The document discusses the impact of Brexit on preferential rules of origin for goods traded between the EU and other countries. It begins with an introduction to rules of origin and how they determine whether goods qualify for preferential tariff treatment under free trade agreements. It then provides examples of various free trade agreements and preferential arrangements the EU has with other countries. The main part of the document focuses on the specific rules of origin used to determine whether goods exported from one country to another qualify for preferential market access. It discusses criteria like wholly obtained goods, tariff classification changes, and other transformation requirements and considers how Brexit may affect the origin of UK goods.
This document discusses non-tariff measures (NTMs) such as sanitary and phytosanitary measures (SPS) and technical barriers to trade (TBT) that are important in international trade agreements between EFTA countries and Colombia. It outlines the relevant international agreements for SPS and TBT through the WTO and how EFTA countries have similar standards and regulations as the EU. Specific examples of SPS and TBT measures for bananas are also discussed.
The agreement will extensively liberalize trade in goods between the EU and Mercosur. It establishes rules of origin to facilitate trade and outlines customs and trade procedures to expedite the flow of goods. It includes provisions for addressing unfair trade practices and increases in imports. The agreement also enhances sanitary and phytosanitary cooperation while upholding food safety standards and establishes dialogues on issues like animal welfare and agricultural biotechnology.
The DCFTA Provisions and their Implementation: Some Observations Bertelsmann Stiftung
The presentation reviews several key DCFTA provisions and their implementation from the point of view what other countries could learn from this experience. Veronika Movchan is a Ukraine expert, an academic director and Head of the Center for Economic Studies at IER in Kiev. Her main research interests are for example trade policy and regional integration.
This document provides information about CE marking requirements for exporting to Europe. It discusses:
1) The CE marking system aims to provide a single set of safety and environmental standards for products sold in Europe.
2) Manufacturers must follow procedures like developing a declaration of conformity and technical file to affix the CE marking.
3) Numerous European directives cover different product categories and specify the requirements to access the European market.
This document summarizes Christine Wieck's presentation on facilitating safe agricultural trade based on experiences from EU integration. The presentation outlines how agricultural trade has increased over time but safety regulations create transaction costs. It discusses strategies countries use to cooperate on food safety standards, from coordination and equivalence to harmonization. The EU provides an example of deep integration where food law has gradually harmonized over 28 countries to establish a single market and common food safety system while balancing trade and health.
Republic of Moldova’s experience in negotiating the DCFTA with EUBertelsmann Stiftung
Experiences with Moldova-EU DCFTA negotiations: The presentation lists reasons for a DCFTA agreement, as well as numerous key elements, which should be used in negotiations of this type. Vadim Gumene is a former member of the Moldova-Ukraine DCFTA negotiation team and director at the program for trade policy & deep and comprehensive free trade agreement at Expert-Grup.
Further information:
Stakeholder Dialogue in Cooperation with the AHK Tunisia - Negotiating ALECA – Lessons Learned from the DCFTAs with Ukraine, Moldova and Georgia.
Organizer: Bertelsmann-Stiftung in Cooperation with the AHK Tunisia
Date: Wednesday, 27-28 June 2018.
This document discusses non-tariff measures (NTMs) such as sanitary and phytosanitary measures (SPS) and technical barriers to trade (TBT) that are important in international trade agreements between EFTA countries and Colombia. It outlines the relevant international agreements for SPS and TBT through the WTO and how EFTA countries have similar standards and regulations as the EU. Specific examples of SPS and TBT measures for bananas are also discussed.
The agreement will extensively liberalize trade in goods between the EU and Mercosur. It establishes rules of origin to facilitate trade and outlines customs and trade procedures to expedite the flow of goods. It includes provisions for addressing unfair trade practices and increases in imports. The agreement also enhances sanitary and phytosanitary cooperation while upholding food safety standards and establishes dialogues on issues like animal welfare and agricultural biotechnology.
The DCFTA Provisions and their Implementation: Some Observations Bertelsmann Stiftung
The presentation reviews several key DCFTA provisions and their implementation from the point of view what other countries could learn from this experience. Veronika Movchan is a Ukraine expert, an academic director and Head of the Center for Economic Studies at IER in Kiev. Her main research interests are for example trade policy and regional integration.
This document provides information about CE marking requirements for exporting to Europe. It discusses:
1) The CE marking system aims to provide a single set of safety and environmental standards for products sold in Europe.
2) Manufacturers must follow procedures like developing a declaration of conformity and technical file to affix the CE marking.
3) Numerous European directives cover different product categories and specify the requirements to access the European market.
This document summarizes Christine Wieck's presentation on facilitating safe agricultural trade based on experiences from EU integration. The presentation outlines how agricultural trade has increased over time but safety regulations create transaction costs. It discusses strategies countries use to cooperate on food safety standards, from coordination and equivalence to harmonization. The EU provides an example of deep integration where food law has gradually harmonized over 28 countries to establish a single market and common food safety system while balancing trade and health.
Republic of Moldova’s experience in negotiating the DCFTA with EUBertelsmann Stiftung
Experiences with Moldova-EU DCFTA negotiations: The presentation lists reasons for a DCFTA agreement, as well as numerous key elements, which should be used in negotiations of this type. Vadim Gumene is a former member of the Moldova-Ukraine DCFTA negotiation team and director at the program for trade policy & deep and comprehensive free trade agreement at Expert-Grup.
Further information:
Stakeholder Dialogue in Cooperation with the AHK Tunisia - Negotiating ALECA – Lessons Learned from the DCFTAs with Ukraine, Moldova and Georgia.
Organizer: Bertelsmann-Stiftung in Cooperation with the AHK Tunisia
Date: Wednesday, 27-28 June 2018.
Global Outsourcing: Avoiding Trouble under European Customs, Trade and Export...tasjhesselink
This document discusses several legal issues to consider for companies outsourcing globally to Europe, including customs classification, customs valuation, export controls, and product safety requirements. It notes that European Binding Tariff Information on customs classification may be revoked and offers no legal certainty. It also advises focusing on assists to obtain favorable rulings on customs valuation and being aware of complex EU and national export control legislation. Companies must consider all applicable EU safety requirements for items like toys and food to avoid massive product recalls.
This document discusses international trade and methods for entering foreign markets. It provides background on why countries trade, the benefits of trade according to the theory of comparative costs, and how trade can increase total production. However, countries also protect their economies for political reasons using trade controls like tariffs and quotas. The World Trade Organization aims to promote free trade but rich countries still wield significant influence. Businesses can enter foreign markets directly through exporting or using an overseas import agent, or indirectly through foreign direct investment or strategic alliances.
The document discusses two trade disputes that involved issues of non-discrimination and national treatment:
1) The "Banana War" dispute between the EU and several Latin American and US complainants regarding tariff rate quotas imposed on banana imports that favored African, Caribbean, and Pacific countries over others.
2) The "Korean Soju" case where the EC complained that Korean liquor tax and education tax laws favored domestic soju over imported spirits like whiskey and vodka, protecting the local industry in violation of national treatment. Both disputes centered on principles of equal treatment between domestic and foreign goods.
Overview & local businesses can access the EU market - Mr. Lincoln Price - Pr...Antigua Epa
This session will contextualize focus on the shift in the nature of trade relationship between CARIFORUM and the European Union with the signature of the EPA. In particular, it will address issues related to WTO compatibility, Reciprocity, Regional Integration, Most Favoured Nation Treatment, National Treatment, The New Emphasis on Services and Investment, Development Cooperation, and Trade Related Issues particularly Intellectual Property.
This session also seeks to discuss market access opportunities in services within the EU Market available to local businesses, paying particular attention to the services sector committed by Antigua and Barbuda, including but not limited to financial services, tourism, telecommunication services, marine services and transport, professional services, cultural services, health and wellness and construction services. This discussion should also include the required preparatory steps to be taken by local businesses to access markets under Mode 1 – Cross Border Supply and Mode 4 – Temporary Movement of Persons, as well as identify common non-tariff barriers that exist within the EU market.
The document discusses two trade disputes that involved issues of non-discrimination and national treatment under WTO agreements. The first was the "Banana War" between the EU and Latin American countries regarding tariffs placed on banana imports. The second was a dispute between the EU and South Korea over taxes placed on imported alcoholic beverages compared to domestic soju. In both cases, the complaining countries argued that the policies discriminated against their exports in violation of WTO non-discrimination principles.
The document discusses two trade disputes - the Banana War between the EC and Latin American countries, and the Korean Soju case between the EC and South Korea.
In the Banana War, the EC charged lower import duties on bananas from African, Caribbean, and Pacific countries than from Latin America. The US, Ecuador, Guatemala and Honduras complained this violated the MFN principle of non-discrimination between countries. The WTO appellate body found in favor of the complaining countries.
In the Korean Soju case, Korean tax laws favored the domestic spirit Soju over imported spirits like whiskey and vodka. The EC argued this violated the national treatment principle of non-discrimination within a country. The W
The document discusses several trade disputes that involved allegations of countries violating principles of non-discrimination and free trade under WTO agreements. The banana dispute involved the EU charging lower import duties on bananas from African nations compared to other countries. The Soju dispute involved Korea taxing imported spirits like whiskey at higher rates than the domestic Soju drink. The Canadian dairy dispute involved the US and New Zealand arguing that Canada's policy of allowing export processors to purchase milk at lower prices than domestic buyers constituted an illegal export subsidy.
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Presentation of Mr Jeremy Knops, DG Coleacp: the expertise and support COLEACP can provide for agrofood entrepreneurs.
This ppt is about import and its benefits, custom and its objective, payment method, incoterms, risk involved in import, port operation, bill of lading etc.
If the UK leaves the EU without a deal, it will become a "third country" outside of the EU. This will impact trade in goods, services, and the movement of people between the UK and EU. Key changes include the application of tariffs and customs procedures to trade, additional regulatory barriers for services, and uncertainty around the ability of EU nationals to work in the UK and transfer personal data between the UK and EU. Businesses must review how these changes would affect their export sales, supply chains, and employees to prepare for a no-deal Brexit.
WTO Dispute on European communities — export subsidies on sugarAndriya_16
A brief summary of one of the many WTO Disputes and the actions taken by the Dispute Settlement Body (DSB) with the European Union (EU)/ European Communities (EC).
The Agreement on Agriculture (AOA) is a World Trade Organization treaty that aims to establish fair market access, reduce domestic support of agriculture, and eliminate export subsidies. It consists of three pillars: market access through tariff reductions, domestic support through "Amber Box" subsidies, and export competition through export subsidy cuts. While the AOA facilitated some trade liberalization, it has been criticized for not going far enough and allowing developed countries to continue heavily subsidizing their agriculture. Implementation issues have also disadvantaged developing countries.
The document discusses rules of origin in foreign trade with the EU and CEFTA. It explains reasons for rules of origin such as international division of labor and trade preferences. It outlines principles for determining origin such as wholly obtained, sufficient processing, and change of tariff heading. It provides examples of origin rules for various products and criteria like minimum local content, production processes, and restrictions on non-originating materials. Businesses must understand these rules to benefit from customs preferences in international trade.
The document analyzes the potential trade and budget effects of Economic Partnership Agreements between the EU and ECOWAS countries using a partial equilibrium model. It finds that while overall trade effects may be moderate, specific products could be significantly affected. Several ECOWAS countries may see substantial declines in customs revenue. It concludes that EPAs could benefit local consumers and firms but also negatively impact domestic producers competing with EU imports. Comprehensive domestic reforms would be needed to facilitate adjustment.
Fiscalité spécifique : l’évaluation des dispositifs fiscaux imposés aux opérateurs télécoms des 6 pays de l’étude fait apparaître 4 grands enseignements pour le cas de la France :
La France a le niveau le plus élevé de taxes spécifiques au secteur des télécoms, avec 2,98% du chiffre d’affaires total des opérateurs en 2011 (x40 vs Grande-Bretagne)
En France et en Espagne, le secteur des télécoms est un fort contributeur au financement des industries culturelles (cinéma, TV,…) et des collectivités territoriales
Les taxes télécoms représentent 20% des investissements réalisés par les opérateurs télécoms français en 2011
Le taux de fiscalité spécifique et la détérioration des flux de trésorerie des opérateurs français débouchent sur un accroissement de la pression fiscale, critique pour la pérennité des capacités d’investissement des opérateurs et de contribution au financement de la culture
The document provides an analysis of taxation schemes for telecom operators and Over-The-Top (OTT) players in different countries. It finds that:
1) France has the highest taxes on telecom operators at 2.98% of revenue compared to 0.07% in the UK. These taxes account for 20% of operators' investments in France.
