Defining the origin of goods is of fundamental importance within the framework of trade between the European Union and non-EU countries, since the tax treatment of goods depends on their customs origin.

The principles of attribution of origin, non-preferential and preferential, are fixed by the Union Customs Code under a set of rules under Title II that refer to the Royal Decree for the concept of rules of origin and cumulation, and to the RE for the certification of origin and control procedures.

Legal references:

Articles 59-68 of EU Reg. 952/2013 - UCC
Articles 31-70 and annex 22-01 of the Delegated Regulation (EU) 2015/2446 - RD
Articles 57-126 of the Implementing Regulation (EU) 2015/2447 - RE