Various preferential arrangements between the European Union and certain third countries allow to benefit from tariff concessions (duty relief) when importing goods.
Imports from Turkey may also benefit from tariff concessions upon presentation of:
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).
An importer can only benefit from tariff concessions if the exporter has provided the certificates as foreseen by the preferential arrangement.
To benefit from tariff concessions, the importer must provide:
The importer can check whether the goods benefit from tariff concessions by determining the tariff classification of goods.
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.
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: