Certificate of preferential origin
Last update
The certificate of preferential origin attests to the preferential origin of goods imported from a third country and allows these goods to benefit from reduced or zero customs duties.
These privileges are provided for:
- in the preferential agreements that the European Union (EU) has concluded with a large number of third countries;
- unilateral measures in favour of certain third countries.
Preferential agreements differ from country to country. It is advisable to consult them before importing or exporting any goods under the preferential arrangements scheme, so as to check whether the goods qualify for a preferential certificate of origin.
The certificate of preferential origin:
- is issued by the customs authorities of the exporting country;
- must be presented at the time of customs clearance.
How to proceed
Obtaining a certificate of preferential origin
The preferential origin certificate allows goods imported from a third country to benefit from reduced or zero customs duties.
The certificate is issued by the customs authorities of the exporting country and must be presented at the time of customs clearance.
In Luxembourg, the Customs and Excise Agency issues certificates of preferential origin.
If the exporter is not the manufacturer of the goods, they are obliged to request a supplier's declaration of origin from the supplier. This does not replace the certificate of origin but the competent authority may rely on the supplier's declaration of origin in order to issue the certificate.
The different certificates of preferential origin
The certificate of preferential origin allows the goods to benefit from zero or reduced rates of customs duty on import. The type of certificate to be produced is determined by each preferential agreement. There are several types of certificate of preferential origin. The main ones are the following:
- the EUR.1 movement certificate, used for example for trade with Switzerland;
- the EUR-MED certificate in the pan-Euro-Mediterranean zone, used for example for trade with Tunisia;
- the certificate of origin used for trade under the Generalised System of Preferences (preferential agreements with developing countries).
The declaration of origin or invoice declaration
The certificate of preferential origin can sometimes be replaced by a declaration of origin (also referred to as invoice declaration). The latter can be used:
- by all exporters, for goods with a value not exceeding EUR 6,000;
- by an approved exporter, regardless of the value of the goods. Approved exporter status must be applied for at the Customs and Excise Agency.
Under the Generalised System of Preferences, since 1 January 2021 a declaration of origin based on the invoice issued by a registered exporter (REX system) must be issued.
Who to contact
Customs and Excise Agency
-
Customs and Excise Agency (ADA)
- Address:
- Luxembourg
- Phone:
- (+352) 28 18 28 18
- Email address:
- douanes@do.etat.lu
- Website:
- https://douanes.public.lu/fr.html
-
Customs and Excise Agency (ADA) Technical Support Department
- Address:
-
Croix de Gasperich
L-1350
Luxembourg
Luxembourg
BP 1122, L-1011 Luxembourg
- Phone:
- (+352) 28 18 45 15
- Fax:
- (+352) 28 18 41 10
-
Customs and Excise Agency (ADA) Customs Office Luxembourg - Excise Department
- Address:
-
1, rue in Bouler (Croix de Gasperich)
L-1350
Luxembourg
Luxembourg
BP 1432, L-1014 Luxembourg
- Phone:
- (+352) 49 88 58 429
- Fax:
- (+352) 49 88 58 400
Closed ⋅ Opens Monday à 8h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 17h00
- Tuesday:
- 8h00 à 17h00
- Wednesday:
- 8h00 à 17h00
- Thursday:
- 8h00 à 17h00
- Friday:
- 8h00 à 17h00
-
Customs and Excise Agency (ADA) Caisse centrale
- Address:
-
3, rue des Prés
L-7561
Mersch
Luxembourg
B.P. 182, L-7502 Mersch
- Phone:
- (+352) 27 48 84 88
- Fax:
- (+352) 27 48 83 00
- Email address:
- caisse.centrale@do.etat.lu
- Website:
- https://douanes.public.lu/fr.html
Closed ⋅ Opens Monday à 8h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 17h00
- Tuesday:
- 8h00 à 17h00
- Wednesday:
- 8h00 à 17h00
- Thursday:
- 8h00 à 17h00
- Friday:
- 8h00 à 17h00
-
Customs and Excise Agency (ADA) Customs and Excise Directorate
- Address:
-
22, rue de Bitbourg
L-1273
Luxembourg
Luxembourg
B.P. 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- Fax:
- (+352) 28 18 92 00
- Email address:
- ida@do.etat.lu
- Website:
- https://douanes.public.lu/fr.html
-
Customs and Excise Agency (ADA) Disputes and Cooperation Department
- Address:
-
22, rue de Bitbourg
L-1273
Luxembourg
Luxembourg
