Rules of origin for products not wholly obtained in the country of origin

UCC legislation contains some rules of origin for those products that are not wholly obtained in the country of origin. This update includes links to the legislation.These rules relate to list of substantial processing or working operations conferring non-preferential and a the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status in relation to preferential measures adopted unilaterally by the Union for certain countries or territories. The latter was not published in the outgoing customs code although it was referred to as being in Annex 15, so it is safe to say that the UCC does include more than rules of origin. The various rules of origin governing all the bilateral preference agreements the Union has signed with certain Third countries, all of which were published in the Official Journals and are available online, are not included in the UCC.As far as establishing origin (either non-preferential or preferential) is concerned, when importing into the EU  the rules referred to above and surrounding the arrangement under which import is to be carried out, (UCC or otherwise) that must be taken into consideration NOT rules that may be in force in a Third country that it may use for trade with other (non-EU) partners.The articles on non-preferential origin run from Article 60-61 to R.952/13 (UCC) with further detail contained in Articles 31 - 36 and Annex 22-01 to Commission Delegated Regulation 2015/2446 (UCCDR).Articles 57-59 and Annex 22-14 to Commission Implementing Regulation 2015/2447 (UCCIR) refer to the proof of non-pref origin.In short goods wholly obtained in a single country or territory shall be regarded as having their origin in that country or territory (Article 60(1) (UCC)). 'Wholly' obtained' is defined in Article 31 (UCCDR).Goods, the production of which involves more than one country or territory shall be deemed to originate in the country where they underwent their last, substantial, economically-justified processing or working, in  an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture (Art 60(2) (UCC)).  Arts 32-33 provide further specific detail here with the list rules for various products contained in Annex 22-14.It is these rules that need to be complied with when determining the non-pref origin of goods for the purposes of trade with EU.  Not rules that may be in place in Third countries for other purposes.  The following links may also be helpful. Please note that the legal references have yet to be updated so you may have to correlate between the CCC and the UCC.  Furthermore it is likely that links to EU legislation will take you to the original version, i.e.

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(16) 31 End Use relief –Use of T5 Union Customs Code

The Union Customs Code came into force 1 May 2016.Whilst there is no provision to use the T5 for moving End Use goods under the Union Customs Code last minute advice has been provided to permit their use after 1st May 2016. (more…)

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(16) 30 Import or export declaration codes

The introduction of the Union Customs Code has required changes to be made to the Additional Information (AI) statement codes in Volume 3 of the Tariff Appendix C9 for declaring the guarantee details on import and export customs declarations. (more…)

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(16) 29 New Bill of Discharge Forms

Four new Bill of Discharge forms will shortly be available on www.gov.uk. (more…)

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(16) 28 CIE Public Consultation Update – Manual CIE

The Union Customs Code, which enters into force on 1 May 2016, requires customs declarations to be made in a digital format however the manual (paper) customs declaration service known as CIE (Customs Input Entry) can continue until further notice. (more…)

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(16) 27 Onward Supply Relief

CIP 27 updates and supplements the advice contained in CIP 09 (2016) concerning changes to declarations from customs warehousing to onward supply relief. (more…)

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(16) 26 Movement of Goods under UCC

The rules for moving goods and transferring the rights and obligations (TORO) have changed. CIP 26 provides guidance on specific scenarios. (more…)

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(16) 25 – Changes to Temporary Storage 90 day time limit conditions

CIP 25 is an update to CIP 05 (2016). The 90-day TS period starts when the goods are declared at the frontier but ends when goods are put into a customs procedure such as the external transit procedure (NCTS). The 90 days restarts from day 1 when/if the goods go back into TS. (more…)

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(16) 24 Customs Comprehensive Guarantee (CCG)

The new legislation, article 95, introduces the facility of a comprehensive guarantee to cover either actual debts, potential debts or both.  (more…)

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(16) 23 Low Value Bulking of Imports under UCC

The ‘incomplete declaration’ facility has been removed in the new Union Customs Code (UCC) legislation, Regulation 952/2013. Under the UCC, incomplete declarations will not be accepted as a declaration method after 30 April 2016. (more…)

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