Statement of origin

What is a statement of origin

With an invoice declaration, a statement of origin you pay less import duty on goods you import from, for example, developing or less developed countries. Some other countries also use the statement of origin. Such as the United Kingdom, Japan, Singapore, and the countries of the Caribbean Netherlands, Aruba, Bonaire, and Curaçao.

The products must comply with the preferential rules of origin from the trade agreement the EU has with the country you are importing from. A product is of preferential origin if it is made or processed in that country, completely or for the most part.

The certificate of origin aims to stimulate trade with developing countries. It is part of the Generalised System of Preferences (GSP). This is an agreement between the EU, other Western countries and a number of developing and less developed countries

Using a statement of origin

To use a statement of origin, you follow these steps:

• Check whether the country uses the statement of origin.
• The exporter (supplier) places the statement of origin on the invoice or another trade document.
• The text of the statement of origin must be in English, Spanish, or French
• The wording of the statement of origin is different from the invoice declarations that come with other trade agreements. You must always use the right text. For examples of which texts to use for different situations, download the KVK Preferential proof of origin tool (pdf).

REX database

Is the value of the shipment you want to import from a developing country higher than €6,000? In that case, your exporter (supplier) has to register with the REX self-certification system as a Registered Exporter. Your supplier does not have to register in the REX database for shipments with a value lower than than €6,000.

European countries in REX

Companies in the EU can also sometimes register in the REX system. For example, if you transfer goods from developing countries to Switzerland or Norway. Or if you manufacture or process goods in developing countries from raw materials and product parts from the EU. Until you are registerd in the REX system, you can use an EUR.1 certificate. If the value of the shipment is less than €6,000, you can use the statement of origin instead of the previously required invoice declaration

Transfer of goods

Do you import goods of preferential origin from developing countries to clients not in the EU? But you transfer them to customers in Switzerland and Norway? In that case, you can draw up a replacement statement of origin (in Dutch). Your customers in those countries will then pay less import duty.

More information

Visit the Customs Administration of the Netherlands website to find more detailed information about the Statement on Origin (in Dutch). For example, whether you need to register, how to register and the text of the certificate of origin.