EUR1 certificate

What is an EUR1 certificate ?

Various free trade or economic partnership agreements concluded between the European Union (EU) and third countries allow companies to receive customs advantages when exporting goods. To benefit, the company has to prove that the products exported are originally from a country that is a signatory to the agreement.

In this context, the EUR1 certificate is a certificate for the movement of goods used for export to a country having signed a preferential agreement with the EU. It provides an exemption from or a reduction in customs fees, as applicable. The benefit obtained depends both on the country concerned and the goods exported.

The characteristics of an EUR1 certificate

It is the responsibility of the exporter wishing to benefit from the customs advantage to prove the preferential origin of the goods exported. This approach requires an application for an EUR1 movement certificate.

This can be done by completing a form sold by approved printers or available online using the Electronic Management of International Formalities (GEFI) platform.

In addition to the EUR1 certificate, the supplier may be required to prove the origin of the goods with a specific declaration.

There is also an EUR2 preferential origin certificate, which is used specifically for trade with Syria.

Examples and application

Conditions for obtaining the EUR1 certificate

For the preferential origin to be recognised, goods exported must have been produced:

• entirely within the European Union: specifically for mineral products extracted from the ground or agricultural crops ;
• or partially, if the raw materials are not from the EU in their entirety, but they have been sufficiently transformed for the production of the goods.

The EUR1 certificate application and its use

The exporter must procure an EUR1 form from the administration approved by customs and excise. In France, these are the Chambers of Commerce and Industry (CCI). The exporter must then complete the form and have it stamped by the competent customs office at the time of the customs formalities for the export.

Replacement of the EUR1 certificate with an invoice declaration

The EUR1 preferential origin certificate may be replaced with an invoice declaration in 2 specific cases:

• the value of the goods exported is less than 6,000 euros ;
• the shipper has approved exporter status which may be obtained from the customs and excise administration.

Unlike the EUR1 certificate, an invoice declaration does not require a stamp from customs. The following must be indicated on the invoice:

• the following declaration of origin: "The exporter of the products covered by this document declares that, unless clearly indicated otherwise, these products have preferential origin in the EU";
• the place and date: In… on… ;
• and the surname and first names of the signatory followed by their signature.

Therefore, an invoice declaration is much easier to manage than an EUR1 certificate application.

EUR1 certificates in figures

Regulatory framework

• Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
• Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code
• Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

Preferential origin agreements:https://ec.europa.eu/taxation_customs/customs-4/international-affairs/origin-goods/general-aspects-preferential-origin/arrangements-list_fr