Handbook on rules of origin and preferential treatment of imported goods
Service provider:
Free trade agreements often require that a product be wholly obtained in the contracting states or undergo sufficient processing there in order to qualify for preferential treatment under the agreement. Rules of origin set out the conditions under which a product covered by a free trade agreement is considered an originating product. These rules are therefore necessary to distinguish products covered by free trade agreements and eligible for preferential treatment from products that are not eligible for such treatment, the so-called third-country goods.
An importer of goods that meet the rules of origin requirements under the relevant free trade agreement must submit proof of origin in the importing country in support of a claim for preferential treatment of the goods.
Appendix I
Instructions for completing a EUR.1 movement certificate
Box | Instructions |
|---|---|
1 | Enter the name and address of the exporter. |
2 | Indicate the country or countries that are parties to the relevant agreement under which preferential treatment is claimed and to which the goods are being exported, for example the European Community. |
3 | Completion of Box 3 is optional. However, the name and address of the consignee should be entered if known at the time of export. |
4 | Enter the country of origin of the goods, or the countries of origin, in accordance with the relevant free trade agreement. Where preferential treatment is claimed under the EEA Agreement, the goods should be described as being of EEA origin. Under other free trade agreements, the specific country of origin should be stated. |
5 | Enter the country of destination of the goods, such as Poland, Norway or Denmark, or the destination territory, such as the European Community. |
6 | Completion of Box 6 is optional. Information concerning the means of transport may be entered, such as the name and number of the vessel, aircraft or other transport vehicle. |
7 | This remarks box is used in the following circumstances: Duplicate certificate Certificate issued retrospectively “ISSUED RETROSPECTIVELY” must be entered in Box 7. |
8 | Item number – Originating products must be listed in numerical order (1, 2, 3, etc.). Marks and numbers – Use the same identifying marks and numbers as those appearing on the transport document. Where the goods are identified only by the consignee’s name and address, enter “adr” or “n/m”. Number and kind of packages – State the type of packaging, for example pieces, drums, boxes, etc. The number of packages should correspond to the number shown on the commercial invoice. Description of goods – Describe the goods using their normal commercial designation. General descriptions such as clothing, equipment, textiles, machinery or vehicles should not be used. |
9 | Enter the gross weight in kilograms or another appropriate unit of measure, such as litres, square metres, or pieces. |
10 | The invoice number must be entered whenever the invoice is referenced in the movement certificate. |
11 | Reserved for endorsement by the customs authorities. |
12 | To be signed by the exporter or the exporter’s authorised representative, confirming that the goods listed in the certificate satisfy the conditions for its issuance. The declaration must bear an original handwritten signature. A stamped or printed signature is not sufficient. |
General instructions for completing a EUR.1 movement certificate
(An image of the certificate is provided later.)The EUR.1 movement certificate must be completed in one of the languages permitted under the relevant free trade agreement, see Appendix II.
If the exporter completes the form by hand, it must be written in ink and block capitals. Any corrections must be made by striking through the incorrect information and adding the correct details. Erasures or overwriting are not permitted. The exporter must authenticate all amendments by placing his or her initials next to the correction. Where appropriate, the customs authorities of the exporting country must also endorse such amendments.
Reverse side of the application for a movement certificate
The “Exporter’s Declaration” on the reverse side of the application for a movement certificate must be completed by the exporter and signed in handwriting by the same person who signs the exporter’s declaration in Box 12 of the movement certificate.
Following the words: “specify the circumstances which have enabled these goods to meet the above conditions” the exporter may describe the manufacturing process or processing operations carried out in Iceland. If the description provided is insufficiently detailed, the endorsement of the certificate may be delayed while the customs authorities determine whether the goods actually satisfy the requirements for originating status. In such cases, the exporter may be required to submit additional information, and a physical inspection of the goods or warehouse stock may also be necessary.
To avoid such delays, exporters may, where appropriate, use one of the following four standard declarations. By using these declarations, the exporter accepts full responsibility for ensuring that the goods satisfy the conditions required for the issuance of the movement certificate.
Standard declarations
“THE PRODUCT IS WHOLLY OBTAINED WITHIN THE EEA.”
This declaration should be used for minerals or products that have obtained originating status because they are produced from products or materials considered to originate within the EEA under Article 3 of Protocol 4.“THE PRODUCT HAS UNDERGONE SUFFICIENT WORKING OR PROCESSING WITHIN THE EEA.”
This declaration should be used for products that have acquired EEA originating status through sufficient working or processing in accordance with the requirements of the list rules, cf. Article 5 of Protocol 4 to the EEA Agreement and Appendix II thereto.“THE PRODUCT HAS UNDERGONE PROCESSING WITHIN THE EEA USING ............ ORIGINATING MATERIALS.”
This declaration should be used where a product has acquired EEA originating status following processing and the determination of origin relies on the rules governing the cumulation of origin.“THE PRODUCT IS RE-EXPORTED FROM ICELAND IN AN UNCHANGED STATE OR AFTER INSUFFICIENT WORKING OR PROCESSING. COUNTRY OF ORIGIN: __________.”
This declaration should be used for EEA-originating products that are re-exported from Iceland either in an unchanged state or after undergoing insufficient working or processing in Iceland. What constitutes insufficient working or processing is described in Article 6 of Protocol 4 to the EEA Agreement.
Where one of the above standard declarations is used, nothing needs to be entered under the heading: “I submit the following supporting documents”.
If the declaration referred to in item 3 or item 4 above is used, the exporter must be able to demonstrate to the customs authorities that the relevant product or material was previously imported under a valid proof of origin, such as a movement certificate, an invoice declaration, or a supplier’s declaration.
The declaration must be signed by a person authorised by the responsible officer of the company. The signatory must be the same person who signs the declaration in Box 12 of the movement certificate.By signing the declaration, the exporter undertakes to provide, upon request by the customs authorities, any additional supporting evidence considered necessary for the issuance of the movement certificate. The exporter also agrees to allow the customs authorities to examine the company’s accounts and the conditions under which the products covered by the certificate were manufactured.Verification of a movement certificate by the customs authorities may be carried out on a random basis or whenever there are reasonable grounds to doubt the authenticity of the document, the originating status of the products concerned, or compliance with the requirements laid down in Protocol 4.