Recognition of a preferential origin allows goods to benefit from reduced or nil customs duties when they are imported from third countries. These privileges are specified in the preferential agreements that the European Union (EU) maintains with a large number of third countries.
The preferential origin of the goods must be demonstrated by a certificate from the customs authorities of the exporting country that must, in principle, be presented at the time of customs clearance.
This certificate is completely different in its form and function from the certificate of non-preferential origin.
A certificate of preferential origin allows to benefit from reduced or nil customs duties rates on importation. The type of certificate to produce is determined by each preferential agreement. The main certificates of preferential origin are the following:
- the EUR.1 movement certificate, used for example in exchanges with Switzerland
- the EUR-MED certificate in the Pan-Euro-Mediterranean zone, used for example in exchanges with Tunisia
- the EUR.2 form as part of the agreement with Syria
- the Form A certificate of origin in the Generalized System of Preferences (GSP), that is being replaced on a step by step basis by the REX system.
Note: the A.TR movement certificate is established as part of the Customs Union with Turkey, except for coal and steel products and certain agricultural products (for which an EUR.1 certificate must be established).
The certificate of preferential origin may, in certain cases, be replaced by an Invoice Declaration. The Invoice Declaration can be used:
- by all exporters, for goods whose value does not exceed €6,000 with some exceptions
- by an approved exporter, regardless of the value of the goods. The approved exporter status should be requested from the Customs and Excise Administration.
As part of GSP preferential origins, the Form A and the Invoice Declaration are being progressively replaced starting in 2017 by a statement of origin on invoice by a registered exporter (REX system). The registered exporter status must be requested from the Customs and Excise Administration, who assigns to the approved exporter a REX identification number (Registered EXporter).
The registered exporter status is also used in the context of the Comprehensive Economic and Trade Agreement (CETA) in place between the EU and Canada. It should be used in future preferential agreements implemented with the EU.
The Customs and Excise Administration delivers certificates of preferential origin in Luxembourg.