G/RO/LDC/N/EU/1  
 
30 June 2017  
(17-3547) Page: 1/6 
Committee on Rules of Origin  Original: English  
 
 NOTIFICATION OF PREF ERENTIAL RULES OF OR IGIN FOR  
LEAST DEVELOPED COUN TRIES  
EUROPEAN UNION 
The following communication, dated 29 June 2017, is being circulated at the request of the 
delegation of the European Union.  
 
_______________  
 
 
Paragraph 4.3 of the 2015 Ministerial Decision on preferential rules of origin for least developed 
countries (WT/L/917/Add.1) requires preference -granting Members  to notify preferential rules o f 
origin as per the established procedures1. In addition, as mandated by the Ministe rial Decision, the 
Committee on Rules of Origin agreed, at its meeting of 2 March 2017, to a template  for such 
notifications (G/RO/84 ). 
 
Following such requirements, the following notification has been received from: European  Union . 
 
A. BASIC INFORMATION  
 
1)  Notifying member  European Union  
2)  Date of entering into force of Rules 
of origin and any substantive  
modification thereof  1 January 2011 (last reform)  
The EU provides for specific rules of origin for Least -Developed 
Countries within the framework of its G eneralized Scheme of 
Preferences (GSP), namely under the Everything But Arms 
(EBA) scheme.  
http://trade.ec.europa.eu/doclib/docs/2014/october/tradoc_1
52839.pdf  
The last a mending regulation of the GSP rules of origin, i.e. 
Commission Implementing Regulation (EU) No. 2015/428 of 
10 March 2015, was notified to the WTO on 13 May 2015 with 
notification G/RO/N/69/Add.1.  
The GSP rules of origin are laid down in 3 different acts:  
- Article 37 and Articles 41 to 58 of Commission Delegated 
Regulation (EU) No . 2015/2446 contain the rules 
concerning the definition of the concept of originating 
product and the rules concerning the cumulation of origin, 
as well as its Annex 22 -03 (Introd uctory notes and list of 
working or processing operations which confer originating 
status).  
 Commission Delegated Regulation (EU) No . 2015/2446: 
http://eur -lex.euro pa.eu/legal -
content/EN/TXT/?uri=OJ%3AJOL_2015_343_R_0001  
- Article 60 and Articles 70 to 112 of Commission 
Implementing Regulation (EU) No . 2015/2447 contain the 
procedural rules, i.e. the rules concerning issue or making 
out of proofs of origin, in parti cular all rules concerning the 
                                                
1 The relevant notification requirements are contained in Paragraph 2(d) of Annex 1 of the Transparenc y 
Mechanism for Preferential Trade Arrangements (WT/L/806) and in Paragraph 4 of Annex II of the Agreement 
on Rules of Origin.  G/RO/LDC/N/EU/1  
 
- 2 - 
 
  REX system, the rules on administrative cooperation and 
verification of proofs of origin.  
 Commission Implementing Regulation (EU) 
No. 2015/2447: http://eur -lex.europa.eu/legal -
content/EN/TXT/?uri=CELEX%3A32015R2447  
- Article 64 of the Union Customs Code lays down the rule 
and specific conditions concerning the possible 
derogations.  
 The Union Customs Code, Regulation (EU) No . 952/2013: 
http://eur -lex.europa.eu/legal -
content/EN/TXT/?qid=1472824298675&uri=CELEX:32013
R0952 . 
3)  Date of expiration of Rules of origin 
if applicable  The applicable r ules for LDCs are not limited in time.  
4)  Title of the preferential scheme for 
which legislation on Rules of origin 
is applicable  Generalized Scheme of Preferences, which covers i.a. a special 
arrangement for the Least -Developed Countries (Everything 
But Ar ms (EBA)).  
http://trade.ec.europa.eu/doclib/docs/2012/october/tradoc_1
50025.pdf . 
5)  Authority(ies) granting the 
preferential treatment  The European Parliament and the Coun cil  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32012R0978&qid=14985679
32583&from=EN . 
6)  National authorities in charge of 
Rules of origin administration  Directorate -General for Taxation and Customs Union  
(DG TAXUD) of the European Commission  
79, rue Joseph II  
B-1049 Brussels  
Belgium  
Email: ETAXUD -UNIT-B4@ec.europa.eu  
 
