# Origin and Proof of Union status

<div style="text-align: start;"><span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">Various procedures on touching on both preferential origin and non-preferential origin.</span>  
</div>

# Understanding Origin in International Trade

<div id="bkmrk-1%C2%A0%C2%A0%C2%A0%C2%A0%C2%A0%C2%A0-overview-und">### **Introduction**

<div>  
</div>#### **1 Definition and Importance of Origin**

<div>  
</div>In international trade, the term **origin** refers to the *economic nationality* of a product — that is, the country where it was produced or underwent its last substantial transformation. Determining a product’s origin is fundamental to the application of customs duties, trade policy measures, import and export documentation, and statistical reporting.

The rules governing origin ensure that the benefits or restrictions applied to goods (such as duty preferences, quotas, or trade defence measures) are correctly attributed to the appropriate country.  
Origin is therefore a cornerstone of fair and transparent trade, preventing circumvention of customs rules and ensuring the proper functioning of trade agreements.

<div>  
</div><div>#### **2 Types of Origin**

<div>  
</div>There are **two principal types of origin** used in international trade:

1. **Non-Preferential Origin**, and
2. **Preferential Origin.**

Although both determine a product’s economic nationality, they serve different purposes and are based on distinct legal frameworks.

<div>  
</div><div>#### **2.1 Non-Preferential Origin**

<div>  
</div>**Non-preferential origin** is used for the application of *general trade policy measures* that are not linked to preferential tariff treatment.  
It determines a product’s “normal” origin under the World Trade Organization (WTO) framework and the Union Customs Code (UCC).

Non-preferential origin is relevant for:

- The application of **Most Favoured Nation (MFN)** customs duties;
- **Trade defence measures** such as anti-dumping or countervailing duties;
- **Quantitative restrictions**, embargoes, and **import/export licensing**;
- **Marking of origin** (“Made in …”) and **statistical purposes**.

The rules for determining non-preferential origin generally depend on:

- Whether the goods are **wholly obtained** in one country (e.g. minerals extracted, agricultural products harvested); or
- Where more than one country is involved, the country where the product underwent its **last substantial transformation**, defined by a **change in tariff classification**, **value added**, or **specific processing**.

<div>  
</div><div>#### **2.2 Preferential Origin**

<div>  
</div>**Preferential origin**, on the other hand, applies specifically in the context of **preferential trade agreements (PTAs)**, **free trade agreements (FTAs)**, or **unilateral preference schemes** such as the EU’s Generalised Scheme of Preferences (GSP).

Its primary purpose is to determine whether a product qualifies for **reduced or zero customs duties** when traded between countries that have concluded such agreements.

To benefit from preferential treatment, goods must meet the **rules of origin** set out in the specific agreement. These rules ensure that only products genuinely produced or substantially transformed within the territories of the contracting parties receive preferential tariff benefits.

Typical preferential origin requirements include:

- Being **wholly obtained** in one of the partner countries (e.g., natural products); or
- Being **sufficiently worked or processed** according to the **Product-Specific Rules (PSR)** detailed in the agreement (e.g., change in tariff heading, maximum non-originating material content, or specific manufacturing process).

####   


#### 3. Key Distinction Between Preferential and Non-Preferential Origin  


<div>  
</div><table class="e-rte-table" style="width: 100%; min-width: 0px;"><tbody><tr style="height: 93.3002%;"><td class="" style="width: 33.3333%;"><table class="e-rte-paste-table"><thead style="height: 6.45161%;"><tr style="height: 6.45161%;"><th>**Aspect**</th><th>**Non-Preferential Origin**</th><th>**Preferential Origin**</th></tr></thead><tbody><tr style="height: 11.6625%;"><td>**Purpose**</td><td>Determines origin for general trade policy measures (MFN duty, anti-dumping, quotas, etc.)</td><td>Determines eligibility for reduced or zero customs duties under trade agreements</td></tr><tr style="height: 11.6625%;"><td>**Legal Basis**</td><td>Union Customs Code (Articles 59–61) and WTO rules</td><td>Preferential trade agreements (e.g. EU–UK TCA, EU–Japan EPA, GSP)</td></tr><tr style="height: 11.6625%;"><td>**Rules**</td><td>Wholly obtained or last substantial transformation</td><td>Wholly obtained or sufficient working/processing as defined by Product-Specific Rules</td></tr><tr style="height: 11.6625%;"><td>**Proof of Origin**</td><td>Certificate of Origin (e.g. Chamber of Commerce certificate)</td><td>Statement on Origin, EUR.1, or Form A (depending on the agreement)</td></tr><tr style="height: 11.6625%;"><td>**Effect on Duty Rate**</td><td>Normal (MFN) duty applies</td><td>Preferential (reduced or 0%) duty applies</td></tr><tr style="height: 11.6625%;"><td>**Scope of Application**</td><td>Global, applies to all trade</td><td>Limited to specific trade partners under agreements</td></tr></tbody></table>

  
</td></tr><tr style="height: 6.45161%;"><td style="width: 33.3333%;">  
</td></tr></tbody></table>

<div>  
</div><div>#### **4. The Role of Origin in Compliance**

<div>  
</div>Understanding the distinction between preferential and non-preferential origin is essential for customs compliance and duty optimisation.  
Exporters and importers must apply the correct origin determination method depending on the **trade context**:

- If goods are exported under an FTA, the **preferential origin** rules are applied;
- If goods are traded outside such an agreement, **non-preferential origin** applies.

Incorrect origin declaration can result in:

- Denial of preferential duty benefits;
- Recovery of duties with interest;
- Administrative penalties or reputational risk.

Establishing clear procedures and robust documentation controls is therefore vital to ensure the **accuracy, traceability, and defensibility** of all origin claims.

</div></div></div></div></div>

# Preferential origin

Preferential origin refers to the economic nationality of a product as determined under the terms of a **preferential trade agreement (PTA)** between two or more countries. It establishes whether a product qualifies for **preferential (reduced or zero) customs duties** upon importation into a partner country.

<div>  
</div>Unlike non-preferential origin, which determines general origin for trade statistics or labelling, *preferential origin* is specifically used to access **preferential tariff treatment** under free trade agreements (FTAs), association agreements, or economic partnership agreements.

# General principles

<div id="bkmrk-1.-introduction-and-">### **Introduction and Context**

<div>  
</div>#### **1 Meaning of Preferential Origin**

Preferential origin refers to the economic nationality of a product as determined under the terms of a **preferential trade agreement** between two or more countries. It establishes whether a product qualifies for **preferential (reduced or zero) customs duties** upon importation into a partner country.

Unlike non-preferential origin, which determines general origin for trade statistics or labelling, *preferential origin* is specifically used to access **preferential tariff treatment** under free trade agreements (FTAs), association agreements, or economic partnership agreements.

To obtain preferential origin, a product must either:

- Be **wholly obtained** in one of the partner countries; or
- Be **sufficiently worked or processed** according to the *Product-Specific Rules (PSR)* set out in the agreement.

The rules ensure that only goods genuinely produced within the parties' economies benefit from preferential tariff treatment.

<div>  
</div><div>#### **2 Direct Transport Requirement**

Under most **FTAs**, goods claiming **preferential origin** must be **transported directly** between the territories of the contracting parties (e.g. from the EU to the UK, or vice versa) to qualify for preferential treatment. This rule ensures that the goods are not altered, substituted, or traded through third countries in a way that could compromise their originating status. Temporary storage, transshipment, or splitting of consignments in a third country is generally permitted only if the goods remain under **customs supervision** and do not undergo any operation other than unloading, reloading, or other actions necessary to preserve their condition.

To **substantiate compliance**, traders must be able to provide documentary evidence demonstrating the continuity and integrity of transport. Typical proofs include:

- **Transport documents** such as bills of lading, airway bills, or CMR consignment notes showing the direct routing between the two FTA territories;
- **Through bills of lading** covering the entire route;
- **Customs control certificates** or warehouse records proving the goods remained under customs supervision when transiting through a third country;
- In some cases, a **commercial invoice** or **shipping company statement** confirming that no alteration occurred during transit.

Maintaining these documents is essential to uphold preferential origin claims during customs verification.

</div><div>  
</div><div>#### **3 Purpose of Preferential Origin Procedures**

The purpose of establishing and verifying preferential origin is to:

- Ensure correct application of preferential duty rates;
- Prevent abuse of trade preferences through simple transshipment or minor processing;
- Guarantee fair competition between partner countries;
- Provide customs authorities with a verifiable framework for origin determination;
- Enable exporters and importers to confidently claim tariff preferences.

<div>  
</div><div>#### **4 Legal Basis**

For the European Union, preferential origin is governed by:

- The individual trade agreements concluded by the EU (e.g. the EU–UK TCA, a full list of a list can be accessed [here](https://taxation-customs.ec.europa.eu/customs/international-affairs/origin-goods/preferential-origin/arrangements-list_en "https://taxation-customs.ec.europa.eu/customs/international-affairs/origin-goods/preferential-origin/arrangements-list_en"));
- Articles 64–68 of the **Union Customs Code (Regulation (EU) No 952/2013)**;
- Relevant implementing and delegated acts.

<div>  
</div><div>  
</div></div></div></div>

# General Procedure: Determination of Preferential Origin

Before making the effort to determine the Preferential origin, verify if the goods concerned attract any import duties in the country of import to begin with. The purpose of determining Preferential origin is to benefit from lower import duties, but sometimes certain goods do not attract import duties at all and the effort would be a waste of time!

<div id="bkmrk-once-it-is-confirmed">Once it is confirmed, in general, the following steps are to be considered in terms of Preferential origin determination. Please note that the applicable Trade Agreement is always leading!</div><div id="bkmrk-">  
</div>#### **Step 1 - Identify Applicable Agreement**

Determine whether a preferential trade agreement exists between the **exporting** and **importing** countries.  
If such an agreement exists, it provides the basis for preferential tariff treatment.

<div id="bkmrk--1">  
</div>#### **Step 2 - Determine Tariff Classification**

Identify the product's tariff classification at the HS 6- or 8-digit level. The tariff heading determines which **Product-Specific Rule (PSR)** applies.

<div id="bkmrk--2">  
</div>#### **Step 3 - Consult the Product-Specific Rule (PSR)**

Locate the relevant PSR in the annex to the applicable agreement. Typical PSR formats include:

- **Wholly obtained** requirement;
- **Change in Tariff Heading (CTH)**;
- **Value limitation rule** (maximum % of non-originating materials);
- **Specific manufacturing process**.

#### **Step 4 - Identify and Value Materials**

- List all **originating** and **non-originating** materials used in production.
- Calculate the **ex-works price** of the final product.
- Apply the PSR to verify compliance.

#### **Step 5 - Apply Cumulation (if permitted)**

Cumulation allows originating materials or processing from another partner country to count as originating.

- **Bilateral cumulation**: between the two agreement partners.
- **Diagonal or full cumulation**: only if explicitly allowed (e.g. not in the EU-UK TCA).

#### **Step 6 - Verify Beyond Minimal Operations**

Check that the processing carried out exceeds the - minimal operations - defined in the agreement (e.g., simple packaging, mixing, or labelling do not confer origin).

<div id="bkmrk--6">  
</div>#### **Step 7 - Prepare Proof of Origin**

The type of origin document depends on the agreement:

- **Statement on Origin** (self-certification); or
- **Movement Certificate (EUR.1)** where applicable.

<div id="bkmrk--7">  
</div>#### **Step 8 - Record-Keeping and Evidence**

Maintain all origin-related documents for at least **3-5 years**:

- Supplier declarations;
- Cost breakdowns;
- Production records;
- Tariff classification evidence.

#### **Step 9 - Verification by Customs**

Customs authorities may request post-clearance verification. Failure to substantiate origin claims may result in retroactive duty recovery.

# Case law

<div id="bkmrk-">  
</div><table class="e-rte-table" id="bkmrk-topic-case-%28link%29-da" style="width: 100%; min-width: 0px;"><tbody><tr><td class="" style="width: 100%;"><table class="e-rte-paste-table" style="width: 977px;"><thead style="height: 3.37224%;"><tr style="height: 3.37224%;"><th class="" style="width: 15.5578%;">Topic

</th><th align="right" class="" style="width: 17.5026%;">Case (link)

</th><th align="right" class="" style="width: 4.50358%;">Date

</th><th class="" style="width: 33.2651%;">Key holding (one line)

</th><th class="" style="width: 29.1709%;">Practical takeaway

</th></tr></thead><tbody><tr style="height: 14.2672%;"><td class="" style="width: 15.5578%;">Preferential origin - improper claim / recovery procedures</td><td align="right" class="" style="width: 17.5026%;">**C-589/17 - Prenatal S.A.** (EUR-Lex) ([EUR-Lex](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A62017CJ0589 "62017CJ0589 - EN - EUR-Lex - Europa.eu"))

</td><td align="right" style="width: 4.50358%;">29 Jul 2019</td><td class="" style="width: 33.2651%;">Court clarified duties recovery where preferential origin has been wrongly claimed and limits on administrative remediation. </td><td class="" style="width: 29.1709%;">Ensure documentary proof for preferential claims is kept and be prepared for administrative recovery; origin certificates must be scrutinised in post-clearance checks. </td></tr><tr style="height: 16.9909%;"><td class="" style="width: 15.5578%;">Preferential origin - products from territories under restrictive measures</td><td align="right" class="" style="width: 17.5026%;">**C-67/23** (interpretation of Reg. 194/2008 re Burma/Myanmar) (CURIA) ([Curia](https://curia.europa.eu/juris/document/document.jsf%3Bjsessionid%3D1A859B348DE63265CDC5311990502509?cid=849965&dir=&docid=289808&doclang=EN&mode=lst&occ=first&pageIndex=0&part=1&text= "Case C?67/23 - CURIA - Documents - European Union"))

