The EUR.1 movement certificate is the proof-of-origin document that provides access to preferential tariffs on exports to countries with a free trade agreement. Unlike the A.TR, it proves the goods' preferential origin rather than their free circulation.
To gain preferential origin, the processing or value-added rule set by the agreement has to be met; on products with a high share of imported inputs this rule may not be satisfied and the document cannot be issued. It is used for agricultural products, steel products and shipments to countries outside the customs union. If a subsequent audit finds that the origin rule was not met, the duty is claimed retroactively in the buyer's country and the bill comes back to the exporter; input documents therefore have to be kept.
To gain preferential origin, the processing or value-added rule set by the agreement has to be met; on products with a high share of imported inputs this rule may not be satisfied and the document cannot be issued. It is used for agricultural products, steel products and shipments to countries outside the customs union. If a subsequent audit finds that the origin rule was not met, the duty is claimed retroactively in the buyer's country and the bill comes back to the exporter; input documents therefore have to be kept.
To gain preferential origin, the processing or value-added rule set by the agreement has to be met; on products with a high share of imported inputs this rule may not be satisfied and the document cannot be issued. It is used for agricultural products, steel products and shipments to countries outside the customs union…
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