Date of customs authority visa on CCMEUR1 - Flexibility?

Question

EUR1 - ISSUED RETROSPECTIVELY

Hello, if I include EUR1 in my customs declaration but do not present EUR1 on the same day, but on D+4,
is the mention ISSUED RETROSPECTIVELY mandatory?

The Trade Hub · Answer

Operational answer No — the “ISSUED RETROSPECTIVELY / DÉLIVRÉ A POSTERIORI” endorsement is not automatically required just because you present the EUR.1 at J+4. That endorsement is mandatory only when the EUR.1 was issued stamped/validated after exportation i.e., a true “retrospective issue”. So the trigger is the EUR.1 issue/validation date vs. the export date, not the date you physically provide it to Customs in support of the import declaration. --- Legal basis preferential origin rules for EUR.1 Under the Pan-Euro-Mediterranean PEM origin framework and similarly worded origin protocols in many EU FTAs, Customs may issue an EUR.1 after exportation in specific situations, and then it must bear the endorsement in Box 7. > “A movement certificate EUR.1 may be issued retrospectively … > and shall be endorsed with the words ‘ISSUED RETROSPECTIVELY’.” > — PEM / EUR.1 protocol wording, Article 17 retrospective issue Source text example available here: lovdata – Article 17https://lovdata.no/dokument/TRAKTATEN/traktat/2011-06-15-69/ARTIKKEL17 --- Practical decision rule what to do in your J+4 scenario Scenario 1 most common: EUR.1 was issued/stamped on or before export - Example: goods exported Day 0; EUR.1 issued Day 0 or prepared earlier and validated at export. - You submit/import-clearance documents and only hand over the EUR.1 at J+4 administrative delay. - Result: NO “ISSUED RETROSPECTIVELY” required. The certificate is not retrospectively issued; it was simply presented later. Scenario 2: EUR.1 was issued/stamped after export true retrospective issue - Example: goods exported Day 0; EUR.1 issued Day +4. - Result: YES — “ISSUED RETROSPECTIVELY” is mandatory Box 7, because the document itself was issued after export under the protocol’s “retrospective issue” mechanism. --- Import clearance reality check why Customs cares EU guidance clearly states that proof of origin is declared with the SAD and presented for customs clearance. If it is not available at clearance, Customs typically: - either do not grant preference and clear at full duty then you claim back later, or - grant conditional release and request the proof within a set deadline national practice / local office handling. Source EU Commission – Access2Markets: - “Proof of origin … is declared with the SAD and presented with it for customs clearance.” Access2Markets – Customs clearance documents / Proof of originhttps://trade.ec.europa.eu/access-to-markets/fr/content/documents-et-procedures-de-dedouanement-0 --- If preference was not granted at import: post-clearance recovery route If duties were paid because the EUR.1 was not accepted/available at clearance, you can generally request repayment/remission afterwards typical 3-year window in the EU, subject to conditions. Legal basis Union Customs Code: - UCC Regulation EU No 952/2013 – Articles 116 to 121 repayment/remission framework Practical portal example: French Customs – repayment/remission procedurehttp://www.douane.gouv.fr/demarche/deposer-une-demande-de-remboursement-ou-remise-de-droits-limportation --- Bottom line definitive - Presenting the EUR.1 at J+4 does NOT, by itself, require “ISSUED RETROSPECTIVELY”. - The endorsement is required only if the EUR.1’s issuance/validation date is after the export date retrospective issuance under the origin protocol. --- Sources - EU Commission Access2Markets — Proof of origin presented for clearance: https://trade.ec.europa.eu/access-to-markets/fr/content/documents-et-procedures-de-dedouanement-0https://trade.ec.europa.eu/access-to-markets/fr/content/documents-et-procedures-de-dedouanement-0 - PEM-type protocol wording example text — Retrospective issue and mandatory endorsement: https://lovdata.no/dokument/TRAKTATEN/traktat/2011-06-15-69/ARTIKKEL17https://lovdata.no/dokument/TRAKTATEN/traktat/2011-06-15-69/ARTIKKEL17 - Repayment/remission France – practical entry point; based on UCC framework: http://www.douane.gouv.fr/demarche/deposer-une-demande-de-remboursement-ou-remise-de-droits-limportationhttp://www.douane.gouv.fr/demarche/deposer-une-demande-de-remboursement-ou-remise-de-droits-limportation > ⚠️ This analysis is provided for information only and does not constitute legal advice. For binding positions, use an authorised customs representative or specialised counsel.

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