</td><td align="right" style="width: 4.50358%;">5 Sep 2024</td><td class="" style="width: 33.2651%;">Interprets when certificates of origin / preferential treatment can be refused for goods connected to sanctioned or restricted territories; processing in third countries does not automatically negate special measures. </td><td class="" style="width: 29.1709%;">Where sanctions/restrictive regimes apply, do not assume certificates of origin are decisive - check materially whether the goods fall within the scope of restrictive rules before granting preferential treatment. </td></tr><tr style="height: 14.2672%;"><td style="width: 15.5578%;">Territorial scope of preferential agreements / disputed territories</td><td align="right" class="" style="width: 17.5026%;">**C-104/16 P - Council v Front Polisario** (EUR-Lex) ([EUR-Lex](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A62016CJ0104 "62016CJ0104 - EN - EUR-Lex - European Union"))

</td><td align="right" style="width: 4.50358%;">21 Dec 2016</td><td class="" style="width: 33.2651%;">EU agreements cannot lawfully be applied to a disputed territory (Western Sahara) without consent of its people - preferential treatment cannot be extended unlawfully. </td><td class="" style="width: 29.1709%;">When relying on preferential trade deals, verify territorial scope - products from disputed territories may be excluded regardless of certificates issued by the controlling state. </td></tr><tr style="height: 14.2672%;"><td class="" style="width: 15.5578%;">Preferential origin / disputed territory - national application</td><td align="right" class="" style="width: 17.5026%;">**C-266/16 - Western Sahara Campaign UK** (CURIA) ([Curia](https://curia.europa.eu/juris/documents.jsf?num=C-266%2F16 "C-266/16 - CURIA - List of results"))

</td><td align="right" class="" style="width: 4.50358%;">27 Feb 2018</td><td class="" style="width: 33.2651%;">Reaffirmed that preferential treatment under EU agreements cannot be extended to Western Sahara without legal/consensual basis; national authorities must respect Court?s interpretation. </td><td class="" style="width: 29.1709%;">Customs declarations for goods from disputed territories require extra diligence; preferential claims can be challenged and annulled. </td></tr></tbody></table>

  
</td></tr></tbody></table>

<div id="bkmrk--1">  
</div>

# Preferential origin - Specific EU - UK TCA Procedures

Here various procedures are listed describing the rules of origin as specified in the specific Preferential trade agreements between the exporting and importing countries, providing the basis for preferential tariff treatment.

# Assessment of Change of Tariff Heading (CTH) Rule for HS Heading 2710

## <span><span lang="EN-US">1. Purpose</span></span>

<span><span><span lang="EN-US">The purpose of the Change of Tariff Heading (CTH) rule is to ensure that non-originating materials undergo sufficient processing or transformation before a product obtains preferential origin under the EU–UK Trade and Cooperation Agreement (TCA).</span></span></span>

<span><span><span lang="EN-US">The CTH rule prevents preferential origin from being granted where a product is merely assembled or blended from non-originating materials without a substantial change in tariff classification.</span></span></span>

<span><span><span lang="EN-US">The relevant legal framework is:</span></span></span>

- <span><span><span lang="EN-US">EU–UK Trade and Cooperation Agreement (TCA), Chapter 2 – Rules of Origin;</span></span></span>
- <span><span><span lang="EN-US">Annex ORIG-1 – Definitions;</span></span></span>
- <span><span><span lang="EN-US">Annex ORIG-2 – Product-Specific Rules of Origin.</span></span></span>

#   


# <span lang="EN-US">2. Assessment principle</span>

<span><span lang="EN-US">The CTH assessment is performed only on **non-originating materials**.</span></span>

<span><span lang="EN-US">Originating materials are excluded from the CTH assessment because they already have preferential origin status.</span></span>

<span lang="EN-US">The assessment logic is:</span>

<span><span lang="EN-US"><span><span><span> ![editor_310_5_9bcd4811-7408-4b72-9deb-32091e7b1c90_rte_image_276.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_310_5_9bcd4811-7408-4b72-9deb-32091e7b1c90_rte_image_276.png)</span></span></span></span></span>

<div align="center" id="bkmrk--1"><span><span lang="EN-US"></span></span></div># <span lang="EN-US">3. Practical example – Blended product classified under HS heading 2710</span>

## <span><span lang="EN-US">Final product</span></span>

<table border="0" cellpadding="0" cellspacing="0" class="e-rte-table" id="bkmrk-product-hs-heading-b"> <thead> <tr> <td valign="bottom"><span><span><span lang="EN-US">Product</span></span></span>

 </td> <td valign="bottom"><span><span><span lang="EN-US">HS heading</span></span></span>

 </td> </tr> </thead> <tbody><tr> <td valign="top"><span><span><span lang="EN-US">Blended petroleum product</span></span></span>

 </td> <td valign="top"><span><span><span lang="EN-US">2710</span></span></span>

 </td> </tr></tbody></table>

<span><span><span lang="EN-US">The production process uses ten input components.</span></span></span>

<div id="bkmrk--2"><span><span><span lang="EN-US"></span></span></span></div>##   


## <span><span lang="EN-US">Input material assessment</span></span>

<table border="0" cellpadding="0" cellspacing="0" class="e-rte-table" id="bkmrk-component-hs-heading" width="100%"> <thead> <tr> <td valign="bottom" width="106"><span><span><span lang="EN-US">Component</span></span></span>

 </td> <td valign="bottom" width="106"><span><span><span lang="EN-US">HS heading</span></span></span>

 </td> <td valign="bottom" width="106"><span><span><span lang="EN-US">Origin status</span></span></span>

 </td> <td valign="bottom" width="106"><span><span><span lang="EN-US">Evidence</span></span></span>

 </td> <td valign="bottom" width="106"><span><span><span lang="EN-US">CTH assessment</span></span></span>

 </td> </tr> </thead> <tbody><tr> <td valign="top" width="106"><span><span><span lang="EN-US">Component 1</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">2707</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Non-originating</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">No preferential origin evidence</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">CTH fulfilled (2707 → 2710)</span></span></span>

 </td> </tr> <tr> <td valign="top" width="106"><span><span><span lang="EN-US">Component 2</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">2707</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Non-originating</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">No preferential origin evidence</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">CTH fulfilled (2707 → 2710)</span></span></span>

 </td> </tr> <tr> <td valign="top" width="106"><span><span><span lang="EN-US">Component 3</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">2707</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Non-originating</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">No preferential origin evidence</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">CTH fulfilled (2707 → 2710)</span></span></span>

 </td> </tr> <tr> <td valign="top" width="106"><span><span><span lang="EN-US">Component 4</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">2710</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">EU originating</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Supplier declaration</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Excluded from CTH test</span></span></span>

 </td> </tr> <tr> <td valign="top" width="106"><span><span><span lang="EN-US">Component 5</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">2710</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">EU originating</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Supplier declaration</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Excluded from CTH test</span></span></span>

 </td> </tr> <tr> <td valign="top" width="106"><span><span><span lang="EN-US">Component 6</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">2710</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">EU originating</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Supplier declaration</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Excluded from CTH test</span></span></span>

 </td> </tr> <tr> <td valign="top" width="106"><span><span><span lang="EN-US">Component 7</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">2710</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">EU originating</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Supplier declaration</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Excluded from CTH test</span></span></span>

 </td> </tr> <tr> <td valign="top" width="106"><span><span><span lang="EN-US">Component 8</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">2710</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">EU originating</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Supplier declaration</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Excluded from CTH test</span></span></span>

 </td> </tr> <tr> <td valign="top" width="106"><span><span><span lang="EN-US">Component 9</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">2710</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">UK originating</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Statement on Origin</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Treated as originating material under EU–UK bilateral cumulation</span></span></span>

 </td> </tr> <tr> <td valign="top" width="106"><span><span><span lang="EN-US">Component 10</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">2710</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Non-originating</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">No preferential origin evidence</span></span></span>

 </td> <td valign="top" width="106"><span><span><span lang="EN-US">Assess under applicable tolerance/value rule</span></span></span>

 </td> </tr></tbody></table>

<div align="center" id="bkmrk--4"><span><span><span lang="EN-US">---

</span></span></span></div># <span lang="EN-US">4. Key interpretation points</span>

## <span><span lang="EN-US">4.1 Non-originating materials from another HS heading</span></span>

<span><span><span lang="EN-US">Example:</span></span></span>

<span><span><span><span lang="EN-US">Input material:</span></span><span lang="EN-US">  
<span><span>HS 2707</span></span>  
  
<span><span>Final product:</span></span>  
<span><span>HS 2710</span></span>  
  
<span><span>Result:</span></span>  
<span><span>2707 ≠ 2710</span></span>  
  
<span><span>→ CTH requirement fulfilled</span></span></span></span></span>

<span><span><span lang="EN-US">The material does not prevent the final product from obtaining preferential origin.</span></span></span>

<div align="center" id="bkmrk--5"><span><span><span lang="EN-US">---

</span></span></span></div>## <span><span lang="EN-US">4.2 Originating materials with the same HS heading as the final product</span></span>

<span><span><span lang="EN-US">Example:</span></span></span>

<span><span><span><span lang="EN-US">Input material:</span></span><span lang="EN-US">  
<span><span>HS 2710</span></span>  
  
<span><span>Origin:</span></span>  
<span><span>UK</span></span>  
  
<span><span>Evidence:</span></span>  
<span><span>Valid Statement on Origin</span></span>  
  
<span><span>Result:</span></span>  
<span><span>Material is originating under EU–UK TCA</span></span>  
  
<span><span>→ CTH assessment not required</span></span></span></span></span>

<span><span><span lang="EN-US">The fact that the material has the same HS heading as the final product is irrelevant because the CTH rule applies only to non-originating materials.</span></span></span>

<div align="center" id="bkmrk--6"><span><span><span lang="EN-US">---

</span></span></span></div>## <span><span lang="EN-US">4.3 Non-originating materials with the same HS heading as the final product</span></span>

<span><span><span lang="EN-US">Example:</span></span></span>

<span><span><span><span lang="EN-US">Input material:</span></span><span lang="EN-US">  
<span><span>HS 2710</span></span>  
  
<span><span>Origin:</span></span>  
<span><span>Non-originating</span></span>  
  
<span><span>Result:</span></span>  
<span><span>Same heading as final product</span></span>  
  
<span><span>→ Additional assessment required</span></span></span></span></span>

<span><span><span lang="EN-US">The material must be assessed against any specific tolerance or maximum value rule included in the applicable product-specific rule.</span></span></span>

<div align="center" id="bkmrk--7"><span><span><span lang="EN-US">---

</span></span></span></div># <span lang="EN-US">5. Decision tree for HS heading 2710</span>

![editor_310_5_0363e4c0-e755-426b-92f5-9b4e63f3721e_rte_image_286.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_310_5_0363e4c0-e755-426b-92f5-9b4e63f3721e_rte_image_286.png)

<div align="center" id="bkmrk--9"><span><span lang="EN-US">---

</span></span></div># <span lang="EN-US">6. Final conclusion</span>

<span><span lang="EN-US">For a blended product classified under HS heading 2710:</span></span>

1. <span><span lang="EN-US">The CTH rule is applied only to non-originating materials.</span></span>
2. <span><span lang="EN-US">Materials classified under HS heading 2707 can satisfy the CTH requirement because they undergo a change from heading 2707 to heading 2710.</span></span>
3. <span><span lang="EN-US">Materials classified under HS heading 2710 do not automatically prevent preferential origin.</span></span>
4. <span><span lang="EN-US">If a 2710 material has EU or UK preferential origin supported by valid documentation, it is treated as originating and is excluded from the CTH assessment.</span></span>
5. <span><span lang="EN-US">Only non-originating 2710 materials require further review against the applicable tolerance/value provisions.</span></span>

<span><span lang="EN-US">This approach ensures that preferential origin is granted where sufficient processing has occurred while allowing originating materials from the EU and UK to be used within the bilateral cumulation framework.</span></span>

# Statement on Origin

<div id="bkmrk-to-be-printed-on-an-" style="cursor: auto;"><div id="bkmrk-to-be-printed-on-an--1"><p class="callout info">To be printed on an invoice or commercial document containing information on the goods concerned</p>

</div><div id="bkmrk--2">  
</div>  
<div id="bkmrk--5">  
</div><div id="bkmrk--6">  
</div><div id="bkmrk-%28period%3A-from-______">(Period: from ___________ to ___________ (1))</div><div id="bkmrk--10">  
</div><div id="bkmrk-the-exporter-of-the-">The exporter of the products covered by this document (Exporter Reference No<span> </span><span>...(2)</span>) declares that, except where otherwise clearly indicated, these products are of<span> </span>**Union<span> </span>**preferential origin.</div><div id="bkmrk--11">  
</div><div id="bkmrk--12">  
</div><div id="bkmrk--13">  
</div><div id="bkmrk-....................">.......................................................</div><div id="bkmrk-%284%29-%28place-and-date%29">(4) (Place and date)</div><div id="bkmrk--14">  
</div><div id="bkmrk--15">  
</div><div id="bkmrk-impala-terminal-rott"><span style="background-color: rgb(255, 255, 0);">**{INCLUDE NAME EXPORTER}**</span></div><div id="bkmrk-%28name-of-the-exporte">(Name of the exporter)</div><div id="bkmrk--16">  
</div><div id="bkmrk--18">  
</div><div id="bkmrk-%281%29-if-the-statement">*(1) If the statement on origin is completed for multiple shipments of identical originating products within the meaning of point (b) of Article 56(4) of this Agreement, indicate the period for which the statement on origin is to apply. That period shall not exceed 12 months. All importations of the product must occur within the period indicated. If a period is not applicable, the field may be left blank.*</div><div id="bkmrk-%282%29-indicate-the-ref">*(2) Indicate the reference number by which the exporter is identified. For the Union exporter, this will be the number assigned in accordance with the laws and regulations of the Union. For the United Kingdom exporter, this will be the number assigned in accordance with the laws and regulations applicable within the United Kingdom. Where the exporter has not been assigned a number, this field may be left blank.*</div><div id="bkmrk-%283%29-indicate-the-ori">*(3) Indicate the origin of the product: the United Kingdom or the Union.*</div><div id="bkmrk-%284%29-place-and-date-m">*(4) Place and date may be omitted if the information is contained on the document itself.*</div><div>  
</div><div>  
</div><div style="cursor: auto;">  
</div></div><div id="bkmrk--19" style="cursor: auto;">   
</div>