B.P. 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- Fax:
- (+352) 28 18 92 00
- Email address:
- henri.nimax@do.etat.lu
-
Customs and Excise Agency (ADA) Customs Department
- Address:
-
22, rue de Bitbourg
L-1273
Luxembourg
Luxembourg
B.P. 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- Fax:
- (+352) 28 18 92 00
-
Customs and Excise Agency (ADA) Luxembourg - Airport (Cargocentre)
- Address:
-
Aéroport de Luxembourg
L-1110
Findel
Luxembourg
B.P. 61, L-6905 Niederanven
- Phone:
-
(+352) 24 56 95 90
Transit and export
- Phone:
-
(+352) 24 56 90 12
Import
- Fax:
- (+352) 2456 90 50
- Email address:
- transit.findel@do.etat.lu
- Website:
- https://douanes.public.lu/fr.html
00.00 - 24.00 non-stop -
Customs and Excise Agency (ADA) Bettembourg
- Address:
-
Terminal Intermodal Eurohub Sud
L-3434
Dudelange
Luxembourg
B.P. 39, L-3201 Bettembourg
- Phone:
- (+352) 28 18 55 99
- Email address:
- brbettembourg@do.etat.lu
Closed ⋅ Opens Monday à 8h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 17h00
- Tuesday:
- 8h00 à 17h00
- Wednesday:
- 8h00 à 17h00
- Thursday:
- 8h00 à 17h00
- Friday:
- 8h00 à 17h00
-
Customs and Excise Agency (ADA) Customs Office - Luxembourg-Howald
- Address:
-
Croix de Gasperich
L-1350
Luxembourg
Luxembourg
B.P. 1122, L-1011 Luxembourg
- Phone:
- (+352) 28 18 42 47
- Phone:
- (+352) 28 18 44 03
- Fax:
- (+352) 28 18 41 00
- Email address:
- centre.douanier@do.etat.lu
Closed ⋅ Opens Monday à 8h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 17h00
- Tuesday:
- 8h00 à 17h00
- Wednesday:
- 8h00 à 17h00
- Thursday:
- 8h00 à 17h00
- Friday:
- 8h00 à 17h00
-
Customs and Excise Agency (ADA) Customs Office - North
- Address:
-
2, rue Clairefontaine
L-9201
Diekirch
Luxembourg
B.P. 77
- Phone:
- (+352) 81 70 45 1
- Fax:
- (+352) 81 70 45 71
Closed ⋅ Opens Monday à 8h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 17h00
- Tuesday:
- 8h00 à 17h00
- Wednesday:
- 8h00 à 17h00
- Thursday:
- 8h00 à 17h00
- Friday:
- 8h00 à 17h00
-
Customs and Excise Agency (ADA) eDouane Helpdesk
- Address:
-
L-1016
Luxembourg
Luxembourg
B.P. 1605
- Phone:
- (+352) 28 18 20 00
- Fax:
- (+352) 28 18 92 01
- Email address:
- servicedesk@do.etat.lu
-
Customs and Excise Agency (ADA) Central Customs Revenue Office
- Address:
-
22, rue de Bitbourg
L-1273
Luxembourg
B.P. 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- Fax:
- (+352) 28 18 92 00
-
Customs and Excise Agency (ADA) Licensed Premises Service
- Address:
-
Centre douanier Luxembourg-Howald Croix de Gasperich - 1, rue in Bouler
L-1350
Luxembourg
Luxembourg
B.P. 1122 L-1011 Luxembourg
- Phone:
- (+352) 28 18 44 88
- Fax:
- (+352) 28 18 41 50
- Website:
- https://douanes.public.lu/fr.html
Closed ⋅ Opens Monday à 8h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 17h00
- Tuesday:
- 8h00 à 17h00
- Wednesday:
- 8h00 à 17h00
- Thursday:
- 8h00 à 17h00
- Friday:
- 8h00 à 17h00
-
Customs and Excise Agency (ADA) Clothing Supply Service
- Address:
-
Croix de Gasperich
L-1350
Luxembourg
Luxembourg
B.P. 1122, L-1011 Luxembourg
- Phone:
- (+352) 28 18 42 92
- Fax:
- (+352) 28 18 41 40
-
Customs and Excise Agency (ADA) General Customs and Excise Inspectorate
- Address:
- 22, rue de Bitbourg L-1273 Luxembourg-Hamm Luxembourg
- Email address:
- ida.accises@do.etat.lu
-
Customs and Excise Agency (ADA) Luxembourg Revenue Office - Department for Luxembourg Centre
- Address:
- Croix de Gasperich - Rue in Bouler L-1350 Luxembourg Luxembourg
- Phone:
- (+352) 28 18 44 99
- Fax:
- (+352) 28 18 41 00
-
Customs and Excise Agency (ADA) Luxembourg Revenue Office - Luxembourg North Department
- Address:
- 2, rue de Clairefontaine L-9220 Diekirch Luxembourg
- Phone:
- (+352) 81 70 45 1
- Fax:
- (+352) 81 70 45 71
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Related procedures and links
Procedures
Links
Further information
-
Certificate of non-preferential origin
on the Single Window for Logistics portal
-
Système REX
sur le Portail des douanes et accises
Legal references
-
Règlement (UE) n ° 952/2013 du Parlement européen et du Conseil du 9 octobre 2013
établissant le code des douanes de l'Union
-
Règlement délégué (UE) 2015/2446 de la Commission du 28 juillet 2015
complétant le règlement (UE) no 952/2013 du Parlement européen et du Conseil au sujet des modalités de certaines dispositions du code des douanes de l’Union
-
Règlement d'exécution (UE) 2015/2447 de la Commission du 24 novembre 2015
établissant les modalités d’application de certaines dispositions du règlement (UE) no 952/2013 du Parlement européen et du Conseil établissant le code des douanes de l’Union
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