In foreign trade and customs procedures, origin is a concept that generally refers to the nationality of the goods. Turkey's agreements with some countries or groups of countries require preferential tariffs, that is, low-tax or tax-free operations on the import of products originating in those countries. The preferential tariff can be applied only by determining the country of origin of the goods, that is, in which country they are produced.

The basic framework for determining the origin of goods is formed by the rules of origin set out in the Revised Kyoto Convention of the World Trade Organization (WTO) and bilateral or multilateral trade agreements between countries and the protocols of origin associated with them. According to the WTO's June 2021 data, there are currently 349 regional trade agreements in force in the world. In the WTO Revised Kyoto Convention, the rule of origin is defined as “legal regulations applied by a country to determine the origin of an item and formed within the framework of national and international legislation”. The concept of the country of origin is also expressed in the form of “the country in which products are manufactured or produced in accordance with the criteria established for the purpose of implementing a customs tariff, quantity restrictions or any measures related to trade policy”.

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