Customs rules of origin consultation: tariff classification, applicable rule and proofs

Situations involving customs rules of origin

• An exporter claims a preferential tariff without having checked the rule of origin for its product.
• A supplier to a European buyer must substantiate the origin of its deliveries.
• A manufacturer is changing its materials sourcing pattern and questions the effects on origin.
• The suppliers’ declarations held appear incomplete or outdated.
• A customs broker seeks to make the tariff classification of a product more reliable before any post-clearance verification.
• An importer wants to verify that the relevant trade agreement actually covers the product concerned.

Process

1. Gathering of information. ASKonsult first identifies the product, the relevant trade agreement and the sourcing pattern.
2. Review of the tariff heading. The analysis then covers the tariff heading and the applicable rule of origin.
3. Review of proofs. Proofs of origin and suppliers’ declarations are then reviewed.
4. Gap identification. The gaps found lead to defining the safeguards to be put in place, on the tariff heading as well as on the proofs.
5. Presentation of findings. It takes place in writing or during a 60-minute videoconference, the only synchronous step of the oral format.

Deliverable

In written format, the deliverable takes the form of an analysis note. In a videoconference, a session record sets out the points examined. In both cases, it first sets out the rule applicable to the product. It then presents the findings on the origin file and the gaps identified. Finally, it sets out the safeguarding measures to be taken. The note is delivered 5 working days after receipt of complete information. The videoconference, for its part, takes place in a slot at least 7 days after booking (priority slot possible within 5 working days), Tuesday to Thursday.

Prerequisites

The analysis requires the product sheet and the bill of materials. Suppliers’ invoices and declarations supplement this information. Identification of the trade agreement concerned is also necessary. The timeframe runs from receipt of all this information.

Frequently asked questions

Written note or videoconference: which format to choose?

The note is suitable when an analysis of customs rules of origin is to be kept in the origin file. The 60-minute videoconference, on the other hand, allows a direct exchange on the findings and gaps. It gives rise to a session record. In both cases, the deliverable covers the applicable rule, the findings, the gaps and the safeguarding measures.

What timeframes apply to a consultation on customs rules of origin?

Timeframes are indicative and run from receipt of a complete file. The note is delivered within the 5 working days following that receipt. For the videoconference, the slot is set at least 7 days after booking (priority slot possible within 5 working days), Tuesday to Thursday. The firm schedules these sessions in advance, in set time slots. In addition, an admissibility check precedes the start of the consultation.

What role does the interactive assistant play?

An interactive assistant (IA-04) supports the completion of checklists O-01 and O-02. It explains the sections and criteria, then rephrases the questions where needed. It also checks the consistency and completeness of the answers. However, the assistant issues no opinion and does not qualify any particular situation. It only prepares the work that the firm analyses and validates.

Which right of withdrawal applies?

For a consumer client, a seven-day right of withdrawal applies. A slot set at least seven days after booking preserves this right. However, a consultation scheduled less than seven days ahead entails immediate performance. The firm then obtains the client’s express consent, after informing the client of its consequences. In that case, the right of withdrawal can no longer be exercised.

Does the information provided remain confidential?

The firm treats the information and documents provided as confidential, including suppliers’ invoices and declarations. They circulate solely through the secure area and serve only the purposes of the consultation. This obligation survives the end of the relationship. In addition, input into the interactive assistant excludes data identifying third parties and sensitive data.

What follows the consultation?

When the origin file calls for structured work, the Preferential origin package (K-04) takes over. The CV-04 intake template opens this package. A recurring need then falls under the Steering subscription (A-02). In addition, the Preferential Origin interactive training (IA-01) and consultations C-07 and C-08 supplement the analysis.

Out of scope

The consultation on customs rules of origin includes no representation before the customs administration. Nor does it include applying for a binding ruling on the client’s behalf. Customs clearance also remains outside the service. These steps fall to the client or, where applicable, to an authorised professional.