Declaring origin and preferential treatment

The country of origin or country of dispatch and a preference code must always be provided in the customs declaration for import goods. It’s important to provide these details correctly, especially if you’ve selected a procedure such as “40 – release for free circulation” as the requested procedure. The preference code and country of origin provided will be taken into account when calculating the import taxes and duties due.

If the text “under end-use” is shown under “Measure” in the Fintaric service, the goods must be declared for the end-use procedure for you to be able to benefit from preferential treatment. Check the requirements for obtaining authorisation and using the end-use procedure on the end-use procedure page. 

Country of origin of the goods

You can indicate the country of general origin for the goods in the customs declaration if you’re not applying for preferential treatment for the goods.

If the products are manufactured or wholly obtained in a single country, they are regarded as having their origin in that country according to the general rules of origin. If the production of the products involves more than one country, they are deemed to originate in the country where they underwent their last substantial processing or working.

When goods are imported, the general origin of the goods provided in the customs declaration has an effect on, for example,

  • the general customs duty rate to be levied on the goods
  • the management of quantitative restrictions
  • anti-dumping measures
  • recording the country of import in the statistics of Customs
  • commercial policy measures. 

Read more about determining the general origin of goods.

If you indicated a country of general origin for the goods, provide a preference code beginning with the number 1xx

You’re importing goods from a non-EU country and you don’t have e.g. a preferential proof of origin. In the Fintaric service, the text “1011 (erga omnes)” is shown in connection with the commodity code under “Country”.

Provide one of the following as the preference code in the customs declaration:

“100 = Erga Omnes third country duty rates”. In this case, the normal third country import duties will be levied on the goods.

  • In the Fintaric service, e.g. the text “Third country duty” is shown in connection with the commodity code under “Measure”.

“110 = Erga Omnes autonomous tariff suspension”. In this case, the customs duty in accordance with the autonomous tariff suspension is levied on the goods. The goods must be raw materials for industry, imported e.g. for industrial production.

  • In the Fintaric service, e.g. the text “Autonomous tariff suspension” is shown in connection with the commodity code under “Measure”.
  • Read more about tariff suspension and autonomous tariff quotas (The link is not yet functional) 

”119 – Erga Omnes autonomous tariff suspensions subject to an “airworthiness certificate"”. In this case, a reduced rate of duty is levied on the goods. There must be an authorised release certificate (EASA Form 1) for the goods, and the number of the certificate must be provided in the customs declaration.

  • In the Fintaric service, e.g. the text “Airworthiness tariff suspension” is shown in connection with the commodity code under “Measure”.
  • Provide the authorised release certificate (EASA Form 1) using the additional document code “C119 - Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate.”  

“120 – Non-preferential tariff quotas”. In this case, a customs duty in accordance with the tariff quota is levied on the goods, or the goods may be exempted from e.g. additional duty on the basis of the tariff quota. The imported goods must fall within the tariff quota.

  • In the Fintaric service, e.g. the text “Non preferential tariff quota” is shown in connection with the commodity code under “Measure”.
  • Please note that the non-preferential tariff quota may exclude certain countries, shown under “Country” with the text “1011 (ERGA OMNES) except…”.
  • Read more about the additional information and codes to be provided in the customs declaration on the page Tariff quotas (The link is not yet functional) 

 

Country of preferential origin

Are you requesting preferential treatment for import goods? Before lodging the customs declaration, always check with the seller of the goods if you can obtain a document proving the preferential origin of the goods. Requesting preferential treatment is usually based on the goods being products originating in a certain country. In the EU’s customs union agreements, it is sufficient that the products be in free circulation in the country.

If requesting preferential treatment requires that you present a document, you should always indicate it in the customs declaration using the document code required under the agreement. Note that, if you’re requesting preferential treatment for the goods, they must usually be imported directly from the beneficiary country to the EU.

Check the preferential proofs of origin for import goods (pdf, in Finnish).

