Together with the Union Customs Code (UZK), a new right of origin has also been in force since 1 May 2016. The provisions of the old Customs Code (CC) and the Customs Code Implementing Regulation (CC Regulation) are replaced by the Union Customs Code (UCC), the Delegated Regulation laying down detailed provisions of the Union Customs Code (UCC-DA) and the Implementing Regulation implementing provisions of the Union Customs Code (UCC-IA). In the area of non-preferential origin law, the new legal situation brings with it many changes
Concretisation of the term “significant working or processing”
The non-preferential origin of a product will in principle continue to be in the country where the goods were wholly obtained or manufactured or undergo their last substantial working or processing. What is new is that the term “last essential and economically justified working or processing” is concretized by individual, product-specific rules of origin. These are now legally standardized in Appendix 22-01 to UZK-DA.
Minimal treatments do not remain grounds for origin
The UZK-DA now lists conclusively those cases in which machining or processing does not constitute significant, economically justified machining or processing. These so-called minimum treatments therefore do not lead to a change in the origin of the goods. Click here to see the changes in the area of supplier declarations.
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