In the context of international trade, understanding the origin of goods is a crucial step. Whether you are importing or exporting products, the origin of your merchandise determines the measures and conditions that will be applied to its importation. This notion of origin is not merely a geographical question; it is also regulated by complex rules dictated by trade agreements and customs regulations.

Origin, distinct from provenance, is essentially the nationality of the merchandise. Products are considered originating from a country if they have been entirely manufactured there or if they have undergone the final substantial transformation or processing economically justified in that country. Origin, along with classification and value, is one of the three fundamentals of customs.

The concept of origin is thus defined in European codes by two rules to meet different objectives:

Firstly, there is the preferential origin rule, which comes into play when bilateral or multilateral trade agreements are in place between the European Union and third countries. These preferential agreements aim to promote trade by offering tariff benefits to importers.

Specifically, this means that importers can benefit from reduced or even exempted customs duties for goods originating from the signatory countries. To do this, documents such as the certificate of origin or the EUR1 certificate are often required.

In case of doubt about the origin of a product, operators can seek assistance from customs authorities to obtain an official opinion. Customs has also made available the list of all countries with which Europe has signed agreements, accessible on the official customs website.

Then, there are non-preferential origin rules, which apply similarly but without offering tariff benefits. These rules simply determine the application of the Common External Tariff (CET) of the European Union. Consequently, importers may be subject to standard customs duties, as well as other trade measures such as anti-dumping duties.

To benefit from the Common External Tariff, it is important to know the applicable duties for the importation of a specific product, as well as to verify the various applicable measures to ensure compliance when making a customs declaration.