When importing goods from developing countries that have been granted preferential tariff treatment by the EU under its Generalised Scheme of Preferences (GSP), provide 200 as the preference code

There are three country groups in the GSP Regulation, so check first in the Fintaric service which of the groups the seller of the goods belongs to. Find out whether the seller can send you an acceptable document proving origin. If you can apply for a GSP preference for the goods, the Fintaric Service will show the text “Tariff preference” under “Measure” and the country group 2020, 2027 or 2005 under “Country”. The import duties levied on the goods are determined by the country group. In addition to the country of dispatch, you must also provide, in the customs declaration, the country group of preferential origin. 

When you provide “200 – GSP duty rate” as the preference code, you must select one of the following country groups as the code for the country of preferential origin.

2020 (GSP – General arrangements)

  • Provide the required proof of origin in the customs declaration.

2027 (GSP+ (incentive arrangement for sustainable development and good governance))

  • Provide the required proof of origin in the customs declaration.

2005 (GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms))

  • Provide the required proof of origin in the customs declaration.

Provide the required proof of origin in the customs declaration as follows:

If the consignment is worth more than 6 000 euros, you should always provide the REX registration number and a statement on origin:

  • Provide the REX registration number using the document code "C100 - Registered Exporter number", and the registered exporter number and the date as the description.
  • Provide the statement on origin using the document code "U165 - Statement on origin made out by a Registered Exporter in the framework of GSP for a total value of originating products consigned exceeding 6000 €", and the number and date of the document containing the statement of origin as the description.

If the consignment is worth no more than 6 000 euros, provide one of the following documents:

  • If the declarant is registered for REX
    • the statement on origin is provided using document code "U164 - Statement on origin made out by a Registered Exporter in the framework of GSP for a total value of originating products consigned not exceeding 6 000 €", and the number and date of the document containing the statement on origin as the description
  • If the declarant is not registered for REX
    • the statement on origin is provided using document code "U166 - Statement on origin made out by a non-registered Exporter in the framework of GSP for a total value of originating products consigned not exceeding 6000 €", and the number and date of the document containing the statement on origin as the description

You can check the English, French or Spanish version of the statement on origin to be made out on a commercial document from Annex 22–07 of the Commission Implementing Regulation (EU) 2015/2447.  

Read more about the Generalised Scheme of Preferences (GSP) (in Finnish).

You can find the template for the statement on origin on our export pages.  

If you indicated a preferential treatment based on a free trade agreement or some other agreement on origin, provide a preference code beginning with the number 3xx

You’re importing goods from a non-EU country with which the EU has a free trade agreement or some other agreement according to which the goods can be granted a more favourable tariff treatment based on origin. You must be able to prove the origin of the goods by providing a proof of origin in accordance with the agreement.

Find out first which agreement covers the goods you’re importing and whether you have the required proof of origin.

Note that guidance on the customs union agreement and imports from Türkiye, San Marino and Andorra is available on this page under “Are you importing goods from Türkiye, San Marino or Andorra?”.

When using a preference code beginning with the number 3xx, you should also provide, in addition to the country of dispatch, the country or country group of origin that corresponds to the preference code in the customs declaration.

Provide one of the following preference codes in the customs declaration:  

“300 – Preferential duty rate without conditions or limits”, in which case more favourable duties according to the agreement are levied on the goods. A proof of origin in accordance with the agreement must be presented on import.

  • In the Fintaric service, e.g. the text “Tariff preference” is shown in connection with the commodity code under “Measure”.

“310 – Preferential agreements: tariff suspensions”, in which case the customs duty in accordance with the tariff suspension is levied on the goods.

  • This is a preferential suspension that can be applied e.g. to fish originating in Ceuta and Melilla and to fishery products imported from these two cities for processing.
  • There must be a proof of origin in accordance with the agreement for the goods.

“320 – Preferential tariff quotas”, in which case the customs duty in accordance with the tariff quota is levied on the goods, or the goods may be exempted e.g. from additional duty on the basis of the tariff quota. The imported goods must fall within the tariff quota and there must be a proof of origin in accordance with the agreement for the goods.

