Invoice declaration for small shipments
Do you export to countries outside the European Union (EU)? Your customer will usually pay import duties.Some countries give discounts or exemptions on European Union (EU) products. This means you pay no or less import duties. The same applies to goods imported into the EU. Then you need to show an invoice declaration of preferential origin.
Invoice declaration instead of EUR.1 when exporting
Sometimes, your foreign buyer or importer pays less or no import duties on the goods you export. Their country must have a trade agreement with the EU. And your goods are of EU origin and meet the rules of preferential origin. This means they were manufactured or processed in the EU, either entirely or for the most part. And they must meet the conditions of preferential origin. To prove this, you have to enclose an EUR.1 or EUR-MED certificate with your shipment.
Is the value of the goods of preferential origin not higher than €6,000? Then you are allowed to use an invoice declaration instead of an EUR.1. In some countries the EUR.1 or EUR-MED is not valid and you will need to use an invoce declaration.
Here is a list of countries with a trade agreement with the EU.
Invoice declaration for imported goods
Do you import goods into the Netherlands from non-EU countries? Then you have to pay import duties to Dutch Customs. Goods imported from countries with which the EU has a trade agreement, you pay less or no import duty. The exporter will need to provide an invoice declaration of preferential origin.
Find out more about invoice declarations for imported goods on KVK.nl.
How to use the invoice declaration?
The invoice declaration consists of a prescribed text, which you place and sign under an invoice. If you are an exporter, you declare by signing this text that the products are of preferential origin. Use the model declaration drawn up by KVK. Do not change anything or it will not be valid.
Some countries require you to sign the declaration. Do so with your original signature. A (digital) copy or stamp is not allowed. Also add your location, the date, your name and position on the declaration. You may also place the declaration on the invoice, packing list or other commercial document showing the value of the goods.
Customs will assess whether your invoice declaration is valid. Do the goods not meet the rules of preferential origin? Then you as importer or you client when you export, may receive an additional assessment of unpaid import duties. You may also be fined.
Invoice declaration for mixed shipments
Export shipments containing goods of both preferential and non-preferential origin is called a mixed shipment. You will need to indicate clearly which goods are originating and which are not on the invoice declaration document. You do not have to prove the origin of the goods of non-preferential origin.
Supplier's declaration 2015/2447
If you or your customer use an invoice declaration, you must also show proof of the preferential origin of the products. For example, a supplier's declaration 2015/2447. You can use a supplier's declaration 2015/2447 in one of 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 an invoice declaration. You then provide a supplier's declaration to your customer.
Read more about supplier's declaration 2015/2447, when you need it and how to complete it.