The origin of goods is the "economic nationality" of a product for customs purposes. It is not the country the goods were shipped from, but the country where they were obtained or made under the rules laid down in the Union Customs Code and in trade agreements.

In brief

  • Non-preferential origin decides whether anti-dumping duties, quotas or prohibitions apply to the goods.
  • Preferential origin gives access to a reduced or zero rate of duty under a trade agreement or a unilateral EU arrangement.
  • Each has its own rules and its own documents.
  • The basis is Articles 59 to 66 of the Union Customs Code; the detail of preferential origin is in the protocol attached to each agreement.

Non-preferential origin

  • Goods wholly obtained in one country — grown, extracted or made only from local materials — originate in that country.
  • Where more than one country was involved in production, the goods originate where they underwent their last substantial, economically justified processing resulting in a new product or representing an important stage of manufacture (Article 60).
  • It is proved by a certificate of origin where the importing country asks for one. In Slovakia it is issued by the Slovak Chamber of Commerce and Industry, in Czechia by the Czech Chamber of Commerce.

Preferential origin

  • It applies only between the parties to a specific agreement and only to goods that meet its rules of origin.
  • The rules are set separately for each tariff heading. The most common criteria: wholly obtained goods, a change of tariff classification, a maximum share of non-originating materials in the price, a specified manufacturing operation.
  • Simple operations such as packing, sorting or mixing do not count as sufficient processing.
  • As a rule, the goods must be transported directly, without further processing in a third country.

How preferential origin is proved

  • A movement certificate EUR.1 (EUR-MED in some agreements) is endorsed by customs in the exporting country.
  • An origin declaration on the invoice may be made out by any exporter for consignments of originating goods up to EUR 6,000. Above that value only by an approved exporter or, in more recent agreements, by an exporter registered in the REX system.
  • A supplier's declaration is the supporting document for an exporter who did not make the goods.
  • A proof of origin has a limited period of validity. The period is set by the agreement concerned.

What is often confused

  • A "Made in" label on the product is not a proof of origin for customs purposes.
  • Goods shipped from a country with which the EU has an agreement do not have preferential origin if they were not sufficiently processed there.
  • Customs authorities may verify a proof of origin afterwards. If origin is not confirmed, the duty is recovered retrospectively.