The updated Commission's guidance on non-preferential origin


In March 2022, the European Commission issued an updated version of the non-binding guidance on the non-preferential rules of origin. The updated guidance is available here.

What does this mean for your business?

The update provides more clarifications related to the determination of the subjective scope of the non-preferential rules of origin, namely:

  • Packaging materials and packing containers can only be included in the non-preferential origin assessment, if the origin rule concerns an added value percentage;
  • Example of the so called ‘absorption’ / ‘roll up’ principle (“materials which have acquired originating status in a country are considered to be originating materials of that country for the purpose of determining the origin of a good incorporating such materials, or of a good made from such materials by further working or processing in that country”) has been included;
  • Guidance on the determination of the non-preferential origin for products not included in Annex 22-01 included in the Delegated Act to the UCC, was extended.

How can we help?

Determining the origin of your products is a complex exercise, particularly in the context of changes within the global supply chain. Our dedicated team of experts can assist in this respect as well as help set up processes and procedures ensuring monitoring and compliance in relation to the origin administration.

We can also assist with obtaining an advanced Binding Origin Information (BOI decision), which provides a binding interpretation from the authorities in relation to the origin of a certain product for your company.

Let's talk!

Should you require any advice on this matter, please contact your regular Customs & International Trade contact at PwC.

Contact us

Simeon L. Probst

Simeon L. Probst

Partner, Customs & International Trade, PwC Switzerland

Tel: +41 58 792 53 51

Claudia Buysing Damsté

Claudia Buysing Damsté

Partner, PwC Netherlands

Tel: +31 (0)65 103 04 63

Dr. Michael Tervooren

Dr. Michael Tervooren

Partner, PwC Germany

Tel: +49 1511 4261677

Claire De Lepeleire

Claire De Lepeleire

Senior Director, PwC Belgium

Tel: +32 475 91 08 68

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