In international trade the general rule is that the goods have non-preferential origin and applies to them the rate of duty set out in the text of the Common Customs Tariff. When trade relations are guaranteed by tariff agreements (contractual or unilateral), the goods are subject to a reduction of taxation, partial or total, and exchanges are facilitated for what concerns the only customs charges.
The general principles for the use of the rules on non-preferential origin of goods have been defined by the Kyoto Convention of 1973, to which the European Community has joined in June 1977 within these basic rules, it is universally agreed the principle according to which “always originate in a country the goods wholly obtained”. When the goods subject to certification is obtained with the use of materials originating in different countries, the issue is complicated and it is necessary to refer to particular rules that define what is the conversion to which the materials were submitted to obtain the status of “original “of the country in which the transaction takes place. So, in this context, the main difference lies in the “sufficient and insufficient working or processing” giving or not originating goods. Such notions are given in the EC Regulation – DAC Provisions of the Community Customs Code, according to which transformations are considered complete by working or processing which have the effect of classifying the products obtained in a voice different from that of the Combined Nomenclature relating to each of the non-originating products used.
The preferential origin is embodied in a more favorable customs treatment granted to products originating in those countries with which bilateral agreements are in force and/or unilateral concessions. The application of such agreements is reflected, as previously noted, in a minor impact or free customs transactions settled. The rate of duty of reference are given in the TARIC (Integrated Tariff of the European Communities). It is obvious that the best reason in customs treatment granted, the rules that identify preferential origin are more stringent than those of non-preferential.
Certificate EUR1 is issued by the customs authorities of the exporting country on application in writing by. The request for issuing dell’EUR1 presupposes that the goods included in the certificate, have all the requirements to be considered preferential origin. The customs authorities may require the exporter any supporting documents to establish that the origin of the goods and ensure the correct completion of the document. The customs of the importing country can not reject the certificate EUR1 or contest the importer declared the origin or any other irregularity formal and/or substantive. The customs authorities of the importing country, with only the purpose of verifying the correctness, you can only send the certificate submitted to it to the authorities of the exporting country for control of competence (so-called “post-control”) as provided for in the agreements in the field of administrative cooperation.
The certificate may be issued for after exportation. In this case, the exporter must file an application describing the goods shipped and motivate why the EUR1 has not been released on exportation. In this case, the certificate shall include the statement “released a posteriori.”
The majority of the agreements provide that the certificate EUR1 can be replaced by a declaration on the invoice, when you have the following conditions:
(1) If the registrant is not an approved exporter, and therefore does not possess the authorization number, the words in brackets shall be omitted.
(2) Indicate necessarily the origin of the products.
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