Preferential tariff

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In addition to the standard tariff rates that apply to imports of goods from every third country, there are so-called preferential tariffs that are only granted under certain conditions. Preferential tariff rates represent preferential treatment, since the preferential tariff rate is usually considerably lower than the standard tariff rate.

Preferential tariff rates are based on international agreements between states or associations of states. So has z. For example, the EC concluded such agreements, so-called preferential agreements, with a number of other states.

Preferential agreements are divided into unilateral and bilateral agreements. Within the framework of unilateral agreements, one contracting party grants the other contracting party preferential treatment for imports of originating goods (imports at preferential tariffs). In bilateral agreements, the contracting parties grant each other preferential treatment for the import of originating goods. The EC has bilateral preferential agreements with the following countries:

EFTA states ( Norway , Iceland , Switzerland and Liechtenstein ), various Mediterranean countries ( Jordan , Egypt , Lebanon , Syria , Algeria , Morocco and Tunisia ), Israel and the Palestinian territories, the Faroe Islands , Macedonia , Ceuta and Melilla , Mexico , South Africa and Chile .

The EC grants unilateral preferential treatment for imports of originating goods from various developing countries , countries in the Pacific and Caribbean and various South American countries.

Imports at the preferential tariff rate, which in many cases is 0%, are only granted if the imported goods are of origin within the meaning of the respective preferential agreement. This is generally the case if the goods are completely extracted or manufactured in the territory of the respective contracting party (e.g. animals born and bred in the country, vegetables harvested there, etc.). However, it can also be a preferential origin goods if the goods have been treated or processed to a sufficient extent in the territory of the contracting party. In this context, the preferential agreements provide for certain conditions that must be met for each commodity, e.g. B. Manufacture of goods from raw materials whose value does not exceed 40% of the subsequent ex-works price. The process by which the preference indicator for a product is determined is called preference calculation . There are also a number of special regulations on preferential origin.

Proof of preferential origin has to be provided in the form of appropriate documents. In the case of bilateral preferential agreements, proof must be provided in the form of a so-called movement certificate EUR.1 , which must be issued with the participation of the customs authorities of the exporting country and presented to the customs authorities of the importing country upon import. In addition, the preferential origin can be proven in certain cases by means of a so-called declaration of origin on the invoice or another commercial document. The declaration of origin must correspond to a prescribed wording. In the case of the unilateral preferential agreements, the preferential origin has to be proven by a certificate of origin Form A.

Incidentally, there is no preferential agreement between the EC and Turkey , but a free trade agreement . This means that goods that have been in free circulation in the EU or Turkey are duty-free when they are imported into the EU or Turkey. Free trade agreements thus provide for even more extensive preferential treatment than preferential agreements. Proof of the free trade character of the respective goods is to be provided by an A.TR goods movement certificate . Free trade agreements also exist between the EC and Andorra and San Marino .

Proof of preference

  • Formal proof of preference
    • Form A
    • Movement certificate (WVB) EUR. 1
    • MC EUR-MED
    • WVB A.TR
  • Simplified proof of preference
    • Declaration of origin on the invoice

See also

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