B. INFO RMATION ON RULES OF ORIGIN  
I.  BENEFICIARIES  
1)  List of Beneficiaries  49 countries identified by the UN as Least -Developed 
Countries benefit from the tariff preferences under the special 
arrangement for the Least -Developed Countries (EBA).  
The list is a mended according to changes of LDCs status.  
See:  
-  Commission Delegated Regulation (EU) No . 1421/2013 of 
30 October 2013 (updated list of beneficiaries):   
http://eur -
lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2013:3
55:0001:0015:EN:PDF . 
-  Explanatory note:  
http://trade.ec.europa.eu/doclib/docs/2013/april/tradoc_1
50983.pdf .  
2)  Eligibility  Regulation (EU) No . 978/2012 of 25 October 2012, 
Article  17(1) and (2) (eligibility for EBA)  
http://trade.ec.europa.eu/doclib/docs/2012/october /tradoc_1
50025.pdf . 
 
II.  CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFORMATION  
This information is laid down in Article s 41 to 58 of Commission Delegated Regulation (EU) 
No. 2015/ 2446.   The references to articles given below concern this Regulation.  
http://eur -lex.europa.eu/legal -content/EN/TXT/?uri=OJ%3AJOL_2015_343_R_0001 . 
 G/RO/LDC/N/EU/1  
 
- 3 - 
 
  1)  General criteria, if applicable for all 
products   The general criteria are defined in A rticle 41.  Products have to 
be either wholly obtained or sufficiently processed in order to 
acquire the origin.  
 (a) Definition of wholly obtained 
products  See Article 44.  
 (b)  Describe the criteria for not -
wholly produced products  See Article 45.  
 (c)  Insert the formula for 
calculating ad valorem  
percentage  See Article 45. The rules are expressed as a maximum 
percentage of non -originating materials in the ex -works price 
of the product.  
2) Product specific rules of origin where applicable:  
 (a)  Insert the link where the 
complete list of product 
specific rules of origin can be 
found.  The product specific rules are given in Annex 22 -03 of 
Commission Delegated Regulation (EU) No . 2015/2446:  
http://eur -lex.europa.eu/legal -
content/EN/TXT/?uri=OJ%3AJOL_2015_343_R_0001 . 
 (b)  Insert the formula for 
calculating ad valorem  
percentage, when applied for 
product specific rule  See point 1c)  
3) Definition of non -origina ting 
material and originating material, 
if any  Non-originating materials are  defined in Article 37(13). 
The rule for the criterion on originating materials is given in 
Article 41.  
4) List of insufficient working 
process, if any  See Article 47.  
5) Rules f or application of cumulation 
and related procedures if any  The rules on cumulation and related procedures are laid down 
from Article 53 to Article 57.  
The GSP of the EU provides for the following types of 
cumulation:  
- Bilateral cumulation: cumulation with m aterials originating 
in the EU;  
- Cumulation with materials originating in Norway, 
Switzerland or Turkey;  
- Regional cumulation: cumulation with materials originating 
in another beneficiary country of the same region.  The 
GSP rules of origin define four regio nal cumulation groups. 
Cross -regional cumulation between Group I and Group III 
is possible subject to certain conditions;  
- Extended cumulation: cumulation with materials 
originating in a country with which the EU has a 
preferential trade agreement subject to certain conditions.  
Under cumulation, the materials originating in the EU or 
another country only have to undergo more than an 
insufficient operation, in order for the final product to obtain 
the originating status.  
6) Any other information that member  
deems necessary  N/A. 
 
