List of terms in glossary:
Detailed explanations accompanying the product specific rules of each preferential trade arrangement of the EU. They can be found in the Protocol/Chapter on rules of origin, right before the product specific rules.
The invoice declaration (also called origin declaration) is filled by the exporter concerning the origin of a product, on the basis of certain commercial documents. The objective of this declaration is to prove that the product is originating in a certain country, under the terms of a certain preferential trade arrangement. The name of the document differs depending on the preferential trade arrangement.
Provision that allows imported raw materials or semi-manufactured goods to be processed for re-export within the community, by community manufacturers, without manufacturers having to pay customs duty and VAT on the goods being used.
Least developed countries (LDCs) are low-income countries confronting severe structural impediments to sustainable development. They are highly vulnerable to economic and environmental shocks and have low levels of human assets. There are currently 47 countries on the list of LDCs which is reviewed every three years. LDCs have exclusive access to certain international support measures, in particular in the areas of development assistance and trade.
List of working or processing which must be done on non-originating materials in order for the product manufactured to obtain originating status.
For maritime and air transport, the document listing the cargo on board the means of transport. The document may be used for customs purposes, subject to prior authorisation, when it contains the necessary information in particular with regard to the customs status of the goods and their identification.
Any kind of working or processing.
Any substance used in the manufacture of a product, including any ingredients, raw materials, components or parts.
A rules of origin requirement established by trade agreements and WTO rules, that sets a maximum percentage of materials which are not originating in the country of export and ce be used within a good that qualifies as originating.
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