Origin Management

This volume sets out a holistic approach that allows companies operating internationally to secure reduced import duties in Free Trade Agreements (FTAs) through the creation of a single, auditable, global platform that facilitates preferential origin claims.

Origin Management describes a holistic approach that allows internationally operating companies to benefit from reduced import duty rates within Free Trade Agreements (FTAs). Through the creation of a single, auditable, and global platform, companies are enabled to successfully claim preferential origin and sustain, review and audit preferential treatment claims. Seeking to provide a comprehensive treatment of origin management for a professional audience, this book outlines the underlying theoretical concepts and legislative frameworks, and presents practical implications and guidelines for a successful origin management program as part of a strategic sourcing initiative. The authors advocate an approach that involves sharing and distributing information and resources throughout the company and the supply chain, resulting in competitive advantages, synergies, and a central information point for all origin associated issues.

Approaches the topic from a practical perspective, providing the relevant theoretical backdrop yet allowing a practical understanding of how to benefit from FTAs

Relevant to both practitioners and students - provides enough theory and practice combined to use the book in multiple settings

Supporting graphs, stats, legal framework, and examples

Includes supplementary material: sn.pub/extras

Auteur

Anne van de Heetkamp s experience in customs and trade consultancy, global trade software and global trade product development with private, public and venture-backed companies spans multiple countries, continents, and decades. His involvement in origin management and customs/trade issues include advisories regarding origin claims and sustainability thereof, a wide of trade compliance issues, management of data collection teams, managed services, and product development.Ruud Tusveld is partner in charge of the Dutch Customs and international trade practice of PwC, leader of the PwC EMEA Customs & International Trade group as well as global coordinator for the PwC Customs network worldwide as a member of the global indirect tax leaderships team of PwC. He has over 25 years of experience in the field of customs, and specializes in customs regimes aspects related to distribution and production of goods (sourcing, origin, customs warehousing ,processing reliefs and centralised solutions), customs valuation (in relation to TP) as well as excises, in all cases combined with advisory on the related main international VAT aspects.

Contenu
Preface.- Part I: Theory, Background, and Legislation.- 1 Setting the Stage for World Trade.- 2 Type of Trade Agreements.- 3 Free Trade Agreements - Numbers and Background.- 4 The Content of the FTA Text and Its Range.- 5 (Rules of) Origin.- Part II: Practice and Working with the Requirements.- 6 Sustaining Origin Claims.- 7 Solicitation - Vendor Outreach.- 8 Associated Programs.- 10 Legal Matters - Binding Origin Rulings and Court Cases.- Part III: Origin Management: Setting Up a Organization that Successfully Deals with the Requirements and Benefits Origin Programs Offer.- 11 Origin Management.- 12 Industry Insight.- 13 Why is this Complex.- 14 Definitions/Abbreviations.- 15 Appendices.- 16 References