RULES OF ORIGIN

Workshop
For Customs Brokers

Exercise Booklet

Use the Origin Protocol of the EU – CARIFORUM Economic

Partnership Agreement

Are the goods in the exercises considered to be originating or non-originating

according to the origin rules?

Unless otherwise indicated, any references to Chapters and headings are

those of the Harmonized System, edition 2012

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 Exercise 1

A farmer in Belize imports one-week-old chickens from Mexico.

Are eggs laid in Belize by those chickens considered to be originating in Belize?

Why?

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 Exercise 2

A factory ship from Finland processes, packages and stores tuna that has been caught by a fleet
of Swedish flagged fishing vessels outside of the territorial waters of the EU. Is the tuna
considered to be an originating good in the EU?

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 Exercise 3

Galvanised pipes imported into the Bahamas from Chile are used in the production of elbows
and flanges.

Are the off-cuts and metal filings resulting from such a production process in the Bahamas
originating products of that country?

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 Exercise 4

A US company sets up an oil exploration and development company in Belize.

Is the crude oil produced by this company originating in Belize (CARIFORUM/EU)?

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 Exercise 5

A producer in France distils fragrant plants to produce essential oils of these plants. The plants
were grown in France.

Is the essential oil originating under the wholly obtained rules in France/EU?

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 Exercise 6

Plastic boxes of heading 39.23 are manufactured from non-originating granules of plastics.

Ex-works price of the boxes: € 10. - per box.

Value of granules used: € 6. - per box.

Conditions required for the goods to be considered as sufficiently worked or processed:

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 Exercise 7

Rails for railways of heading 73.02 are manufactured from non-originating ingots of steel
classified in heading 72.06:

Conditions required for the goods to be considered as sufficiently worked or processed:

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 Exercise 8

A valve casting is imported into the Bahamas for further work and is then exported to the EU.
The value of the non-originating parts of the final product is 38 % of the ex-works price. The
final product is classified in subheading of 8481.10 and the initial valve casting has been
classified in subheading 8481.90.

List rule for 8481, see Chapter rule for Chapter 84 (ex 84)

- Column 3: CTH + value of non-originating materials not to exceed 40 %

- Column 4: value of non-originating materials not to exceed 30 %

Is the final product originating in the Bahamas?

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 Exercise 9

Compression ignition internal combustion engines are manufactured in Jamaica and exported to
the EU. The final product has a classification of 8408.20. The engine block is imported from
Thailand (8409.99) and other parts imported from US (8409.99) (the value of the imported parts
are 65 % of the ex-works price of the final product).

List rule for 8408: Manufacture in which the value of all materials used does not exceed 40% of
the ex-works price of the product.

Is the final product originating in Jamaica?

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Exercise 10

Iron nails of heading 73.17 are manufactured from non-originating iron wire classified in

heading 72.17:

Conditions required for the goods to be considered as sufficiently worked or processed:

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