III.   DOCUMENTARY REQUIREMENTS  
This information is laid down in Commission Implementing Re gulation (EU) No . 2015/2447. 
The references to articles given below concern this Regulation.  
http://eur -lex.europa.eu/legal -content/EN/TXT/?uri=CELEX%3A32015R2447  
As from 1 January 2017 certificates of origin by public authorities are being replaced 
progressively by a system of self -certification of origin by the exporter.   The origin 
declarations will be called "statement on origin" and will be made out by exporters 
registered by their competent authorities in a system made available by the 
European  Commission, the REX system.  
All beneficiary countries should apply the REX system as notified to the 
European  Commission either on 1 January 2017, on 1 January 2018 or 1 January 2019.  G/RO/LDC/N/EU/1  
 
- 4 - 
 
  Documentary requirements are described for both systems (the current system with 
certificates of origin and the system of self -certification).  
1)  Certificate of origin and other proofs of origin  
 (a)  Requirement for certificate of 
origin and/or any other proof 
of origin, if any  - Under the current system with certificates of origin:  
 The procedure to issue a certificate of origin For m A is set 
out in Article 74.  
 The conditions for making out an invoice declaration are 
set out in Article 75 (Invoice declarations may be made 
out by the exporter for consignments of originating 
products below €6,000 ). 
 The conditions for issuing a certif icate of origin Form A in 
case of cumulation is set out in Article 76.  
- Under the REX system:  
 General provisions on the statement on origin are set out 
in Article 92.  
 Rules concerning the statement on origin in the case of 
cumulation are set out in Arti cle 93.  
 (b)  Authority to be designated 
for issuance of certificate of 
origin  -  Under the current system with certificates of origin:  
 See Article 73  
 Competent authorities issuing certificates of origin have to 
be governmental authorities (or acting un der the 
responsibility of the government).  
 Competent authorities in charge of the administrative 
cooperation with Member States of the European Union 
and the European Commission have to be governmental 
authorities.  
-  Under the REX system:  
 See Article 72 . 
 Competent authorities registering exporters have to be 
governmental authorities (or acting under the 
responsibility of the government).  
 Competent authorities in charge of the administrative 
cooperation with Member States of the European Union 
and the E uropean Commission have to be governmental 
authorities.  
 (c)  Prescribed form of Certificate 
of origin and/or any other 
proof of origin  -  Under the current system with certificates of origin:  
 The form of the certificate of origin Form A is set out in 
Annex 22 -08. 
-  Under the REX system:  
 The text of the statement on origin to be added by the 
exporters on their invoice or any other commercial 
document is given in Annex 22 -07. 
 (d)  Any other procedures applied 
for certificate of origin 
and/or any other proof of 
origin, if any  N/A. 
2)  Direct Shipment  
 (a)  Rules applicable for direct 
shipment, if any  Non-manipulation rule, see Article 43 of Commission 
Delegated Regulation (EU) No. 2015/2446  
(http://eur -lex.europa.eu/legal -
content/EN/TXT/?uri=OJ%3AJOL_2015_343_R_0001 ).  
Storage and splitting of consignments in a country of transit is 
possible under certain conditions.  
 (b)  Documentary requirement for 
proof of d irect shipment 
including when the transport 
of consignment involves 
transit through one or more 
intermediate countries, if any  See Article 43(5) of Commission Delegated Regulation (EU) 
No. 2015/2446:  
(http://eur -lex.europa.eu/legal -
content/EN/TXT/?uri=OJ%3AJOL_2015_343_R_0001 ). 
 G/RO/LDC/N/EU/1  
 
