Declaring origin and preferential treatment

Goods declared in an import declaration may be goods of EU origin. Although the customs declaration states that the goods are of general EU origin, no preferential treatment is granted for the goods. Note therefore that (EU’s) general origin does not involve preferential treatment. Read more on the page Preferential treatment based on origin.

Provide EU origin for example in the following cases:

• You have exported CBAM goods with general EU origin from the customs territory of the EU, and the goods return to the customs territory of the EU.
  • CBAM goods of EU origin do not have to be reported to the CBAM Transitional Registry. Therefore, enter EU as the country of origin in the customs declaration for the returning goods of EU origin, even if the prerequisites for importing returned goods are not fulfilled. However, note that you still have to be able to present evidence of the general EU origin of the goods.

Note that releasing the goods for free circulation does not change the origin of the goods based on EU’s general rules of origin.

If you are submitting a customs declaration for goods returning to the customs territory of the EU, you can apply for an import duty exemption for these goods when the prerequisites for the procedure are fulfilled. If the goods returning to the customs territory of the EU are EU goods in accordance with the general rules of origin, enter the country of origin with code “EU – European Union”. Read more about importing returned goods.

When you submit a standard customs declaration or a declaration for goods of low value and their origin according to the general rules of origin is the EU, enter the country of origin in the customs declaration with code “EU – European Union”. When declaring the general origin of goods imported from outside the customs territory of the EU, the country codes of the EU Member States cannot be used. You cannot e.g. use the country code “FI – Finland”.

Tax border declarations

Provide the country code as follows in the tax border declaration:

• If you submit the tax border declaration in the Customs Clearance Service or via message exchange, provide the original country of dispatch for the goods. The country of dispatch and the country of destination must always be entered, when you declare other than consignments between Åland and mainland Finland.
• If you are submitting a national tax border declaration between Åland and mainland Finland in the Customs Clearance Service, enter Finland as country of dispatch. This information is not provided with a message.
• To declare the country of dispatch of the goods, use the country codes of the Member States in the tax border declarations.
  • If you e.g. are importing goods from Sweden to Åland with a tax border declaration, the code of the country of origin is “SE – Sweden”.
  • Note that if the goods are transported undeclared e.g. via Germany, you cannot submit a tax border declaration if the country of origin and the country of dispatch of the goods is located outside the customs territory of the EU. If you e.g. receive an undeclared consignment from Germany to Åland, and the country of origin of the goods is China, submit a standard customs declaration instead of a tax border declaration for the goods.

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) 

 

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.  

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.

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).

• 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.