In brief
A proof of preferential origin certifies the preferential origin of goods and allows reduced or zero import duties under trade agreements.
Contents
What is Proof of preferential origin?
The EU has concluded free trade and preferential agreements with numerous countries. If goods meet the rules of origin of the agreement concerned, they can be imported into the importing country at a reduced rate of duty or duty-free. A proof of preferential origin is required for this. It must be distinguished from the certificate of origin, which certifies non-preferential origin and does not trigger any tariff preference.
Which form is permitted is laid down in the agreement concerned. The classic form is the movement certificate EUR.1, which the exporter applies for and the customs authorities endorse; under pan-Euro-Mediterranean cumulation there is the EUR-MED. In addition, there is the statement on origin, which the exporter makes itself on the invoice or another commercial document. For some agreements and under the Generalised Scheme of Preferences, this requires registration as a registered exporter in the REX system.
The proof is often based on supplier's declarations, with which upstream suppliers confirm the originating status of their goods. In an individual case, the information provided by the customs authorities is binding; this entry does not constitute legal advice.
In practice: maintenance and procurement
If spare parts are re-exported, supplier's declarations on preferential origin should be requested early and renewed regularly. Without them, a proof of preferential origin often cannot be issued for the exported goods.
Synonyms and abbreviations: movement certificate EUR.1 · EUR-MED · statement on origin · origin declaration · preferential origin certificate
Frequently asked questions
What is the difference between EUR.1 and a certificate of origin?
The EUR.1 certifies preferential origin under a trade agreement and can lead to lower duties in the importing country. The certificate of origin certifies non-preferential origin, for example for commercial policy measures, and does not bring any tariff preference. In Germany, certificates of origin are issued by the chambers of commerce (IHK), while the EUR.1 is endorsed by the customs authorities.
What is a statement on origin on the invoice?
With a statement on origin, the exporter itself confirms preferential origin using prescribed wording on the invoice or another commercial document. Whether this is permitted and which conditions apply, such as authorisation as an approved exporter or REX registration, depends on the agreement concerned.
What is REX?
REX stands for the Registered Exporter system. Registered exporters can certify preferential origin themselves with a statement on origin. The system is used under the EU's Generalised Scheme of Preferences and in some free trade agreements. In Germany, registration is carried out via the customs authorities.
What is a supplier's declaration needed for?
With a supplier's declaration, a supplier within the EU confirms that its goods meet the preferential rules of origin. The exporter uses this information as the basis for its own proofs of preferential origin. There are single and long-term supplier's declarations; the latter cover recurring deliveries over a specified period.