Since 1 January 2017, the proof of origin used for the Generalized System of Preferences (SPG) has evolved.
Self-certification of the origin of goods on a commercial document has become the norm.
Thus, the EUR.1 and FORM A certificates endorsed by the customs authorities for each consignment are gradually replaced by certificates of origin issued directly by the exporter on a commercial document.
The objective for the Administration is to dematerialize the vouchers and facilitate customs procedures
Deletion of EUR.1 and FORM A certificates
Currently, you can apply for the certificate of origin certificate at a customs office in two cases:
- When exporting: Visa of an EUR.1 certificate for goods originating in the European Union and exported to a beneficiary country of the SPG for the use of bilateral cumulation.
- When importing: Visa of one or more replacement FORM A certificates for goods originating in a SPG beneficiary country and split up for clearance in several lots.
During 2017, these certificates may still be used by the customs authorities. However, as of 1 January 2018, the forms EUR 1 and FORM A can no longer be used in the European Union. The certificate of origin must only be used.
Certificate of origin
The system remains the same, the exporter adds a mention on the commercial document which makes it possible to identify the goods. Since January 1, the certificate of origin can thus replace the declaration of origin on invoice. Please note, if you are a certified exporter, you will no longer be able to use it to issue original invoice declarations.
- When exporting: the certificate of origin may be issued by any exporter when the value of the products originating in the consignment does not exceed 6 000 Euros or by a registered exporter when the value of the products originating in the consignment exceeds 6,000 Euros.
- When importing: in the case of fractionation, a replacement certificate of origin may be issued by any re-shipper when the value of the products originating in the consignment does not exceed 6 000 Euros or by a registered re-shipper When the value of the products originating in the consignment exceeds 6 000 Euros. If the goods are sent from Norway or Switzerland you can also use it.
Implementation planning and additional information
The implementation of this reform is gradual. For certificates issued in the EU, the certificate of origin replaces the declaration of origin on invoice since 1 January 2017. In the case of EUR.1 certificates (and replacement FORM A), they may still be covered by The customs authorities for a period of one year, ie until 31 December 2017. By 30 June 2020, the current proof of origin will be completely replaced by certificates of origin.
If you would like more information, you can contact the customs advice cells directly in your region: