The rules can be expressed in two ways, namely in the form of a maximum amount for non-originating inputs or a minimum requirement for local content. Where only one country is involved in the manufacture of a product, Article 60(1) of the UCC shall apply. That article provides that `goods wholly manufactured or produced in a single country or territory shall be deemed to be goods originating in that country or territory`. Article 31 of the CDU-DA clarifies the concept of “wholly manufactured goods”. It contains an exhaustive list of goods considered to be wholly obtained in a single country or territory. For countries with which the United States has free trade agreements, the free trade agreement will define the origin of the agreement. Free trade agreements also use the concept of “substantial transformation” to determine the “country of origin”, although they may represent the concept in different ways, e.B changes in tariff classification, value added, certain processing operations or combinations of these criteria. The non-preferential origin of the goods is a mandatory element of the declaration for release for free circulation. The declarant is responsible for the correct determination of origin and should be in possession of information on the processing carried out in the last country of manufacture of the goods declared for release for free circulation in the EU.

Where two or more countries participate in the production of the product, Article 60(2) of the UCC shall apply. That article provides that `goods the manufacture of which concerns more than one country or territory shall be deemed to originate in the country or territory in which they underwent their last substantial and economically justified working or transformation in an undertaking equipped for that purpose, which led to the manufacture of a new product or constitutes an important stage in manufacture`. The Harmonization Work Programme (SGP) is more complex than originally provided for in the Agreement, which originally provided that work was to be completed within three years of its start in July 1995. This work programme is still ongoing. In that regard, the definitions and rules of the `introductory notes to the list table` are also not binding. Instructions for these products are added to the List Rules table in an unmarked manner. b) Last substantial transformation – in the case where more than one country has been involved in the production of the product, the country where the last substantial conversion took place determines the origin of the product. Significant transformations can be defined in different ways, as is the case with preferential origin.

For products not listed in Annex 22-01 of the CDU-DA, origin is determined on a case-by-case basis by assessing each process or operation in the light of the concept of last working or substantial transformation within the meaning of Article 60(2) of the UCC. There are no legally binding regulations for these products. In order to improve the harmonised interpretation of the basic principle of “last substantial conversion” for products not listed in Annex 22-01 of the CDU-DA, specific and non-legally binding guidelines for these products have been developed. Non-preferential origin does not entail a reduction in duties, but is used for a number of other purposes such as quotas, anti-dumping duties and countervailing duties. It is also used for trade statistics and for labelling. In addition to product-specific rules, each agreement also contains general provisions on the management of rules of origin and the imposition of preferential tariffs. These rules concern additional flexibilities such as cumulation or de minimis regimes, as well as administrative provisions on preferential proof of origin. The provisions of the Annex should be read in conjunction with the introductory remarks describing how to apply the provisions of Annex 22-01 UCC-DA (see also the Guidelines on Non-Preferential Rules of Origin, which contain some details on the use of Annex 22-01 UCC-DA). The list rules for products covered by specific provisions of Annex 22-01 are highlighted in the table “Rules of the list”. Browse documents Rules of origin online Documents use the G/RO/* code (where * takes additional values) These links open a new window: Let a moment appear for the results. There are two types of origins: preferential (which are at the center of this instrument) and non-preferential. .