Rules for determining the country of origin of goods in the framework of granting tariff preferences

Rules for determining the country of origin of goods in the framework of granting tariff preferences

The country of origin of the goods is determined to apply tariff and non-tariff measures to regulate the import of goods into the customs territory of the country and the export of goods from this territory, as well as to ensure accounting of goods in foreign trade statistics.

The determination of the country of goods' origin is carried out on the basis of the principles of international practice. The country of origin of the goods means the country in which the goods have been produced or sufficiently processed according to the criteria established by the legislative acts of the country. At the same time, the country of origin of goods may be understood as a group of countries, customs unions of countries, a region or part of a country, where identification thereof is necessary in order to determine the origin of goods.

For the purposes of granting tariff preferences in respect of goods imported into the customs territory of the Union from developing or least developed countries - users of the unified system of tariff preferences of the Union, the rules for determining the origin of goods from developing and least developed countries, approved by the decision of the Council of the Eurasian Economic Commission No. 60 of June 14, 2018 are applied.

To determine the country of origin of goods from the member States members of the Commonwealth of Independent States and in trade between them, the Agreement on the Rules for Determining the Country of Origin of Goods in the Commonwealth of Independent States of November 20, 2009, approved by the Decree of the Government of the Republic of Kazakhstan of December 30, 2010 No. 1478 is applied.

If the origin of goods is determined for the purpose of granting tariff preferences in respect of goods imported into the customs territory of the EEU from states in trade and economic relations with which the EEU applies the free trade regime, the rules for determining the origin of goods established by the relevant international treaty of the EEU with a third party providing for the application of the free trade regime shall apply.

To date, such contracts include:

  1. Free Trade Agreement between the EEU and its member States on the one hand, and the Socialist Republic of Vietnam, on the other hand
  2. An interim agreement leading to the formation of a free trade zone between the EEU and its member States on the one hand, and the Islamic Republic of Iran, on the other hand;
  3. Free Trade Agreement between the EEU and its member States on the one hand, and the Republic of Serbia, on the other hand.

According to the international norms of Agreements on the establishment of a free trade zone for exemption from payment of import customs duties, a certificate of origin of the established form is a confirmation of the origin of goods when they are imported into the customs territory of the EEU.