2) OTT players like Google and Apple use complex tax structures involving countries like Ireland, the Netherlands, Bermuda, and Luxembourg to minimize their tax payments. They pay much lower taxes than if their activities were taxed where value is generated.
3) Countries hosting OTT headquarters benefit from jobs and spending but lose significant potential tax revenue through the
This document summarizes key challenges and recommendations for the European wine and spirits industry in Vietnam. It discusses several issues that negatively impact the industry such as high import tariffs, restrictive distribution regulations, and an ineffective tax system that encourages illicit trade. Specific recommendations are provided to address each issue through the upcoming EU-Vietnam Free Trade Agreement negotiations. These include immediately eliminating import tariffs, reforming distribution licensing to allow nationwide operations, and transitioning to a consumption tax based on alcohol content rather than value. The overall aim is to develop a transparent and well-regulated market in Vietnam that supports industry growth while encouraging responsible drinking.
Glyn Moody TAFTA/TTIP talk at re:publica 14glynmoody
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The document discusses several topics related to globalization and the EU's role:
1) It provides examples of globalized products like a Wimbledon tennis ball and McDonald's to illustrate economic interconnectedness across borders.
2) It describes how the EU is one of the major trade blocs and economic hubs in the global triad, along with North America and Asia. The EU allows for free movement of goods, capital, and people within its borders.
3) It notes tensions that can arise from trade blocs like the EU, such as the banana and Airbus/Boeing trade disputes between the EU and US.
[Ftt] important uk's legal challenge against the ftt rejected by european c...ManfredNolte
The European Court of Justice rejected the UK's legal challenge against the Financial Transaction Tax (FTT). The ruling is a victory for supporters of the tax and a setback for UK Chancellor George Osborne, who had argued the tax would damage the UK financial sector. Eleven EU countries are still pursuing plans to implement the FTT through enhanced cooperation. Supporters say the tax could raise billions to help tackle poverty and public services, while opponents argue it will reduce the value of equity and debt holdings in the UK.
Journée sécurité au travail du 04/10/2019 - Interactions avec les entreprises...CCI du Luxembourg belge
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This document discusses several legal issues to consider for companies outsourcing globally to Europe, including customs classification, customs valuation, export controls, and product safety requirements. It notes that European Binding Tariff Information on customs classification may be revoked and offers no legal certainty. It also advises focusing on assists to obtain favorable rulings on customs valuation and being aware of complex EU and national export control legislation. Companies must consider all applicable EU safety requirements for items like toys and food to avoid massive product recalls.
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The document discusses two trade disputes that involved issues of non-discrimination and national treatment:
1) The "Banana War" dispute between the EU and several Latin American and US complainants regarding tariff rate quotas imposed on banana imports that favored African, Caribbean, and Pacific countries over others.
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This session also seeks to discuss market access opportunities in services within the EU Market available to local businesses, paying particular attention to the services sector committed by Antigua and Barbuda, including but not limited to financial services, tourism, telecommunication services, marine services and transport, professional services, cultural services, health and wellness and construction services. This discussion should also include the required preparatory steps to be taken by local businesses to access markets under Mode 1 – Cross Border Supply and Mode 4 – Temporary Movement of Persons, as well as identify common non-tariff barriers that exist within the EU market.
The document discusses two trade disputes that involved issues of non-discrimination and national treatment under WTO agreements. The first was the "Banana War" between the EU and Latin American countries regarding tariffs placed on banana imports. The second was a dispute between the EU and South Korea over taxes placed on imported alcoholic beverages compared to domestic soju. In both cases, the complaining countries argued that the policies discriminated against their exports in violation of WTO non-discrimination principles.
The document discusses two trade disputes - the Banana War between the EC and Latin American countries, and the Korean Soju case between the EC and South Korea.
In the Banana War, the EC charged lower import duties on bananas from African, Caribbean, and Pacific countries than from Latin America. The US, Ecuador, Guatemala and Honduras complained this violated the MFN principle of non-discrimination between countries. The WTO appellate body found in favor of the complaining countries.
In the Korean Soju case, Korean tax laws favored the domestic spirit Soju over imported spirits like whiskey and vodka. The EC argued this violated the national treatment principle of non-discrimination within a country. The W
The document discusses several trade disputes that involved allegations of countries violating principles of non-discrimination and free trade under WTO agreements. The banana dispute involved the EU charging lower import duties on bananas from African nations compared to other countries. The Soju dispute involved Korea taxing imported spirits like whiskey at higher rates than the domestic Soju drink. The Canadian dairy dispute involved the US and New Zealand arguing that Canada's policy of allowing export processors to purchase milk at lower prices than domestic buyers constituted an illegal export subsidy.
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En France et en Espagne, le secteur des télécoms est un fort contributeur au financement des industries culturelles (cinéma, TV,…) et des collectivités territoriales
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Storytelling is an incredibly valuable tool to share data and information. To get the most impact from stories there are a number of key ingredients. These are based on science and human nature. Using these elements in a story you can deliver information impactfully, ensure action and drive change.
Anny Serafina Love - Letter of Recommendation by Kellen Harkins, MS.AnnySerafinaLove
This letter, written by Kellen Harkins, Course Director at Full Sail University, commends Anny Love's exemplary performance in the Video Sharing Platforms class. It highlights her dedication, willingness to challenge herself, and exceptional skills in production, editing, and marketing across various video platforms like YouTube, TikTok, and Instagram.
[To download this presentation, visit:
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This presentation is a curated compilation of PowerPoint diagrams and templates designed to illustrate 20 different digital transformation frameworks and models. These frameworks are based on recent industry trends and best practices, ensuring that the content remains relevant and up-to-date.
Key highlights include Microsoft's Digital Transformation Framework, which focuses on driving innovation and efficiency, and McKinsey's Ten Guiding Principles, which provide strategic insights for successful digital transformation. Additionally, Forrester's framework emphasizes enhancing customer experiences and modernizing IT infrastructure, while IDC's MaturityScape helps assess and develop organizational digital maturity. MIT's framework explores cutting-edge strategies for achieving digital success.
These materials are perfect for enhancing your business or classroom presentations, offering visual aids to supplement your insights. Please note that while comprehensive, these slides are intended as supplementary resources and may not be complete for standalone instructional purposes.