# SOP - Decision flow Preferential origin EU - UK TCA tariff Heading 2710

<p class="callout danger">**Please note that customs status as such has no role in determining origin!**</p>

<div id="bkmrk-">  
</div><div id="bkmrk--1">![](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_310_5_2a57a82d-6e6d-4b0f-afb4-6096c98bfc27_drow_20260702T144638808Z.png)   
</div><div id="bkmrk--3">  
</div><div id="bkmrk--4">  
</div><div id="bkmrk-definitionseu-origin"><div>**Definitions**</div><div>  
</div><span>**EU originating material:** M</span><span>aterials having EU preferential origin under the Trade Agreement rules</span>

1. <span>Goods</span><span>wholly obtained in the EU, or</span>
2. <span>Goods </span><span>sufficiently worked or processed in the EU according to the applicable list </span><span>rules</span>

<div>  
</div>**Non-originating material:<span> </span>**M<span>aterial that does not qualify as originating under the preferential rules of origin of </span><span>the Trade Agreement</span>

1. <span>Materials<span> </span></span><span>imported from third countries that do not qualify as originating, or</span>
2. <span>Materials<span> </span></span><span>that have not undergone sufficient working or processing to acquire EU origin</span>

<div><span>  
</span></div><p class="callout info"><u>**T2 product can also be non-originating material. Customs clearance does not change the origin of the material**</u></p>

<div>  
</div>**<span>Change of Tariff Heading<span> </span></span>"CTH"<span> </span>**means production from non-originating materials of any heading, except that of the final product; this means that any non-originating material used in the production of the final product must be classified under a heading (4-digit level of the Harmonised System) other than that of the<span> </span><span>final </span>product (i.e. a change in heading<span>).</span>

<div>  
</div><div>  
</div></div>

# Decision flow Preferential origin EU - UK TCA tariff Heading 2710

<div id="bkmrk-">![](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_310_5_5376f160-02de-4920-970c-55f8ec96de64_drow_20260702T125300575Z.png)</div>

# Template preferential origin (long term) supplier declaration

<div id="bkmrk-%5Bto-be-printed-on-co" style="margin-top: 0cm; margin-right: 0cm; font-size: 11pt; font-family: Calibri, sans-serif; margin-bottom: 8pt; text-align: center; line-height: 107%;"><span style="line-height: 107%; color: rgb(68, 114, 196); text-decoration: inherit;">\[TO BE PRINTED ON COMPANY LETTERHEAD\]</span>

</div><div id="bkmrk-" style="margin:0cm;font-size:11.0pt;font-family:"Calibri",sans-serif;margin-bottom:8.0pt;text-align:center;
line-height:107%;">  
</div>**<span lang="EN-US" style="line-height:107%;">SUPPLIER'S DECLARATION</span>**

<span lang="EN-US" style="line-height:107%;"></span>

<span lang="EN-US" style="
line-height:107%;">I, the undersigned, declare that the goods listed on this document …………………………….……………….(1), originate in ……………………………….(2) and satisfy the rules of origin governing preferential trade with ……………………………………………(3).</span>

<span lang="EN-US" style="
line-height:107%;"></span>

<span lang="EN-US" style="
line-height:107%;">I declare that (4):</span>

<span style="position:relative;"><span style="position:absolute;left:1px;top:-49px;width:12px;height:11px;">  
</span></span><span style="position:relative;"><span style="position:absolute;left:1px;top:-27px;width:12px;height:11px;">  
</span></span><span lang="EN-US" style="line-height:107%;"><span> ![editor_310_5_d5e519f3-a209-4ca6-a648-ec57e868cd0c_rte_image_272.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_310_5_d5e519f3-a209-4ca6-a648-ec57e868cd0c_rte_image_272.png) </span>Cumulation applied with …………………………………(name country/countries)</span>

<span lang="EN-US" style="
line-height:107%;"><span> ![editor_310_5_779ef7f7-bc0f-41bb-a476-33eafaf08dce_rte_image_276.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_310_5_779ef7f7-bc0f-41bb-a476-33eafaf08dce_rte_image_276.png) </span>No cumulation applied</span>

<span lang="EN-US" style="
line-height:107%;"></span>

<span lang="EN-US" style="
line-height:107%;">I undertake to make available to the customs authorities any further supporting documents they require.</span>

<span lang="EN-US" style="
line-height:107%;">……………………………………………………………………….…. (5)</span>

<span lang="EN-US" style="
line-height:107%;">………………………………………………………………………….. (6)</span>

<div id="bkmrk-%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6-2"><span lang="EN-US" style="font-size:11.0pt;font-family:"Calibri",sans-serif;">……………………………………………………………………..…… (7)</span></div><div id="bkmrk--1"><span lang="EN-US" style="font-size:11.0pt;font-family:"Calibri",sans-serif;">  
</span></div><div id="bkmrk-____________________"><span lang="EN-US" style="font-size:11.0pt;font-family:"Calibri",sans-serif;">\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_</span></div><div id="bkmrk--2"><span lang="EN-US" style="font-size:11.0pt;font-family:"Calibri",sans-serif;">  
</span></div>*<span lang="EN-US" style="font-size:12.0pt;
line-height:107%;">Footnotes (can be removed after completion)</span>*

<span lang="EN-US" style="
line-height:107%;">(1) If only some of the goods listed on the document are concerned, they shall be clearly indicated or marked and this marking entered in the declaration as follows:</span>

<span lang="EN-US" style="
line-height:107%;">“………………..…listed on this document and marked …………………..….originate in ………………….… </span>

<span lang="EN-US" style="
line-height:107%;">(2) The European Union, country, group of countries or territory, from which the goods originate </span>

<span lang="EN-US" style="
line-height:107%;">(3) Country, group of countries or territory concerned</span>

<span lang="EN-US" style="
line-height:107%;">(4) To be completed, where necessary, only for goods having preferential origin status in the context of preferential trade relations with one of the countries with which pan-Euro-Mediterranean cumulation of origin is applicable.</span>

<span lang="EN-US" style="
line-height:107%;">(5) Place and date of issue</span>

<span lang="EN-US" style="
line-height:107%;">(6) Name and position of the undersigned, name and address of company</span>

<div id="bkmrk-%287%29-signature" style="margin:0cm;font-size:11.0pt;font-family:"Calibri",sans-serif;margin-bottom:8.0pt;line-height:107%;"><span lang="EN-US" style="
line-height:107%;">(7) Signature</span>

</div><div id="bkmrk--3" style="margin:0cm;font-size:11.0pt;font-family:"Calibri",sans-serif;margin-bottom:8.0pt;line-height:107%;"><span lang="EN-US" style="
line-height:107%;">  
</span></div><div id="bkmrk-%5Bto-be-printed-on-co-1" style="margin: 0cm 0cm 8pt; font-size: 11pt; font-family: Calibri, sans-serif; line-height: 107%; text-align: center;"><span style="color: rgb(68, 114, 196); font-family: Calibri, sans-serif; font-size: 14.6667px; font-style: normal; font-weight: 400; text-align: center; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">\[TO BE PRINTED ON COMPANY LETTERHEAD\]</span></div><div id="bkmrk--4" style="margin: 0cm 0cm 8pt; font-size: 11pt; font-family: Calibri, sans-serif; line-height: 107%; text-align: center;"><span style="color: rgb(68, 114, 196); font-family: Calibri, sans-serif; font-size: 14.6667px; font-style: normal; font-weight: 400; text-align: center; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">  
</span><span lang="EN-US" style="
line-height:107%;">  
</span></div>**<span lang="EN-US" style="line-height:107%;">LONG-TERM SUPPLIER'S DECLARATION</span>**

<span lang="EN-US" style="line-height:107%;"></span>

<span lang="EN-US" style="
line-height:107%;">I, the undersigned, declare that the goods described below:</span>

<span lang="EN-US" style="
line-height:107%;">…………………………………………………………………….(1)</span>

<span lang="EN-US" style="
line-height:107%;">…………………………………………………………………….(2)</span>

<span lang="EN-US" style="
line-height:107%;">Which are regularly supplied to ………………………………….(3), originate in ……………………………….(4) and satisfy the rules of origin governing preferential trade with ……………………………………………(5).</span>

<span lang="EN-US" style="
line-height:107%;"></span>

<span lang="EN-US" style="
line-height:107%;">I declare that (6):</span>

<span style="position:relative;"><span style="position:absolute;left:1px;top:-73px;width:12px;height:12px;">  
</span></span><span style="position:relative;"><span style="position:absolute;left:1px;top:-51px;width:12px;height:12px;">  
</span></span><span lang="EN-US" style="line-height:107%;"><span> ![editor_310_5_03dcdb43-1ce4-4077-89ef-9f4048632165_rte_image_282.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_310_5_03dcdb43-1ce4-4077-89ef-9f4048632165_rte_image_282.png) </span>Cumulation applied with …………………………………(name country/countries)</span>

<span lang="EN-US" style="
line-height:107%;"><span> ![editor_310_5_e5c6b2a4-db08-4e7b-b34d-a5de19884987_rte_image_290.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_310_5_e5c6b2a4-db08-4e7b-b34d-a5de19884987_rte_image_290.png) </span>No cumulation applied</span>

<span lang="EN-US" style="
line-height:107%;"></span>

<span lang="EN-US" style="
line-height:107%;">This declaration is valid for all shipments of these products dispatched from ......................................... to </span>

<span lang="EN-US" style="
line-height:107%;">...............................(7)</span>

<span lang="EN-US" style="
line-height:107%;"></span>

<span lang="EN-US" style="
line-height:107%;">I undertake to inform ............................................(3) immediately if this declaration is no longer valid.</span>

<span lang="EN-US" style="
line-height:107%;">I undertake to make available to the customs authorities any further supporting documents they require.</span>

<span lang="EN-US" style="
line-height:107%;">……………………………………………………………………….…. (8)</span>

<span lang="EN-US" style="
line-height:107%;">………………………………………………………………………….. (9)</span>

<div id="bkmrk-%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6%E2%80%A6-7"><span lang="EN-US" style="font-size:11.0pt;font-family:"Calibri",sans-serif;">……………………………………………………………………..…… (10)</span></div><div id="bkmrk--5"><span lang="EN-US" style="font-size:11.0pt;font-family:"Calibri",sans-serif;">  
</span></div><div id="bkmrk-____________________-1" style=" padding: 0px; margin: 0px; color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255);"><span lang="EN-US" style=" padding: 0px; margin: 0px; font-size: 11pt; font-family: Calibri, sans-serif;">\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_</span></div><div id="bkmrk--6" style=" padding: 0px; margin: 0px; color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255);"><span lang="EN-US" style=" padding: 0px; margin: 0px; font-size: 11pt; font-family: Calibri, sans-serif;">  
</span></div>*<span lang="EN-US" style=" padding: 0px; margin: 0px; font-size: 12pt; line-height: 17.12px;">Footnotes (can be removed after completion)</span>*

<div id="bkmrk-____________________-2" style=" padding: 0px; margin: 0px; color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255);"><span lang="EN-US" style=" padding: 0px; margin: 0px; font-size: 11pt; font-family: Calibri, sans-serif;">\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_</span></div><div id="bkmrk--7" style=" padding: 0px; margin: 0px; color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255);"><span lang="EN-US" style=" padding: 0px; margin: 0px; font-size: 11pt; font-family: Calibri, sans-serif;">  
</span></div>*<span lang="EN-US" style=" padding: 0px; margin: 0px; font-size: 12pt; line-height: 17.12px;">Footnotes (can be removed after completion)</span>*

<span lang="EN-US" style="
line-height:107%;">(1) Description </span>

<span lang="EN-US" style="
line-height:107%;">(2) Commercial designation as used on the invoices e.g. Model No </span>

<span lang="EN-US" style="
line-height:107%;">(3) Name of the company to which goods are supplied</span>

<span lang="EN-US" style="
line-height:107%;">(4) The European Union, country, group of countries or territory, from which the goods originate </span>

<span lang="EN-US" style="
line-height:107%;">(5) Country, group of countries or territory concerned</span>

<span lang="EN-US" style="
line-height:107%;">(6) To be completed, where necessary, only for goods having preferential origin status in the context of preferential trade relations with one of the countries with which pan-Euro-Mediterranean cumulation of origin is applicable.</span>

<span lang="EN-US" style="
line-height:107%;">(7) Give the start and end dates. The period shall not exceed 24 months.</span>

<span lang="EN-US" style="
line-height:107%;">(8) Place and date of issue</span>

<span lang="EN-US" style="
line-height:107%;">(9) Name and position of the undersigned, name and address of company</span>

<div id="bkmrk-%2810%29-signature"><span lang="EN-US" style="font-size:11.0pt;font-family:"Calibri",sans-serif;">(10) Signature</span></div>

# Non-Preferential origin

<div>**Non-preferential origin** is used for the application of *general trade policy measures* that are not linked to preferential tariff treatment.  
It determines a product's "normal" origin under the World Trade Organization (WTO) framework and the Union Customs Code (UCC).</div>

# General principles

### Introduction and Context

<div id="bkmrk-">  
</div>#### <span style="color: rgb(0, 0, 0); text-decoration: inherit;">1. Meaning of non-preferential origin</span>

Non-preferential origin determines the **economic nationality of a product** for general customs purposes within the EU. It establishes which country a product is considered to originate from when imported or exported, **independently of any preferential trade agreements**.

