RD/RO/8* 12 September 2013 
  Committee on Rules of Origin 
UNOFFICIAL ROOM DOCUMENTS 
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EUROPEAN UNION 
 
The EU applies non-preferential rules of origin.  As  notified in the early days (G/RO/N/1), these are 
laid down in our Customs Code (Regulation (E EC) No. 2913/92) and its Implementing Provisions 
(Regulation (EEC) No. 2454/93).  We apply the general principle of "Last Substantial Transformation", with some detailed, so-called "list rules" in the Implementing Provisions.  
For those products not included in the list, customs authorities apply the Guidelines that are 
published on the Commission's web-site.  These guidelines are largely based on the rules already agreed in the HWP, or, in the absence of agreement, on the EU negotiating position for those 
negotiations. 
 We do not consider that the requirement of a proof  of non-preferential origin should "compensate" 
the absence of non-preferential rules of origin.  In fact, in the EU we do require a proof of 
non-preferential origin in to some specific cases of quantitative restrictions (quota) for some agricultural goods.  They are based on agreements  with the country in question (often concluded 
after enlargement of the EU) and include specific  procedures for issuance of certificates and 
administrative cooperation for the verification of th ose certificates.  I have to stress that these only 
cover a small minority of cases. We do not require proof of non-preferential origin for all the other 
situations.  And more generally, we do not believe that a proof origin issued in another country has 
any value in the absence of an agreement between the countries concerned.  This of course until 
the harmonization process is concluded and we all apply the same rules.  
The type of rule applied can be any of the th ree types you mention, in accordance with the 
principles laid down in the Agreement on Rules of Origin:  change of tariff classification, value added percentage or specific operation (for example,  dying/printing of textile fabric or diffusion of 
integrated circuits). 
 
The non-preferential rules of origin aim at the correct implementation of all trade policy measures based on origin of goods, with the exception of pr eferential tariff treatment resulting from bilateral 
or regional trade agreements or autonomous trad e preferences.  They ensure legal certainty, 
predictability and equal treatment of economic operators.  
The EU applies non-preferential origin rules for the implementation of anti-dumping and 
countervailing duties under Article VI of GATT 1994, safeguard measures under Article XIX of the GATT 1994, origin marking requirements under Article IX of the GA TT 1994, quantitative 
restrictions and tariff quotas, government procurement and trade statistics. 
 
 
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