The origin of goods is not to be confused with their country of dispatch.
Securing the customs origin of goods
In an international production chain, raw materials, components, assembly and processing may involve several countries. Determining origin becomes both a legal and technical exercise.
The Binding Origin Ruling (BOR) allows an operator to ask the customs authorities to determine a product’s origin against a precisely described sourcing arrangement.
Binding Origin Information may concern preferential or, depending on the trade flows, non-preferential origin. It is not compulsory, but can provide certainty where origin determines reduced customs duties, a trade policy measure or a marking requirement.
Preparing a documented application
Under Article 33 of the Union Customs Code, Binding Origin Information is generally valid for three years. It binds both EU customs authorities and its holder, provided the goods and the conditions establishing origin correspond to those described in the decision.
It has no retroactive effect.
The application must therefore be prepared precisely: tariff classification of the finished product, the origin and classification of materials, component values, manufacturing stages and their respective locations. The French customs authorities also recommend clarifying tariff classification first where it is uncertain.
Binding Origin Information is particularly useful before introducing a new sourcing arrangement, recurring trade flow or operation with significant customs implications.
Does the manufacturing arrangement actually used still correspond exactly to the one assessed by the authorities?
If your matter concerns a customs origin issue or an application for Binding Origin Information, contact the firm, which will get back to you to discuss your situation.