How is proof of origin provided?
The proof of origin, regarding goods with preferential treatment, is submitted in written format in the way prescribed in each preferential tariff agreement. The rules of origin are enclosed to the agreements as annexes or protocols, and for the agreements in the Euro-Mediterranean area, some of the rules have already been added to the joint separate general agreement (Convention).
Points to consider
The EUR.1 movement certificate is a certificate of origin, which is used in most EU free trade agreements and other corresponding agreements and arrangements on preferential tariff treatment, and is a certificate entitling to preferential treatment, i.e. proof of origin. An alternative to the EUR.1 certificate is either an invoice declaration with a value limit or an authorised invoice declaration by an approved exporter.
Application forms for the movement certificate can be bought at www.kopistore.fi. Customs customer service also has a few copies available.
Who can draft an application for an EUR.1 movement certificate?
The application for a EUR.1 certificate is drafted by the exporter, or their authorised representative under the exporters responsibility, in the country from which the physical export of goods to a contracting country takes place.
The application for an EUR.1 certificate must be filled in carefully. All mandatory sections must be filled in. A copy of an invoice or other commercial document, which shows sufficient details regarding the export consignment, must be attached to the application.
How is the EUR.1 movement certificate endorsed?
The certificate is endorsed by a customs authority, who is left with one copy of the application with attachments. The endorsed certificate, i.e. the top copy of the application set, the exporter delivers to the buyer or the consignee in the agreed upon way. EUR.1 and other certificates for preferential treatment are endorsed at Customs’ customer service points.
The EUR-MED Movement Certificate is a special certificate of origin used for Pan-Euro-Mediterranean cumulation. The certificate only partly differs from the EUR.1 movement certificate.
Invoice declarations and declarations of origin are identical standardised declarations of origin. They are included on the invoice or other commercial document, where the consignment and the goods are sufficiently specified.
The invoice declaration and the declaration of origin, are simplified alternatives to using a certificate of origin endorsed by the customs authority. In the trade with South Korea, only certificates of origin are used and the certificate of origin endorsed by an authority is unheard of. When products of preferential origin are exported to Canada, only the registered exporter’s origin declaration is used.
The main types of invoice declarations and declarations of origin are:
- An invoice declaration or declaration of origin with a value limit. An exporter that does not have the authorised exporter status, can submit a standard-form declaration of origin for consignments with originating products worth less than 6,000 euros. Canada: if the exporter is not registered with Customs.
- An authorised exporters invoice declaration or declaration of origin, where the value of the originating goods is not restricted. Canada: Origin declaration by an exporter registered with Customs.
Template for declaration of origin
Official Journal of the European Union L 54, 26.2.2013
The pages in English
The exporter of the products covered by this document (customs authorization No ........... ( 1 )) declares that, except where otherwise clearly indicated, these products are of .......................................... ( 2 ) preferential origin.
...................................................................................................... ( 3 )
(Place and date)
..................................................................................................... ( 4 )
(Exporter’s signature with an added clarification of signature)
( 1 ) When the declaration of origin is submitted by an approved exporter, the authorisation number of the authorised exporter must be added in this space. When the declaration of origin is not submitted by an approved exporter, the words in brackets shall be omitted or the space left blank.
( 2 ) Origin of products to be indicated. When the origin declaration relates, in whole or in part, to products originating in Ceuta or Melilla, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
( 3 ) These indications may be omitted if the information itself is contained in the document itself.
( 4 ) In cases where the exporter is not required to sign, exemption from signature also implies exemption from the obligation to indicate the name of the signatory.
The completion instructions for the origin declaration concerning exports to Canada have been published in the Official Journal of the European Union, L 11, 14 January 2017, page 485.
The A.TR movement certificate used when trading in customs union products between the EU and Turkey, establishes that the goods are in free circulation within the EU before they are exported to Turkey. In other words, this certificate proves the customs status of the goods.
The origin of the products is irrelevant when trading in these customs union products, and the A.TR movement certificate does not show the origin of the goods. The only requirement for issuing the certificate is that the goods are moved from free circulation. Goods brought in from outside the EU must first be cleared for free circulation, before an A.TR movement certificate can be issued for exportation to Turkey.
