How is proof of origin provided?
For the goods to be eligible for preferential treatment, proof of their origin must be provided in writing in the way prescribed in the rules of origin of each preferential agreement. The rules of origin are presented in annexes or protocols to agreements, and for the agreements in the Euro–Mediterranean zone, the rules are partially included in a joint separate convention.
1. Find out the export goods’ CN code and the destination country’s trade agreements
- Find out the commodity code or CN code of your export product.
- Go to the EU Commission’s website to find out if the destination country has a free-trade or other preferential tariff agreement with the EU.
2. Find out if customs duty is levied on the goods in the destination country
Use the EU Commission’s Access2Markets (formerly MADB):
- Enter the country of destination and a 4 or 6-digit commodity code for the export goods.
- The preferential customs duty levied on products originating in the EU is displayed under “EU” and the general customs duty under “MFN”.
- If the general customs duty is zero percent, the preferential treatment has no significance.
3. Find out if the export product is an EU originating product under the agreement
- The rules of origin in the agreement stipulate the conditions under which the product can be regarded as an originating product.
- The originating product can be wholly produced in the EU, sufficiently worked or processed or subject to cumulation*). In addition, the rules may require that the products be exported directly from the EU to the agreement country.
- Enter the destination country and a 4 or 6-digit commodity code for the export goods into the Access2Markets (formerly MADB). The rule of origin for the commodity code can be found via the link “RoO” (Rules of Origin).
- You can also find the rules of origin for a specific agreement by searching the Official Journal if you know the issue number and year of publication.
4. Find out which proof of origin you need
- The rules of origin define the proofs of origin that will entitle the importer to preferential tariff treatment for the export goods in the destination country.
- The proof of origin can be, for example, an EUR.1 movement certificate, or an invoice declaration or declaration of origin included in the commercial document.
- Check what the accepted proofs of origin (pdf, in Finnish) are according to destination country.
- Read more about different proofs of origin
5. Draw up a proof of origin and submit it to the destination country
Draw up a proof of origin once the export and the detailed information about the export consignment have been confirmed.
- If you are using an EUR.1 movement certificate as proof of origin, bring it or send it to the customs office for endorsement.
- The goods must be available for inspection by Customs when the certificate is endorsed.
Send the original proof of origin to the destination country for the import clearance of the goods.
6. Make exporting easier: apply for status as approved exporter or registered exporter
- If you are exporting goods on a regular basis, apply for status as an approved exporter and/or registered exporter. This gives you more extensive authorisation to endorse proofs of origin yourself without having to visit a customs office.
- If you are exporting to South Korea, your exports need not be regular when applying for status as approved exporter.
- Note that the general EU certificate of origin granted by a chamber of commerce does not entitle you to preferential treatment – it only proves the general origin of the goods.
*) Cumulation of origin means that the manufacturer in the EU (Finland) may under certain conditions use raw materials originating in a contracting country when manufacturing products despite not meeting the conditions of sufficiently worked or processed products, and the final product may still be considered as originating in the EU (Finland).
The same rules apply to invoice declarations EUR-MED with value limit or those made out by approved exporters as to other invoice and origin declarations.
Regardless of the language used in the invoice declaration EUR-MED, the additional information concerning cumulation, placed under the declaration, shall always be provided in English:
”The exporter of the products covered by this document (customs authorisation No. …) declares that, except where otherwise clearly indicated, these products are of ......* preferential origin.”
- Cumulation applied with … (name of country/names of countries)
- No cumulation applied**
Place and date
- - - - - - - - - - - - - -
* Enter the name or the official abbreviation of the country or area of origin (e.g. Algeria(n), DZ, European Economic Area, EEA etc.).
** Enter one of the two alternatives (cumulation applied with…or no cumulation applied). To the first alternative, add the name of the country/names of the countries whose originating products subject to cumulation. Both alternatives may be shown e.g. if a stamp is used, in which case the appropriate alternative is ticked.
*** Approved exporters do not need to sign the declaration by hand. The legislation in certain countries requires, however, that the invoices should always be signed even if they do not contain any invoice declaration (origin declaration) made out by the exporter.
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 is sold by PunaMusta. 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 and origin declarations are simplified alternatives to using certificates of origin endorsed by the customs authority. They are identical standardised origin declarations, and they are made out on the invoice or other commercial document, where the consignment and the goods are sufficiently specified.
In the trade with South Korea, for example, only origin declarations made out by approved exporters are used and the certificate of origin endorsed by an authority is not known. When originating products eligible for preferential treatment are exported to Canada, only the registered exporter’s origin declaration is used. Exporters in Canada enter their own company number in their origin declarations.
The main types of invoice declarations and origin declarations:
Invoice declaration or origin declaration, where the value of the goods contained in the consignment is restricted. An exporter without the approved exporter authorisation, can only make out standard origin declarations for consignments of originating products if the value of the consignment does not exceed EUR 6 000. Export to Canada: the origin declaration is used by exporters that are not registered with Customs.This value limit in other currencies is published every year on the Commission’s website. When calculating the value of the consignment, the ex-works price of the originating products contained in the consignment is taken into account.
- Invoice declaration or origin declaration made out by an approved exporter, where the value of the goods contained in the consignment is not restricted. Export to Canada: this origin declaration is used by exporters that are 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 text of the declaration can be made by computer, printing, stamping, typewriter or by hand. For more information on making out of invoice declarations and their formal requirements, see e.g. the Explanatory notes concerning the pan-Euro-Mediterranean protocols on rules of origin (Articles 22–23, OJ C 16/2006).
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.
The A.TR movement certificate is sold by PunaMusta. Customs customer service also has a few copies available.