Unlike preferential origin, which is used to access reduced or zero tariff rates under free trade or economic partnership agreements, non-preferential origin is used primarily to:

- Determine applicable **customs duties** under the EU Common Customs Tariff;
- Enforce **trade remedies** (e.g., anti-dumping, countervailing duties, safeguards);
- Comply with **labelling, marking, or origin-statistics requirements**;
- Support **customs control and enforcement** of EU trade law.

To establish non-preferential origin, a product must either:

- Be **wholly obtained** in one country (e.g., minerals, agricultural products, animals raised, or goods extracted/harvested); or
- Have undergone **substantial, economically justified processing or working** in a country that results in a change in **tariff classification, physical or chemical properties, or composition**, thereby constituting a “substantial transformation.”

These rules ensure that origin determinations reflect the **true country of production**, prevent circumvention of EU trade rules, and provide legal certainty for customs authorities and economic operators.

<div id="bkmrk--1">  
</div><div id="bkmrk-2.-purpose-of-non-pr">#### <span style="color: rgb(0, 0, 0); text-decoration: inherit;">2. Purpose of Non-Preferential Origin Procedures</span>

The purpose of establishing and verifying non-preferential origin is to:

- Ensure **accurate application of the EU Common Customs Tariff**;
- Prevent **circumvention of customs duties** through minimal processing, transshipment, or mislabelling;
- Support **fair competition** in the EU market;
- Provide customs authorities with a **verifiable and auditable framework** for determining origin;
- Enable importers and exporters to **accurately declare the origin of goods** for compliance, enforcement, and trade statistics;
- Facilitate the application of **trade defense measures** (anti-dumping, countervailing duties, safeguards) when appropriate.

<div>  
</div><div>#### <span style="color: rgb(0, 0, 0); text-decoration: inherit;">3. Legal Basis</span>

For the European Union, non-preferential origin is governed by:

- **Articles 59–63 of the Union Customs Code (Regulation (EU) No 952/2013)**;
- **Delegated and Implementing Acts supplementing the UCC**, including Annex 22‑01 and related product-specific rules for non-preferential origin;
- **Customs procedures and national regulations** implementing the UCC in Member States;
- **CJEU case law** interpreting substantial transformation, minimal operations, and primary rules (e.g., *C‑86/24 CS STEEL*, *C-589/17 Prenatal S.A.*, *C-297/23 Harley-Davidson Europe*).

</div></div><div id="bkmrk--2">  
</div>

# General Procedure: Determination of Non-Preferential Origin

**Step 1 - Classify the Goods**

- Determine the correct HS/CN code of the final product.
- Check whether the product is listed in **Annex 22‑01** (or other EU codified rules).

**Step 2 - Check if Goods Are Wholly Obtained**

- Confirm extraction, production, or manufacture occurred entirely in one country.
- If yes → assign origin to that country; no further steps required.

****Step 3 -<span> </span>**Identify All Countries of Production/Processing**

- List all countries involved in the supply chain (raw materials, intermediate products, semi-finished goods).

****Step 4 -<span> </span>**Assess Substantial Transformation**

- For each processing step, determine:
    
    
    - **Nature of operation** (chemical change, assembly, finishing)
    - **Economic justification** (not solely for tariff avoidance)
    - **Resulting change** (new HS heading, change in physical or chemical properties).

****Step 5 -<span> </span>**Apply Codified List Rules (if applicable)**

- Check Annex 22‑01 or equivalent for the HS code.
- Verify whether the last operation qualifies as “substantial transformation” under the codified rule.

****Step 6 -<span> </span>**Apply Residual Rule (if no codified rule applies)**

- Determine the **last economically justified processing** or use **majority material/value rule** to assign origin.

****Step 7 -<span> </span>**Document All Steps**

- Record:
    
    
    - Input materials, their origin, and HS classification
    - Production steps and locations
    - Processing dates and invoices
    - Evidence of substantial transformation (technical specs, change of properties, quality tests).

****Step 8 -<span> </span>**Declare Origin in Customs Procedure**

- Include origin in **import declaration for free circulation**.
- Attach supporting documents as requested.

****Step 9 -<span> </span>**Maintain Records for Audit &amp; Post-Clearance**

- Retain all documentation for the statutory period (usually **3–5 years**).
- Be prepared for customs inspection or administrative review.

# Case law

<table class="e-rte-table" id="bkmrk-topic-case-%28link%29-da" style="width: 100%; min-width: 0px;"><tbody><tr><td class="" style="width: 100%;"><table class="e-rte-paste-table" style="width: 972px;"><thead style="height: 3.67232%;"><tr style="height: 3.67232%;"><th style="width: 15.4321%;">Topic</th><th align="right" style="width: 16.2551%;">Case (link)</th><th align="right" style="width: 4.52675%;">Date</th><th style="width: 32.0988%;">Key holding (one line)</th><th style="width: 31.4815%;">Practical takeaway</th></tr></thead><tbody><tr style="height: 15.5367%;"><td style="width: 15.4321%;">Non-preferential / substantial transformation (steel pipes)</td><td align="right" class="" style="width: 16.2551%;">**C-86/24 — CS STEEL a.s. v Generální ředitelství cel**. (EUR-Lex) ([EUR-Lex](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX%3A62024CJ0086 "62024CJ0086 - EN - EUR-Lex - EUR-Lex"))</td><td align="right" style="width: 4.52675%;">2 Oct 2025</td><td class="" style="width: 32.0988%;">Annex 22-01’s primary rule excluding cold-reduction as a change of origin for certain hot-finished steel tubes is valid — later cold finishing did **not** create a new origin.</td><td class="" style="width: 31.4815%;">If a primary rule in the UCC/Delegated Reg. lists which operations change origin, those codified rules override ad-hoc arguments that later processing creates origin; check the exact Annex entry for the HS code. </td></tr><tr style="height: 15.5367%;"><td style="width: 15.4321%;">Binding Origin Information (BOI) / administrative review</td><td align="right" class="" style="width: 16.2551%;">**C-297/23 P — Harley-Davidson Europe Ltd &amp; Neovia Logistics v Commission** (EUR-Lex / CURIA) ([EUR-Lex](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A62023CJ0297 "62023CJ0297 - EN - EUR-Lex - European Union"))</td><td align="right" style="width: 4.52675%;">21 Nov 2024</td><td class="" style="width: 32.0988%;">The Court reviewed Commission revocation of BOI decisions — clarified scope of ‘processing not economically justified’, administrative procedure and legitimate-expectation limits on revoking BOIs. </td><td class="" style="width: 31.4815%;">BOIs provide useful certainty but can be revoked; companies should document economics/processing rationale and be ready to contest revocations on procedural or substantive grounds. </td></tr><tr><td class="" style="width: 15.4321%;">Non‑preferential / substantial transformation (steel cables)  
</td><td class="" style="width: 16.2551%;">C‑260/08 — Bundesfinanzdirektion West v HEKO Industrieerzeugnisse GmbH ([EUR‑Lex](https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX%3A62008CJ0260&utm_source "https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX%3A62008CJ0260&utm_source"))  
</td><td class="" style="width: 4.52675%;">10 Dec 09  
</td><td class="" style="width: 32.0988%;">The Court held that “substantial processing or working” for non‑preferential origin may arise even without a change in tariff heading, if the processing results in a product with its own specific properties and composition distinct from the input product, and that non‑binding list rules cannot alter Article 24’s meaning.  
</td><td class="" style="width: 31.4815%;">For non‑preferential origin analysis, don’t rely solely on tariff‑heading changes or list rules: assess whether the processing results in qualitatively new product properties that reflect a genuine substantial transformation under UCC Article 60(2) (formerly CC Article 24).  
</td></tr></tbody></table>

  
</td></tr></tbody></table>

####   


####   


####   


<div id="bkmrk-decision-%2F-holdingth" style="text-align: start;">  
</div><div id="bkmrk--3" style="text-align: start;"><span style="color: rgb(51, 77, 85); font-family: "Open Sans", sans-serif; font-size: 13.2px; font-style: normal; font-weight: 700; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; display: inline !important; float: none;">  
</span>  
  
</div>

# Decision flow non-preferential origin

<div id="bkmrk-include-diagram">![](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_310_5_c1fc726c-8172-4de9-b2ad-08be0f38fa85_drow_20251120T085513591Z.png)</div>

# Template non-preferential origin (long term) supplier declaration

#### Suppliers declaration for products of non-preferential origin - Single use

<div id="bkmrk-">  
</div>I, the undersigned, declare that the goods listed on this invoice (1) were produced (2).

<div id="bkmrk-%E2%83%9E%C2%A0-in-the-european-u" style="margin-left: 20px;">⃞ in the European Union, namely in according to the Union Customs Code art. 61 sub 3 (4).</div><div id="bkmrk-%E2%83%9E%C2%A0%C2%A0outside-the-europ" style="margin-left: 20px;"><span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">⃞ </span>outside the European Union and originate in (3) and satisfy the rules of origin(5).</div><div id="bkmrk--1" style="margin-left: 20px;">  
</div>I undertake to make available to the Chamber of Commerce any further supporting documents they require.

Place and date:

Name and position:

Signature:

<div id="bkmrk--3">  
</div><div id="bkmrk--4">  
</div>- It should be used within the European Union only.
- This declaration is to be placed on the invoice, packing list or other trade document in which the goods are sufficiently specified. This declaration can also be placed on the supplier’s company letter paper. In that case please refer to the

invoice number.

<div id="bkmrk--5" style="margin-left: 20px;">  
</div><div id="bkmrk-notes-for-completion" style="text-align: inherit;"><span style="background-color: unset; font-size: 1em; text-align: inherit; font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, BlinkMacSystemFont; letter-spacing: 0.0178571em;">**Notes for completion of the declaration**:</span></div><div id="bkmrk--6" style="text-align: inherit;"><span style="background-color: unset; font-size: 1em; text-align: inherit; font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, BlinkMacSystemFont; letter-spacing: 0.0178571em;">  
</span></div>(1) State the number of the invoice or other document in which the shipment is sufficiently specified. The number needs not to be mentioned if the statement is placed on the invoice.

- When instead of the invoice another document or an annex to the invoice is being used, the kind of document concerned shall be mentioned instead of the word ‘invoice’.
- When the statement concerns only part of the goods listed on the invoice, these should be clearly indicated or marked. Furthermore, this marking should be indicated on the declaration as follows: ‘... listed on this invoice and

marked .................... were produced in .................... and...’

(2) State just the applicable option. If products are delivered of EU origin together with products of non-EU origin, various supplier’s declarations should be issued.

(3) State the country of origin (member state of the European Union); if various goods are of different origins, these origins shall be mentioned to each item.

(4) According to Regulation (EU) 952/2013 art. 61 sub 3. (PB L 269 of 10.10.2013).

<span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">(5)<span> </span></span>State the country of origin; if various goods are of different origins, these origins shall be mentioned to each item.

<div id="bkmrk--7">  
</div>Verification of this declaration by means of a certificate of origin, issued by the supplier’s regional Chamber of Commerce, may be required by the buyer’s regional Chamber of Commerce.

<div id="bkmrk--8">  
</div><p class="callout danger">This declaration is not valid for goods having preferential origin status and which qualify for movement certificates EUR.1, EUR-MED or invoice declaration. For such use the “declaration for products having preferential origin status”according to Regulation (EU) 2015/2447 Annex 22-15 (PB L 343 of 29.12.2015) is applicable.</p>

<div id="bkmrk--9">  
</div>####   


####   


####   


#### Suppliers declaration for products of non-preferential origin - Regular use

Long-term suppliers declaration for products of non-preferential origin

<div id="bkmrk--13">  
</div>I, the undersigned, declare that the goods described below (1)<span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">(2)</span>

<div id="bkmrk--14" style="text-align: start;"><span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">  
</span></div><div id="bkmrk-___________" style="text-align: start;"><span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">\_\_\_\_\_\_\_\_\_\_\_</span></div><div id="bkmrk--15">  
</div><div id="bkmrk-which-are-regularly-">which are regularly supplied to (3),</div><div id="bkmrk--16">  
</div><div id="bkmrk-___________-1">___________</div><div id="bkmrk--17">  
</div>are produced (4)

<span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">⃞ </span>in the European Union, namely in according to the Union Customs Code art. 61 sub 3. (6)

<span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">⃞ </span>outside the European Union and originate in (5), and satisfy the rules of origin(7).

<div id="bkmrk--18" style="margin-left: 20px;">  
</div>This declaration is valid for all shipments of these products dispatched from \_\_\_\_\_\_ to \_\_\_\_\_\_\_\_(8).

<div id="bkmrk--19">  
</div><div id="bkmrk--20">  
</div><div id="bkmrk--21">  
</div><div id="bkmrk--22">  
</div><span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">I undertake to inform</span> \_\_\_\_\_\_\_\_\_\_\_(3) immediately if this declaration is no longer valid.

<div id="bkmrk--23" style="font-size: 14px;">  
</div>I undertake to make available to the Chamber of Commerce any further supporting documents they require.

<div id="bkmrk--24">  
</div>Place and date:

<div id="bkmrk--25">  
</div>Name and position:

<div id="bkmrk--26">  
</div>Name and address of the company:

<div id="bkmrk--27">  
</div>Signature:

<div id="bkmrk--28">  
</div>- **This declaration is to be placed on the supplier’s letter paper.**
- The LSO should only be used within the European Union.

<div id="bkmrk--30">  
</div>**Notes for completion of the declaration:**

(1) Description of the goods.

(2) Trade description as used on invoices, e.g. model No.

(3) Name of buyer.

(4) State just the applicable option. If products are delivered of EU origin together with products of non-EU origin, various suppliers declarations should be issued.

(5) State the country of origin (member state of the European Union); if various goods are of different origins, these origins shall be mentioned to each item.

