When goods are claimed to have a specific preferential origin, customs authorities in the importing country must verify the claim. To do this, traders need to provide proof of origin.
Proof of origin is a document that certifies where a product was made. It is essential for claiming preferential treatment under trade arrangements, such as reduced or zero tariffs. Different trade arrangements require specific types of proof, so it’s important to know which one applies to your goods.
Types of proof
The most common types of proof of origin are:
- Government certificates – Movement Certificate EUR.1 or EUR-MED, required for preferential trade agreements the EU has with certain countries.
Movement certificate EUR.1 or EUR-MED must comply with a number of specific technical requirements which are laid down in each arrangement. One of these requirements is that they must have a printed green guilloche pattern background. There is no single model, but an enlarged illustration of a type of "green guilloche-pattern background" is available.
Guidelines on technical printing requirements have been agreed by the Customs Code Committee.
- Self-certification – A declaration by the exporter on the originating status of a product made out on a commercial document. The EU exporter may be required to be authorised (Approved Exporter) or registered (in the Registered Exporter (REX) system). Depending on the relevant preferential arrangement, one of the following types of self-certification documents on origin will be used:
- Statement on origin – A statement made out by typing, printing, handwriting or stamping the text on the invoice or any other commercial document, by the registered exporters in REX. The exporters trading under the Generalised Scheme of Preferences (GSP), with the OCTs, and certain bilateral FTAs must be registered in REX. The unregistered exporters (without a REX number) may make out statements on origin for consignments of originating products having a total value (based on the ex-works price) which does not exceed EUR 6 000, and in the case of trade with the OCTs, EUR 10 000.
- Invoice declaration or origin declaration – A statement added to commercial documents like invoices or delivery notes. This can replace specific proof of origin if the exporter has prior authorisation from customs authorities (approved exporter status granted) or if the consignment is below a certain value.
- Supplier’s declaration – A declaration by a supplier about the origin of goods. This is often needed by exporters to certify the preferential origin of the goods they sell. A supplier’s declaration can be used by a supplier to declare the originating status of the goods they provide to a customer who may need this information to certify the preferential origin of the goods being exported. Guidance on the application of provisions concerning the supplier’s declaration has been agreed by the Customs Expert Group – Origin Section”).
- Importer’s knowledge – In the context of the EU-Japan FTA, EU-New Zealand FTA and the EU-UK TCA, the importer may choose to apply for tariff preference on the basis of the information he holds on the preferential origin of the goods he imports by inserting the respective code in the customs declaration for release for free circulation. For more information, check part B.8 of the Guidance on the preferential rules of origin.
Special cases
There are some special circumstances where proof of origin can be handled differently:
- Retrospective Issuance: If proof of origin is not available at the time of export, it can sometimes be issued after the fact.
- Duplicate Certificates: If the original proof of origin is lost or destroyed, exporters can apply for a duplicate.
- Replacement Certificates: In some cases, the original proof of origin can be replaced by one or more movement certificates. This is useful when goods are split into multiple shipments.
Validity period
Proof of origin documents have a limited validity period which varies depending on the trade agreement. The validity period starts from the date the document is issued. However, in exceptional cases, customs authorities may accept proof of origin after the validity period has expired.
Exporters must keep copies of all proof of origin documents and related records for at least three years from the date of issue. This is important for compliance and potential audits.
Exemptions
In some cases, goods can be imported without proof of origin. These exemptions apply when the goods are not imported for trade purposes. Examples include:
- Small packages: Goods sent as small packages from one private individual to another, up to a specified maximum value.
- Travellers’ personal luggage: Items in personal luggage, up to a certain value, are also exempt.