Preferential and non-preferential origin

Overview

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:

• Guidance on the Rules of Preferential Origin
• EU Trade Helpdesk 
• Market Access Database.

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.

Simplified procedures

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.

If you:

• are an approved exporter in one Member State
• and
• 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.

Next: Arrangements with Turkey

Supplier’s declaration

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.

Supplier’s declaration for goods having preferential origin status

Supplier’s declaration for products not having preferential origin status

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
• and
• the preferential origin is expected to be the same for a considerable period of time.

Long-term declaration for products having preferential origin status

Long-term declaration for products not having preferential origin status

Next: Binding Origin Information (BOI)

Reveunue Origin Guidance brexit-effects-free-trade-agreement reveune origin