Proof of origin and trade agreements: How foreign companies save on customs duties

The Duty rate for imported goods often depends on the Country of origin from. Trade agreements between the EU and third countries can reduced or even duty-free imports be possible - provided that the Proof of origin is provided correctly.

1. what is a proof of origin?

Proof of origin, in which country a product has been manufactured or substantially processed. It is required in order to Preferential duties or duty exemptions to apply.

Types of proof of origin:
Proof of preference → Entitled to tariff reductions through trade agreements
Non-preferential evidence → Only document the origin of goods for import determinations

2. which trade agreements allow customs benefits?

The EU has agreements with many countries and regions Free trade agreement (FHA), which are lower or no customs duties enable.

Examples of EU trade agreements:
EU-Canada (CETA) - Reduced customs duties for many goods
EU-Japan (EPA) - Duty-free import for certain products
EU-South Korea (FTA) - Discounts for industrial products
EU-Vietnam (EVFTA) - Advantages for textiles and electronics

➡ Companies from these countries can benefit from the right Proof of origin Save on customs duties!

3. which proofs of origin are available?

a) EUR.1 - Movement certificate

• Is used by the Customs authority in the exporting country issued
• Required for Value of goods over € 6,000
• Valid for most EU trade agreements

b) Declaration of origin on the invoice

• For goods values up to € 6,000 a simple Declaration on the commercial invoice.
• Example text:
  "The exporter of the goods (customs authorization no. ...) declares that these goods are of preferential origin."

c) Authorized exporter (AE)

• If a company regularly exports goods, it can use the Approved exporter" status request.
• This allows it to Issue your own declaration of origin on invoices (also over € 6,000).

d) Supplier declaration

• Proof for the intra-Community EU supply chain
• Important for Products that are further processed in the EU

4 How companies save on customs duties with proof of origin

Check whether a trade agreement exists with the EU
Provide the correct proof of origin (EUR.1, invoice declaration, etc.)
If exports are made regularly, apply for the status of "approved exporter"
Ensure correct and complete documentation to avoid delays