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.