The Regional Impact of Fiscal Tariff Preferences for the Import of Goods in Non-EU Countries

Abstract

The common customs tariff of EU implies, besides applying customs taxes, granting a preferential regime to third countries whom EU agrees to do so. The origin of goods represents the „economic” nationality of the goods being the object of international trades. As far as that origin protocol is concerned, in order to establish a unitary work practice and eliminate ambiguities and the direct consequences they bear upon the traders and the local of budget structure, it is recommended that the evaluated goods should be assigned an as exact and through classification as possible. This study is also based on the explanations provided by the central authority of customs on the purpose of emphasizing the economic effects of the goods origin and the strong protective character of the customs tariff in the international trade relations.