Bilateral cumulation
Article 3 (“Cumulation of origin”) of the rules of origin protocol of the EU-Central America Association Agreement
Bilateral cumulation allows materials (e.g. parts, components) originating in the preferential partner country to be considered as originating in the EU when used to make another product in the EU (and vice versa).
- This is the basic type of cumulation and is common to all EU trade agreements.
- Only originating materials can be used for bilateral cumulation.
- The production must go beyond insufficient operations in the country of last production.
Example of bilateral cumulation between the EU and Chile under EU-Chile Association Agreement
Cleaning cloths classified under HS sub-heading 6307.10 are made in the EU using fabric originating in Chile and non-originating sewing thread from China. The fabric imported from Chile constitutes 45% of the value of the cloth’s ex-works price and the sewing thread 10%.
The product specific rule in the EU-Chile Association Agreement requires that the value of non originating materials must not exceed 40% of the ex-works price of the product.
Thanks to bilateral cumulation, the fabric imported from Chile is counted as originating in the EU. When the cleaning clothes are exported to Chile, they qualify as originating in the EU as the non-originating materials (sewing thread) does not exceed 40% of the ex-works price of the product.
Example of bilateral cumulation between the EU and Montenegro under Pan-Euro-Mediterranean (PEM) Convention
A musical instrument classified under HS Chapter 92 and originating in the EU is exported to Montenegro where it undergoes further working or processing (through varnishing). The processing goes beyond the ‘minimal operations’ set out in the PEM Convention so when the final product is exported back to the EU it qualifies as originating in Montenegro.
- For further information please refer to Guidance on preferential rules of origin
Enlaces rápidos
Preguntas frecuentes
- Cuando el arancel se refiere al peso, ¿se trata de peso bruto o de peso neto?
- ¿Cómo puedo encontrar el derecho de importación que se aplica a mi producto?
- Si quiero vender mi producto en varios países de la UE, ¿tengo que pagar derechos de importación cada vez que el producto entra en un país?
- ¿Puedo obtener una lista de productos con un derecho de importación del 0%?
- Los impuestos especiales, ¿se aplican al nivel de la UE o nacional?
- ¿Cómo se cobra el IVA en la UE?
- ¿Cómo puedo obtener la autorización para exportar pescado a la UE?
- Los alimentos que se exportan a la UE, ¿deben proceder de un establecimiento autorizado por la UE?
- ¿Tengo que pagar por utilizar Mi ayudante comercial para servicios e inversiones?
- ¿En qué lenguas está disponible en Mi Asistente de Comercio para Servicios e Inversión?