Certificate of preferential origin
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.
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
-
Technical Support DepartmentCroix de Gasperich
L-1350 Luxembourg
Luxembourg
Postal address :
BP 1122, L-1011 Luxembourg
Phone : (+352) 2818 - 4515Fax : (+352) 2818 - 4110 -
Customs Office Luxembourg - Excise Department1, rue in Bouler (Croix de Gasperich)
L-1350 Luxembourg
Luxembourg
Postal address :
BP 1432, L-1014 Luxembourg
Phone : (+352) 49 88 58 429Fax : (+352) 49 88 58 400Monday to Friday from 08.00 - 17.00 -
Caisse centrale3, rue des Prés
L-7561 Mersch
Luxembourg
Postal address :
BP 182 L-7502 Mersch
Phone : (+352) 27 48 84 88Fax : (+352) 27 48 83 00Monday to Friday from 08.00 - 17.00 -
Customs and Excise Directorate22, rue de Bitbourg
L-1273 Luxembourg
Luxembourg
Postal address :
BP 1605, L-1016 Luxembourg
Phone : (+352) 28 18 28 18Fax : (+352) 28 18 92 00 -
Disputes and Cooperation Department22, rue de Bitbourg
L-1273 Luxembourg
Luxembourg
Postal address :
BP 1605, L-1016 Luxembourg
Phone : (+352) 28 18 28 18Fax : (+352) 28 18 92 00 -
Customs Department22, rue de Bitbourg
L-1273 Luxembourg
Luxembourg
Postal address :
BP 1605, L-1016 Luxembourg
Phone : (+352) 28 18 28 18Fax : (+352) 28 18 92 00 -
Luxembourg - Airport (Cargocentre)Aéroport de Luxembourg
L-1110 Findel
Luxembourg
Postal address :
B.P. 61 L-6905 Niederanven
Phone : (+352) 24 56 90 12 (import)Fax : (+352) 2456 90 50 (transit, export & import)00.00 - 24.00 non-stop -
BettembourgTerminal Intermodal Eurohub Sud
L-3434 Dudelange
Luxembourg
Postal address :
BP 39, L-3201 Bettembourg
Phone : (+352) 2818-5599Monday to Friday from 08.00 - 17.00 -
Customs Office - Luxembourg-HowaldCroix de Gasperich
L-1350 Luxembourg
Luxembourg
Postal address :
B.P. 1122 L-1011 Luxembourg
Fax : (+352) 2818-4100Monday to Friday from 08.00 - 17.00 -
Customs Office - North2, rue Clairefontaine
L-9201 Diekirch
Luxembourg
Postal address :
B.P. 77
Phone : (+352) 817045-1Fax : (+352) 81 70 45 71from 08.00 - 17.00 non-stop -
eDouane Helpdesk
L-1016 Luxembourg
Luxembourg
Postal address :
B.P. 1605
Phone : (+352) 2818 - 2000Fax : (+352) 2818 - 9201 -
Central Customs Revenue Office22, rue de Bitbourg
L-1273
Luxembourg
Postal address :
BP 1605, L-1016 Luxembourg
Phone : (+352) 28 18 28 18Fax : (+352) 28 18 92 00 -
Licensed Premises ServiceCentre douanier Luxembourg-Howald Croix de Gasperich - 1, rue in Bouler
L-1350 Luxembourg
Luxembourg
Postal address :
B.P. 1122 L-1011 Luxembourg
Phone : (+352) 28 18 44 88Fax : (+352) 28 18 41 50from Monday to Friday from 08.00 - 17.00 -
Clothing Supply ServiceCroix de Gasperich
L-1350 Luxembourg
Luxembourg
Postal address :
BP 1122, L-1011 Luxembourg
Phone : (+352) 2818 - 4292Fax : (+352) 2818 - 4140