Frameworks/Models included:
Microsoft’s Digital Transformation Framework
McKinsey’s Ten Guiding Principles of Digital Transformation
Forrester’s Digital Transformation Framework
IDC’s Digital Transformation MaturityScape
MIT’s Digital Transformation Framework
Gartner’s Digital Transformation Framework
Accenture’s Digital Strategy & Enterprise Frameworks
Deloitte’s Digital Industrial Transformation Framework
Capgemini’s Digital Transformation Framework
PwC’s Digital Transformation Framework
Cisco’s Digital Transformation Framework
Cognizant’s Digital Transformation Framework
DXC Technology’s Digital Transformation Framework
The BCG Strategy Palette
McKinsey’s Digital Transformation Framework
Digital Transformation Compass
Four Levels of Digital Maturity
Design Thinking Framework
Business Model Canvas
Customer Journey Map
[To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
This PowerPoint compilation offers a comprehensive overview of 20 leading innovation management frameworks and methodologies, selected for their broad applicability across various industries and organizational contexts. These frameworks are valuable resources for a wide range of users, including business professionals, educators, and consultants.
Each framework is presented with visually engaging diagrams and templates, ensuring the content is both informative and appealing. While this compilation is thorough, please note that the slides are intended as supplementary resources and may not be sufficient for standalone instructional purposes.
This compilation is ideal for anyone looking to enhance their understanding of innovation management and drive meaningful change within their organization. Whether you aim to improve product development processes, enhance customer experiences, or drive digital transformation, these frameworks offer valuable insights and tools to help you achieve your goals.
INCLUDED FRAMEWORKS/MODELS:
1. Stanford’s Design Thinking
2. IDEO’s Human-Centered Design
3. Strategyzer’s Business Model Innovation
4. Lean Startup Methodology
5. Agile Innovation Framework
6. Doblin’s Ten Types of Innovation
7. McKinsey’s Three Horizons of Growth
8. Customer Journey Map
9. Christensen’s Disruptive Innovation Theory
10. Blue Ocean Strategy
11. Strategyn’s Jobs-To-Be-Done (JTBD) Framework with Job Map
12. Design Sprint Framework
13. The Double Diamond
14. Lean Six Sigma DMAIC
15. TRIZ Problem-Solving Framework
16. Edward de Bono’s Six Thinking Hats
17. Stage-Gate Model
18. Toyota’s Six Steps of Kaizen
19. Microsoft’s Digital Transformation Framework
20. Design for Six Sigma (DFSS)
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https://www.oeconsulting.com.sg/training-presentations
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What follows is a collection of snippets from the podcast. To hear the full interview and more, check out the podcast on all podcast platforms and at www.dsmsports.net
Sustainable Logistics for Cost Reduction_ IPLTech Electric's Eco-Friendly Tra...
Le Brexit, quel impact pour votre business? 2/3 - Règles d'origine, Marc Wegnez
1. CHAMBRE DE COMMERCE ET D'INDUSTRIE DU LUXEMBOURG BELGE
Le Brexit, quel impact pour votre business ? – 10/01/2019
The preferential origin of the goods: impact of Brexit
Orateur: M. WEGNEZ, SPF Economie
6. http://economie.fgov.be
The rules of origin give the production conditions to
which a good has to respond in order to get the
nationality of a country.
7. http://economie.fgov.be
There are two different kinds of Origin:
1. NON-PREFERENTIAL ORIGIN
is used for all kinds of commercial policy measures, like, for
instance, anti-dumping duties and countervailing duties,
trade embargoes, safeguard and retaliation measures,
quantitative restrictions, but also for some tariff quotas, for
trade statistics, for public tenders, for origin marking,..
In addition, the EU's export refunds in the framework of the
Common Agricultural Policy are often based on non-
preferential origin.
A good has always an origin (for example: EU, name of a
specific MS, name of a third country).
2. PREFERENTIAL ORIGIN
Preferential origin is conferred on goods from particular
countries, which have fulfilled certain criteria allowing
preferential rates of duty to be claimed.
8. http://economie.fgov.be
What’s the use of it ?
PREFERENTIAL ORIGIN:
The international trade is influenced by the system of import duties.
When signing Free Trade Agreements (FTA), partner countries or
territories may grant to each others reductions on those duties
(tariff preferences).
Goods exported within the context of a FTA may benefit from those
preferences if they are originating in a signatory party of the
agreement.
Therefore, a good does not always have a preferential origin.
When it has one, this origin is EU or a partner country.
14. http://economie.fgov.be
If the value of the sending
= 100.000 Euros
SOYA (import in EU)
Savings = 7,7% third country duties
= 7700 Euros
KETCHUP (import in South Korea)
Savings = 8 % third country duties
= 8000 Euros
DUTIES
19. http://economie.fgov.be
EPA’s
EPAs - Economic Partnership Agreements
for ACP countries
CARIFORUM : Antigua and Barbuda, Bahamas,
Barbados, Belize, Dominica, Dominican Republic,
Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia,
St Vincent & Grenadines, Suriname, Trinidad and
Tobago
PACIFIC : Papua New Guinea, Fiji
ESA (East and South Africa ) : Seychelles, Zimbabwe,
Mauritius, Madagascar
SADC (Southern African Development Community):
South Africa, Botswana, Lesotho, Namibia, Swaziland,
Mozambique
CENTRAL AFRICA : Cameroon
EU
(28)
20. http://economie.fgov.be
Generalized System of Preferences (GSP)
75 countries
Caribbean : Aruba, Bermuda, British Virgin Islands,
Netherland Antilles, Anguilla, Cayman islands, Turks
& Caicos islands, Montserrat
Pacific: New Caledonia, Polynesie française, Wallis
& Futuna, Pitcairn
North Atlantic : St Pierre & Miquelon, Greenland
South Atlantic : Falklands islands, South Georgian
and South Sandwich Islands St Helena, Ascension
and Tristan da Cunha
Kosovo (Western Balkan)
Autonomous preferential arrangements
OVERSEAS COUNTRIES & TERRITORIES
(OCT)
EU
(28)
Unilateral
21. FTA bilateral
(Agricultural Products + Coal & Steel)
contains the PEM protocol
Customs Union
(Industrial Products & Processed
Agricultural Products)
No customs duties
Remark : Not related to origin, but it makes possible to use the
paneuromed cumulation (contains a provision that allows
to establish a link with the PEM protocol)
http://economie.fgov.be
EU
(28)
Turkey
TURKEY
22. INDUSTRIAL PRODUCTS & PROCESSED AGRICULTURAL
PRODUCTS
Turkey EU
(28)
Customs Union
Goods in free circulation
= 1. wholly obtained
or
2. entirely or partially manufactured from components originating in third countries
and on which the duties have been paid
or
3. goods originating in third countries and on which the duties have been paid
23. EU
CUSTOMS UNION
Example 1 wholly obtained
FREE
CIRCULATIONA.T.R.
