EUR.1 / Form A / A.TR. certificates - Import
Last updated more than 5 years ago
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.
Forms / Online services
CN code - TARIC database
To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.
That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).
Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.
Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.
Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.
If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 15, boulevard du Jazz L-4370 Belvaux.
By submitting your application, you agree that your personal data may be processed as part of the application process.
Online procedure
Code NC - base de données TARIC
Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.
Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement
Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.
En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.
Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 15, boulevard du Jazz L-4370 Belvaux.
En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.
Démarche en ligne
KN-Code - TARIC-Datenbank
Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.
Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.
Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.
Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.
Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.
Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 15, boulevard du Jazz L-4370 Belvaux).
Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.
Online-Vorgang
Code NC - base de données TARLUX
To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.
That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).
Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.
Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.
Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.
If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 15, boulevard du Jazz L-4370 Belvaux.
By submitting your application, you agree that your personal data may be processed as part of the application process.
Online procedure
Who to contact
-
Customs and Excise Agency
Clothing Supply ServiceCroix de Gasperich
L-1350 Luxembourg
Luxembourg
Postal address :
BP 1122, L-1011 Luxembourg
Phone : (+352) 2818 - 4292Fax : (+352) 2818 - 4140
