Provisions for origin determination outlines the general requirement for the determination of the originating status of the goods. They contain the definitions which explain the terminology used in the origin legislation. They may also add leniency to rules of origin determination, alleviating the impact of the product specific rules through general tolerances/de minimis rules, cumulation/accumulation possibilities or other derogations (derogation to the principle of territoriality, etc.). By contrast, they may also render the application of the rules of origin more restrictive, with provisions on insufficient working or processing operations/non-qualifying operations or the application of a no-drawback rule.
The WCO studies aim to provide Members with useful tools and references for a better understanding and administrative implementation of the rules of origin related to origin determination.