
The origin of goods from third countries is determined according to EU customs legislation, the Union Customs Code (UCC). This regulation contains several concepts we would like to clarify so you can apply them correctly.
- The concept of “country of origin” was clarified with the introduction of this UCC in the UCC (1), the UCC DA (2), and the UCC IA (3) and should not be confused with the concepts of “country of provenance” and “country of dispatch.”
- If a product is not entirely obtained in one country, the rules for enjoying origin may be linked to the country or territory where production occurred.
- On the other hand, the country of provenance refers to the country where the product was in free circulation before being exported to the EU.
- The country of dispatch is the last country where the product was before being exported to the EU. (4)