(6) <span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">According to Regulation (EU) 952/2013 art. 61 sub 3. (PB L 269 of 10.10.2013).</span>

<div id="bkmrk-%287%29%C2%A0state-the-countr">(7) <span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">State the country of origin; <span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;"> if various goods are of different origins, these origins shall be mentioned to each item.</span></span></div><div id="bkmrk-%E2%80%8B%E2%80%8B%288%29%C2%A0give-the-dates"><span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;"><span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">​</span></span><span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;"><span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">​</span></span>(8) <span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">Give the dates. The period of validity shall not exceed 24 months.</span></div><p class="callout danger">This declaration is not valid for goods having preferential origin status and which qualify for movement certificates EUR.1, EUR-MED or invoice declarations. For such use the “declaration for products having preferential origin status” according to Regulation (EC) 2015/2447, art. 62, annex 22-16 (PB L 343 of 29.12.2015) is applicable.</p>

# Verification of Supplier's Declaration - Non-Preferential Origin

### **Purpose**

To ensure that supplier declarations claiming non-preferential origin are accurate, legally compliant, and auditable for EU customs purposes.

###   


### **Step 1: Collect the Supplier Declaration**

- Obtain a **completed supplier declaration** for all goods, including:
    
    
    - Product description and Commodity code.
    - Country of origin.
    - Basis of origin (wholly obtained or substantially transformed).
    - Signature, company details, and date.
- Ensure the declaration is **dated, legible, and signed** by an authorized representative.

###   


### **Step 2: Verify Supplier Credentials**

- Confirm the supplier is **legitimate and traceable**.
- Check:
    
    
    - Legal registration of the supplier.
    - Manufacturing locations.
    - Historical compliance with customs documentation.

###   


### **Step 3: Check Completeness of the Declaration**

- Ensure all required fields are completed:
    
    
    - Product description matches your purchase.
    - Commodity code matches the EU customs classification.
    - Country of origin is stated.
    - Basis of origin (wholly obtained/substantial transformation) is clear.
    - Declaration is signed and dated.

###   


### **Step 4: Validate Basis of Origin**

- For **wholly obtained goods**:
    
    
    - Confirm that all production, extraction, or harvest occurred in the stated country.
    - Request supporting documentation if necessary (e.g., harvest records, production logs).
- For **substantially transformed goods**:
    
    
    - Confirm that processing in the stated country was **economically justified** and **resulted in a substantial transformation**:
        
        
        - Check change in **tariff classification (Commodity code)**.
        - Check change in **physical/chemical properties** or **composition**.
        - Ensure processing was more than minimal operations (not just cleaning, packaging, sorting).

###   


### **Step 5: Check Supporting Evidence**

- Review:
    
    
    - Invoices for raw materials.
    - Production or processing logs.
    - Bills of lading.
    - Quality certificates or process descriptions.
- Ensure **consistency** between documentation and the declaration.

###   


### **Step 6: Cross-Check Against Legal Requirements**

- Verify compliance with:
    
    
    - **UCC Articles 148-152** (non-preferential origin rules).
    - **Delegated / Implementing Acts** (Annex 22-01, list of primary rules, minimal operations).
- Ensure the declared origin aligns with EU customs rules and relevant CJEU case law (e.g., *C-86/24 CS STEEL*).

###   


### **Step 7: Approve or Request Clarification**

- If all criteria are satisfied:
    
    
    - Approve the declaration for use in customs procedures.
- If inconsistencies are found:
    
    
    - Contact supplier to provide additional information or correct the declaration.
- Keep all correspondence for **audit purposes**.

###   


### **Step 8: Record Retention**

- Retain the supplier declaration and all supporting documents for at least **3-5 years** (EU standard for customs audits).
- Store in a retrievable format (electronic or paper) linked to the relevant shipment.

###   


### **Step 9: Periodic Review**

- Review supplier declarations periodically (at least annually) to:
    
    
    - Confirm consistency with current supply chains.
    - Ensure compliance with updates to **UCC or Delegated Regulations**.
    - Flag changes in production location or processing steps that may affect origin.

<div id="bkmrk--9">  
</div>This procedure ensures that your **non-preferential origin declarations are reliable, auditable, and legally defensible** in case of customs verification or post-clearance checks.

# Issue ITR Declaration of Origin

<div id="bkmrk-the-declaration-of-o"><span lang="EN-US" style="font-size:10.5pt;font-family:Roboto;color:#444444;">The declaration of origin (DoO) report is produced from the terminal operating system and provides an overview of the breakdown of the components and administrative lots that were included in the blending operations. Origin determination is based on the DoO.</span>

</div><div id="bkmrk-">  
</div><div id="bkmrk--1">![editor_310_5_758c6e21-787b-478f-960d-74fff657247b_rte_image_477.png](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_310_5_758c6e21-787b-478f-960d-74fff657247b_rte_image_477.png)</div>

# Work instruction (commercial incentive)

<div id="bkmrk-in-practice%2C-there-a">In practice, there are two types of documents that refer to non-preferential origin:

1. An official Certificate of Origin (CoO), which exporters can obtain by applying to the competent Chamber of Commerce or the relevant customs authorities; and
2. A commercial document declaring the non-preferential origin (Terminal Origin Declaration).

</div>Upon request, our terminal can assist with the application for the relevant certificate or document via a broker authorised to apply for an official CoO (digital connection required). When applying with the Chamber of Commerce the burden of proof is greater than when issuing a Terminal Origin Declaration, because the latter is not an official document and it is the discretion of the Terminal to conclude on origin and the proof that is provided. For example, when documentation is provided that the Product comes from a refinery in Italy the Terminal may be inclined to accept this as sufficient proof, where the Chamber of Commerce is likely to require a Suppliers declaration for non-Preferential origin. Apart from whether or not the proof of origin for the components is sufficient or not, the procedure in determining the origin should be the same with the terminal itself and the Chamber.

<div id="bkmrk-">  
</div><div id="bkmrk-our-customer-service">Our Customer Service team determines the non-preferential origin in accordance with the following criteria:</div><div id="bkmrk--1">  
</div><div id="bkmrk--2"> ![](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_310_5_27261f21-1f2e-4e39-bb27-2a07d84e1163_drow_20260302T001409284Z.png)</div><div id="bkmrk--4">   
</div><div id="bkmrk--5">   
</div><div id="bkmrk-below-some-concrete-"> <span>Below some concrete examples on applying the procedure for establishing the non-preferential origin.</span></div><div id="bkmrk--6">  
</div><div id="bkmrk-1.-products-added-to" style="margin-left: 20px;">1. Products added to the “base” product may enhance or improve it, but do not alter its essential nature. Such activities are considered minimal operations and do not confer origin.  
  
As this involves blending rather than mere storage, the major portion rule applies, provided that customers inform us of the origin and substantiate it with appropriate documentation. This requirement applies at least to the parcel representing the major portion based on weight. The origin of the remaining parcels may be unknown without affecting this assessment. </div><div id="bkmrk--7" style="margin-left: 20px;">  
</div><div id="bkmrk-components-tank-prod" style="margin-left: 20px;"><table border="0" cellpadding="0" cellspacing="0" class="e-rte-table-border e-rte-table" style="width: 65.9413%; height: 251px;" width="706"><tbody><tr height="21" style="height: 10.3586%;"><td class="" colspan="2" height="21" style="width: 21.4145%;" width="206">**Components**</td><td style="width: 16.6994%;" width="121">  
</td><td style="width: 14.9312%;" width="163">  
</td><td class="" style="width: 13.9489%;" width="129">  
</td><td style="width: 16.5029%;" width="87">  
</td><td style="width: 48.9174%;" width="87">  
</td></tr><tr height="21" style="height: 19.1235%;"><td class="" height="21" style="width: 8.25147%;">Tank</td><td class="" style="width: 13.1631%;">Product</td><td class="" style="width: 16.6994%;">Commodity code</td><td style="width: 14.9312%;">Status</td><td style="width: 13.9489%;">Origin</td><td class="" style="width: 16.5029%;">Kilogram</td><td style="width: 48.9174%;">Liters 15</td></tr><tr height="21" style="height: 13.9442%;"><td height="21" style="width: 8.25147%;">T x</td><td style="width: 13.1631%;">Gasoline RON 95</td><td style="width: 16.6994%;">2710 1245 90</td><td class="" style="width: 14.9312%;">T2 - Excise controlled</td><td align="right" class="" style="width: 13.9489%;">Norway</td><td align="right" class="" style="width: 16.5029%;">35.096.530</td><td align="right" style="width: 48.9174%;">45.579.910</td></tr><tr height="21" style="height: 11.5538%;"><td height="21" style="width: 8.25147%;">T x</td><td style="width: 13.1631%;">Additive</td><td style="width: 16.6994%;">3811 1900 90</td><td style="width: 14.9312%;">T2 - Excise controlled</td><td align="right" class="" style="width: 13.9489%;">Unknown</td><td align="right" class="" style="width: 16.5029%;">244.894</td><td align="right" style="width: 48.9174%;">349.849</td></tr><tr height="21" style="height: 10.3586%;"><td height="21" style="width: 8.25147%;">  
</td><td style="width: 13.1631%;">  
</td><td style="width: 16.6994%;">  
</td><td style="width: 14.9312%;">  
</td><td style="width: 13.9489%;">  
</td><td class="" style="width: 16.5029%;">  
</td><td style="width: 48.9174%;">  
</td></tr><tr height="21" style="height: 18.3267%;"><td class="" colspan="2" height="21" style="width: 21.4145%;">**Blended product**</td><td style="width: 16.6994%;">  
</td><td style="width: 14.9312%;">  
</td><td class="" style="width: 13.9489%;">  
</td><td style="width: 16.5029%;">  
</td><td style="width: 48.9174%;">  
</td></tr><tr height="21" style="height: 15.5378%;"><td height="21" style="width: 8.25147%;">T x</td><td style="width: 13.1631%;">Gasoline RON 95</td><td style="width: 16.6994%;">2710 1245 90</td><td style="width: 14.9312%;">T2 - Excise controlled</td><td align="right" class="" style="width: 13.9489%;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;"><span>**Norway**</span></span></td><td align="right" class="" style="width: 16.5029%;">35.341.424</td><td align="right" style="width: 48.9174%;">45.929.758</td></tr></tbody></table>

</div><div id="bkmrk-2.%C2%A0various-component" style="margin-left: 20px;">2. Various components blended into a specific product (which itself is also used as a component) may be regarded as deliberate and proportionate blending and therefore origin-conferring.  
  
The processed product results from the combination of several significant components. The fact that one of these components shares the same Commodity code as the final product does not alter this assessment. In quantitative terms, it is not considered a “base” product to which only minimal operations are applied. Accordingly, a new product is deemed to have been created. The majority of the product is not RON 95. The process here is to get the RON 91 to a RON 95 making it a process to obtain a Product by deliberate and proportionate blending.</div><div id="bkmrk--8" style="margin-left: 20px;">  
</div><div id="bkmrk-componentstankproduc" style="margin-left: 20px;"><table border="0" cellpadding="0" cellspacing="0" class="e-rte-table-border e-rte-table" style="width: 68.1979%;" width="706"><tbody><tr height="21" style="height: 9.96169%;"><td class="" colspan="2" height="21" style="width: 21.4575%;" width="206">**Components**

</td><td class="" style="width: 16.3293%;" width="121"></td><td class="" style="width: 14.5749%;" width="163"></td><td class="" style="width: 15.3846%;" width="129"></td><td class="" style="width: 16.7341%;" width="87"></td><td class="" style="width: 35.2488%;" width="87"></td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 8.63698%;">Tank

</td><td class="" style="width: 12.8205%;">Product

</td><td class="" style="width: 16.3293%;">Commodity code

</td><td class="" style="width: 14.5749%;">Status

</td><td class="" style="width: 15.3846%;">Origin

</td><td class="" style="width: 16.7341%;">Kilogram

</td><td class="" style="width: 35.2488%;">Liters 15

</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 8.63698%;">T x

</td><td class="" style="width: 12.8205%;">Gasoline RON 91

</td><td class="" style="width: 16.3293%;">2710 1241 90

</td><td class="" style="width: 14.5749%;">T1 - Bonded

</td><td align="right" class="" style="width: 15.3846%;">Norway

</td><td align="right" class="" style="width: 16.7341%;">28.077.224

</td><td align="right" class="" style="width: 35.2488%;">36.463.928

</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 8.63698%;">T x

</td><td class="" style="width: 12.8205%;">Naphta

</td><td class="" style="width: 16.3293%;">2710 1225 90

</td><td class="" style="width: 14.5749%;">T1 - Bonded

</td><td align="right" class="" style="width: 15.3846%;">Unknown

</td><td align="right" class="" style="width: 16.7341%;">5.565.992

</td><td align="right" class="" style="width: 35.2488%;">7.951.417

</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 8.63698%;">T x

</td><td class="" style="width: 12.8205%;">Alkylate

</td><td class="" style="width: 16.3293%;">2710 1290 90

</td><td class="" style="width: 14.5749%;">T2 - Excise controlled

</td><td align="right" class="" style="width: 15.3846%;">Unknown

</td><td align="right" class="" style="width: 16.7341%;">4.634.938

</td><td align="right" class="" style="width: 35.2488%;">6.019.400

</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 8.63698%;">T x

</td><td class="" style="width: 12.8205%;">Gasoline RON 95

</td><td class="" style="width: 16.3293%;">2710 1245 90

</td><td class="" style="width: 14.5749%;">T2 - Excise controlled

</td><td align="right" class="" style="width: 15.3846%;">Unknown

</td><td align="right" class="" style="width: 16.7341%;">17.670.712

</td><td align="right" class="" style="width: 35.2488%;">22.948.977

</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 8.63698%;">T x

</td><td class="" style="width: 12.8205%;">Additive

</td><td class="" style="width: 16.3293%;">3811 1900 90

</td><td class="" style="width: 14.5749%;">T2 - Excise controlled

</td><td align="right" class="" style="width: 15.3846%;">Unknown

</td><td align="right" class="" style="width: 16.7341%;">244.894

</td><td align="right" class="" style="width: 35.2488%;">349.849

</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 8.63698%;"></td><td class="" style="width: 12.8205%;"></td><td class="" style="width: 16.3293%;"></td><td class="" style="width: 14.5749%;"></td><td class="" style="width: 15.3846%;"></td><td class="" style="width: 16.7341%;"></td><td class="" style="width: 35.2488%;"></td></tr><tr height="21" style="height: 9.96169%;"><td class="" colspan="2" height="21" style="width: 21.4575%;">**Blended product**

