Preferential origin: Customs embargo on EUR1 certificates?

What is preferential origin?

In most economic and trade agreements, known as free trade agreements (FTAs), concluded between the European Union and certain third countries, customs duties on imports are reduced or zero: this tariff preference is an effective lever for facilitating bilateral trade between partners (States or customs unions).

Each agreement contains a protocol defining the concept of originating products.

In order to benefit their customers to the tariff preference, operators must bring the proof of preferential origin products at the time of customs clearance export.

How to prove preferential origin?

In the vast majority of free trade agreements, in order for the consignee to be able to benefit from preferential or zero customs rates on imported goods, the exporter may justify preferential origin as follows:

• If the total value of the goods is less than EUR 6 000 :
  • by a simple mention of origin on the commercial invoice (« declaration of origin ») or any other document that clearly identifies the products (packaging list, consignment note, etc.)

    or

  • producing a certificate of origin EUR1 (or EUR-MED in the pan-Euro-Mediterranean area) to be covered by the customs administration of the country of departure
• If the total value of the goods is more than EUR 6 000 :
  • by a simple declaration of origin if the exporter enjoys the status of approved exporter (approval issued by the customs administration on request and after a validation process)

    if not

  • producing a certificate of origin EUR1 (or EUR-MED)

Customs refuses to target EUR1 « unnecessary »

For low-value shipments, it should therefore be noted that it is absolutely not not required to produce a certificate of origin, especially since, compared to the original invoice declaration, this non-dematerialised procedure represents a cost to the operator and a higher processing time...

On the customs administration side, the processing of EUR1 certificates of origin in the documentary circuit mobilizing human resources which cannot be allocated to other missions: this is why the customs office in Aulnay, which is facing a rise in customs operations, has decided to only target EUR1 produced by operators who have no other choice (not EA approved and whose freight invoice is more than EUR 6 000).