The origin of goods is of fundamental importance in trade between the European Union and non-EU countries, as tax treatment, restrictions, and controls depend on the customs origin of the goods themselves.

The Union Customs Code (UCC) outlines the principles for determining both non-preferential and preferential origin in Title II, which refers to the Delegated Regulation for the concept of origin and cumulation, and to the Implementing Regulation for certification of origin and control procedures.

Legal references:

• Articles 59–68 of Regulation (EU) No. 952/2013 – UCC

• Articles 31–70 and Annex 22-01 of Delegated Regulation (EU) 2015/2446 – DR

• Articles 57–126 of Implementing Regulation (EU) 2015/2447 – IR

Non-Preferential Origin

The principle of non-preferential origin, pursuant to Article 60 of the UCC, is based on the concepts of “wholly obtained” and “last substantial transformation or economically justified working.”

Wholly obtained products are clearly those originating in a specific country, such as goods derived from the soil or subsoil—for example, animals, plants, and minerals.

Substantially transformed products are those obtained in the country that contributes to the origin through the “last substantial and economically justified transformation or working, carried out in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of production.”

Article 31 of the DR lists wholly obtained products, while Article 33 outlines the anti-avoidance rule.

Articles 57 to 59 of the IR, which cover all goods in general, set out provisions on certificates of origin, administrative cooperation, and post-clearance controls for products subject to non-preferential import regimes.

Annex 22-01 DR, “Introductory Notes and List of Processing or Working Operations Conferring Non-Preferential Origin,” provides an organized list (based on the harmonized system) of goods and processing operations that do not confer preferential origin.

Preferential Origin

Article 64 of the UCC sets out the rules for acquiring preferential origin under EU agreements or unilateral measures, including temporary derogations.

Articles 37 and following of the DR define the rules for the Generalised Scheme of Preferences (GSP).

Articles 41 to 58 of the DR and Articles 70 to 111 of the IR detail the GSP origin rules, GSP cumulation, and the REX system, distinctly from the registration of exporters outside the EU GSP system (Article 68 IR).

Relevant annexes:

• 22-03: Introductory notes and GSP list rules

• 22-04: Products excluded from regional cumulation

• 22-05: Workings excluded from regional cumulation for textile products

• 22-11: Dedicated to unilateral preferential regimes under Article 61 DR

Authorized and Registered Exporter

The Authorized Exporter status is an authorization issued by the Customs Agency that allows economic operators—once verified—to declare preferential origin directly on the invoice or another suitable commercial document, regardless of the value of the goods. With few exceptions, this eliminates the need to request the EUR.1 certificate.
This tool allows recipients residing in partner countries (those with which the EU has free trade agreements) to benefit from preferential treatment, such as reduced or zero import duties.

New-generation Free Trade Agreements are signed by the EU with the aim of simplifying procedures and pursuing the “paperless customs” model introduced by the UCC. These agreements require that proof of preferential origin must consist solely of an invoice declaration (or any other commercial document).

These new agreements also require EU exporters wishing to declare preferential origin to register in the EU’s REX database (Registered Exporter System), which lists exporters considered reliable in managing the attribution and declaration of preferential origin, as verified by customs authorities.

Both authorizations require continuous company compliance, and customs authorities periodically carry out inspections at Authorized and/or Registered Exporters to ensure that requirements are met.