Taxation and Customs Union

Non-Preferential Origin


Non-preferential rules are used for all kinds of commercial policy measures, like, for instance, anti-dumping duties and countervailing duties, trade embargoes, safeguard and retaliation measures, quantitative restrictions, but also for some tariff quotas, for trade statistics, for public tenders, for origin marking, and so on. In addition, the EU's export refunds in the framework of the Common Agricultural Policy are often based on non-preferential origin.

WTO Harmonisation

WTO members have agreed to harmonise the non-preferential rules of origin. For that purpose the Agreement on Rules of Origin of Marrakesh (1994) established a work programme (HWP).