Origin declaration
Standardised statement placed by the exporter on a commercial document attesting the preferential origin of goods, without customs authorities' intervention.
Definition and principle
The origin declaration (formerly "invoice declaration") is a preferential origin proof established directly by the exporter on a commercial document (invoice, delivery note, etc.), without requiring customs authorities' endorsement. It constitutes a simplified alternative to the EUR.1 certificate.
Legal framework
The origin declaration is provided for in the origin protocols of EU free trade agreements and in Implementing Regulation (EU) 2015/2447. Depending on the agreement, it may be established by:
- Any exporter for consignments whose value does not exceed EUR 6,000
- Approved exporters (without value limit) under "old generation" agreements
- Registered exporters (REX) under the GSP and recent agreements
The declaration text is standardised and appears in the origin protocols of each agreement. The wording varies slightly depending on the applicable agreement.
Practical operation
- The exporter places the standardised declaration text on a commercial document clearly identifying the goods
- The declaration must be hand-signed (except for approved/REX exporters under certain agreements)
- It must indicate the origin criterion used and, where applicable, the cumulation applied
- Validity is identical to that of the EUR.1 certificate: 4 months (or longer under certain agreements)
Common mistakes
- Using the declaration text from one agreement for another agreement (the texts differ)
- Omitting the signature for non-approved/non-REX exporters
- Establishing an origin declaration for an amount exceeding EUR 6,000 without being an approved or REX exporter