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Cumulation

Cumulation is a mechanism that permits 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. You may find the following types of cumulation:

Bilateral cumulation

Materials originating in the EU may be used as materials originating in your country. This cumulation apllies to all EU preferential regimes.

How does it work exactly?:

If the rule attributed to your good is as that described in "sufficiently transformed goods" section (see a value added rule), (manufacture in which the value of all the materials used do not exceed [X% of the ex work price of the product), cumulation permits you not to account the value of the materials originating in the EU in the[X]% maximum threshold.

If the rule attributed to your good is as that described in "sufficiently transformed goods" section (see a change of tariff classification), (manufacture from materials of any heading except that of the product), because of cumulation you do not need to verify if there was change of tariff classification of the materials originating in the EU.

If the rule attributed to your good is as that described in "sufficiently transformed goods" section (see manufacture from yarn/meat/etc), (manufacture from [yarn] [meat] , etc, 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.

Diagonal cumulation

Materials originating in a defined country (mentioned in the relevant provision on cumulation) may be used as materials originating in your country.

How does it work exactly?

If the rule attributed to your good is as that described in "sufficiently transformed goods" section (see a value added rule) (manufacture in which the value of all the materials used do not exceed [X% of the ex work price of the product), cumulation permits you not to account the value of the materials originating in that country in the[X]% maximum threshold.

If the rule attributed to your good is as that described in "sufficiently transformed goods" section (see a change of tariff classification), (manufacture from materials of any heading except that of the product), because of cumulation you do not need to verify if there was change of tariff classification of the materials originating in that country.

If the rule attributed to your good is as that described in "sufficiently transformed goods" section (see manufacture from yarn/meat/etc) manufacture from [yarn] [meat], etc, 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.

Full cumulation

Processes carried out in the EU/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 cumulation.

How does it work exactly?

If the rule attributed to your good is as that described in "sufficiently transformed goods" section (see a value added rule), (manufacture in which the value of all the materials used do not exceed [X% of the ex work price of the product), cumulation permits you not to account the value of the materials imported from that country in the[X]% maximum threshold.

If the rule attributed to your good is as that described in "sufficiently transformed goods" section (see a change of tariff classification), (manufacture from materials of any heading except that of the product), because of cumulation you do not need to verify if there was change of tariff classification of the materials imported from that country.

If the rule attributed to your good is as that described in "sufficiently transformed goods" section (see manufacture from yarn/meat/etc) manufacture from [yarn] [meat] , etc, 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.

Finally, you need to have in mind 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.