Preferential and non-preferential origin
The country of origin of goods is a factor in determining the amount of duty payable. Other factors include the type and value of the goods.
Reduced duty rates apply to European Union (EU) imports from countries that have trade agreements with the EU. Preferential origin rules in these agreements are used to determine the country of origin of the imported goods. You can use EUR1 certificates, Generalised System of Preferences (GSP) form A certificates and invoice declarations as proof of preferential origin.
Non-preferential origin rules apply for purposes other than preferential duty. These are used to determine, for example if trade embargoes or Anti-Dumping Duties apply or for compiling statistics.
The European Commission provides the following detailed information on the rules of origin:
See further guidance for:
- further information about the rules of origin
- power point presentation providing information concerning possible effects of Brexit on trade under free trade agreements.
If you are claiming preferential treatment for exports, you may be able to do this without using an EUR1 certificate. However, you must be approved to do this. If approved you may endorse your own export documentation (invoice or other commercial document) to state that the goods qualify for European Union (EU) origin status. This is normally referred to as an invoice declaration.
- are an approved exporter in one Member State
- frequently export products from another Member State
you may use your approval for exports from that other Member State.
You will only need approval to make an invoice declaration if your consignment exceeds €6,000 in value. You do not need approval if the consignment value is less than €6,000.
To apply for approval, you should complete the simplified procedure application form.
A supplier’s declaration is supporting evidence for an application for origin certification. Suppliers provide these declarations to exporters, stating the origin of their products.
Long-term supplier’s declaration
You can use a single supplier’s declaration to cover several shipments of goods where:
- the supplier regularly supplies you with goods
- the preferential origin is expected to be the same for a considerable period of time.
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