Origin
There are different sets of origin rules depending upon the trade policy that is being implemented. The legislation covering rules of origin also varies from product to product, country to country and is dependant on the type of processing (e.g. manufacture or assembly). An imported product may have different origins for preferential and non-preferential purposes. It is important to get it right to determine whether a license is required, whether a preferential rate of duty can be claimed, whether anti-dumping duties apply or whether certain documentation is needed / may be issued.
Erroneous declarations of origin probably account for the largest back duty demands issued by Customs.
Preferences
The EC allows goods from certain less developed countries in the world to be imported duty free or at reduced rates of duty, so as to encourage exports from those countries and to promote international trade. The most common system is known as the Generalised System of Preferences, or GSP. Similar arrangements exist for the least developed countries in the world, allowing duty free access. Preferential duty arrangements also apply to many other countries which the EU seeks to favour for political or economic reasons.
Reduced duty or duty free importation may be limited to certain tariff headings, and in some cases to specified countries.
If you are importing with a preferential certificate of origin such as a GSP Form A or EUR 1 you must ensure that it is a valid document, i.e. that the goods comply with the relevant rules of origin in the trade agreement between the EU and the exporting country.
Import licensing
Although most goods can be imported without a licence, for certain imports you have to apply for an import licence from the Department of Trade & Industry, particularly textiles and clothing.
Licences are usually issued up to a set quota limit each year and can be export-administered or import-administered or both. The former is the more common. With export-administered quotas, the exporting country allocates the quota by the issue of export certificates, up to the quota limit, to exporters of the restricted goods. You present the original export certificate together with an application for an import licence.