Tolerance rule
The tolerance rule allows you, under certain circumstances, to use some limited percentage of ‘non-originating materials’ in your product that normally would not be allowed by product specific rules and for it still to qualify as ‘originating’.
Article 5 ("Sufficiently worked or processed products") of the rules of origin protocol of the EU-Central America Association Agreement
- the tolerance threshold: 10% of the ex-works price of the product,
- for textiles and clothing classified under Chapters 50 to 63 of the Harmonized System special tolerances apply as set out in Notes 4-6 of Appendix I,
- you cannot apply the tolerance to products for which product specific rules set out the maximum percentage of non-originating materials expressed in value,
- the tolerance does not apply to wholly obtained products.
How to apply tolerance?
- Where a product specific rule is expressed as change of tariff classification (e.g. change of Chapter, tariff heading or sub-heading) the tolerance allows the use of non-originating materials that have the same tariff classification as the product as long as the value of these materials does not exceed the tolerance threshold.
Example of how to apply tolerance
A doll (HS heading 95.03) is produced in the EU from:
- non-originating plastic pellets (HS Chapter 39)
- non-originating baby's garments (HS Chapter 62)
- non-originating plastic eyes (HS heading 95.03)
The product-specific rule for a doll is:"Manufacture from [non-originating] materials of any heading except that of the product".
We notice that plastic eyes are classified under the same HS heading as the doll. The product specific rule does not allow to use non-originating materials of the same heading as the product. But under the tolerance rule, the doll could still fulfil the product specific rule if the value of the doll’s eyes does not exceed 10 % of the ex-works price of the doll.
- Where a product-specific rule includes a percentage of the maximum value/weight of non-originating materials, you cannot use the tolerance to increase the percentage threshold. The maximum content of non-originating materials will always be the percentage indicated in the product specific rules.
Example
If the product specific rule allows a maximum of 40% of non-originating materials of the product’s ex-works price, this is the limit that applies and not 40% + 10% (tolerance).
- Tolerance does not apply to wholly obtained products (e.g. tomatos) but it does apply to products produced from wholly obtained materials (e.g. tomatos used to produce ketchup). In the latter case, the tolerance applies to all non-originating materials that normally are not allowed by the product specific rules.
- For further information please refer to Guidance on preferential rules of origin
Γρήγορες συνδέσεις
Συχνές ερωτήσεις
- Όταν η τιμή αναφέρεται στο βάρος, είναι το μεικτό ή το καθαρό βάρος της;
- Πώς μπορώ να βρω τον εισαγωγικό δασμό που ισχύει για το προϊόν μου;
- Εάν θέλω να πουλάσω το προϊόν μου σε διάφορες χώρες της ΕΕ, υπάρχουν εισαγωγικοί δασμοί για την πληρωμή κάθε φορά που το προϊόν μου εισέρχεται σε άλλη χώρα;
- Μπορώ να λάβω κατάλογο προϊόντων που χρεώνονται με συντελεστή κατά την εισαγωγή 0%
- Οι ειδικοί φόροι κατανάλωσης εφαρμόζονται σε επίπεδο ΕΕ ή σε εθνικό επίπεδο;
- Πώς επιβαρύνεται ο ΦΠΑ στην ΕΕ;
- Πώς μπορώ να λάβω έγκριση για την εξαγωγή ιχθύων στην ΕΕ;
- Τα τρόφιμα που εξάγονται στην ΕΕ πρέπει να προέρχονται από εγκεκριμένη από την ΕΕ εγκατάσταση;
- Πρέπει να πληρώσω για να χρησιμοποιήσω τον εμπορικό βοηθό μου για τις υπηρεσίες και τις επενδύσεις;
- Σε ποιες γλώσσες διατίθεται ο εμπορικός βοηθός μου για υπηρεσίες και επενδύσεις;