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
- in measures that are decided unilaterally regarding certain third countries.
The preferential origin of the goods must be demonstrated by a certificate from the customs authorities of the exporting country that must be presented at the time of customs clearance.
The certificate of preferential origin 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 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, established as part of the Customs Union with Turkey, is not a certificate of preferential origin!
The procedure to request a certificate of preferential origin to export goods is described on the Guichet.lu website:
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
- 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, the Form A and the Invoice Declaration are being progressively replaced by a statement of origin on invoice issued 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 and in the Japan-EU Free Trade Agreement (JAFTA) in place between the UE and Japan.
The Customs and Excise Administration delivers certificates of preferential origin in Luxembourg.