Non-preferential origin in EU customs: key rules, challenges & practical guidance

This presentation examines non-preferential origin in EU customs — one of the most complex and unsettled areas of trade compliance — and is highly relevant for customs and trade compliance professionals dealing with origin certification, anti-dumping exposure and export documentation.

Topics covered:

• The legal framework for non-preferential origin: the Kyoto Convention, the WTO Agreement's "last substantial processing or working" concept, and Article 60 of the Union Customs Code (UCC)
• Why WTO members still have no harmonised, objective rules of non-preferential origin after decades of negotiation
• The European Court of Justice case-law tests for "substantial processing", including why cleaning, grading and packaging alone are not sufficient
• The practical process for exporters: checking Annex 22-01 of the UCC Delegated Act, and applying case-law criteria case by case when a product is not listed
• DG TAXUD's (non-binding) recommended rules on non-preferential origin
• The "economically justified processing" requirement and its link to anti-dumping/trade-defence measures and production relocation
• Emerging challenges: determining origin for goods produced using artificial intelligence or 3D printing, and in globalised, multi-country supply chains

For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.

Please note that this summary was generated using AI, based on the recording and available slides.