</td><td class="" style="width: 16.3293%;"></td><td class="" style="width: 14.5749%;"></td><td class="" style="width: 15.3846%;"></td><td class="" style="width: 16.7341%;"></td><td class="" style="width: 35.2488%;"></td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 8.63698%;">T x

</td><td class="" style="width: 12.8205%;">Gasoline RON 95

</td><td class="" style="width: 16.3293%;">2710 1245 90

</td><td class="" style="width: 14.5749%;">T1 - Bonded

</td><td align="right" class="" style="width: 15.3846%;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;"><span><span>**EU/Netherlands**</span></span></span>

</td><td align="right" class="" style="width: 16.7341%;">56.193.763

</td><td align="right" class="" style="width: 35.2488%;">73.733.571

</td></tr></tbody></table>

</div><div id="bkmrk-products-added-to-th" style="margin-left: 20px;">3. Various components (classified under the same Commodity code but possessing different technical characteristics) blended into a specific product may be regarded as deliberate and proportionate blending, thereby conferring origin, provided that the resulting product acquires new technical specifications or attributes that it did not possess prior to blending. The fact that all components share the same Commodity code as the final product is not relevant.</div><div id="bkmrk--10" style="margin-left: 20px;">  
</div><div id="bkmrk-components-tank-prod-2" style="margin-left: 20px;"><table border="0" cellpadding="0" cellspacing="0" class="e-rte-table-border e-rte-table" style="width: 68.069%;" width="706"><tbody><tr height="21" style="height: 9.96169%;"><td class="" colspan="2" height="21" style="width: 17.2507%;" width="206">**Components**</td><td style="width: 20.6199%;" width="121">  
</td><td style="width: 15.0943%;" width="163">  
</td><td class="" style="width: 15.3639%;" width="129">  
</td><td style="width: 16.3073%;" width="87">  
</td><td style="width: 34.8997%;" width="87">  
</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 5.66038%;">Tank</td><td style="width: 11.5903%;">Product</td><td style="width: 20.6199%;">Commodity code</td><td style="width: 15.0943%;">Status</td><td class="" style="width: 15.3639%;">Origin</td><td class="" style="width: 16.3073%;">Kilogram</td><td class="" style="width: 34.8997%;">Liters 15</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 5.66038%;">T x</td><td class="" style="width: 11.5903%;">RMK 500</td><td align="right" class="" style="width: 20.6199%;">2710196800</td><td class="" style="width: 15.0943%;">T2 - Excise controlled</td><td align="right" class="" style="width: 15.3639%;"><span>Unknown</span>  
</td><td align="right" class="" style="width: 16.3073%;">427.486</td><td align="right" class="" style="width: 34.8997%;">429.112</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 5.66038%;">T x</td><td class="" style="width: 11.5903%;">RMK 500</td><td align="right" class="" style="width: 20.6199%;">2710196800</td><td class="" style="width: 15.0943%;">T2 - Excise controlled</td><td align="right" class="" style="width: 15.3639%;"><span>Unknown</span>  
</td><td align="right" class="" style="width: 16.3073%;">243.967</td><td align="right" class="" style="width: 34.8997%;">244.894</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 5.66038%;">T x</td><td class="" style="width: 11.5903%;">HSFO</td><td align="right" class="" style="width: 20.6199%;">2710196800</td><td class="" style="width: 15.0943%;">T2 - Excise controlled</td><td align="right" class="" style="width: 15.3639%;">Unknown</td><td align="right" class="" style="width: 16.3073%;">4.634.938</td><td align="right" style="width: 34.8997%;">4.617.392</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 5.66038%;">T x</td><td class="" style="width: 11.5903%;">IMFO</td><td align="right" style="width: 20.6199%;">2710196800</td><td style="width: 15.0943%;">T2 - Excise controlled</td><td align="right" class="" style="width: 15.3639%;">Unknown</td><td align="right" class="" style="width: 16.3073%;">5.565.992</td><td align="right" style="width: 34.8997%;">5.587.141</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 5.66038%;">T x</td><td class="" style="width: 11.5903%;">Cutterstock</td><td align="right" style="width: 20.6199%;">2710196800</td><td style="width: 15.0943%;">T1 - Bonded</td><td align="right" class="" style="width: 15.3639%;">Malaysia</td><td align="right" class="" style="width: 16.3073%;">43.870.663</td><td align="right" style="width: 34.8997%;">44.037.332</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 5.66038%;">  
</td><td style="width: 11.5903%;">  
</td><td style="width: 20.6199%;">  
</td><td style="width: 15.0943%;">  
</td><td style="width: 15.3639%;">  
</td><td class="" style="width: 16.3073%;">  
</td><td style="width: 34.8997%;">  
</td></tr><tr height="21" style="height: 9.96169%;"><td class="" colspan="2" height="21" style="width: 17.2507%;">**Blended product**</td><td style="width: 20.6199%;">  
</td><td style="width: 15.0943%;">  
</td><td class="" style="width: 15.3639%;">  
</td><td style="width: 16.3073%;">  
</td><td style="width: 34.8997%;">  
</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 5.66038%;">T x</td><td style="width: 11.5903%;">HSFO</td><td align="right" style="width: 20.6199%;">2710196800</td><td style="width: 15.0943%;">T1 - Bonded</td><td align="right" class="" style="width: 15.3639%;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;">**EU/Netherlands**</span></td><td align="right" class="" style="width: 16.3073%;">54.743.046</td><td align="right" style="width: 34.8997%;">54.915.871</td></tr></tbody></table>

<div>  
</div><div id="bkmrk-4.-same-example-as-l">4. Same example as last, but now also the Commercial name is the same. Here it is merely storage and each Lot keeps its origin.</div><div id="bkmrk--9">  
</div><div id="bkmrk-componentstankproduc-1"><table border="0" cellpadding="0" cellspacing="0" class="e-rte-table-border e-rte-table" style="width: 71.6796%;" width="706"><tbody><tr height="21" style="height: 7.12329%;"><td class="" colspan="2" height="21" style="width: 16.6819%;" width="206">**Components**</td><td class="" style="width: 19.4166%;" width="121">  
</td><td class="" style="width: 14.4941%;" width="163">  
</td><td class="" style="width: 14.4029%;" width="129">  
</td><td class="" style="width: 15.8614%;" width="87">  
</td><td class="" style="width: 19.052%;" width="87">  
</td></tr><tr height="21" style="height: 7.12329%;"><td class="" height="21" style="width: 3.82862%;">Tank</td><td class="" style="width: 12.8532%;">Product</td><td class="" style="width: 19.4166%;">Commodity code</td><td class="" style="width: 14.4941%;">Status</td><td class="" style="width: 14.4029%;">Origin</td><td class="" style="width: 15.8614%;">Kilogram</td><td class="" style="width: 19.052%;">Liters 15</td></tr><tr height="21" style="height: 7.12329%;"><td class="" height="21" style="width: 3.82862%;">T x</td><td class="" style="width: 12.8532%;"><span>HSFO</span></td><td align="right" class="" style="width: 19.4166%;">2710196800</td><td class="" style="width: 14.4941%;">T2 - Excise controlled</td><td align="right" class="" style="width: 14.4029%;"><span>Unknown</span>  
</td><td align="right" class="" style="width: 15.8614%;">427.486</td><td align="right" class="" style="width: 19.052%;">429.112</td></tr><tr height="21" style="height: 7.12329%;"><td class="" height="21" style="width: 3.82862%;">T x</td><td class="" style="width: 12.8532%;"><span>HSFO</span></td><td align="right" class="" style="width: 19.4166%;">2710196800</td><td class="" style="width: 14.4941%;">T2 - Excise controlled</td><td align="right" class="" style="width: 14.4029%;"><span>Unknown</span>  
</td><td align="right" class="" style="width: 15.8614%;">243.967</td><td align="right" class="" style="width: 19.052%;">244.894</td></tr><tr height="21" style="height: 7.12329%;"><td class="" height="21" style="width: 3.82862%;">T x</td><td class="" style="width: 12.8532%;">HSFO</td><td align="right" class="" style="width: 19.4166%;">2710196800</td><td class="" style="width: 14.4941%;">T2 - Excise controlled</td><td align="right" class="" style="width: 14.4029%;">Unknown</td><td align="right" class="" style="width: 15.8614%;">4.634.938</td><td align="right" class="" style="width: 19.052%;">4.617.392</td></tr><tr height="21" style="height: 7.12329%;"><td class="" height="21" style="width: 3.82862%;">T x</td><td class="" style="width: 12.8532%;"><span>HSFO</span></td><td align="right" class="" style="width: 19.4166%;">2710196800</td><td class="" style="width: 14.4941%;">T2 - Excise controlled</td><td align="right" class="" style="width: 14.4029%;">Unknown</td><td align="right" class="" style="width: 15.8614%;">5.565.992</td><td align="right" class="" style="width: 19.052%;">5.587.141</td></tr><tr height="21" style="height: 7.12329%;"><td class="" height="21" style="width: 3.82862%;">T x</td><td class="" style="width: 12.8532%;"><span>HSFO</span></td><td align="right" class="" style="width: 19.4166%;">2710196800</td><td class="" style="width: 14.4941%;">T1 - Bonded</td><td align="right" class="" style="width: 14.4029%;">Malaysia</td><td align="right" class="" style="width: 15.8614%;">43.870.663</td><td align="right" class="" style="width: 19.052%;">44.037.332</td></tr><tr height="21" style="height: 7.12329%;"><td class="" height="21" style="width: 3.82862%;">  
</td><td class="" style="width: 12.8532%;">  
</td><td class="" style="width: 19.4166%;">  
</td><td class="" style="width: 14.4941%;">  
</td><td class="" style="width: 14.4029%;">  
</td><td class="" style="width: 15.8614%;">  
</td><td class="" style="width: 19.052%;">  
</td></tr><tr height="21" style="height: 7.12329%;"><td class="" colspan="2" height="21" style="width: 16.6819%;">**Blended product**</td><td class="" style="width: 19.4166%;">  
</td><td class="" style="width: 14.4941%;">  
</td><td class="" style="width: 14.4029%;">  
</td><td class="" style="width: 15.8614%;">  
</td><td class="" style="width: 19.052%;">  
</td></tr><tr height="21" style="height: 7.12329%;"><td class="" height="21" style="width: 3.82862%;"><span>T x</span></td><td class="" style="width: 12.8532%;">HSFO</td><td align="right" class="" style="width: 19.4166%;">2710196800</td><td class="" style="width: 14.4941%;"><span>T2 - Excise controlled</span>  
</td><td align="right" class="" style="width: 14.4029%;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;"><span><span>**Unknown**</span></span></span>  
</td><td align="right" class="" style="width: 15.8614%;"><span>427.486</span></td><td align="right" class="" style="width: 19.052%;"><span>429.112</span></td></tr><tr style="height: 7.12329%;"><td class="" style="width: 3.82862%;"><span>T x</span>  
</td><td class="" style="width: 12.8532%;"><span>HSFO</span>  
</td><td class="" style="width: 19.4166%; text-align: right;"><span>2710196800</span>  
</td><td class="" style="width: 14.4941%;"><span>T2 - Excise controlled</span>  
</td><td class="" style="width: 14.4029%; text-align: right;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;"><span><span>**Unknown**</span></span></span>  
</td><td class="" style="width: 15.8614%; text-align: right;"><span>243.967</span>  
</td><td class="" style="width: 19.052%; text-align: right;"><span>244.894</span>  
</td></tr><tr style="height: 7.12329%;"><td class="" style="width: 3.82862%;"><span>T x</span>  
</td><td class="" style="width: 12.8532%;"><span>HSFO</span>  
</td><td class="" style="width: 19.4166%; text-align: right;"><span>2710196800</span>  
</td><td class="" style="width: 14.4941%;"><span>T2 - Excise controlled</span>  
</td><td class="" style="width: 14.4029%; text-align: right;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;"><span><span>**Unknown**</span></span></span>  
</td><td class="" style="width: 15.8614%; text-align: right;"><span>4.634.938</span>  
</td><td class="" style="width: 19.052%; text-align: right;"><span>4.617.392</span>  
</td></tr><tr style="height: 7.12329%;"><td class="" style="width: 3.82862%;"><span>T x</span>  
</td><td class="" style="width: 12.8532%;"><span>HSFO</span>  
</td><td class="" style="width: 19.4166%; text-align: right;"><span>2710196800</span>  
</td><td class="" style="width: 14.4941%;"><span>T2 - Excise controlled</span>  
</td><td class="" style="width: 14.4029%; text-align: right;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;"><span><span>**Unknown**</span></span></span>  
</td><td class="" style="width: 15.8614%; text-align: right;"><span>4.634.938</span>  
</td><td class="" style="width: 19.052%; text-align: right;"><span>5.587.141</span>  
</td></tr><tr style="height: 7.12329%;"><td class="" style="width: 3.82862%;"><span>T x</span>  
</td><td class="" style="width: 12.8532%;"><span>HSFO</span>  
</td><td class="" style="width: 19.4166%; text-align: right;"><span>2710196800</span>  
</td><td class="" style="width: 14.4941%;"><span>T1 - Bonded</span>  
</td><td class="" style="width: 14.4029%; text-align: right;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;"><span><span>**Malaysia**</span></span></span>  
</td><td class="" style="width: 15.8614%; text-align: right;"><span>43.870.663</span>  
</td><td class="" style="width: 19.052%; text-align: right;"><span>44.037.332</span>  
</td></tr></tbody></table>

</div><div>  
</div><div>  
</div></div><div id="bkmrk--11" style="margin-left: 20px;">  
</div><div id="bkmrk--12">  
</div><div id="bkmrk--16">   
</div><div id="bkmrk--17">  
</div><div id="bkmrk--18">  
</div><div id="bkmrk--19">  
</div><div id="bkmrk--20">  
</div><div id="bkmrk--21">  
</div>

# Work instruction (simplified process)

<div id="bkmrk-in-practice%2C-there-a">In practice, there are two types of documents that refer to non-preferential origin:

1. An official Certificate of Origin (CoO), which exporters can obtain by applying to the competent Chamber of Commerce or the relevant customs authorities; and
2. A commercial document declaring the non-preferential origin (Terminal Origin Declaration).

