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Description

Rules of Origin

RELATED LINKS

User's Handbook for countries participating to the Euro-Mediterranean Partnership

Legal text of the rules of origin applicable to Palestine

 

DISCLAIMER

* This designation shall not be construed as recognition of a State of Palestine and is without prejudice to the individual positions of EU Member States on this issue.

Description

As part of the Euro-Mediterranean Partnership (Euromed), Palestine and EU have an interim Association Agreement which grants :

  • duty-free access to the EU market for manufactured goods from Palestine
  • duty-free and quota-free access for agricultural, processed agricultural and fishery products from Palestine to the EU and preferential treatment for certain agricultural, processed agricultural and fishery products from the EU to Palestine.

The Agreement is valid for 10 years as from its initial entry into force on 1st January 2012, with the possibility of renewal.

Palestine is covered by the European Neighbourhood Policy, specifically by an Action Plan aiming at deepening trade relations with the EU.

Palestine is participating in negotiations on the Pan-Euro-Mediterranean system of cumulation of origin, which will allow them to re-export processed goods from other countries while maintaining preferential access to the EU market.

Special requirements apply to products originating in the Israeli settlements in the West-Bank, Gaza Strip, East Jerusalem and the Golan Heights, which do not benefit from preferential tariff treatment under the EU-Israel Association Agreement.

The Palestinian Authority is not a member of the World Trade Organisation but has applied to become a permanent observer in its governing bodies.


Rules of Origin

Tolerance

Tolerance is fixed at 10% in price of the product

See also: General rule of Tolerance or De Minimis

Cumulation

List of countries with which cumulation can apply

See also: General rule of Cumulation

Direct transport

Evidence of the direct transport will have to be brought to the customs authorities of the importing country

See also: General rule of Direct transport or Non-Manipulation

Duty drawback

Duty drawback is prohibited. Nevertheless, for industrial products and processed agricultural products, subject to regular review from the EU, partial drawback is possible under the following conditions:

  • a 5 % rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of the Harmonised System, or such lower rate as is in force in Palestine;
  • a 10 % rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of the Harmonised System, or such lower rate as is in force in Palestine

See also: General rule of Duty drawback

Vessels conditions

The EU rules of origin make a distinction between fish captured within the territorial seas of the partner country and fish captured beyond. In the first case, the product will be considered as originating without additional conditions. In the second, the product will be considered as originating only if it was captured by vessels:

  • which are registered or recorded in a Member State of the Community or in Palestine;
  • which sail under the flag of a Member State of the Community or of Palestine;
  • which are owned to an extent of at least 50 % by nationals of a Member State of the Community or of Palestine, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State of the Community or of Palestine and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;
  • of which the master and officers are nationals of a Member State of the Community or of Palestine; and
  • of which at least 75 % of the crew are nationals of a Member State of the Community or of Palestine

Product specific rules of origin

Product specific rules can be found in Annex II


Proofs of Origin

Under the rules of origin applicable to Palestine, in order to benefit from the preferential duty rates, products originating in Palestine must be accompanied by either:

For consignments of products originating in Palestine valued €6 000 or less, any exporter can fill out these declarations. Approved exporters can do so for consignments of any value.

When filling in an invoice declaration, you should be prepared to submit documents proving the originating status of your products.

To make an invoice declaration, you should type, stamp or print the following declaration (in the appropriate language) on the invoice, delivery note or other commercial document:

The exporter of the products covered by this document (customs authorisation No ... ) declares that, except where otherwise clearly indicated, these products are of ... preferential origin

You can find the different language versions, together with explanatory notes, in the second page of the invoice declaration. Check with your customs authorities for any extra requirements they might have.

You must sign your invoice declaration by hand.

If you are an approved exporter, you are exempt from this requirement provided you give your customs authorities a written undertaking that you accept full responsibility for any declaration identifying you.

To become an approved exporter, you must be able to satisfy your customs authorities of the originating status of your products, as well as any other requirements they may impose.

The customs authorities can withdraw your approved status if you abuse it in any way. To find out more about the procedures, contact your customs authorities.

Proof of origin remains valid for 4 months