EC Rules of Origin

Article 9 of the Treaty of Rome provides that the European Community "shall be based upon a customs union which shall cover all trade in goods and which shall involve the prohibition between Member States of customs duties on imports and exports and all charges having equivalent effect, and the adoption of a common customs tariff in their relations with third countries." In accordance with the regulation governing the free movement of goods across the EC, it is necessary to be able to differentiate between products according to origin. "EC Rules of Origin" provides a detailed guide to the complex rules for determining the origin of goods. It considers such topics as the necessity for and legal basis of EEC origin rules, and examines in turn non-preferential origin rules and preferential origin rules and their applications. The authors also assess Community decision making procedures and look to the future of origin in International Trade. The text is supported throughout by relevant case material and examples.