</div>Upon request, our terminal can assist with the application for the relevant certificate or document via a broker authorised to apply for an official CoO (digital connection required). When applying with the Chamber of Commerce the burden of proof is greater than when issuing a Terminal Origin Declaration, because the latter is not an official document and it is the discretion of the Terminal to conclude on origin and the proof that is provided. For example, when documentation is provided that the Product comes from a refinery in Italy the Terminal may be inclined to accept this as sufficient proof, where the Chamber of Commerce is likely to require a Suppliers declaration for non-Preferential origin. Apart from whether or not the proof of origin for the components is sufficient or not, the procedure in determining the origin should be the same with the terminal itself and the Chamber.

<div id="bkmrk-">  
</div><div id="bkmrk-our-customer-service">Our Customer Service team determines the non-preferential origin in accordance with the following criteria:</div><div id="bkmrk--1">  
</div><div id="bkmrk--2"> ![](https://www.bzctrl.com/bzctrl-core-api/api/v1/download/editor_310_5_54ecf33e-07b7-4931-94fc-51d121a2cad2_drow_20260305T155248348Z.png)</div><div id="bkmrk-the-main-rule-for-en"><div>  
</div><div>  
</div><div id="bkmrk-below-some-concrete-"><span>The main rule for energy energy products under Tariff heading 2710 is that only when there is a change of Traiff heading (i.e. first 4 digits of the Commodity code) changes in the sense that the none of the components have the same Tariff Heading as the End Product. The refining process is the most common example where the input is product of Tariff heading 2709 (crude) and the output is 2710. When dealing with components and end products of Tariff Heading 2710 no blending operation is considered origin conferring. This means that if it is considered blending the major portion rule based on weight is applied. In case of Storage each Lot keeps its origin.</span></div><div>  
</div><div><span>Below some concrete examples on applying the procedure for establishing the non-preferential origin.</span></div><div id="bkmrk--5">  
</div><div id="bkmrk-1.-products-added-to">1. Not the same Commodity code so the major portion rule is applied based on the qty. Here the Component of Gasoline RON 95 determines the origin of the blended Product being the Norwegian origin.</div><div id="bkmrk--6">  
</div><div id="bkmrk-components-tank-prod"><table border="0" cellpadding="0" cellspacing="0" class="e-rte-table-border e-rte-table" style="width: 64.9742%;" width="706"><tbody><tr height="21" style="height: 14.2077%;"><td class="" colspan="2" height="21" style="width: 24.8887%;" width="206">**Components**</td><td style="width: 14.6904%;" width="121">  
</td><td style="width: 19.7896%;" width="163">  
</td><td class="" style="width: 15.6617%;" width="129">  
</td><td style="width: 14.2857%;" width="87">  
</td><td style="width: 30.9378%;" width="87">  
</td></tr><tr height="21" style="height: 14.2077%;"><td class="" height="21" style="width: 6.4346%;">Tank</td><td class="" style="width: 18.4541%;">Product</td><td class="" style="width: 14.6904%;">Commodity code</td><td style="width: 19.7896%;">Status</td><td style="width: 14.2857%;">Origin</td><td class="" style="width: 15.6617%;">Kilogram</td><td style="width: 30.9378%;">Liters 15</td></tr><tr height="21" style="height: 14.2077%;"><td height="21" style="width: 6.4346%;">T x</td><td style="width: 18.4541%;">Gasoline RON 95</td><td style="width: 14.6904%;">2710 1245 90</td><td style="width: 19.7896%;">T2 - Excise controlled</td><td align="right" class="" style="width: 14.2857%;">Norway</td><td align="right" class="" style="width: 15.6617%;">35.096.530</td><td align="right" style="width: 30.9378%;">45.579.910</td></tr><tr height="21" style="height: 14.2077%;"><td height="21" style="width: 6.4346%;">T x</td><td style="width: 18.4541%;">Additive</td><td style="width: 14.6904%;">3811 1900 90</td><td style="width: 19.7896%;">T2 - Excise controlled</td><td align="right" class="" style="width: 14.2857%;">Unknown</td><td align="right" class="" style="width: 15.6617%;">244.894</td><td align="right" style="width: 30.9378%;">349.849</td></tr><tr height="21" style="height: 14.2077%;"><td height="21" style="width: 6.4346%;">  
</td><td style="width: 18.4541%;">  
</td><td style="width: 14.6904%;">  
</td><td style="width: 19.7896%;">  
</td><td style="width: 14.2857%;">  
</td><td class="" style="width: 15.6617%;">  
</td><td style="width: 30.9378%;">  
</td></tr><tr height="21" style="height: 14.2077%;"><td class="" colspan="2" height="21" style="width: 24.8887%;">**Blended product**</td><td style="width: 14.6904%;">  
</td><td style="width: 19.7896%;">  
</td><td class="" style="width: 15.6617%;">  
</td><td style="width: 14.2857%;">  
</td><td style="width: 30.9378%;">  
</td></tr><tr height="21" style="height: 14.2077%;"><td height="21" style="width: 6.4346%;">T x</td><td style="width: 18.4541%;">Gasoline RON 95</td><td style="width: 14.6904%;">2710 1245 90</td><td style="width: 19.7896%;">T2 - Excise controlled</td><td align="right" class="" style="width: 14.2857%;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;">**Norway**</span></td><td align="right" class="" style="width: 15.6617%;">35.341.424</td><td align="right" style="width: 30.9378%;">45.929.758</td></tr></tbody></table>

</div><div id="bkmrk-2.%C2%A0various-component">2. Here the same principle applied. The Commodity code is not the same, so the major portion rule applied. The sum of qty's with Unknown origin exceeds the Norwegian qty by just a bit (28.116.536 KG vs 28.077.227 KG), whereby the Blended product has an origin that is unknown.</div><div id="bkmrk--7">  
</div><div id="bkmrk-components-tank-prod-1"><table border="0" cellpadding="0" cellspacing="0" class="e-rte-table-border e-rte-table" style="width: 64.8453%;" width="706"><tbody><tr height="21" style="height: 9.96169%;"><td class="" colspan="2" height="21" style="width: 24.8887%;" width="206">**Components**</td><td style="width: 14.6904%;" width="121">  
</td><td style="width: 19.7896%;" width="163">  
</td><td class="" style="width: 15.6617%;" width="129">  
</td><td style="width: 14.2857%;" width="87">  
</td><td style="width: 30.8089%;" width="87">  
</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 6.4346%;">Tank</td><td style="width: 18.4541%;">Product</td><td style="width: 14.6904%;">Commodity code</td><td style="width: 19.7896%;">Status</td><td class="" style="width: 14.2857%;">Origin</td><td class="" style="width: 15.6617%;">Kilogram</td><td style="width: 30.8089%;">Liters 15</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 6.4346%;">T x</td><td style="width: 18.4541%;">Gasoline RON 91</td><td style="width: 14.6904%;">2710 1241 90</td><td style="width: 19.7896%;">T1 - Bonded</td><td align="right" class="" style="width: 14.2857%;">Norway</td><td align="right" class="" style="width: 15.6617%;">28.077.224</td><td align="right" class="" style="width: 30.8089%;">36.463.928</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 6.4346%;">T x</td><td style="width: 18.4541%;">Naphta</td><td style="width: 14.6904%;">2710 1225 90</td><td style="width: 19.7896%;">T1 - Bonded</td><td align="right" class="" style="width: 14.2857%;">Unknown</td><td align="right" class="" style="width: 15.6617%;">5.565.992</td><td align="right" class="" style="width: 30.8089%;">7.951.417</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 6.4346%;">T x</td><td style="width: 18.4541%;">Alkylate</td><td style="width: 14.6904%;">2710 1290 90</td><td style="width: 19.7896%;">T2 - Excise controlled</td><td align="right" class="" style="width: 14.2857%;">Unknown</td><td align="right" class="" style="width: 15.6617%;">4.634.938</td><td align="right" class="" style="width: 30.8089%;">6.019.400</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 6.4346%;">T x</td><td style="width: 18.4541%;">Gasoline RON 95</td><td style="width: 14.6904%;">2710 1245 90</td><td style="width: 19.7896%;">T2 - Excise controlled</td><td align="right" class="" style="width: 14.2857%;">Unknown</td><td align="right" class="" style="width: 15.6617%;">17.670.712</td><td align="right" class="" style="width: 30.8089%;">22.948.977</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 6.4346%;">T x</td><td style="width: 18.4541%;">Additive</td><td style="width: 14.6904%;">3811 1900 90</td><td style="width: 19.7896%;">T2 - Excise controlled</td><td align="right" class="" style="width: 14.2857%;">Unknown</td><td align="right" class="" style="width: 15.6617%;">244.894</td><td align="right" class="" style="width: 30.8089%;">349.849</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 6.4346%;">  
</td><td style="width: 18.4541%;">  
</td><td style="width: 14.6904%;">  
</td><td style="width: 19.7896%;">  
</td><td style="width: 14.2857%;">  
</td><td class="" style="width: 15.6617%;">  
</td><td style="width: 30.8089%;">  
</td></tr><tr height="21" style="height: 9.96169%;"><td class="" colspan="2" height="21" style="width: 24.8887%;">**Blended product**</td><td style="width: 14.6904%;">  
</td><td style="width: 19.7896%;">  
</td><td class="" style="width: 15.6617%;">  
</td><td style="width: 14.2857%;">  
</td><td style="width: 30.8089%;">  
</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 6.4346%;">T x</td><td style="width: 18.4541%;">Gasoline RON 95</td><td style="width: 14.6904%;">2710 1245 90</td><td style="width: 19.7896%;">T1 - Bonded</td><td align="right" class="" style="width: 14.2857%;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;">**Unknown**</span></td><td align="right" class="" style="width: 15.6617%;">56.193.763</td><td align="right" class="" style="width: 30.8089%;">73.733.571</td></tr></tbody></table>

<div style="text-align: -webkit-right;">  
</div></div><div id="bkmrk--8" style="text-align: inherit;"><span style="background-color: unset; font-size: 1em; text-align: inherit; letter-spacing: 0.0178571em;">3. Various components classified under the same Commodity code, but with a different commercial name, are blended into a specific product HSFO. The Commodity code is the same, but still the Products are different from a commercial standpoint. </span><span style="background-color: unset; font-size: 1em; text-align: inherit; letter-spacing: 0.0178571em;">The Malaysian qty by weight is the major portion so the end product gets the Malaysian origin.</span></div><div id="bkmrk-components-tank-prod-2"><div id="bkmrk--9">  
</div><div id="bkmrk-componentstankproduc"><table border="0" cellpadding="0" cellspacing="0" class="e-rte-table-border e-rte-table" style="width: 64.5874%;" width="706"><tbody><tr height="21" style="height: 9.96169%;"><td class="" colspan="2" height="21" style="width: 24.5754%;" width="206">**Components**</td><td style="width: 15.5844%;" width="121">  
</td><td style="width: 18.981%;" width="163">  
</td><td class="" style="width: 16.2837%;" width="129">  
</td><td style="width: 15.7842%;" width="87">  
</td><td style="width: 8.69131%;" width="87">  
</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 4.1958%;">Tank</td><td style="width: 20.3796%;">Product</td><td style="width: 15.5844%;">Commodity code</td><td style="width: 18.981%;">Status</td><td class="" style="width: 16.2837%;">Origin</td><td class="" style="width: 15.7842%;">Kilogram</td><td style="width: 8.69131%;">Liters 15</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 4.1958%;">T x</td><td class="" style="width: 20.3796%;">RMK 500</td><td align="right" class="" style="width: 15.5844%;">2710196800</td><td class="" style="width: 18.981%;">T2 - Excise controlled</td><td align="right" class="" style="width: 16.2837%;"><span>Unknown</span>  
</td><td align="right" class="" style="width: 15.7842%;">427.486</td><td align="right" class="" style="width: 8.69131%;">429.112</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 4.1958%;">T x</td><td class="" style="width: 20.3796%;">RMK 500</td><td align="right" class="" style="width: 15.5844%;">2710196800</td><td class="" style="width: 18.981%;">T2 - Excise controlled</td><td align="right" class="" style="width: 16.2837%;"><span>Unknown</span>  
</td><td align="right" class="" style="width: 15.7842%;">243.967</td><td align="right" class="" style="width: 8.69131%;">244.894</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 4.1958%;">T x</td><td class="" style="width: 20.3796%;">HSFO</td><td align="right" class="" style="width: 15.5844%;">2710196800</td><td class="" style="width: 18.981%;">T2 - Excise controlled</td><td align="right" class="" style="width: 16.2837%;">Unknown</td><td align="right" class="" style="width: 15.7842%;">4.634.938</td><td align="right" style="width: 8.69131%;">4.617.392</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 4.1958%;">T x</td><td class="" style="width: 20.3796%;">IMFO</td><td align="right" style="width: 15.5844%;">2710196800</td><td style="width: 18.981%;">T2 - Excise controlled</td><td align="right" class="" style="width: 16.2837%;">Unknown</td><td align="right" class="" style="width: 15.7842%;">5.565.992</td><td align="right" style="width: 8.69131%;">5.587.141</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 4.1958%;">T x</td><td class="" style="width: 20.3796%;">Cutterstock</td><td align="right" style="width: 15.5844%;">2710196800</td><td style="width: 18.981%;">T1 - Bonded</td><td align="right" class="" style="width: 16.2837%;">Malaysia</td><td align="right" class="" style="width: 15.7842%;">43.870.663</td><td align="right" style="width: 8.69131%;">44.037.332</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 4.1958%;">  
</td><td style="width: 20.3796%;">  
</td><td style="width: 15.5844%;">  
</td><td style="width: 18.981%;">  
</td><td style="width: 16.2837%;">  
</td><td class="" style="width: 15.7842%;">  
</td><td style="width: 8.69131%;">  
</td></tr><tr height="21" style="height: 9.96169%;"><td class="" colspan="2" height="21" style="width: 24.5754%;">**Blended product**</td><td style="width: 15.5844%;">  
</td><td style="width: 18.981%;">  
</td><td class="" style="width: 16.2837%;">  
</td><td style="width: 15.7842%;">  
</td><td style="width: 8.69131%;">  
</td></tr><tr height="21" style="height: 9.96169%;"><td height="21" style="width: 4.1958%;">T x</td><td style="width: 20.3796%;">HSFO</td><td align="right" style="width: 15.5844%;">2710196800</td><td style="width: 18.981%;">T1 - Bonded</td><td align="right" class="" style="width: 16.2837%;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;"><span>**Malaysia**</span></span></td><td align="right" class="" style="width: 15.7842%;">54.743.046</td><td align="right" style="width: 8.69131%;">54.915.871</td></tr></tbody></table>

