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.