Commentary

V17.182 Origin of goods

Part V17 Customs duties

V17.182 Origin of goods

V17.182 Origin of goods

Non-preferential origin

Brexit note: This paragraph is under review and is subject to further updates. The information provided in this section is presented as it stood prior to the UK leaving the EU unless otherwise indicated. Updates are dependent on any legislation that is introduced by the UK Government.

Provision is made by the Regulation (EU) 952/20131 to define the non-preferential origin of goods for the purposes, inter alia, of applying the Customs Tariff of the EC and the preparation and issue of certificates of origin2. For non-preferential purposes, goods originating in a country are those

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