Rules of
origin (RoO) are the criteria needed to determine the national source of a
product. Their importance is derived from the fact that duties and restrictions
in several cases depend upon the source of imports. Rules of origin determine
where goods originate, i.e. not where they have been shipped from, but where
they have been produced or manufactured. As such, the ‘origin’ is the 'economic
nationality' of goods traded. Alongside tariff classification and value, the
origin of a good is a determining factor based on which the customs tariff
treatment is applied.
There is wide
variation across governments in the practice of determining RoO. For customs
matters, there is a distinction between non-preferential and preferential rules
of origin. Preferential origin is related to special arrangements and trade
agreements that grant members access to domestic markets at preferential
tariffs. Where all the requirements are met, goods with preferential origin are
eligible to be imported with lower duty rates or at zero rate, depending on the
preferential tariff treatment provided for.
To obtain an
assessment on the origin of goods prior to an import or export transaction,
traders can apply for an advance ruling on origin by writing to the
Commissioner of Customs. Customs will then issue an advance ruling within 30
days upon the receipt of all requisite information and the ruling will remain
valid for 12 months after the date of issuance.
The procedure for requesting for advance ruling on origin can be viewed
on the Tanzania Trade Portal. To get more
information about how to apply for advance ruling please follow this link.
Concerning
imports, EAC Rules of Origin are applied to products imported into Tanzania to
distinguish between goods that were produced within the EAC Member States and
entitled to preferential tariff treatment and those that are considered to have
been produced outside the EAC region that attract full import duties. Below is
the Link of EAC and SADC rules of origin.
The East African Community Customs Union (Rules of
Origin) Rules, 2015
Southern African Development Community rules of origin.
Concerning
exports, EAC rules of origin are applied to export products originating in
Tanzania. When an export good meets all the criteria of a set of rules of
origin, a certificate of origin can be issued for the goods and preferential
terms will apply. To date, the procedures for obtaining [7] different
certificates of origin for export products have been documented and uploaded to
the Tanzania Trade Portal. These
procedures are as listed below.
1.
EAC
2.
SADC
3.
EU
4.
China
5.
INDIA
6.
AGOA
7.
GSP
To learn more
about Rules of Origin and find out which specific Trade Agreements your exports
can benefit from, visit the Rules
of Origin Facilitator.
