11 / 21 Origin of goods

Module 11

This module deals with the concept of origin of goods and the basic rules applicable in the various international trade agreements signed by the EU, and also unilateral preferential arrangements. It covers activities required of customs professionals that have to determine the 'economic nationality' (non-preferential origin) and preferential origin of goods as a part of their daily operations. The main focus is on preferential origin.

Lessons

The module consists of eight lessons:

Origin of goods

1. Introduction to origin

Non-preferential origin

2. Non-preferential origin of goods

Preferential origin

3. Introduction to preferential origin
4. Types of preferential arrangements
5. Rules of origin: territorial, drawback
6.1 Originating products: wholly obtained, sufficient processing
6.2 Cumulation
7. Proof of origin, incl. suppliers' declaration (check Resources for examples of proofs of origin)
8. Free online tools and tips how to use them

Please do the readings, the list in Resources, before doing the quiz. To answer quiz questions, you will need to use EU-UK Trade and Cooperation Agreement, link is provided in Resources.

Outcome

After taking this module, the learner:

• Understands the correct and uniform application of the rules of origin;
• Has knowledge of rules of origin for preferential and non-preferential origin;
• Is able to determine and correctly declare the origin of goods, in particular when goods have been processed in several countries;
• Has knowledge of the arrangements that apply to specific non-EU countries;
• Has knowledge of the legal basis and use of Binding Origin Information decisions (BOI);
• Understands the political and economic aspects of rules of origin and harmonisation theories.

Time

Please plan around 8 hours for learning. 

Every good has a non-preferential origin, but not necessarily a preferential origin.

Annette Reiser

Always check the corresponding preferrential arrangement.

Annette Reiser