  • In the Fintaric service, e.g. the text “Preferential tariff quota” is shown in connection with the commodity code under “Measure”.
  • Read more about the additional information and codes to be provided in the customs declaration on the page Tariff quotas (The link is not yet functional). 

Read more on the page Preferential treatment based on origin.

Provide the origin document correctly in the customs declaration

Beside the correct preferential treatment and the country or country group of origin, a proof of origin in accordance with the origin agreement must also be provided in the customs declaration. The proof of origin is typically an EUR.1 movement certificate, but other documents can also serve as the proof of origin.  

Example 1: You’re importing goods from, for example, Norway, and you wish to benefit from the agreement between the EU and the European Free Trade Association (EFTA). Select the country group “2012 (European Economic Area)” as the country of preferential origin. In such a case, the proof of origin must be in accordance with the EFTA Agreement.

  • Provide the EUR.1 movement certificate endorsed by Customs using the document code “N954 – Movement certificate EUR.1”, entering the identifier and date of the certificate as the description.
  • Provide the invoice declaration or the origin declaration, made out by the exporter on the invoice or some other commercial document, using the document code “N864 – Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document”, entering the number and date of the document as the description.
    • An authorised exporter can make out an origin declaration regardless of the value of the goods.
    • Non-authorised exporters make out an origin declaration up to a value limit.

Example 2: You’re importing goods from, for example, Norway, and you wish to benefit from the bilateral agreement between the EU and Norway. Select “NO” as the country of preferential origin, in which case the proof of origin presented must be in accordance with the agreement between Norway and the EU.

  • Provide the EUR.1 movement certificate endorsed by Customs using the document code “N954 – Movement certificate EUR.1”, entering the identifier and date of the certificate as the description.
  • Provide the invoice declaration or the origin declaration, made out by the exporter on the invoice or some other commercial document, using the document code “N864 – Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document”, entering the number and date of the document as the description.
    • An authorised exporter can make out an origin declaration regardless of the value of the goods.
    • Non-authorised exporters make out an origin declaration up to a value limit.

Always check the value limits and the accepted documents on the page “Preferential treatment based on origin”.

You can find the templates for the invoice declaration and the origin declaration on our export pages.

You’re importing goods from the UK, and you wish to benefit from the free trade agreement between the EU and the UK. Select “GB” as the country of preferential origin. In such a case, the proof of origin must be in accordance with the free trade agreement.

  • Provide the proof of origin using document code “U116 – Statement on Origin (Article 56 (4) point (a) of the EU-UK TCA)” when you have a statement on origin that applies to a single consignment.
  • Provide the proof of origin using document code “U118 – Statement on Origin for multiple shipments of identical products (Article 56 (4) point (b) of the EU-UK TCA)” when you have a statement on origin that applies to multiple consignments. Note that the period of validity of the statement on origin must be indicated in the statement.
  • Provide the proof of origin using document code “U117 – Importer’s knowledge (Article 58 of the EU-UK TCA)” when you’re providing a statement on origin for the goods as the importer.
    • Note that, when the proof of origin is based on the importer’s knowledge, the responsibility of proving the origin lies solely with the importer also in case of subsequent verification. Customs does not recommend declaring the origin using importer’s knowledge due to the responsibility to provide proof of origin.

Always check the value limits and the accepted documents on the page “Preferential treatment based on origin”.

You can find the template for the origin declaration on our export pages.

You’re importing goods from Canada, and you wish to benefit from the free trade agreement between the EU and Canada. Select “CA” as the country of preferential origin. In such a case, the proof of origin must be in accordance with the free trade agreement. The origin declaration is issued for all originating goods that fall under the agreement, regardless of their value.

  • Provide the origin declaration using document code “U088 – Origin declaration stating European Union origin, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA)”, entering the number and date of the document as the description.

Always check the value limits and the accepted documents on the page “Preferential treatment based on origin”.

