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Customs Origin Factsheet

Origin determines the economic nationality of a good and is not the same as ‘shipped from’. Origin is declared in the Customs declaration (C88) and is required for every import and export movement. It is used for statistical purposes and can result in a reduction or increase in any import duties payable. There are two types: preferential and non-preferential origin.

This factsheet outlines the details of each and what the rules are.

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