<div>  
</div><div><div id="bkmrk-products-added-to-th">4. Same example as last, but now also the Commercial name is the same. Here it is merely storage and each Lot keeps its origin.</div><div id="bkmrk--4">  
</div><div id="bkmrk-componentstankproduc-1"><table border="0" cellpadding="0" cellspacing="0" class="e-rte-table-border e-rte-table" style="width: 67.0374%;" width="706"><tbody><tr height="21" style="height: 9.96169%;"><td class="" colspan="2" height="21" style="width: 24.0616%;" width="206">**Components**</td><td class="" style="width: 13.9557%;" width="121">  
</td><td class="" style="width: 19.923%;" width="163">  
</td><td class="" style="width: 15.1107%;" width="129">  
</td><td class="" style="width: 15.5919%;" width="87">  
</td><td class="" style="width: 11.3571%;" width="87">  
</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 4.42733%;">Tank</td><td class="" style="width: 19.6343%;">Product</td><td class="" style="width: 13.9557%;">Commodity code</td><td class="" style="width: 19.923%;">Status</td><td class="" style="width: 15.1107%;">Origin</td><td class="" style="width: 15.5919%;">Kilogram</td><td class="" style="width: 11.3571%;">Liters 15</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 4.42733%;">T x</td><td class="" style="width: 19.6343%;"><span>HSFO</span></td><td align="right" class="" style="width: 13.9557%;">2710196800</td><td class="" style="width: 19.923%;">T2 - Excise controlled</td><td align="right" class="" style="width: 15.1107%;"><span>Unknown</span>  
</td><td align="right" class="" style="width: 15.5919%;">427.486</td><td align="right" class="" style="width: 11.3571%;">429.112</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 4.42733%;">T x</td><td class="" style="width: 19.6343%;"><span>HSFO</span></td><td align="right" class="" style="width: 13.9557%;">2710196800</td><td class="" style="width: 19.923%;">T2 - Excise controlled</td><td align="right" class="" style="width: 15.1107%;"><span>Unknown</span>  
</td><td align="right" class="" style="width: 15.5919%;">243.967</td><td align="right" class="" style="width: 11.3571%;">244.894</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 4.42733%;">T x</td><td class="" style="width: 19.6343%;">HSFO</td><td align="right" class="" style="width: 13.9557%;">2710196800</td><td class="" style="width: 19.923%;">T2 - Excise controlled</td><td align="right" class="" style="width: 15.1107%;">Unknown</td><td align="right" class="" style="width: 15.5919%;">4.634.938</td><td align="right" class="" style="width: 11.3571%;">4.617.392</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 4.42733%;">T x</td><td class="" style="width: 19.6343%;"><span>HSFO</span></td><td align="right" class="" style="width: 13.9557%;">2710196800</td><td class="" style="width: 19.923%;">T2 - Excise controlled</td><td align="right" class="" style="width: 15.1107%;">Unknown</td><td align="right" class="" style="width: 15.5919%;">5.565.992</td><td align="right" class="" style="width: 11.3571%;">5.587.141</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 4.42733%;">T x</td><td class="" style="width: 19.6343%;"><span>HSFO</span></td><td align="right" class="" style="width: 13.9557%;">2710196800</td><td class="" style="width: 19.923%;">T1 - Bonded</td><td align="right" class="" style="width: 15.1107%;">Malaysia</td><td align="right" class="" style="width: 15.5919%;">43.870.663</td><td align="right" class="" style="width: 11.3571%;">44.037.332</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 4.42733%;">  
</td><td class="" style="width: 19.6343%;">  
</td><td class="" style="width: 13.9557%;">  
</td><td class="" style="width: 19.923%;">  
</td><td class="" style="width: 15.1107%;">  
</td><td class="" style="width: 15.5919%;">  
</td><td class="" style="width: 11.3571%;">  
</td></tr><tr height="21" style="height: 9.96169%;"><td class="" colspan="2" height="21" style="width: 24.0616%;">**Blended product**</td><td class="" style="width: 13.9557%;">  
</td><td class="" style="width: 19.923%;">  
</td><td class="" style="width: 15.1107%;">  
</td><td class="" style="width: 15.5919%;">  
</td><td class="" style="width: 11.3571%;">  
</td></tr><tr height="21" style="height: 9.96169%;"><td class="" height="21" style="width: 4.42733%;"><span>T x</span></td><td class="" style="width: 19.6343%;">HSFO</td><td align="right" class="" style="width: 13.9557%;">2710196800</td><td class="" style="width: 19.923%;"><span>T2 - Excise controlled</span>  
</td><td align="right" class="" style="width: 15.1107%;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;"><span>**Unknown**</span></span>  
</td><td align="right" class="" style="width: 15.5919%;"><span>427.486</span></td><td align="right" class="" style="width: 11.3571%;"><span>429.112</span></td></tr><tr><td class="" style="width: 4.42733%;"><span>T x</span>  
</td><td class="" style="width: 19.6343%;"><span>HSFO</span>  
</td><td class="" style="width: 13.9557%; text-align: right;"><span>2710196800</span>  
</td><td class="" style="width: 19.923%;"><span>T2 - Excise controlled</span>  
</td><td class="" style="width: 15.1107%; text-align: right;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;"><span>**Unknown**</span></span>  
</td><td class="" style="width: 15.5919%; text-align: right;"><span>243.967</span>  
</td><td class="" style="width: 11.3571%; text-align: right;"><span>244.894</span>  
</td></tr><tr><td class="" style="width: 4.42733%;"><span>T x</span>  
</td><td class="" style="width: 19.6343%;"><span>HSFO</span>  
</td><td class="" style="width: 13.9557%; text-align: right;"><span>2710196800</span>  
</td><td class="" style="width: 19.923%;"><span>T2 - Excise controlled</span>  
</td><td class="" style="width: 15.1107%; text-align: right;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;"><span>**Unknown**</span></span>  
</td><td class="" style="width: 15.5919%; text-align: right;"><span>4.634.938</span>  
</td><td class="" style="width: 11.3571%; text-align: right;"><span>4.617.392</span>  
</td></tr><tr><td class="" style="width: 4.42733%;"><span>T x</span>  
</td><td class="" style="width: 19.6343%;"><span>HSFO</span>  
</td><td class="" style="width: 13.9557%; text-align: right;"><span>2710196800</span>  
</td><td class="" style="width: 19.923%;"><span>T2 - Excise controlled</span>  
</td><td class="" style="width: 15.1107%; text-align: right;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;"><span>**Unknown**</span></span>  
</td><td class="" style="width: 15.5919%; text-align: right;"><span>4.634.938</span>  
</td><td class="" style="width: 11.3571%; text-align: right;"><span>5.587.141</span>  
</td></tr><tr><td class="" style="width: 4.42733%;"><span>T x</span>  
</td><td class="" style="width: 19.6343%;"><span>HSFO</span>  
</td><td class="" style="width: 13.9557%; text-align: right;"><span>2710196800</span>  
</td><td class="" style="width: 19.923%;"><span>T1 - Bonded</span>  
</td><td class="" style="width: 15.1107%; text-align: right;"><span style="color: rgb(68, 114, 196); text-decoration: inherit;"><span class="pasteContent_RTE">**Malaysia**</span></span>  
</td><td class="" style="width: 15.5919%; text-align: right;"><span>43.870.663</span>  
</td><td class="" style="width: 11.3571%; text-align: right;"><span>44.037.332</span>  
</td></tr></tbody></table>

<div>Please keep in mind that as long as a known origin in this context is the major portion, it is ok that the origin of the rest is Unknown. However, if the major portion is not decisive you will need to know the origin of the other Lots as well to come to a conclusion. You cannot simply conclude the result is origin Unknown.</div><div>  
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# Proof of Union status

<div>In the energy products industry the products are commonly transported from one place in the Union to another place in the Union. For that purpose documents are issued to proof the Union customs status, meaning that the goods come from the free circulation of the Customs Union. </div><div>  
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# T2L / T2L(F)

<div id="bkmrk-t2l-%2F-t2l%28f%29-may-onl">**T2L / T2L(F)** may only be issued after the CSC department has verified that the goods (and the underlying lots) have **Union customs status**.

<div style=" padding: 0px; margin: 0px; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: break-spaces; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-family: lexendregular, sans-serif;">Only trained and authorized personnel may issue documents according to the respective authorizations:</div>- **T2L / T2L(F):** issued under the company's **Self-Issuing Authorization (Vergunning Toegelaten Afgever)**

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</div>This procedure applies only to goods:

- Confirmed as **Union status**, and
- **<span style="text-decoration: underline;">Not</span> excise goods subject to control measures**, because such excise goods are already accompanied by an **e-AD** which itself serves as accepted proof of Union status.  
    For excise goods with an e-AD: **no T2L or T2L(F) is required.**

<div id="bkmrk-the-customer-submits">The Customer submits the necessary information for issuing a T2L or T2L(F).</div><div id="bkmrk-csc-verifies-that-th" style="text-align: inherit;">  
<span style="background-color: unset; font-size: 1em; text-align: inherit; font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, BlinkMacSystemFont; letter-spacing: 0.0178571em;">CSC verifies that the goods qualify for Union status proof via T2L / T2L(F):</span></div><div id="bkmrk-validate%C2%A0each-lot-in">- <span style="color: rgb(51, 51, 51); font-family: Roboto, "Segoe UI", GeezaPro, "DejaVu Serif", "sans-serif", -apple-system, "system-ui"; font-size: 14px; font-style: normal; font-weight: 400; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; background-color: rgb(255, 255, 255); display: inline !important; float: none;">Validate </span>each lot in internal systems and documentation to confirm **Union customs status of the product.**
- For **T2L(F)** requests, confirm that the goods fall within the scope for which a T2L(F) is required (typically agricultural/fisheries goods where applicable).
- Confirm the goods are **not excise goods under EMCS control**.

If discrepancies exist, the request is placed **on hold** until clarified with the Customer or resolved in the administration.

<div>As soon as the Union customs status is confirmed with the required underlying documentation, CSC will use the PoUS system to issue a T2L(F), in accordance with the instruction as prescribed in the procedure provided by Dutch Customs. This procedure can be found here:</div><div>  
</div><div>[https://www.bzctrl.com/bzctrl-core-api/api/v1/docrepo/getDocument/16302450-0ea2-4dea-bab1-9eba626cac50](https://www.bzctrl.com/bzctrl-core-api/api/v1/docrepo/getDocument/16302450-0ea2-4dea-bab1-9eba626cac50 "https://www.bzctrl.com/bzctrl-core-api/api/v1/docrepo/getDocument/16302450-0ea2-4dea-bab1-9eba626cac50")</div><div>  
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# A.TR Documents

<div id="bkmrk-a.tr-documents-may-o">**A.TR** documents may only be issued after the CSC department has verified that the goods (and the underlying lots) have **Union customs status**.  
Only trained and authorized personnel may issue documents according to the respective authorizations:

- **A.TR:** issued under the company’s **Approved Exporter Authorization**

</div><div id="bkmrk-a.tr-documents-are-i">A.TR documents are issued solely for movements of goods within the framework of the **EU-Turkey Customs Union**, for the purpose of proving **free-circulation status**, not origin.</div><div id="bkmrk-">  
</div><div id="bkmrk-csc-verifies-that%3A-a">CSC verifies that:

- All lots comprising the shipment are in **Union free-circulation status**.
- The goods are eligible for **A.TR certification** under the EU-Turkey Customs Union framework based on the **destination** being **Turkey**.

If inconsistencies appear, the request is **held** until corrected.

<div>As soon as it is confirmed that the goods are eligible for issuing an A.TR CSC will issue an A.TR together with the Export declaration in accordance with the procedure as prescribed by Dutch Customs, which can be found here:</div><div>  
</div><div style="margin-left: 20px;">[https://www.bzctrl.com/bzctrl-core-api/api/v1/docrepo/getDocument/361e2636-b6b7-4bf1-a715-76a381ba8767 ](https://www.bzctrl.com/bzctrl-core-api/api/v1/docrepo/getDocument/361e2636-b6b7-4bf1-a715-76a381ba8767 "https://www.bzctrl.com/bzctrl-core-api/api/v1/docrepo/getDocument/361e2636-b6b7-4bf1-a715-76a381ba8767")</div><div>  
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