Last update 19.06.2018
Different preferential agreements between the European Union and certain non-EU countries allow companies to benefit from advantageous duties when importing goods with a "preferential" origin.
In order for the importer to benefit from these preferential agreements, the exporter must prove the preferential origin of the goods exported via a goods movement certificate EUR.1 or an invoice declaration, where applicable.
In Luxembourg, businesses may request EUR.1 certificates from the Customs and Excise Agency at the time of the export.
The movement certificates EUR.1 (also referred to as the 'preferential origin certificates EUR.1') must not be confused with the European Community Certificate of Origin.
Who is concerned
It is incumbent on the exporting business to prove the origin of the goods sold via the certificates EUR.1 (or invoice declaration).
Where necessary, the exporting company's supplier must also prove the origin of the goods supplied by a supplier's declaration.
To be deemed as originating from the European Union (EU), the goods must have been obtained in the European Union:
- either wholly (mineral products extracted or vegetable products harvested from the soil);
- or, where materials which were not wholly obtained in the EU have been used, these materials must have been 'sufficiently worked' in accordance with the agreement in force pertaining to the destination of goods.
How to proceed
When goods have been supplied by a third-party trader, the exporting business may request a supplier declaration whereby the supplier certifies the origin of the goods and that they satisfy regulations pertaining to origin which govern preferential trade with the destination country. This declaration may be requested by the customs authorities at the time of the export.
It may be:
- either an individual, one-time supplier declaration;
- or a long-term supplier declaration (valid for one year), provided that the supplier regularly delivers the same products and the production thereof is constant.
The sample declaration which is to be used can be found appended to each preferential agreement.
Authentication of the supplier declaration (Certificate INF 4)
The customs authorities of the export country may request an information certificate INF 4 attesting to the authenticity of the supplier declaration.
In such a case, the exporting business requests one from the supplier, who in turn submits a request to the customs authorities of its EU Member State country to validate its certificate INF 4.
After being verified, the certificate is sent to the supplier within three months of the date when the request was received. The supplier then sends the certificate to the exporting business who in turns submits it to the relevant customs authorities.
If the certificate is not presented within 4 months, the customs authorities of the exporting Member State may enter into direct contact with the customs authorities of the supplier Member State.
The exporting business may submit an invoice declaration in place of the certificate EUR.1:
- if the value of the dispatch does not exceed EUR 6,000 (or any other amount set out in the applicable preferential agreement);
- or if it is an exporter having approved origin status (irrespective of the dispatch value). This status may be applied for via the Customs Department of the Customs and Excise Agency.
The contents of the invoice declaration are specified in the appendix to each preferential agreement.
The exporting business must procure a EUR.1 form from the Masse d'habillement (clothing supply) service of the Customs and Excise Agency, complete it and precisely indicate:
- if the goods are wholly produced inside the European Union;
- or if they are processed in such a way so as to be designated of European origin.
The exporting business should then submit the EUR.1 form to the customs offices at the time of the export.
Forms / Online services
Déclaration de fournisseur long terme - origine non préférentielle
Déclaration de fournisseur ponctuelle - origine non préférentielle