What it is
Preferential origin (präferenzieller Ursprung) decides whether a product qualifies for reduced or zero duty under a free trade agreement, for example EU-UK TCA, EU-Korea, EU-Japan, EU-Canada CETA, Pan-Euro-Mediterranean, or one of the GSP arrangements. The proof is built per tariff code: you have to apply the specific list rules, document the manufacturing process and back it up with supplier evidence such as long-term supplier declarations (LLEs / LTSDs) and, for higher volumes, the REX (Registered Exporter) system or movement certificates like EUR.1.