EUR.1 / Form A / A.TR. certificates - Import
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Various preferential arrangements between the European Union and certain third countries allow to benefit from tariff concessions (duty relief) when importing goods.
In order for the importer to benefit from tariff concessions in accordance with the arrangements in effect, the exporter must prove the preferential origin of the goods exported by providing:
- an EUR.1 or EUR MED movement certificate for the goods;
- or a certificate of origin Form A.
Imports from Turkey may also benefit from tariff concessions upon presentation of:
- either an A.TR certificate (industrial products);
- or a EUR.1 certificate (agricultural products and ECSC products).
EUR.1 certificates, form A and A.TR. (also called 'preferential origin certificates') are not to be mistaken with the European Community certificate of origin (non-preferential origin).
Who is concerned
An importer can only benefit from tariff concessions if the exporter has provided the certificates as foreseen by the preferential arrangement.
Prerequisites
To benefit from tariff concessions, the importer must provide:
- not only the mandatory certificates;
- but also prove the direct transport of goods from the country issuing the certificate, which guarantees that the goods have not been modified during transport.
Direct transport can be certified by:- a single transport document covering the passage of the goods through the country of transit;
- or by a 'non-manipulation certificate' issued by the authorities of said country.
How to proceed
Tariff classification of goods
The importer can check whether the goods benefit from tariff concessions by determining the tariff classification of goods.
The TARIC and TARLUX databases indicate the applicable preferential arrangements and the required certificates of origin depending on the tariff classification and the country of origin of the goods.
Proof of preferential origin
The importer must present the certificate of origin at the time of filing the import declaration.
Depending on the value of the goods (generally < EUR 6,000) and the arrangement in force, certificates may be replaced by an invoice declaration.
EUR.1 certificates (or EUR MED) are namely used for goods originating from:
- certain pan-euro-mediterranean countries;
- certain Western Balkan countries;
- certain South American countries;
- certain Asian countries (the Republic of Corea);
- and the countries in Africa, the Caribbean and the Pacific (ACP) who signed the partnership agreement in Cotonou with the European Union;
- Overseas countries and territories (OCT).
Form A certificates are used for goods originating from countries benefitting from the generalised system of preferences (GSP).
A.TR. certificates are used for industrial products released into free circulation in Turkey.
Absence or rejection of the preferential certificate of origin
If the importer is unable to present the preferential certificates of origin at the time of the import declaration, or if the customs authorities have doubts as to their authenticity, the Luxembourg Customs and Excise Agency can:
- request a security deposit corresponding to the customs duties applicable to goods of non-preferential origin;
- grant the importer a 4-months deadline to provide the missing certificates.
Online services and forms
Who to contact
Clothing Supply Service
-
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
Related procedures and links
Links
Further information
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) n° 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
- Accords sur l'origine préférentielle