All components used are
originating in Turkey
BELGIUM
TURKEY
Turkish cakes
24. EU
FREE CIRCULATION = Duties
have been paid for the non-
originating sugar at the
entrance
A.T.R.
CUSTOMSUNION
MALAWI
Cane Sugar
Chap. 17
Hop (Houblon)
USA
Fruit beer
Example 2 entirely or partially manufactured from non-originating
components
PREFERENCES GSP
Tarif: 0% Everything but arms
BELGIUM
Water, Malt,
Yeast (Levure)
Fruit Extracts
TURKEY
25. No working or processing, no ‘EU’ origin
A.T.R.
CUSTOMSUNION
Noddles
Example 3 Goods originating in a third counrty
JAPAN
Noddles
FREE CIRCULATION = Duties
have been paid at the
entrance
BELGIUM
EU
TURKEY
26. PEM CUMULATION ZONE
PAN-EURO-MEDITERRANEAN AGREEMENT
EU
(28)
Norway
Iceland
Liechtenstein
Switzerland
Turkey
Faroe Islands
MAGHREB
Algeria
Tunisia
Morocco
MASHRIQ
Egypt
Syria
Lebanon
Jordan
Israel
The West Bank
Gaza Strip /
Palestine
Western Balkans (6)
EEA
EFTA
OLDPAN-EUROPEANCOUNTRIES
GeorgiaRep of Moldova Ukraine
http://economie.fgov.be
27. Preferential rules of origin in the EU in 2018
Mediterranean
countries
Other countries
& territories
Autonomous
preferential
arrangements
+UE=European
EconomicArea(EEA)
Andorra
Chile
EPAs for ACP
countries
Mexico
South Africa
GSP-75 countries
OCT-
20 Overseas countries
and territories
Western Balkans:
Kosovo* until 31/12/2020
Turkey
Pan-euro-mediterranean
cumulation zone
BIH
Serbia
South Korea
* This designation is without prejudice to positions on status, and is in line with UNSC 1244 and the ICJ Opinion on the Kosovo declaration
of independence.
** Ukraine remains in the GSP until 31/12/2018. Ukraine has concluded a FTA only with the EU. The PEM cumul is therefore not yet
possible.
Peru and Colombia
Central America
AL
Montenegro
Former Yugoslav
Republic of
Macedonia
Western Balkans
Iceland
Norway
Switzerland
Pan-european
countries
Faroe Islands
Liechtenstein
EuropeanFreeTradeAssociation
(EFTA)
Pan-european
cumulation
Moldova
Georgia
Ukraine
Algeria
Lebanon
Jordan
Israel
WBGS
Tunisia
Morocco
Egypt
Syria
Ceuta & Mellila
EU (28)
Kosovo*
Canada
29. See the Annex which gives the specific
rule of origin for each product
IDENTIFICATION OF LEGAL BASIS (origin protocol, annex, arrangement,..)
In the specific articles : definitions
1.Wholly obtained 2.Sufficiently working
or processing
4.Cumulation3.Insufficient working
or processing
1. CHANGE OF TARIFF HEADING (CTH)
2. TRANSFORMATION CRITERION
3. VALUE CRITERION
4. CTH + VALUE CRITERION
ORIGIN DETERMINATION : RULES
31. http://economie.fgov.be
•The origin protocols may differ from one agreement to another.
Consequence :
Goods may have a preferential origin within the framework of a
specific agreement while having no preferential origin in the
framework of another agreement.
•The following elements have to be taken into account :
- origin cumulation
- tolerance rule
- prohibition of drawback
- territorial requirements and non-manipulation
Remarks
32. http://economie.fgov.be
EASY CASES :
Only one country is concerned in the production of the good
(for the components as well as the transformations/workings)
= wholly obtained product
LESS EASY CASES :
Non-originating components or raw materials are used during the
production of the good.
OR
Another country performs some transformation(s) or working(s) on
the good.
33. http://economie.fgov.be
1. WHOLLY OBTAINED PRODUCTS
- Goods naturally occurring
- Live animals born and raised in a given
country
- Plants harvested in a given country
- Minerals extracted or taken in a single country
- Etc.
List contained in the “rules of origin”-part of
an agreement
34. 1. WHOLLY OBTAINED PRODUCTS (EXAMPLE 1)
Comprehensive Economic and Trade Agreement
(CETA) between EU & Canada
Article 4 - Wholly obtained products
1. The following products shall be considered as wholly
obtained in a Party :
(c) live animals born and raised there;
Hampshire in southern England (EU)
Preferential origin EU when exported to Canada ? Yes
Gerpinnes, Belgium (EU)
New Forest Poney
BEFORE THE BREXIT
FREE CIRCULATION
No customs duties
35. 1. WHOLLY OBTAINED PRODUCTS (EXAMPLE 1)
Comprehensive Economic and Trade Agreement
(CETA) between EU & Canada
Article 4 - Wholly obtained products
1. The following products shall be considered as wholly
obtained in a Party :
(c) live animals born and raised there;
UK (= third country)
Preferential origin EU when exported to Canada ? No
Belgium (EU)
AFTER THE BREXIT
? No-deal: duties
? FTA: duties will be reduced
? Customs union : no duties
36. 1. WHOLLY OBTAINED PRODUCTS (EXAMPLE 2)
Wheat flour
HS: 1101
ITALY
Tomato sauce
HS: 2103
ITALY
Preferential
treatment
when exported to
Switzerland ?
