Origin and preferential law

How to make preferential law work for you when importing and exporting

Would you give your money away? Hardly, unless you are feeling especially charitable. This is precisely why it is worth taking a close look at the law on origin and preferences.

Non-preferential vs. preferential origin

The term "origin and preferences" refers to the non-preferential origin of goods and the law governing the preferential treatment of goods. Non-preferential origin serves to enforce trade policy measures (e.g. additional customs duties). By contrast, preferential origin often grants relief from customs duties.

Has Customs taken the view that your EU imports are subject to anti-dumping duties? Don’t panic: it may be that your case does not fall within the scope of the EU’s Anti-Dumping Regulation or that the non-preferential origin has not been determined correctly. Owing to the stark financial repercussions, AWB represents numerous clients in anti-dumping cases.

The European Union has concluded preferential agreements with a great number of countries, with more being added all the time. Such preferential agreements allow imports to be processed more cost-effectively. Provided the goods satisfy certain conditions, they can be imported at a reduced rate or even duty-free. Preferential treatment is therefore of crucial importance when planning and expanding business relationships. The choice of supplier countries and production locations is also an important consideration. Accordingly, import revolves around making savings in one's own company whereas export revolves around import duties for customers. Customers in countries party to such agreements can import goods entitled to preferential treatment and thereby enjoy benefits when entering the market. This means that you can offer your customers a real financial advantage.

It’s worth making the effort!

The EU's preferential agreements lay down certain rules of origin which must be complied with before goods can benefit from duty relief. Documents such as a "EUR.1 movement certificate" provide the necessary proof at the point of import. Many companies shy away from the effort involved in applying for simplifications or are simply unaware of the benefits offered by preferential law. Moreover, every preferential agreement is different with sometimes very complex rules of origin.

The AWB team is on hand to advise you on how to exploit the benefits of preferential law for your company’s benefit.

    What AWB can do for you in relation to origin and preferences:

    • Analyse and improve origin-related organisation and processes
    • Apply for authorisations/registrations
    • Provide daily support in origin matters
    • Review and improve movements in light of all current preferential agreements
    • Review and support the preparation of preferential calculations
    • Review and support the issue of supplier‘s declarations and preference certificates
    • Prepare and support preference audits
    • Create and improve internal control and risk management systems
    • Manage objections, refunds or court proceedings
    • Produce expert reports/opinions on complex legal issues
    • Provide support in criminal and administrative penalty proceedings
    • Audit of Software and Compliance Management Systems

    Your team of experts

    For origin and preferences