Skatturinn - Iceland Revenue and Customs
Rules of origin
Rules of origin determine the country in which a product is considered to originate. They are not based solely on the country from which the goods are exported, but also on how the goods are produced and the origin of the materials used in their production.
The purpose of these rules is to ensure the correct application of preferential tariff treatment under free trade agreements. Only products that meet the applicable requirements qualify as originating products and may therefore benefit from reduced customs duties or duty-free treatment when imported into a partner country.
To claim preferential tariff treatment, the importer must provide proof of origin, such as:
an EUR.1 movement certificate, or
an origin declaration on a commercial invoice.
Further Information on Rules of Origin and the PEM Convention
Iceland is a party to numerous free trade agreements, including the EEA Agreement and EFTA agreements with countries in Europe and the Mediterranean region. Most of these agreements are based on the Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin (the PEM Convention), which provides a common framework for rules of origin among the participating countries.