The range of products in the customs union agreement between the EU and Turkey, include nearly all industrial products except some coal and steel products. Some processed agricultural products are part of the customs union agreement. Basic agricultural products are not part of this agreement, though.
Checking which group the goods belong to (“customs union agreement”: “Customs Union Duty” or free trade agreement for originating products: “Tariff preference”) can be done in the Commission’s DDS/TARIC database by supplying the ten-digit commodity code of the product and Turkey (TR) as the country of origin. The certificate issued after the export (“Issued retrospectively”) and the duplicate of the certificate (“Duplicate”) can only be endorsed by Customs.
The A.TR movement certificate is endorsed by the customs authority, unless the exporter is an approved exporter authorised to personally endorse the certificates.
Form A certificates are endorsed for the exportation of originating products from a developing country to the European Union.
The FORM A certificate of origin is gradually replaced by the registered exporter’s statement on origin. Some developing countries have since the beginning of 2017 started registering their exporters for submitting statements on origin. All beneficiary countries in the GSP system of the EU must start registering exporters and using statements on origin no later than 30 June 2020.
An authorised exporter is authorised to draft invoice declarations and declarations of origin regardless of the value of the export consignment with originating products, and to personally endorse A.TR. movement certificates. The authorisation for an approved exporter is granted, upon application, by the Customs Authorisation Centre. The authorisation for an approved exporter can, upon application from the exporter, be granted or extended to also cover exportation from other EU countries than the one where the exporter is established.
The approved exporter is given an authorisation number that starts with FI. The exporter enters this number into their standard invoice declarations and declarations of origin. The templates used for invoice declarations and declarations of origin by the approved exporter, are the same as the templates used by other exporters.
The customs authorities supervise the use of the approved exporter’s authorisation. The authorisation can be withdrawn, if the exporter does not fulfil the requirements or misuses the authorisation.
Endorsing the A.TR. certificate personally
The authorisation decision for the approved exporter also includes the right to personally endorse A.TR. certificates with a company-specific special stamp, when exporting customs union products to Turkey
Basic prerequisites for granting an authorisation
The exporter frequently exports goods to contracting countries within the EU or to Turkey or even just occasionally to Korea.
The exporter gives the customs authorities the necessary guarantees for proving the originating status of the goods.
To endorse the A.TR. certificates when exporting customs union goods to Turkey, the exporter must guarantee that the customs status of the goods (i.e. that the goods are in free circulation), can be proven and checked.
- Application for approved exporter status, Customs form 295s (in Finnish)
- Completion instructions, form 295s (in Finnish)
- Appendix to form 295s (in Finnish)
The REX system is an EU database where exporters established in the EU must register to be able to issue statements on origin and declarations of origin for export products in following situations:
- they export a product originating in the EU to a GPS beneficiary country for processing to obtain originating status (so called cumulation) and the product is intended to be re-imported into the Union with GSP tariff preference
- they export products originating in the EU to Canada, in accordance with the Comprehensive Economic and Trade Agreement (CETA), and preferential tariff treatment for the goods is requested in Canada
- if the total value of originating products in the consignment exceeds 6,000 euros.
When implementing the GSP system of the EU, a re-dispatcher established in Finland must register whenever the value of originating products in an initial consignment to be split exceeds 6,000 euros.
Only re-dispatchers registered in the REX system can issue replacement statements on origin concerning originating products to be exported to Norway or Switzerland.
The Finnish exporter and re-dispatcher uses their business ID as the company-specific registration number. The format of the registration number is FIREX12345678. The registration number must be provided with a general statement or declaration of origin, which is included in the trade invoice of the consignment.
Declaration of origin for exports to Canada:
(Period: from __________ to ______________ (1))
The exporter of the products covered by this document (customs authorisation No ……. (2)) declares that, except where otherwise clearly indicated, these products are of ……. (3) preferential origin.
Apply to become a registered exporter, customs form 1051s (in Finnish)
Links to Customs Customer Bulletins:
The Commission's open service on registered exporters:
The Registered Exporter system (the REX system)