Origin of goods
Preferential origin is granted to goods from certain countries, which have met certain criteria or rules that allow preferential treatment (reduction or abolition of customs duties). The rules on the basis of which the goods are acquired with preferential origin are prescribed in protocols / annexes of origin in the bilateral and multilateral agreements concluded by the Republic of North Macedonia. At the moment, the Republic of North Macedonia has concluded a Stabilization and Association Agreement with the European Union member states and Free Trade Agreements with EFTA countries, CEFTA member states, Turkey and Ukraine, as well as a Partnership, Trade and Cooperation Agreement between the Republic of North Macedonia and the United Kingdom of Great Britain and Northern Ireland. In addition, in 2012 the Republic of North Macedonia acceded to the Regional Pan-Euro-Mediterranean Convention on Preferential Rules of Origin (PAM Convention) which aims to replace all previous protocols / annexes on origin.
Today, a small number of goods are wholly obtained or produced in one country. Determining the origin of this type of goods is simple.
However, determining the origin of the majority of goods becomes more complex due to the fact that their production can take place in several stages and in different countries.
There are two kinds of origin:
- non-preferential origin, and
- preferential origin.