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 1. European Commission
 2. Taxation and Customs Union
 3. Legal framework(s) for preferential origin


LEGAL FRAMEWORK(S) FOR PREFERENTIAL ORIGIN

Summary:

Each individual arrangement has its own legal base.

The Community has both unilateral (preference granted by the Community with no
reciprocity) and conventional preferential arrangements (reciprocal agreements
establishing free trade areas). These arrangements are based on the origin of
the products benefiting from tariff preferences; therefore customs union
agreements concluded by the Community with TurkeySearch for available
translations of the preceding linkEN••• , Andorra and San MarinoSearch for
available translations of the preceding linkEN••• are excluded.

For each preferential arrangement (see the listSearch for available translations
of the preceding linkEN•••) the first column gives the country or group of
countries, legal framework and OJ publication references and the second column
indicates the protocol number or regulation containing the rules of origin and
furthermore indicates the type of cumulation of origin applicable.

Each arrangement has its own legal base in form of a preferential agreement or
in the form of a special provision in Commission Regulation (EC) No 2454/93 of
2.7.1993 (IPC).

In the context of Community preferential arrangements, the originating status of
products exported from the EC needs to be determined considering the Community
as a whole, whatever be the different Member States involved in the manufacture
of the products. Both Community exporters and the customs authorities therefore
need complete information at the time of establishing the proof of origin as
well as in the event of subsequent verification, showing the originating or non
originating status and particulars of the materials used in the manufacture of
the product whose origin has to be established. This is the purpose of the
'supplier's declaration', to be provided by the supplier to the exporter (see
Council Regulation (EC) N° 1207/2001Search for available translations of the
preceding linkEN••• of 11 June 2001). This may, at customs' request, be subject
to controls on its accuracy or authenticity.

The origin mentioned on the suppliers’ declarations should be European Union
(EU) and not the origin of an individual Member State (even if the goods were
wholly obtained there). In this respect it is possible to indicate the European
Union by using the acronyms listed in the attached document. The former
abbreviations EEC or EC can be used when they correspond to the acronym
applicable at the time of the conclusion of the respective preferential
arrangement. However, for practical reasons the uniform and unique use of the
code “EU”, which corresponds to the EN code of EUROSTAT’s geonomenclature for
European Union, is recommended.

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