THE FISCAL- BUDGETARY IMPLICATIONS OF DETERMINING THE ORIGIN OF PRODUCTS

Abstract: The customs tariff for import is the main instrument for regulating the external commercial trade, according to the national economic benefits of the states. This practice in the international trade was ruled in Art. XI of the General Agreement for Tariffs and Trade (GATT) which also establishes that the contract parties in this agreement will not set up and support other restrictions for import exept the customs tariffs. Consequently, the customs fees for import are determined based on the customs tariff for import. The common customs tariff in the EU implies, besides applying the customs fees, a preference for third countries, on which the EU agrees. The wrong determining of the origin of products can affect the state budget, the local budget or even the fiscal features and the budget of the company. As the determining of the origin raises important problems in the practice of the customs authorities, in order to diminish the fiscal-budgetary impact, we would like to suggest to people who are interested in this a model, a possible unitary procedure for interpreting the complex provisions of the rules concerning the origin of products