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Taxation and Customs Union

General aspects of preferential origin

  • Introduction
    Preferential origin is conferred on goods from particular countries, which have fulfilled certain criteria allowing preferential rates of duty to be claimed.
  • Common provisions
    While the provisions of the individual arrangements may vary in certain details, most preferential origin arrangements have a number of common provisions.
  • Legal framework(s) for preferential origin
    Each individual arrangement has its own legal base.
  • List Rules
    List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status.
  • New developments
    Introduction to the Commission communication on the future of rules of origin in preferential trade arrangements and its follow-up.
  • Arrangements list
    This list contains useful links to the various arrangements, their relevant origin provisions and provisions on cumulation.
  • Generalised System of Preferences
    Facility granted unilaterally to developing countries including the 'Everything but arms initiative' for Least Developed Countries.
  • The system of Pan-Euro-Mediterranean cumulation and the pan-Euro-MED Convention
    The system of Pan-Euro-Med cumulation of origin allows for the application of diagonal cumulation between its contracting parties. It is based on a network of Free Trade Agreements having identical origin protocols. Those origin protocols are being replaced by a reference to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin (PEM Convention). A single Convention will facilitate the on-going revision of the PEM rules of origin aiming at modernising and simplifying them.
  • The Countries of Africa, the Caribbean and the Pacific (ACP)
    Trade preferences available to the African, Caribbean and Pacific States having concluded WTO-compatible agreements with the EU.
  • The Overseas Countries and Territories (OCT)
    The EUC grants unilateral trade preferences to the OCTs. These are constitutionally linked to four of the Member States (Denmark, France, the Netherlands and the United Kingdom).
  • South Africa
    The bilateral Trade Development and Co-operation Agreement establishes a free trade area between the EUC and South Africa.
  • Latin America
    Agreements with Mexico and Chile.
  • Ceuta and Melilla
    This page summarises the specific provisions that apply in trade between the EU and Ceuta and Melilla as well as between Ceuta and Melilla and other countries having free trade agreements with the EU.
  • Canada