EUR.1
EUR.1 is the form designation for a movement certificate which is used in international trade. The use of this form is based on the application of various bilateral and multilateral agreements within the pan-European preference system (the free trade agreements e.g. EU-EFTA / EU-Mexico / EU-Israel / etc.).
The EUR.1 is also recognized as a certificate of origin in the sense of foreign trade law.
application
In the free trade agreements, goods are defined which can be imported at lower tariff rates or also completely duty-free, on condition that they have been completely manufactured in a contracting country or have been processed to the extent that they can be treated as equivalent to the original products. In addition, the customs administrations have very extensive and detailed regulations for each product group, from what percentage of processing this equality applies.
In order to be able to prove the origin during customs clearance and thus be able to benefit from the (reduced) preferential tariff rate, the competent authority ( customs administration ) must be given a movement certificate, EUR.1 for short, in which the manufacturer certifies the origin of the goods.
Exceptions
Instead of a movement certificate (EUR.1), the manufacturer or sender of the goods can also note a declaration of origin (UE) on the (commercial) invoice. The exact and absolute wording is prescribed (for each country).
However, this only applies up to a value limit of 6,000 euros or 10,300 CHF, unless the consignor (= authorized exporter ) is registered with the competent authority (usually the customs administration) in his country .
The authorized exporter can also send consignments of goods with a higher value limit without the EUR.1 form and simply provides the (commercial) invoice with a stipulated declaration of origin (UE). These possibilities only exist if they are also mentioned in the respective agreement.
Supplier declaration
The issuer of a movement certificate or a declaration of origin must be able to prove the original characteristics of the goods during any subsequent inspection. This happens in the case of in-house production according to the criteria of the processing list or, in the case of commercial goods, with the help of a so-called supplier's declaration .