Certificates of Origin
Certificates of Origin (COO)
When goods with a preferential origin are imported in the EU from third countries, it allows the importer to benefit from reduced or nil customs duties.
These privileges are specified in the preferential agreements that the European Union (EU) maintains with a large number of third countries.
The preferential origin of the goods must be demonstrated by means of certain certificates or registrations, being approved by the customs authorities of the exporting country. Theymust be presented at the time of customs clearance.
A certificate of preferential origin allows to benefit from reduced or nil customs duties rates on importation.
The main certificates of preferential origin are:
- The EUR1
movement certificate, used for example in exchanges with Switzerland, Chile, Morocco,...
EUR-MED certificate in the Pan-Euro-Mediterranean zone makes it possible to obtain the same ‘origin status’
for goods that actually originate in the PAN-EURO-Mediterranean zone (the
so-called cumulation). They are used for example in
exchanges with Tunisia
- The Form A
certificate of origin in the Generalized System of Preference (GSP), that is
being replaced on a step by step basis by the REX system
- The A.TR
movement certificate is established as part of the Customs Union with Turkey,
except for coal and steel products and certain agricultural products (for which
an EUR.1 certificate must be established).
Besides the certificate of preferential origin there is also the certificate of origin which is completely different in its form and function. This certificate is f.e. used for the origin marking on products ("made in"). It defines the country in which the goods were produced, manufactured or sufficiently processed. This certificate of origin justifies the non-preferential origin of goods.
These certificates of origine have no customs purpose as they do not grant reduced or nil duty rates.
Inform your self