Preference calculation
The preference calculation describes a (mostly program-supported) calculation method for determining the original property of a product.
Sense and purpose
By establishing the original status in accordance with the rules of origin , the manufacturer or exporter of a product can claim preferential treatment for it. Preferential treatment allows, for example, the product to be exported to a country of destination at preferential tariff rates (i.e. duty-free or reduced duty), provided there is a preferential agreement between the country of origin and the country of destination . As a result, the manufacturer or exporter of a product with originating status can possibly achieve a competitive advantage over the manufacturer or exporter of a comparable product without originating status, since the product is not subject to customs duties.
Criteria of origin
Products are granted originating status if they meet the conditions set out in the so-called list rules, for example if they have either been completely extracted or manufactured or have been sufficiently treated or processed in the country of origin . While the criterion of complete extraction or production is relatively easy to determine (e.g. in the case of agricultural products), the criterion of sufficient treatment or processing usually requires a value calculation of the product components, broken down according to their origin.
Application of preference calculation
The preference calculation is used for self-made, assembled products in order to determine the value proportions of the individual components of the end product according to their original properties (preferential and non-preferential). After determining the proportions, the indicator for the original property is set, provided that the value limits for the preferred origin specified for the respective product group - based on the ex-works sales price of the product - are not fallen below. The product groups are differentiated on the basis of their statistical goods numbers ( customs tariff number ) according to the harmonized system .
Requirements for the automatic calculation
The automatic, program-supported preference calculation places the following requirements on the IT system used :
- For the end product, a complete parts list consisting of the individual parts master records (material master records ) must be saved in the IT system
- The respective price must be stored in the IT system for each material master record in the parts list
- For each material master record in the parts list, the respective preference indicator must be saved in the IT system
- For each material master record in the parts list, the respective statistical commodity number must be saved in the IT system
- For the statistical commodity codes used, the associated preference rules for determining the preference indicator must be stored in the IT system
Integrated and non-integrated systems
In modern, integrated systems for corporate control ( ERP systems ), the functionality for preference calculation is already included in many cases, since the necessary basic data such as parts lists, material master records, prices etc. are already recorded and saved due to further use in the areas of production, materials management and accounting become. In addition, there are also separate programs from specialized providers who then usually obtain the required data from the ERP system via a data interface .
Further regulations
In connection with the preference processing, further legal requirements must be observed:
- The manufacturer or exporter must provide complete proof of the preferential origin in the form of supplier declarations for the purchased (i.e. not self-produced) materials contained in a preferential product , the origin of which is assumed .
- The preference calculation carried out must be transparent and verifiable to the customs authorities , for example in the form of stored system logs.