Certificate of preferential origin

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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
    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
    BP 1432, L-1014 Luxembourg
    Phone:
    (+352) 49 88 58 429
    Fax:
    (+352) 49 88 58 400
    Closed ⋅ Opens Monday à 8h00
    Sunday:
    Closed
    Monday:
    8h00 à 17h00
    Tuesday:
    8h00 à 17h00
    Wednesday:
    8h00 à 17h00
    Thursday:
    8h00 à 17h00
    Friday:
    8h00 à 17h00
    Saturday:
    Closed

  • Customs and Excise Agency (ADA) Caisse centrale

    Address:
    3, rue des Prés L-7561 Mersch
    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
    Sunday:
    Closed
    Monday:
    8h00 à 17h00
    Tuesday:
    8h00 à 17h00
    Wednesday:
    8h00 à 17h00
    Thursday:
    8h00 à 17h00
    Friday:
    8h00 à 17h00
    Saturday:
    Closed

  • Customs and Excise Agency (ADA) Customs and Excise Directorate

    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
    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
    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
    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
    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
    B.P. 39, L-3201 Bettembourg
    Phone:
    (+352) 28 18 55 99
    Email address:
    brbettembourg@do.etat.lu
    Closed ⋅ Opens Monday à 8h00
    Sunday:
    Closed
    Monday:
    8h00 à 17h00
    Tuesday:
    8h00 à 17h00
    Wednesday:
    8h00 à 17h00
    Thursday:
    8h00 à 17h00
    Friday:
    8h00 à 17h00
    Saturday:
    Closed

  • Customs and Excise Agency (ADA) Customs Office - Luxembourg-Howald

    Address:
    Croix de Gasperich L-1350 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
    Sunday:
    Closed
    Monday:
    8h00 à 17h00
    Tuesday:
    8h00 à 17h00
    Wednesday:
    8h00 à 17h00
    Thursday:
    8h00 à 17h00
    Friday:
    8h00 à 17h00
    Saturday:
    Closed

  • Customs and Excise Agency (ADA) Customs Office - North

    Address:
    2, rue Clairefontaine L-9201 Diekirch
    B.P. 77
    Phone:
    (+352) 81 70 45 1
    Fax:
    (+352) 81 70 45 71
    Website:
    https://douanes.public.lu/fr/acteur/bureaux/bureau_nord.html
    Closed ⋅ Opens Monday à 8h00
    Sunday:
    Closed
    Monday:
    8h00 à 17h00
    Tuesday:
    8h00 à 17h00
    Wednesday:
    8h00 à 17h00
    Thursday:
    8h00 à 17h00
    Friday:
    8h00 à 17h00
    Saturday:
    Closed

  • Customs and Excise Agency (ADA) eDouane Helpdesk

    Address:
    L-1016 Luxembourg
    B.P. 1605
    Phone:
    (+352) 28 18 20 00
    Fax:
    (+352) 28 18 92 01
    Email address:
    servicedesk@do.etat.lu
    Website:
    https://douanes.public.lu/fr/services-ligne/edouanes.html

  • Customs and Excise Agency (ADA) Central Customs Revenue Office

    Address:
    22, rue de Bitbourg L-1273
    B.P. 1605, L-1016 Luxembourg
    Phone:
    (+352) 28 18 28 18
    Fax:
    (+352) 28 18 92 00
    Website:
    https://douanes.public.lu/fr/acteur/bureaux/caisse_centrale.html

  • Customs and Excise Agency (ADA) Licensed Premises Service

    Address:
    Centre douanier Luxembourg-Howald Croix de Gasperich - 1, rue in Bouler L-1350 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
    Sunday:
    Closed
    Monday:
    8h00 à 17h00
    Tuesday:
    8h00 à 17h00
    Wednesday:
    8h00 à 17h00
    Thursday:
    8h00 à 17h00
    Friday:
    8h00 à 17h00
    Saturday:
    Closed

  • Customs and Excise Agency (ADA) Clothing Supply Service

    Address:
    Croix de Gasperich L-1350 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
    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
    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
    Phone:
    (+352) 81 70 45 1
    Fax:
    (+352) 81 70 45 71

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Related procedures and links

Procedures

EUR.1 Movement Certificate / Invoice declaration

Links

Further information

Legal references

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