Reduce customs duties with the EUR.1 certificate
With the EUR.1 certificate, you pay less or no import duty. The reduction only applies if the country of your buyer or supplier has a trade agreement with the European Union (EU). Learn what requirements products must meet, and when and how to apply for an EUR.1.
Conditions for reduction of import duty
With the EUR.1 certificate, you pay less or no import duties. There are 2 conditions for using this certificate:
The products must be of preferential origin
A product is of preferential origin if it is made or processed in the EU, either entirely or for the most part. The EUR.1 certificate proves that a product is of preferential origin.
The EU has a trade agreement with the country.
Thi certificate only offers lower import duties on products for and from countries with which the EU has a trade agreement. For example, Switzerland and the UK. These trade agreements set out the rules for preferential origin. Check whether your products comply with these rules with the European Commission's Rules of Origin Self-Assessment (ROSA) tool.
Who arranges the EUR.1?
Are you importing products? Ask your supplier to send the EUR.1 with the products. If you are exporting products, you arrange the certificate. You can request a certificate from the Netherlands Chamber of Commerce KVK. Contact KVK before you start exporting goods to check whether your products qualify for the EUR.1 certificate.
KVK uses your supplied documents to check that your export products are of preferential origin. After it is approved, the Customs Administration of the Netherlands must validate the certificate. Ask your customs forwarding agent to submit it to the Customs Administration.
When do you not need the EUR.1?
In some cases, you can use an invoice declaration instead of the EUR.1. An invoice declaration is a declaration of preferential origin that you put on your sales invoice. You are allowed to use an invoice declaration in the following situations:
- You regularly export products of preferential origin and you have applied for an Approved Exporter permit with the Netherlands Tax Administration.
- You do business with a country that does not use the EUR.1 certificate. In this case, you need an Approved Exporter permit or have to be a Registered Exporter (REX).
Apply for the EUR.1
You have to apply for the EUR.1 certificate for every shipment. You pay a fixed amount for this.
Proof of preferential origin
If you apply for the EUR.1, you have to prove that the products are of preferential origin. Producers, traders, and freight forwarders each have to prove this in a different way. For more information about proving preferential origin, visit KVK.nl.
Supplier's declaration 2015/2447
Sometimes you can prove preferential origin with a supplier's declaration 2015/2447. Sometimes you need other proof. You can use a supplier's declaration 2015/2447 in these 2 situations:
- You export your products to certain countries outside the EU. Are you not changing anything about the products you sell? Then request a supplier's declaration from your supplier.
- Your customer exports your products. Your customer wants to export your products to a country that requires a EUR.1 certificate. If so, you provide your customer with a supplier's declaration.
Read more about supplier's declaration 2015/2447, when you need it and how to complete it.