Cumulation is a mechanism that allows you to consider non-originating materials used or processing carried out in another country as originating in your country or carried out in your country. There are three types of accumulation.
(This cumulation applies to all EU preferential regimes.)
Materials originating in the EU may be used as materials originating in your country.
Rules Applied:
If the rule attributed to your good is as that described in the sufficiently transformed goods section:
• The value added rule: cumulation permits you not to account the value of the materials originating in the EU in the percentage maximum threshold.
• The change of tariff classification: because of cumulation you do not need to verify if there was change of tariff classification of the materials originating in the EU.
• Manufacture from certain products: because of cumulation you do not need to verify if the materials originating in the EU refer to a later state of production or not.
Materials originating in a defined country (mentioned in the relevant provision on cumulation) may be used as materials originating in your country.
Rules Applied:
If the rule attributed to your good is as that described in sufficiently transformed goods section
• The value added rule: cumulation permits you not to account the value of the materials originating in that country in the percentage maximum threshold.
• The change of tariff classification: because of cumulation you do not need to verify if there was change of tariff classification of the materials originating in that country.
• Manufacture from certain products: because of cumulation you do not need to verify if the materials originating in that country refer to a later state of production (i.e. fabric) or not.
Processes carried out in the EU or a defined country (mentioned in the relevant provision on cumulation) may be considered as carried out in your country Contrary to bilateral or diagonal cumulation, full cumulation permits you to consider materials that are not yet originating in the EU or your country. This implies that there are more materials imported from the EU or your country that you can use for cumulation purposes under this specific type of accumulation.
Rules Applied:
If the rule attributed to your good is as that described in sufficiently transformed goods section. The value added rule: cumulation permits you not to account the value of the materials imported from that country in the percentage maximum threshold. The change of tariff classification: because of cumulation you do not need to verify if there was change of tariff classification of the materials imported from that country. Manufacture from certain products: because of cumulation you do not need to verify if the materials you imported from that country refer to a later state of production (i.e. fabric) or not. Remember that if the processing carried out in your country is only one of the operations carried out in the list of minimal operations then cumulation cannot be applied.
(This cumulation applies to all EU preferential regimes.)
1) Bilateral cumulation
Materials originating in the EU may be used as materials originating in your country.
Rules Applied:
If the rule attributed to your good is as that described in the sufficiently transformed goods section:
• The value added rule: cumulation permits you not to account the value of the materials originating in the EU in the percentage maximum threshold.
• The change of tariff classification: because of cumulation you do not need to verify if there was change of tariff classification of the materials originating in the EU.
• Manufacture from certain products: because of cumulation you do not need to verify if the materials originating in the EU refer to a later state of production or not.
2) Diagonal cumulation
Materials originating in a defined country (mentioned in the relevant provision on cumulation) may be used as materials originating in your country.
Rules Applied:
If the rule attributed to your good is as that described in sufficiently transformed goods section
• The value added rule: cumulation permits you not to account the value of the materials originating in that country in the percentage maximum threshold.
• The change of tariff classification: because of cumulation you do not need to verify if there was change of tariff classification of the materials originating in that country.
• Manufacture from certain products: because of cumulation you do not need to verify if the materials originating in that country refer to a later state of production (i.e. fabric) or not.
3) Full cumulation
Processes carried out in the EU or a defined country (mentioned in the relevant provision on cumulation) may be considered as carried out in your country Contrary to bilateral or diagonal cumulation, full cumulation permits you to consider materials that are not yet originating in the EU or your country. This implies that there are more materials imported from the EU or your country that you can use for cumulation purposes under this specific type of accumulation.
Rules Applied:
If the rule attributed to your good is as that described in sufficiently transformed goods section. The value added rule: cumulation permits you not to account the value of the materials imported from that country in the percentage maximum threshold. The change of tariff classification: because of cumulation you do not need to verify if there was change of tariff classification of the materials imported from that country. Manufacture from certain products: because of cumulation you do not need to verify if the materials you imported from that country refer to a later state of production (i.e. fabric) or not. Remember that if the processing carried out in your country is only one of the operations carried out in the list of minimal operations then cumulation cannot be applied.