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

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Ceisteanna Coitianta

  1. Nuair a thagraíonn an taraif do mheáchan, an bhfuil ollmheáchan nó glanmheáchan aici?
  2. Conas is féidir liom teacht ar an dleacht ar allmhairí a bhaineann le mo tháirge?
  3. Más mian liom mo tháirge a dhíol i roinnt Ballstát, an bhfuil dleachtanna iompórtála le híoc gach uair a théann mo tháirge isteach i dtír eile?
  4. An féidir liom liosta táirgí a ngearrtar dleacht iompórtála 0 % orthu a fháil?
  5. An gcuirtear dleachtanna máil i bhfeidhm ar leibhéal an Aontais nó ar an leibhéal náisiúnta?
  6. Cén chaoi a ngearrtar CBL san Aontas Eorpach?
  7. Conas is féidir liom cead a fháil chun iasc a onnmhairiú chuig an Aontas Eorpach?
  8. An gá do bhia a onnmhairítear chuig AE teacht ó bhunaíocht atá údaraithe ag an Aontas Eorpach?
  9. An gcaithfidh mé íoc as mo Chúntóir Trádála le haghaidh Seirbhísí agus Infheistíochta?
  10. Cé na teangacha i mo Chúntóir Trádála do Sheirbhísí agus Infheistíocht?