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KEY AREAS

Bilateral cumulation

Diagonal cumulation

Full cumulation

RELATED LINKS

Wholly obtained

Minimal operations

Tolerance or de minimis

Duty drawback

Proofs of origin (documents)

What is cumulation?

Cumulation is a mechanism that allows you to consider non-originating materials used or processing carried out in another country as originating in your country or carried out in your country. There are three types of cumulation:


1) Bilateral cumulation

Materials originating in the EU may be used as materials originating in your country. This cumulation applies to all EU preferential regimes.

How it works

If the rule attributed to your good is as that described in the sufficiently transformed goods section:

  • The value added rule: cumulation permits you not to account the value of the materials originating in the EU in the percentage maximum threshold.
  • The change of tariff classification: because of cumulation you do not need to verify if there was change of tariff classification of the materials originating in the EU.
  • Manufacture from certain products: because of cumulation you do not need to verify if the materials originating in the EU refer to a later state of production or not.

2) Diagonal cumulation

Materials originating in a defined country (mentioned in the relevant provision on cumulation) may be used as materials originating in your country.

How it works

If the rule attributed to your good is as that described in sufficiently transformed goods section

  • The value added rule: cumulation permits you not to account the value of the materials originating in that country in the percentage maximum threshold.
  • The change of tariff classification: because of cumulation you do not need to verify if there was change of tariff classification of the materials originating in that country.
  • Manufacture from certain products: because of cumulation you do not need to verify if the materials originating in that country refer to a later state of production (i.e. fabric) or not.

3) Full cumulation

Processes carried out in the EU or a defined country (mentioned in the relevant provision on cumulation) may be considered as carried out in your country.

Contrary to bilateral or diagonal cumulation, full cumulation permits you to consider materials that are not yet originating in the EU or your country. This implies that there are more materials imported from the EU or your country that you can use for cumulation purposes under this specific type of cumulation.

How it works

If the rule attributed to your good is as that described in sufficiently transformed goods section

  • The value added rule: cumulation permits you not to account the value of the materials imported from that country in the percentage maximum threshold.
  • The change of tariff classification: because of cumulation you do not need to verify if there was change of tariff classification of the materials imported from that country.
  • Manufacture from certain products: because of cumulation you do not need to verify if the materials you imported from that country refer to a later state of production (i.e. fabric) or not.

Remember that if the processing carried out in your country is only one of the operations carried out in the list of minimal operations then cumulation cannot be applied.