Advanced Search
MyIDEAS: Login

The Fiscal- Budgetary Implications Of Determining The Origin Of Products


Author Info

  • Florin TUDOR

    (DunĂ£rea de Jos University, Romania)

Registered author(s):


    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: no

    Bibliographic Info

    Article provided by Danubius University of Galati in its journal Euroeconomica.

    Volume (Year): (2009)
    Issue (Month): 1(22) (May)
    Pages: 58-62

    as in new window
    Handle: RePEc:dug:journl:y:2009:i:1:p:58-62c:dug:journl:y:2009:i:1:p:58-62

    Contact details of provider:
    Web page:
    More information through EDIRC

    Related research

    Keywords: preferences; non-preference origin; mandatory information regarding the origin; preferential origin;


    No references listed on IDEAS
    You can help add them by filling out this form.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Mihaela-Cristina ONICA, 2011. "Calculation of Forecast - Tool of the Decision and the Example of a Shipping Entity DANUBTRANS Galati S.C," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 406-412.
    2. Mihaela-Cristina ONICA, 2011. "Stock Analysis of S.C. ROPHARMA S.A. the Example of Romanian Pharmaceutical Entity," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 367-371.


    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:dug:journl:y:2009:i:1:p:58-62c:dug:journl:y:2009:i:1:p:58-62. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Florian Nuta).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.