EUR.1 / Form A / A.TR. certificates - Import

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:

  • the mandatory certificates;
  • and 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:

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

Code NC - base de données TARIC

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 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

By submitting your application, you agree that your personal data may be processed as part of the application process.

Online procedure

Go to the procedure

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 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

By submitting your application, you agree that your personal data may be processed as part of the application process.

Online procedure

Go to the procedure

Who to contact

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