Lasagne produced in BELGIUM
HS : 1902
Meat= more that 20% of weight
Milk
Chap. 04
BELGIUM
Olive oil
HS: 1509
BELGIUM
Mushrooms
(agaricus)
HS: 0709.51
FRANCE
Onions
HS: 0703
SPAIN
Eggs
HS: 0407
BELGIUM
Beef
HS: 0201
UK
BEFORE THE BREXIT
37. 1. WHOLLY OBTAINED PRODUCTS (EXAMPLE 2)
(PEM Protocol)
1902 Pasta, whether or not cooked or stuffed (with meat or other substances)
or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether or not prepared:
– Containing more than 20 % by weight of meat, meat offal, fish, crustaceans
or molluscs
Rule of origin
Manufacture in which:
— all the cereals and their derivatives (except durum wheat and its
derivatives) used are wholly obtained, and
— all the materials of Chapters 2 and 3 used are wholly obtained
38. Wheat flour
HS: 1101
ITALY OK
Tomato sauce
HS: 2103
ITALY
Lasagne produced in BELGIUM
HS : 1902
Milk
Chap. 04
BELGIUM
Olive oil
HS: 1509
BELGIUM
Mushrooms
(agaricus)
HS: 0709.51
FRANCE
Onions
HS: 0703
SPAIN
Eggs
HS: 0407
BELGIUM
Beef
HS: 0201
UK OK
BEFORE THE BREXIT
The conditions set by the rule are respected
=> Preferential origin EU when exported to Switzerland !
1. WHOLLY OBTAINED PRODUCTS (EXAMPLE 2)
39. Wheat flour
HS: 1101
ITALY OK
Tomato sauce
HS: 2103
ITALY
Preferential
treatment
when exported to
Switzerland ? NO
Lasagne produced in BELGIUM
HS : 1902
Milk
Chap. 04
BELGIUM
Olive oil
HS: 1509
BELGIUM
Mushrooms
(agaricus)
HS: 0709.51
FRANCE
Onions
HS: 0703
SPAIN
Eggs
HS: 0407
BELGIUM
Beef
HS: 0201
UK
AFTER THE BREXIT
The beef is non-originating because
UK has become a third country !
(=> import duties to pay)
1. WHOLLY OBTAINED PRODUCTS (EXAMPLE 2)
40. http://economie.fgov.be
2. SUFFICIENTLY WORKING OR PROCESSING
2.1 A criterion of a change in tariff classification
A good is considered substantially transformed when the
good is classified in a heading or subheading (depending
on the exact rule) different from all non-originating materials
used
chapter level (2-digit)
heading level (4-digit) – most commonly applied
sub-heading level (6-digit)
item level (8 or 10-digit)
41. Door locks of heading 83.01
(PEM protocol)
As the list of products does not contain products of heading 83.01 the list
rule for « ex Chapter 83 - Miscellaneous articles of base metal; except for :
.. » covers the origin requirements for heading 83.01
The rule is :
“ Manufacture from materials of any heading,
except that of the product “
2.1 CHANGE OF TARIFF HEADING CRITERION (EXAMPLE1)
43. The door locks are sold at an ex-works price of € 20.-
The final product is not originating because of the non-
originating lock mechanism that occupies the same
heading (83.01)
but
Art 5 - Sufficiently worked or processed products :
2. Notwithstanding paragraph 1, non-originating
materials which, according to the conditions set out
in the list in Annex II, should not be used in the
manufacture of a product may nevertheless be
used, provided that :
(a) their total value does not exceed 10 % of the ex-works price of the product;
(b) any of the percentages given in the list for the maximum value of non-
originating materials are not exceeded by virtue of this paragraph.
2.1 CHANGE OF TARIFF HEADING CRITERION (EXAMPLE1)
44. Rivets (HS 73.18)
€ 0.10
Steel bar (HS 72.15)
€ 0.30
Lock mechanism (HS 83.01)
Art 5. Sufficient working : Tolerance Max 10% Ex Works
€ 1.50 is only 7,5% of the ex-works price of the lock (€ 20.-)
2.1 CHANGE OF TARIFF HEADING CRITERION (EXAMPLE1)
Steel plate (HS 72.19)
€ 0.20
Screws (HS 73.18)
€ 0.11
Varnish (HS 32.08)
€ 0.02
Nuts (HS 73.18)
€ 0.13
Preferential
origin
45. Rivets (HS 73.18)
€ 0.10
Nuts (HS 73.18)
€ 0.13
Steel bar (HS 72.15)
€ 0.30
Lock mechanism – origin UK (HS 83.01)
€ 8 (UK = third country)
2.1 CHANGE OF TARIFF HEADING CRITERION (EXAMPLE1)
Steel plate (HS 72.19)
€ 0.20
Screws (HS 73.18)
€ 0.11
Varnish (HS 32.08)
€ 0.02
AFTER THE BREXIT
Remark : 2,7% duties to pay when imported in the EU
46. Rivets (HS 73.18)
€ 0.10
Steel bar (HS 72.15)
€ 0.30
Lock mechanism – origin UK (HS 83.01)
Art 5. Sufficient working : Tolerance Max 10% Ex Works
€ 8 >30% of the ex-works price of the lock (€ 26,50.-)
2.1 CHANGE OF TARIFF HEADING CRITERION (EXAMPLE1)
Steel plate (HS 72.19)
€ 0.20
Screws (HS 73.18)
€ 0.11
Varnish (HS 32.08)
€ 0.02
Nuts (HS 73.18)
€ 0.13
preferential
origin? NO !
47. Trituration - Extraction
Harvest
UK
USA
HS: 1507.10.90
Crude soya-bean oil, whether
or not degummed (excl. for
technical or industrial uses)
HS: 12019000
Soya beans, whether or not
broken (excl. seed for sowing)
HS: 1507
Soya-bean oil and its fractions,
whether or not refined (excl.
for technical or industrial uses,
chemically modified, and crude)
Refining
BE
EU
EXAMPLE 2 CASE : SOYA OIL
EU preferential origin?
BEFORE THE BREXIT
ISRAEL
48. EXAMPLE 2 CASE : SOYA OIL
(PEM Protocol)
1507 to 1515 Vegetable oils and their fractions:
- Soya, ground nut, palm, copra, palm kernel, babassu, tung and
oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil
and oils for technical or industrial uses other than the
manufacture of foodstuffs for human consumption
- Solid fractions, except for that of jojoba oil
- Other
Rule of origin :
“Manufacture from materials of any heading, except that of the
product”
49. UK (EU)
HS: 1507.10.90
Crude soya-bean oil, whether
or not degummed (excl. for
technical or industrial uses)
HS: 2304
Oilcake (tourteau) and other solid
residues, whether or not ground
or in the form of pellets, resulting
from the extraction of soya-bean
oil
HS: 12019000
Soya beans, whether or not
broken (excl. seed for sowing)
Conclusion for soya oil :
- non-originating soya beans may be used;
- non-originating crude soyal oil may not be
used because the remaining operation
(refining) causes no CTH;
- the operation of trituration/extraction has
to be done in the EU !
