The European Court of Justice in its judgment C-Case C‑210/22 released on 21 September 2023 declares that, in the determination of the made in, apart the type of rule of origin for non-preferential origin calculation, it is important to check if a substantial transformation has been performed . Indeed, processing or working operations may still be substantial when that processing or working brings a clear qualitative change to the product.
This a very interesting judgement that can provide support in the ongoing management of the AEO.
The European legal framework is made by the following pillars:
- the Guidance on non-preferential rules of origin (March 2022) TAXUD;
- the regulations currently in force (EU regulation 952/2013, EU Commission delegated regulation 2015/2446, EU Commission implementing regulation).