In recent years, the origin of goods, which have been mentioned a lot in the world of foreign trade, is growing in importance as a result of the entry into force of new additional customs duties and additional financial burdens and because countries follow stricter trade policy measures. Origin determines the origin of an item, in other words, the economic nationality of the item. The provisions of origin are taken into consideration in the trade policy measures to be applied to the goods and in preferential tariff applications.

In the Customs Code, the origin is regulated under two separate headings as the non-preferential origin of the goods and the preferential origin of the goods. Under the heading” non-preferential origin of goods", the basic rules of origin are considered. These rules take into account other financial obligations, such as additional customs duties or additional financial obligations, in the implementation of the trade policy measures in force in the relevant regulations. Preferential origin of goods leads to preferential tariff applications with preferential tariff practices included in agreements that require a preferential tariff implementation that Turkey has made with some countries or groups of countries designated by the president and recognized unilaterally by Turkey for some countries, groups of countries or parts of the territory.