=>Preferential origin when exported to a
PEM country.
HS: 1507
Soya-bean oil and its fractions,
whether or not refined (excl.
for technical or industrial uses,
chemically modified, and crude)
Refining
Trituration - Extraction
USA
(PEM Protocol)
Ex Chap23: Residues and waste from the
food industries; prepared animal fodder;
Rule of origin :
“Manufacture from materials of any
heading, except that of the product”
Conclusion for the oilcake :
=>Preferential origin when exported
to a PEM country.
EXAMPLE 2 CASE : SOYA OIL
50. Trituration - Extraction
Harvest
UK = third country
USA
HS: 1507.10.90
Crude soya-bean oil, whether
or not degummed (excl. for
technical or industrial uses)
HS: 12019000
Soya beans, whether or not
broken (excl. seed for sowing)
HS: 1507
Soya-bean oil and its fractions,
whether or not refined (excl.
for technical or industrial uses,
chemically modified, and crude)
Refining
BE
EU
EXAMPLE 2 CASE : SOYA OIL
EU preferential origin?
No because refining is
insufficient !
AFTER THE BREXIT
ISRAEL
51. EU
2. SUFFICIENTLY WORKING OR PROCESSING
2.2 TRANSFORMATION CRITERION
not used for (processed) agricultural products
EU
Cotton fabrics
TURKEY
BELGIUM
Weaving
ORIGIN ?
Spinning
UK
UZBEKISTAN
Cotton fibres
BEFORE THE BREXIT
Cotton yarns
52. 52.08 to 52.12 (notably) manufacture from
natural fibres
The fabrics are manufactured from cotton fibres
Cotton fibres = natural fibres
->The transformation criterion (=double transformation rule) is satisfied
CONCLUSION : the fabrics are originating in the EU
COTTON FABRICS WHOLLY OBTAINED ? NO
SUFFICIENT TRANSFORMATION OR WORKING ?
Criterion for the product (in the pan-euro-med protocol):
Remark:
->Industrial products (Customs Union)
->Useful to know their origin if re-exported later
53. EU
2.2 TRANSFORMATION CRITERION
not used for (processed) agricultural products
EU
Cotton fabrics
TURKEY
BELGIUM
Weaving
ORIGIN ?
Spinning
UK
UZBEKISTAN
Cotton fibres
AFTER THE BREXIT
Cotton yarns
54. 52.08 to 52.12 (notably) manufacture from
natural fibres
The fabrics are manufactured from cotton yarns.
->The transformation criterion is not satisfied
(we have only a single transformation)
CONCLUSION : the fabrics are not originating in the EU
=>It is impossible to re-export the fabrics from Turkey to a PEM partner
with a preferential treatment !
COTTON FABRICS WHOLLY OBTAINED ? NO
SUFFICIENT TRANSFORMATION OR WORKING ?
Criterion for the product (in the pan-euro-med protocol):
Remark:
->Industrial products (Customs Union)
->Useful to know their origin if re-exported later
55. 2.3 VALUE CRITERION
PREFERENTIAL ORIGIN: UE
Rule for 0403 (protocol FTA UE-MEXICO) :
- all the materials of Chapter 4 used must be wholly
obtained,
- any fruit juice (expect those of pineapple, lime or
grapefruit) of heading No 2009 used must already be
originating,
- the value of any materials of Chapter 17 used does not
exceed 30 % of the ex-works price of the product
UK
Milk
Chap. 4
SPAIN
Pineapple
HS: 0804.30
BELGIUM
Sugar,
powder milk,
powder vanilla
EU
BEFORE THE BREXIT
SWITZERLAND
Milk Chap. 4
Cane sugar
Chap.17 Value ≤ 30%
BRAZIL
MEXICO
Yoghurt
HS : 04031012000
56. http://economie.fgov.be
(protocol FTA UE-MEXICO)
Art 5 :Sufficiently worked or processed products
3. Notwithstanding paragraph 1, non-originating materials which,
according to the conditions set out in the list, should not be used
in the manufacture of a product may nevertheless be used,
provided that:
(a) their total value does not exceed 10 % of the ex-works price
of the product;
(b) any of the percentages given in the list for the maximum
value of non-originating materials are not exceeded through the
application of this paragraph.
57. 2.3 VALUE CRITERION
PREFERENTIAL ORIGIN: UE
Rule for 0403 (protocol FTA UE-MEXICO) :
- all the materials of Chapter 4 used must be wholly
obtained,
- any fruit juice (expect those of pineapple, lime or
grapefruit) of heading No 2009 used must already be
originating,
- the value of any materials of Chapter 17 used does not
exceed 30 % of the ex-works price of the product
UK
Milk
Chap. 4
SPAIN
Pineapple
HS: 0804.30
BELGIUM
Sugar,
powder milk,
powder vanilla
EU
BEFORE THE BREXIT
SWITZERLAND
Cane sugar
Chap.17 Value ≤ 30%
BRAZIL
MEXICO
Yoghurt
HS : 04031012000
Art 5. Sufficient working:
Tolerance Max 10%
Ex Works Price yoghurt
Milk Chap. 4
58. 2.3 VALUE CRITERION
Rule for 0403 (protocol FTA UE-MEXICO) :
- all the materials of Chapter 4 used must be wholly
obtained,
- any fruit juice (expect those of pineapple, lime or
grapefruit) of heading No 2009 used must already be
originating,
- the value of any materials of Chapter 17 used does not
exceed 30 % of the ex-works price of the product
UK
SPAIN
Pineapple
HS: 0804.30
BELGIUM
Sugar,
powder milk,
powder vanilla
EU
AFTER THE BREXIT
SWITZERLAND
Cane sugar
Chap.17 Value ≤ 30%
BRAZIL
MEXICOYoghurt
HS : 04031012000
Art 5. Sufficient working: Tolerance Max
10% Ex Works Price yoghurt
Milk Chap. 4Milk Chap. 4
PREFERENTIAL ORIGIN: UE
59. http://economie.fgov.be
3. INSUFFICIENT WORKING OR PROCESSING
(PEM Regional Convention, Appendix 1, article 6)
Some operations shall be considered as insufficient working or
processing to confer the status of originating products, whether or
not the requirements (list rule) are satisfied.
