Accounting segregation
Article 20 (“Accounting segregation”) of the rules of origin protocol of the PEM Convention
A producer must ensure that originating and non-originating materials used in the production of its product are physically separated during storage. Where these materials are fungible (meaning they are identical and interchangeable), the producer can store originating and non-originating fungible materials together provided that an accounting segregation is used.
- By an accounting system, the accounting segregation must ensure that the quantity of products, which can be considered as originating in the EU, is the same that which would have been if there had been physical segregation of the materials used. It must be applied in line with the generally accepted accounting principles of a Party.
- In the PEM Convention, accounting segregation applies only to fungible materials. They must therefore be of the same kind and commercial quality, with the same technical and physical characteristics. It should not be possible to distinguish them from one another for the purposes of origin once they have been incorporated into the finished product.
- In the PEM Convention, accounting segregation can only be used where considerable costs or material difficulties arise in keeping separate stocks.
- In the PEM Convention, customs authorities have to first authorise that a company can use such a system. For further information please refer to Guidance on preferential rules of origin
Kiirlingid
Korduma kippuvad küsimused
- Kui tariif viitab kaalule, siis kas see on bruto- või netokaal?
- Kuidas leida oma toote suhtes kohaldatavat imporditollimaksu?
- Kas juhul, kui soovin müüa oma toodet mitmes ELi liikmesriigis, tuleb tasuda imporditollimaks iga kord, kui minu toode siseneb teise riiki?
- Kas mul on võimalik saada 0 % imporditollimaksuga maksustatud toodete loetelu?
- Kas aktsiisi kohaldatakse ELi või riiklikul tasandil?
- Kuidas ELis käibemaksu sisse nõutakse?
- Kuidas saada luba kala eksportimiseks ELi?
- Kas ELi eksporditav toit peab pärinema ELi volitatud ettevõttest?
- Kas pean maksma, kui kasutan Minu kaubandusassistenti teenuste ja investeeringute valdkonnas?
- Millistes keeltes on saadaval Minu kaubandusassistent teenuste ja investeeringute valdkonnas?