• What is a declaration of origin?
The origin of goods is of fundamental importance both in foreign trade law and in the customs treatment of goods. Depending on the nation, the question must be clarified as to whether a product is subject to import restrictions and whether import duties are levied and, if so, in what amount. As different legal consequences are associated with the origin of goods, a distinction is made in foreign trade as follows:
Non-preferential origin: forms the basis for foreign trade authorisation obligations and customs tariff applications, such as the levying of anti-dumping duties, the application of import and export bans or restrictions. Proof of non-preferential origin is provided either by the certificate of origin or by a declaration of origin. The certificate of origin is an official document that is usually issued by the Chamber of Commerce. The declaration of origin (up to a goods value limit of 6,000€) is issued by the exporter or supplier by means of a note, for example on the commercial invoice. If several countries are involved in the production of a product, the origin of the goods lies in the country that carried out the last substantial and economically justified processing.
Further links to non-preferential and preferential documents:
Preferential arrangements of the European Union