Generalised rules of origin
All goods that are imported into the EU have an origin, known as a non-preferential origin. You need to know the non-preferential origin of your goods to determine if it is subject to licensing provisions, anti-dumping duties, penalties and countervailing duties, or tariff quotas.
All goods that are imported into the EU have an origin, known as a non-preferential origin. You need to know the non-preferential origin of your goods to determine if it is subject to licensing provisions, anti-dumping duties, penalties and countervailing duties, or tariff quotas.
All goods that are imported into the EU have a general origin, known as a non-preferential origin. As indicated by the name, this origin does not confer any preferential treatment with regard to customs duties. Goods may have an origin that confers preferential treatment, but only if there is a free trade agreement or a unilateral commitment and if the provisions in that agreement or commitment Given that these are different sets of rules, the same goods originate from two different countries, where on is non-preferential and the other preferential.
You need to know the non-preferential origin of your goods to determine if it is subject to licensing provisions, anti-dumping duties, penalties and countervailing duties, or tariff quotas.
The rules for establishing the origin in the context of these trade policy measures are known as rules of origin. The general rules of origin may be found in EU customs legislation. According to the rules, a product may acquire its origin in two ways - either it has been wholly obtained in one country or obtained in two or more countries, or using materials from several countries.
Goods wholly obtained in one country
Goods wholly obtained in a single country or territory are deemed to originate in that country or territory. Examples of goods that are wholly obtained in one country include the following:
- Live animals born and raised in the country and products derived from such live animals;
- Vegetable or mineral products that that have been harvested or extracted in that country.
Goods obtained in two or more countries
Goods produced in more than one country are deemed to originate in the country or territory where the goods underwent their last, substantial and economically justified processing using equipment designed for that purpose. This processing should result in the manufacture of a new product or represent an important stage of manufacture. Processing is not considered economically justified if the purpose thereof is the avoidance of anti-dumping duties, countervailing duties or penalties. To determine the origin it is important to know the origin of every component of the final product.
Minimal processing
A product must be more than minimally processed to derive its origin from processing. The following are examples of processing that does not change the origin of a product:
- Assembly of parts of products to constitute a complete product (assembly of a product);
- Operations to ensure the preservation of products in good condition during transport and storage;
- Placing in bottles, cans, flasks, bags, cases, boxes;
- Affixing marks or labels;
- Putting up goods in sets or ensembles, and;
- Reloading the goods.
Origins of goods listed in Annex 22-01
To establish the origin of your goods you first need to classify them. If you know the HS number of your goods (the first four digits of the commodity code) you can verify if it is included in Annex 20-01 of the UCC Delegated Act. For these goods, the EU has established the minimum processing required to be deemed to originate from a particular country.
There are two types of rules in Annex 22-01 - primary rules and subsidiary rules. If the criteria for primary rule for the HS number are not met, apply the subsidiary chapter rule to determine the country of origin. You can find more information on how to apply the rules in the introductory notes in the beginning of the Annex.
Check if your goods appear in annex 22-01 and which rules apply to your goods.
Pdf, 2.2 MB.
Origins of goods not found in Annex 22-01
There are no legally binding rules for goods not found in 22-01 regarding the amount of processing required to deem the goods as originating from a specific country. This means that an assessment needs to be made in each case to determine the country in which their last, substantial and economically justified processing occurred.
To aid in determining origins, the European Commission has published guiding list rules. This should be read in conjunction with the introductory notes, which contain definitions and guidelines for interpreting the guiding list rules.
Guidance on general rules of origin
Som hjälp för ursprungsbedömning finns EU-kommissionens vägledning (som inte är juridiskt bindande). Där kan du till exempel läsa om hur du:
- fastställer din varas ursprung med hjälp av bilaga 22-01 i avsnittet 2.2.1
- bestämmer ursprunget för en vara som inte finns i bilagan i avsnittet 2.2.2.
Guidance from the European Commission on non-preferential rules of origin.
Documents that are valid for authenticating non-preferential origin
As opposed to preferential origin, there is no specific document to be used to establish the non-preferential origin of goods when imported to the EU. You also do not need to refer to any documents in support of the goods non-preferential origin in your customs declaration.
Upon request from Swedish Customs, you are required to provide evidence of the country or origin of your imported goods. A holistic assessment of all circumstances will always be made for each individual case. You may need more than one of the documents listed below as proof of origin.
Examples of valid documents as proof of origin:
- Manufacturer's certificate – a certificate from the manufacturer stating who manufactured the goods:
- Invoice from the manufacturer to the exporter – the price information may be concealed;
- Packing lists from the manufacturer;
- Order confirmations or trade agreements;
- Product sheets featuring the manufacturer’s name and address.
Shipping documents can also be used as part of the certification of origin. The fact that goods have been shipped from a country cannot by itself be considered sufficient evidence of the goods being manufactured there, but may be used in conjunction with other evidence. Proof of origin, for example EUR 1 or a declaration of origin, may also be used as evidence for origin assessment purposes.
Information about the manufacturer in an invoice from the exporting country is not sufficient evidence of the origin of goods. A certificate of origin may also not be used as proof of origin when importing to the EU.
Applicable legislation on general rules of origin
Articles 59-63 Pdf. of the Union Customs Code (Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code)
Articles 57-59 Pdf, 1.3 MB. och Annex 22-14 Pdf, 813.5 kB. of Commission Implementing Regulation (EU) No 2015/2447 of 24 November 2015 laying down detailed rules implementing certain provisions of Regulation (EU) No 952/2013 of European Parliament and of the Council laying down the Union Customs Code.
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