There are rules in customs legislation regulating determination of the country of origin of products. These are those countries in which the goods were produced or in which the last substantial processing operations were carried out, giving them the character of goods ready for sale. You will learn practical and attractively presented information on this subject during the training courses organized by AC Porath. The courses are taught by experienced professionals, who take care of the content level and the friendly atmosphere.
Within the framework of international trade, the rules of origin of goods are important in determining the tariffs and preferential rates that are levied on imports from one country to another. For example, in some trade agreements, products manufactured in the country covered by the agreement may be subject to preferential tariffs when imported into another country, provided they meet certain sourcing requirements. You will learn this and much more in our courses and training.
Courses and training on rules of origin
In the context of the Union Customs Code (UKC), the UKC Implementing Regulation and the UKC Delegated Regulation, we distinguish the following rules of origin for goods:
- domestic – the product originates from the country where it was produced or where the last substantial processing operation was carried out.
- sufficient processing operation – the good originates from a country where it has undergone sufficient processing or production, which gives it the character of new and originating.
- reclassification – the product originates from a country where it has undergone a tariff reclassification in accordance with the rules laid down in the Harmonized Commodity Description and Codes (HS) system.
- the material customs value rule – the product originates in the country where the material from the country of export was used, which represents a certain proportion of the customs value of the good.
- cumulation – the product originates in a country which has concluded a trade agreement with the European Union concerning the recognition of preferential origin and where it has undergone sufficient processing or manufacturing or where material originating in another country covered by a preferential trade agreement with the EU has been used.
All these rules are aimed at determining the country of origin of the goods in accordance with EU customs and tax regulations. It is necessary to have a thorough understanding of the rules for the correct application of customs regulations, which is made possible by the training and courses organized by our agency. We guarantee a high level of content, access to a lot of useful material and an interesting course of all classes.
To meet your needs and expectations, AC Porath has prepared courses and trainings within the framework of the Customs Academy that will answer any unclear issues in this matter and help you to properly understand the regulations governing the origin of goods.