- 5 - 
 
  IV.  VERIFICATION AND PENALTIES  
Except where indicated, the references concern articles of Commission Implementing 
Regulation (EU) No . 2015/2447.  
http://eur -lex.europa.eu/legal -content/EN/TXT/?uri=CELEX%3A32015R2447  
1)  Procedure for verification of proofs 
of origin  - Under the current system with certifica tes of origin:  
 Article 110 defines the rules concerning subsequent 
verification of certificates of origin Form A and invoice 
declarations . 
- Under the REX system:  
 Article 109 defines the rules concerning subsequent 
verification of statements on origin . 
2)  Penalties for fraud and false 
declarations  - Each Member State provides for penalties for failure to 
comply with the customs legislation, see Article 42 of 
Regulation (EU) No . 952/2013 laying down the Union 
Customs Code:    http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R0952&rid=1 . 
- See Article 107 on refusal to grant tariff preference.  
- See Article 21 of Regulation (EU) No . 978/2012 conce rning 
the temporary suspension of the tariff preference in cases 
such as fraud and false declarations.  
3)  Authorities and procedures for 
appeal in the case of dispute on 
verification  The decision on the originating status of the products given by 
the cus toms authorities in the importing Member State 
prevails on the opinion given by the competent authorities in 
the exporting beneficiary country.  
A person concerned can appeal against the decision in the 
Member State where the decision was taken or was appl ied 
for.  The right of appeal may be exercised in at least two 
steps:  
(a)  initially, before the customs authorities or a judicial 
authority or other body designated for that purpose ; 
(b)  subsequently before a higher independent body, which 
may be a judic ial authority or an equivalent specialised 
body, according to the provisions in force in the Member 
State.  
See Article 44 of Regulation (EU) No . 952/2013 laying down 
the Union Customs Code:   http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R0952&rid=1 . 
4) Requirement for preserving the 
documents related to issuance of 
certificate of origin  See Articles 91(1)d and 110(7).  The appropriate document s 
shall be kept for at least 3 years from the end of the year in 
which the statement on origin was made out or the certificate 
of origin Form A was issued.  
5) Any other relevant information  N/A. 
 
V.  REFERENCE TEXTS  
(a) The legislative texts in one of th e 
official WTO languages 
containing the preferential rules 
of origin applicable under a PTA 
granted under the Decision on 
Measures in Favour of Least -
Developed Countries (Annex F of 
the Hong Kong Ministerial 
Declaration)  As indicated in the relevant sectio ns above, the full legislative 
texts and their respective internet links are as follows:  
- Article 37 and Articles 41 to 58 of Commission Delegated 
Regulation (EU) No. 2015/2446 contain the rules concerning 
the definition of the concept of originating prod uct and the 
rules concerning the cumulation of origin, as well as its 
Annex 22 -03 (Introductory notes and list of working or 
processing operations which confer originating status).  
 Commission Delegated Regulation (EU) No. 2015/2446: 
http://eur -lex.europa.eu/legal -
content/EN/TXT/?uri=OJ%3AJOL_2015_343_R_0001  
- Article 60 and Articles 70 to 112 of Commission 
Implementing Regulation (EU) No. 2015/2447 contain the 
procedural rules, i.e. the rules concerning issue or making (b) The full text of the administrative 
regulations concerning 
modalities for issuance, 
acceptance, retrospective 
issuance and replacement of 
certificates of origin or any G/RO/LDC/N/EU/1  
 
- 6 - 
 
  equivalent declarations to be 
made, including any 
requirements   related to stamps 
to be used along with notification 
of stamps  out of proofs of origin, in particular all rules concerning the 
REX system, the rules on administrative cooperation and 
verification of proofs of origin.  
 Commission Implementing Regulation (EU) No.  2015/2447: 
http://eur -lex.europa.eu/legal -
content /EN/TXT/?uri=CELEX%3A32015R2447  
- Article 64 of the Union Customs Code lays down the rule and 
specific conditions concer ning the possible derogations.  
 The Union Customs Code, Regulation (EU) No. 952/2013: 
http://eur -lex.europa.eu/legal -
content/EN/TXT/?qid=1472824298675&ur i=CELEX:32013R0
952. (c) The full text and related 
administrative regulations of the 
modalities for the proof of 
movement of the consignment of 
the goods from the beneficiary 
countries to preference -giving 
coun tries including transit 
through third countries  
(d) The full texts of the modalities of 
the verification procedures and 
related penalties  
 
__________