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General principles
Introduction and Context ttyy skjdf.pptx ttyy skjdf.pptx 1 Meaning of Preferential OriginPreferential origin refers to the economic nationality of a product as determined under the terms of a preferential trade agreement (PTA) between two or more countries. I...
General Procedure: Determination of Preferential Origin
Step 1 - Identify Applicable AgreementDetermine whether a preferential trade agreement exists between the exporting and importing countries. If such an agreement exists, it provides the basis for preferential tariff treatment.Step 2 - Determine Tariff Classifi...
Template preferential origin (long term) supplier declaration
[TO BE PRINTED ON COMPANY LETTERHEAD]SUPPLIER'S DECLARATION I, the undersigned, declare that the goods listed on this document …………………………….……………….(1), originate in ……………………………….(2) and satisfy the rules of origin governing preferential trade with …………………………………...
EU-UK TCA for Tariff Heading 2710 - Refinery operations
1 Product ScopeTariff Heading 2710 covers:Petroleum oils and oils obtained from bituminous minerals (other than crude); preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous min...
EU-UK TCA for Tariff Heading 2710 - Terminal operations
1. Purpose and ScopeThis procedure outlines how to determine and maintain preferential origin status for petroleum products classified under tariff heading 2710 that are stored, handled, or blended in the EU or the UK under the EU-UK Trade and Cooperation Agre...
General principles
Work in progress
General Procedure: Determination of Non-Preferential Origin
Work in progress
Case law
No substantial transformationJudgment - 02/10/2025 - CS STEELCase C-86/24In C‑86/24 CS STEEL, the CJEU ruled that cold finishing of hot‑finished steel tubes does not constitute a “substantial transformation” under Annex 22‑01 of Delegated Regulation 2015/2446,...
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