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Rules of origin of goods

The rules for determining the country of origin of goods are established by chapter 7 TC TC. According to Art. 58 TC TC the country of origin of the goods is the state where this product was fully produced or subjected to a sufficiently deep processing. TC TC itself does not provide an accurate understanding of what is meant by the term "sufficient processing", but an analysis of the sources of customs law allows us to establish that under this term the situation when the commodity item on the Commodity bill of foreign economic activity was changed. Similarly, the criteria can be the complexity of the operations performed on the processing of goods, the number and origin of materials used for this.

The procedure for determining the country of origin of goods is established on the basis of the norms of international treaties of the member countries of the Customs Union. In any case, the interested person (the declarant or his customs representative) is obliged to confirm the country of origin by providing the customs body with documentation for the cargo. The main forms of confirmation are the certificate of origin and the declaration of the origin of the goods. On the basis of Art. 60 TC TC as a declaration can be used for any commercial documents. The declaration of origin of goods was not widely spread.

Certificate of origin Is a document issued by an authorized state body or organization of the country in whose territory the certified goods were produced or subjected to deep processing. Also, the certificate can be issued by the competent (authorized) authorities and organizations of the country of export of goods. Providing a certificate of origin to the person concerned is the obligation of the supplier of the goods (but only if it is expressly stated in the supply contract). A certificate of origin of goods is not obligatory for submission to the customs authority, the declarant himself is interested in this, striving to receive benefits and preferences.

The rules for determining the country of origin allow the customs authority at the request of the customs control authority or organization that issued the certificate, to provide additional information, clarifying and supplementing the information provided in the certificate (§ 5 article. 61 TC TC). If the certificate is lost, the customs authority accepts it certified duplicate (paragraph B 3. 61 TC TC). Documents certifying the country of origin of goods supplied together with the customs declaration.

In the absence of any documents that could be a confirmation of the country of origin, it is assumed that the goods were produced or deep processing in the state, which was not set to the most favored nation, and therefore, no privileges and preferences for the import of the goods on territory of the Customs Union is not available.