A few examples:
-preserving operations to ensure that the products remain in good
condition during transport and storage,
-breaking-up and assembly of packages,
-washing, cleaning; removal of dust, oxide, oil, paint or other
coverings;
-sharpening, simple grinding or simple cutting;
-sifting, screening, sorting, classifying, grading, matching;
- ….
60. http://economie.fgov.be
4. CUMULATION OF ORIGIN
Legal basis:
See the origin protocol of the different FTAs
Aim?
To increase trade exchanges between partners
How?
Facilitates exchanges of materials
The benefit?
It is easier to obtain the preferential origin.
In the cumulation context, the sufficient working is not needed
in order to obtain the preferential origin.
operation > minimal working or processing
You need to do something more elaborated than the
insufficient working or processing
61. http://economie.fgov.be
REMARK :
The acquisition of a preferential origin through the
application of cumulation rules is always linked and
limited to some FTA(s) and its/their contracting parties.
62. EXAMPLE: BILATERAL CUMULATION
UK
EU
BEFORE THE BREXIT
Originating
synthetic yarns
Originating
synthetic fabrics
1
2
cumul with EU
(UK) materials
TUNISIAProof of origin
Proof of origin
BELGIUM
63. UK
Is not covered anymore
by the EU-Tunisia FTA
Is not a PEM partner
anymore !
AFTER THE BREXIT
Synthetic yarns
Synthetic fabrics
1
2
cumul with EU
(UK) materials
TUNISIA
If no FTA, no preferential
treatment
No preferential treatment
EXAMPLE: BILATERAL CUMULATION
65. CASE 1 : WORKING IN COUNTRY C > MINIMAL
ORIGIN : COUNTRY C
CASE 2 : WORKING = SIMPLY MINIMAL
COUNTRY OF ORIGIN = C
only if the added value in country C > value of the materials
(originating in countries A and B) used.
COUNTRY OF ORIGIN = A OR B :
the country which accounts for the highest share of the customs
value of the materials used …
IF IT IS NOT THE CASE:
A
B
C
Working
66. TUNISIA
EU
ALGERIA
ITALY MOROCCO
DIAGONAL CUMULATION (CONTEXT PEM)
Olive oil
Originating
Crude olive oil
Chap.15
Originating
Crude olive oil
Chap.15
Refining = more than
minimal operations
listed in art. 6
A B
C
PREFERENTIAL ORIGIN: TUNISIA
CASE 1 : WORKING IN COUNTRY C > MINIMAL
Proof of origin
Proof of origin
67. EU
ALGERIA
BELGIUM TUNISIA
DIAGONAL CUMULATION (CONTEXT PEM)
Olive oil
Originating
Aromatic
herbs
Originating
olive oil
A B
C
PREFERENTIAL ORIGIN ?
CASE 2 : WORKING = SIMPLY MINIMAL
PEM Protocol
Art.6 Insufficient working or processing
(k) simple placing in bottles
simple bottling =
minimal operation
MOROCCO
EUR.MED
EUR.MED
Remark:
PEM cumulation
=>proof of origin : EUR.MED
68. EU
ALGERIA
BELGIUM TUNISIA
DIAGONAL CUMULATION (CONTEXT PEM)
Originating
aromatic herbs
1,75 euro / 30gr
=> 30gr / l
Originating
olive oil
4,13 euros / l
A B
C
PREFERENTIAL ORIGIN TUNISIA
where the highest Value Added
CASE 2 : WORKING = SIMPLY MINIMAL
MOROCCO
Bottling + stickers
+ leaflet
Value added = 3,11 euros
Olive oil (bottle 1 litre)
8,99 euros ex works price
69. EUR-MED
DIAGONAL CUMULATION – EXAMPLE 2
UK
BELGIUM
EU
BEFORE THE BREXIT
Originating
synthetic yarns
Synthetic fabrics
1
2
blouses
3
cumul with EU
(UK) materials
Synthetic fabrics
4
TUNISIA
cumul with
Tunisian
materials
JORDAN
EUR-MED
Supplier declaration
Preferential treatment
70. DIAGONAL CUMULATION : EXAMPLE 2
UK
BELGIUM
EU
AFTER THE BREXIT
Non originating
synthetic yarns
Synthetic fabrics
1
2
blouses
3
cumul with EU
(UK) materials
4
TUNISIA
JORDAN
No preferential treatment
Only one transformation while
a « double transformation rule ».
=> No preferential treatment
Duties to pay
Non originating synthetic fabrics
Duties to pay
Weaving
71. FULL CUMULATION
UK
BELGIUM
EU
AFTER THE BREXIT
1
blouses 3
TUNISIA
MOROCCO
Duties to pay
preferential treatment
Non originating synthetic yarns
Weaving
Synthetic fabrics
2
Making garment
72. final
product
Remark: 2 industrial sites of the same company
- one in Iceland & one in Norway
first ‘complex’
mix of paint
SH 3209
FULL CUMULATION
INDIA CHINA CANADA
Pigments
HS: 3212
Solvents
HS: 3817
Paint
HS: 3209
ICELAND NORWAY
BELGIUM
EU
PREFERENTIAL
ORIGIN ?
73. final
Product
Invoice total
€310
first ‘complex’
mix of paint
SH 3209
Costs €180
FULL CUMULATION
INDIA CHINA CANADA
Pigments
HS: 3212
€50
Solvents
HS: 3817
€20
Paint
HS: 3209
€50
ICELAND NORWAY BELGIUM
EU
Supplier
declaration
PREFERENTIAL
ORIGIN EEA
European Economic Area (EEA)
Origin rule in the EEA :
EUR1
Full cumulation : all non-originating materials
represent less than 40% of the EX-W price
74. This speaker is
the origin of my headache !
…deep sighs…
(the audience)
I should think about
his presentation …
… so that my profit
marge is likely to grow !
Le penseur
(Rodin)
Thank you for your attention !!!
75. Le penseur
(Rodin)
Contacts :
Federal Public Service Economy
DE PRINS Jens
Jens.deprins@economie.fgov.be
WEGNEZ Marc
marc.wegnez@economie.fgov.be
Federal Public Service Finances (Customs)
DEPREZ Ivo
ivo.deprez@minfin.fed.be
VAN KERKHOVEN Sam
sam1.vankerkhoven@minfin.fed.be