# 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 - **Identify All Countries of Production/Processing**
- List all countries involved in the supply chain (raw materials, intermediate products, semi-finished goods).
****Step 4 - **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 - **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 - **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 - **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 - **Declare Origin in Customs Procedure**
- Include origin in **import declaration for free circulation**.
- Attach supporting documents as requested.
****Step 9 - **Maintain Records for Audit & Post-Clearance**
- Retain all documentation for the statutory period (usually **3–5 years**).
- Be prepared for customs inspection or administrative review.