Customs Rule
Union legislation specifies the detailed provisions for implementing the Union Customs Code regarding origin rules and preferential trade arrangements for imported textiles. The delegated regulation eu 2015 2446 establishes the specific criteria for determining whether imported linen yarn or fabric qualifies as a product of EU origin. This legal framework dictates that the spinning of yarn from raw flax or the weaving of yarn into fabric must occur within the Union to receive preferential status.
Origin Analysis
Mill legal departments use the guidelines in the annexes to structure their raw material sourcing and manufacturing workflows. Under the delegated regulation eu 2015 2446, the non-originating materials used in the spinning process must not exceed a set percentage of the ex-works price of the yarn. Exporters are required to issue an origin statement that references these exact rules.
This document is presented to customs officials at the port of entry.
Technical Boundary
Processing rules for flax fibres are distinguished from those for synthetic yarns to prevent incorrect duty assessments. The technical boundary limits the use of imported raw flax in yarn that is certified for export under EU trade agreements. It stops applying if the finished yarn is sold exclusively within the domestic market of the producing member state.