List rule

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As list rules is called in a preferential agreement Working mentioned or processing required to be carried out on non-originating materials so that the product produced is awarded origin.

The list rules are arranged according to HS numbers and set out in an appendix to the respective preferential agreement.

To put it simply, the lists specified as an annex to the agreement contain the respective work steps which legally equate goods that have been worked or processed in one country and originate in another country with goods originating in that country.

A diesel engine factory in country A is an example . The components of the engine come from country B and have a purchase value of 80 euros . This diesel engine is assembled entirely from these components from country B and the retail price is 190 euros. At 80 euros, the value of the individual parts is approx. 42% of the sales price of 190 euros. The diesel engine is therefore not considered a product of origin in country A, since the added value is below that required in the list rule (see below). If the engine had a sales price of 200 euros, the requirement (value of the components not exceeding 40% of the sales price) would be met precisely, as this value must not be exceeded. The engine would then be a product originating from country A and would fall under the preferential agreement.

Examples of list rules

HS position Description of goods Working or processing of non-originating materials that give origin
Chapter 7 Vegetables, plants, roots and tubers used for nutritional purposes Manufacture in which all the materials of Chapter 7 used are wholly obtained
8408 Piston combustion engines with compression ignition (diesel or semi-diesel engines) Manufacture in which the value of all the materials used is 40%. H. does not exceed the ex-works price of the goods produced

The fulfillment of the list rules, like the fulfillment of other preference rules, is evidenced by the respective competent authorities in the country of origin by issuing a preference certificate. These are e.g. B. EUR.1 or Form A .

Individual evidence

  1. ↑ Stabilization Agreement between the European Union and the Republic of Croatia of December 13, 2004, published in the Official Journal of the European Union, January 28, 2005, Annex II, L26 / 253 and L26 / 301.

See also

Preference calculation , country of origin , tariff preference

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