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Rules for determining the country of origin of goods

The rules for determining the country of origin of goods are established by Chapter 7 of the Customs Code of the Customs Union. According to Art. 58 of the Customs Code of the Customs Union, the country of origin of the goods is the state where this product was completely produced or subjected to sufficiently deep processing. The Customs Code of the Customs Union itself does not give a precise understanding of what is meant by the term “sufficient processing”, but an analysis of the sources of customs law allows us to establish that this term hides the situation when, after processing, the commodity item on the Waybill of Foreign Economic Activity was changed. Also, the criteria can be the complexity of the operations performed for the processing of goods, the quantity and origin of the 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 person concerned (the declarant or his customs representative) is obliged to confirm the country of origin by providing the documentation for the cargo to the customs authority. The main forms of confirmation are a certificate of origin and a declaration of origin. Based on Art. 60 of the Customs Code of the Customs Union, any commercial documents can be used as a declaration. Declaration of origin of goods is not widely used.

Certificate of origin- this is a document issued by an authorized state body or organization of the country in whose territory the certified product was produced or subjected to deep processing. Also, the certificate can be issued by the competent (authorized) bodies and organizations of the country of export of goods. Providing a certificate of origin of goods to an interested person is the obligation of the supplier of the goods (but only if it is expressly stated in the supply contract). The certificate of origin of goods is not required to be submitted 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 of goods allow the customs authority, in the course of customs control, to request the authority or organization that issued the certificate to provide additional information that clarifies and supplements the information provided in the certificate (clause 5, article 61 of the Customs Code of the Customs Union). If the certificate is lost, then the customs authority accepts its certified duplicate (clause 3, c. 61 of the Customs Code of the Customs Union). Documents confirming the country of origin of goods are submitted simultaneously with the customs declaration.

In the absence of any documents capable of becoming a confirmation of the country of origin, it is assumed that the goods were produced or subjected to deep processing in the territory of a state with which the most favored nation regime was not established, and, therefore, there are no benefits and preferences for the import of this product to the territory of the Customs Union is not provided.