Proof of origin
Document or declaration attesting the origin of goods, an essential condition for benefiting from preferential tariff treatment upon import.
Definition and principle
Proof of origin is the document or declaration attesting the originating status of goods under a free trade agreement or preferential regime. Its presentation at import is the sine qua non condition for benefiting from the reduced or zero customs duties granted by the agreement.
Types of proofs of origin
Proofs of origin in the European system include:
- EUR.1 certificate: issued and endorsed by the customs authorities of the exporting country
- EUR-MED certificate: EUR.1 version for the PEM zone with cumulation mention
- Origin declaration (on invoice): established by the exporter (approved, REX, or any exporter under EUR 6,000)
- REX statement on origin: under the GSP and recent agreements
- ATR certificate: for EU-Turkey trade (free circulation, not strictly origin)
- FORM A certificate: for the GSP (being phased out by REX)
Legal framework
Each free trade agreement defines in its origin protocol the accepted proofs of origin, their validity period, and issuance conditions. The UCC (articles 55 et seq. of Implementing Regulation 2015/2447) frames the general provisions. Validity is generally 4 months but may vary depending on the agreement.
Common mistakes
- Presenting a proof of origin of the wrong type (EUR.1 when only an origin declaration is accepted, and vice versa)
- Expired proof of origin: systematically check validity periods
- Inconsistencies between the proof of origin and other shipping documents (description, quantities, weight)
- Not retaining supporting documentation (supplier's declarations, materials accounting) in case of post-clearance audit