You can find the template for the origin declaration on our export pages.

You’re importing goods from Japan, and you wish to benefit from the free trade agreement between the EU and Japan. Select “JP” as the country of preferential origin. In such a case, the proof of origin presented must be in accordance with the free trade agreement.

  • Provide the proof of origin using document code “U110 – Statement on Origin (Article 3.16(2)(a) and 3.17(5)(a) of the EU-Japan EPA)” when you have a statement on origin that applies to a single consignment.
  • Provide the proof of origin using document code “U111 – Statement on Origin for multiple shipments of identical products (Article 3.16(2)(a) and Article 3.17(5)(b) of the EU-Japan EPA)” when you have a statement on origin that applies to multiple consignments. Note that the period of validity of the statement on origin must be indicated in the statement.
  • Provide the proof of origin using document code “U112 – Importer’s knowledge (Article 3.16(2)(b) of the EU-Japan EPA)” when you’re providing a statement on origin for the goods as the importer.
    • Note that, when the proof of origin is based on the importer’s knowledge, the responsibility of proving the origin lies solely with the importer also in case of subsequent verification. Customs does not recommend declaring the origin using importer’s knowledge due to the responsibility to provide proof of origin.

Always check the value limits and the accepted documents on the page “Preferential treatment based on origin”.

You can find the English wording for the statement on origin on our export pages.  

You’re importing goods from South Korea, and you wish to benefit from the free trade agreement between the EU South Korea. Select “KR” as the country of preferential origin. In such a case, the proof of origin presented must be in accordance with the free trade agreement.

  • Provide the invoice declaration or the origin declaration, made out by the exporter on the invoice or some other commercial document, using the document code “N864 – Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document”, entering the number and date of the document as the description.
    • An authorised exporter can make out an origin declaration regardless of the value of the goods.
    • Non-authorised exporters make out an origin declaration up to a value limit.

Always check the value limits and the accepted documents on the page “Preferential treatment based on origin”.

You can find the English wording for the statement on origin on our export page under “Template for the invoice declaration and origin declaration in English”.

You’re importing goods from Vietnam, and you wish to benefit from the free trade agreement between the EU and Vietnam. Select “VN” as the country of preferential origin. In such a case, the proof of origin presented must be in accordance with the free trade agreement.

When exporting goods originating in Vietnam to the EU, exporters in Vietnam use, at least for the time being, an EUR.1 movement certificate endorsed by the competent authority or an origin declaration made out by the exporter. For the time being, exporters in Vietnam can make out origin declarations for consignments of products originating in Vietnam that are worth no more than 6 000 euros. Such origin declarations must contain the original handwritten signature and printed name of the exporter.

  • Provide the EUR.1 movement certificate endorsed by Customs using the document code “N954 – Movement certificate EUR.1”, entering the identifier and date of the certificate as the description.
  • Provide the proof of origin using the document code “N864 – Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document” when you have the origin declaration made out by the exporter and the value of the consignment does not exceed 6 000 euros. The origin declaration can be made out by all exporters.

Always check the value limits and the accepted documents on the page “Preferential treatment based on origin”.

Read more about the statement on origin and how to make it out and about registration in the customer notice “Free trade agreement between the EU and Vietnam enters into force on 1 August 2020 (updated 4 March 2021)” (Available in Finnish and Swedish).

You’re importing goods from Singapore, and you wish to benefit from the free trade agreement between the EU and Singapore. Select “SG” as the country of preferential origin. In such a case, the proof of origin presented must be in accordance with the free trade agreement. A statement on origin should always be provided as the proof of origin and the trader providing it must be registered in the export country.

  • Provide the proof of origin using the document code “U101 – Statement on origin made out by a Registered Exporter in Singapore” when you have a statement on origin by a registered exporter.

Always check the value limits and the accepted documents on the page “Preferential treatment based on origin”.

Read more about the statement on origin and how to make it out and about registration in the customer notice “The rules of origin of the free trade agreement between the EU and Singapore have been updated” (1 February 2023, available in Finnish and Swedish).

You’re importing goods from New Zealand, and you wish to benefit from the free trade agreement between the EU and New Zealand. Select “NZ” as the country of preferential origin and present the proof of origin in accordance with the free trade agreement. All exporters can make out proofs of origin for products originating in New Zealand when the value of the consignment is no more than NZD1 000. If the proof of origin is made out for consignments worth more than NZD1 000, the exporter must have a Customs Number (Client Code) from New Zealand Customs. As specific wording must always be used in the statement on origin in accordance with the agreement. Consignments worth more than NZD1 000 must also carry the Customs Number (Client Code) that identifies the exporter. Note that, if the exporter’s statement on origin covers several consignments, the period of validity of the statement on origin must be indicated. 

  • Provide the proof of origin using document code “U120 – Statement on Origin (Article 3.16(2)(a) and 3.18(4)(a) of the Free Trade Agreement between the European Union and New Zealand)” when you have an exporter’s statement on origin that applies to a single consignment.
  • Provide the proof of origin using document code “U121 – Statement on Origin for multiple shipments of identical products (Article 3.16(2)(a) and Article 3.18(4)(b) of the Free Trade Agreement between the European Union and New Zealand)” when you have an exporter’s statement on origin that applies to multiple consignments.
  • Provide a proof of origin based on importer’s knowledge using the additional information code “FIXXX – Other additional information”, entering the phrase “Proof of origin is based on the importer’s knowledge” as the description when you’re providing the statement on origin for the products as the importer.
    • Note that, when the proof of origin is based on the importer’s knowledge, the responsibility of proving the origin lies solely with the importer also in case of subsequent verification. Customs does not recommend declaring the origin using importer’s knowledge due to the responsibility to provide proof of origin.

Always check the value limits and the accepted documents on the page “Preferential treatment based on origin”.

Read more about the statement on origin and how to make it out and about registration in the customer notice “The rules of origin of the free trade agreement between the EU and New Zealand” (16 April 2024, available in Finnish and Swedish).

Are you importing goods from Türkiye, San Marino or Andorra?

The EU has entered into customs union agreements with Türkiye, San Marino and Andorra. When importing goods from countries covered by a customs union agreement, you should check whether the customs union agreement or a bilateral agreement is applied. In the customs declaration and in the Fintaric service, under “Country or country group”, select the country code (e.g. if you are importing goods from Türkiye, select “TR – Türkiye”). In addition to the country of dispatch, you must also provide, in the customs declaration, the correct country according to the preference code.

  • Under “Measure”, check which agreement is applied:
    • If the text “Customs Union Duty” is shown in the Fintaric service in connection with the commodity code under “Measure”, you can apply e.g. the preference 400, and the proof of origin is an A.TR. movement certificate. In that case, the terms of the customs union agreement must be complied with, i.e. the goods must be in free circulation in Türkiye.
    • If the text “Tariff preference” is shown in the Fintaric service in connection with the commodity code under “Measure”, you can apply e.g. the preference 300, and the proof of origin is e.g. an EUR.1 movement certificate. In that case, the terms of the origin agreement must be complied with, i.e. the goods must be products originating in Türkiye.

  • If you are applying for preferential treatment in accordance with the customs union agreement, select one of the following preferential treatments:
    • When you select “400 – Customs duties under the provisions of customs union agreements concluded by the European Union”, the customs duty in accordance with the customs union agreement is levied on the goods. Although no general customs duty is levied on the goods, the imported goods may be subject to tariff measures (e.g. additional duty). There must be a proof of origin in accordance with the customs union agreement for the goods.
    • When you select “420 – Customs union quota”, the customs duty in accordance with the tariff quota is levied on the goods or the goods may be exempted e.g. from additional duty on the basis of the tariff quota. The imported goods must fall within the tariff quota and there must be a proof of origin in accordance with the customs union agreement for the goods.

Read more

Read more on the page Benefit from preferential treatments.

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