Conditions for reduction of import duty
With an EUR.1 or EUR-MED certificate, you pay less import duty. You can apply for a EUR.1 or EUR-MED certificate if the products are of preferential origin. This applies to products that are made or processed entirely or largely in the EU. EUR.1 and EUR-MED prove that a product is of preferential origin. You can only use an EUR-1 or EUR-MED if the country of your country has a trade agreement with the EU. Countries such as Switzerland and the United Kingdom do. These trade agreements set out the rules for preferential origin. You can use the European Commission’s ROSA tool (Rules of Origin Self-Assessment) to check that your products comply with these rules.
Difference between EUR.1 and EUR-MED
You can use an EUR.1 certificate for most countries with which the EU has a trade agreement. If you are in business with a country that signed the Pan-Euro-Mediterranean agreement (PEM), use an EUR-MED certificate.
Who should apply for an EUR.1 or EUR-MED?
Are you importing products? Ask your supplier to send an EUR.1 or EUR-MED with the products. If you are exporting products, you are responsible for the certificate. You can request a certificate from the Netherlands Chamber of Commerce (KVK). Reach out to KVK well before you start exporting goods to check whether your products qualify for an EUR.1 or EUR-MED certificate. KVK will verify that your products are of preferential origin. Next, your customs agent can submit an export declaration to the Customs Administration of the Netherlands, or you can do this yourself.
Applying for an EUR.1 or EUR-MED
You have to apply for an EUR.1 or EUR-MED certificate for every shipment. You apply at KVK and pay €15.60 per certificate.
When do you not need an EUR.1 or EUR-MED?
In some cases, you can use an invoice declaration instead of an EUR.1 or EUR-MED. 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:
- The product value is no higher than €6,000.
- You regularly export products of preferential origin and you have applied for an Approved Exporter permit with the Belastingdienst (Dutch Tax Administration).
- The counterparty’s country does not use the EUR.1 and EUR-MED certificates. In this case, you need an Approved Exporter permit or have to be a Registered Exporter (REX).
Proof of preferential origin
If you apply for an EUR.1 or EUR-MED, 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.