Introduction

In the EU we recognize 2 different types of origin: Preferential origin Non-preferential origin Subject to all conditions being met, preferential origin result in the payment of a reduced or nil import duty rate upon import into the EU. Non-preferential origin does not have an impact on the applicable import duty rate. It can impact the duty amount payable at import as   anti-dumping duties   and   countervailing duties   can become due depending on the product and its non-preferential origin. Non-preferential origin also plays a crucial role in relation to sanctions such as import bans. The import ban on certain Russian oils applies when such oil is of non-preferential Russian origin. It is important to keep in mind that the EU origin rules apply upon import into the EU. If a product has a certain origin based on the EU origin rules, this doesn't automatically mean that it has the same origin when importing into The UK for example. In order to understand the relevant origin of a product, the origin requirements of the country of importation need to be analyzed.