This paper reviews reciprocal and unilateral preferential rules of origin, including the possibility of introducing expanded cumulation flexibilities to show why they are seemingly resistant to harmonisation and simplification efforts. It explains, from a practitioner’s perspective, several of the main administrative and structural challenges faced by large and small producers, and in particular small and medium-sized enterprises, in both developing and developed economies. It then proposes some policy options and practical solutions to address these challenges.
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