Movement certificate

Goods movement certificates (WVB) are documents that are used in international trade. They mainly serve to certify the preferential origin characteristics of goods in order to achieve an exemption or reduction of import duties when clearing these goods in the country of destination. The "Certificates of Origin" (IP) to be mentioned in this context - in contrast to WVBs - do not have a reducing effect on taxes and duties.

The legal basis of these certificates can be found in the different bilateral / multilateral trade agreements ( free trade agreements ) between the respective trading countries. These agreements are based on reciprocity (exception: GSP Form.A / Form.B) and cover - with the exception of agricultural products - all types of goods. In order to be able to issue a WVB, the goods to be exported from a contracting state must meet the rules of origin that are listed in the specific “list conditions” (annexes to the respective contracts). Unlike in a customs union, rules of origin are required in free trade areas because there is no common external tariff. The creation or submission of a WVB is not compulsory by the authorities, but the corresponding customs duties will then be charged for import customs clearance. The national customs administrations are responsible for complying with the respective regulations and checking issued MCS.

WVB versions (selection)

Certificate of Origin (UZ)

In contrast to the other confirmations, certificates of origin do not serve to exempt or reduce import duties. The IP only confirms the national origin of a product. This IP is easier to achieve than a corresponding Preferential Origin . In contrast to the EUR.1, UZs are not certified by the customs authorities, but - at the request of the exporter - are issued by the locally responsible chambers of commerce. The respective regulations of the country of destination must be observed. So require z. For example, some countries require additional certification of the IP by their embassies in the country of departure or the submission of an IP is generally mandatory. The IP thus represent a non-tariff trade barrier for these countries and thus serve purely to control the flow of goods between the trading countries .

Supplier declaration / long-term supplier declaration (LE / LLE)

Supplier declarations are WVB in intra-EU trade (for individual deliveries). With the LE, the supplier confirms the preferential properties of the goods delivered to the trading partner, who is also based in the EU . If the goods are then exported from the internal market of the EU, UE or Eur.1 or similar must be created and these supplier declarations from the sub- supplier are required for this . Long-term supplier declarations (LLE) are confirmations for regular deliveries. From the day of issue they are max. Valid 24 months in the future and 12 months retrospectively.

Declaration of origin (UE)

The exporter of goods can also note a so-called declaration of origin on his (commercial) invoice . However, this is only valid up to a value limit of 6,000 euros or 10,300 CHF. The value limit applies per shipment and not per invoice / document . Included third country goods are not to be considered in this limit; In any case, however, they must be clearly marked on the commercial paper as not having preferential treatment . The exact wording of the UE, which must always be complied with, is mandatory. However, the different FTAs have partially different regulations.
Example:
"The exporter of the goods (EA No. XXX *) to which this commercial document relates declares that these goods, unless otherwise stated, are preferential XY products of origin."

UEs must be available with an original ** signature of an authorized signatory of the exporter and at the time of import customs clearance . Subsequent submission is i. d. Usually only possible after prior approval or notification at the responsible customs office. Declarations of origin may only be issued if all the necessary preliminary documents are available (e.g. LE / LLE or import customs receipts for intermediaries or calculation lists for producers)> ** Exceptions for the original signatures are possible, depending on the FHA. It is also possible to register as an "Authorized Exporter"; they are then exempt from having to provide the original signature. For this, however, the exporter's license number issued * must be stated in the text of the UE.

Declaration of origin with authorization number

If the manufacturer or sender of goods has the customs status of an "EA" - Approved Exporter - the upper limit of the (normal) UE is abolished. The “EA” declares the preferential treatment on its (commercial) invoice with a mandatory formulation and its authorization number in the correct place in the formulation . The requirement for an original signature is also waived. The granting practice and the issuing of this license are regulated nationally. Note: An existing customs status "ZA" - approved "exporter" - does not authorize the simplified issuing of declarations of origin. Approved exporters only enjoy advantages with regard to the procedures of the German export declaration / clearance.

EUR.1

If the manufacturer or sender of goods is not an "EA" - Authorized Exporter - and the delivery exceeds the upper limit of EUR 6,000, the EUR.1 form must be drawn up in order to receive the preferential treatment . The "EUR.1" form is a defined customs document that generally has to be legalized (stamped) by the exporter's responsible customs office before the shipment is exported. The creation of the EUR.1 can - in compliance with local regulations - also be carried out by contracted service providers. The area of validity is defined in the broadest sense by the countries of the European preference systems ( EU / EEA / EFTA ). As part of the pan-European cumulation , it was agreed for the entire economic area that all mutually existing contracts between the participants are mutually valid for all. Existing exclusion clauses were suspended (e.g. direct transport), and the full accumulation of all value-added steps in a production process was also possible.

EUR.Med (equivalent to EUR.1)

The European preference area was expanded within the framework of the EUR-MED agreement between the states of the pan-European cumulation and the African and Arab countries bordering the Mediterranean. The provisions of the EUR-MED agreement have some specific features in the cumulation provisions compared to other foreign trade agreements. If preferential treatment is requested within the framework of the EUR-Med Agreement, either a specially extended version of the UE must be available or, if the value limits are exceeded, the special EUR-MED form must be used.

A.TR special case (EU-Turkey customs union)

The "A.TR" form is only used for shipping between the EU and Turkey and is only (still) required for originally imported third-country goods or goods that are not preferential . With this document, the contracting states confirm that the goods listed have already been imported - and subject to customs duties - primarily in the common customs area ( customs union ). For preferential origin goods within the meaning of the EUR-MED agreement, this is automatically given via the UE or Eur.1.

GSP Form A.

The GSP (General System of Preferences) Form.A is a unilaterally granted preference of the more developed (industrial) countries for development areas within the framework of the GATT and the WTO . A distinction is made between GSP countries (e.g. India, PR China) and LDC countries, Least Developed Countries . The savings for imports from GSP countries are normally 50%, for imports from LDC countries up to 100% of the duty rate. The validity can be restricted or excluded by country and customs tariff number (type of goods). So are z. B. Form.A from the PRC for imports of clothing, textiles, shoes and related goods generally not recognized.

Basic regulations

Direct Promotion Clause

The direct carriage clause is binding in all variants of foreign trade contracts . The goods must be transported directly between the contracting countries without intermediate (customs) treatment in a third country (not a contracting state) (uninterrupted customs transit).

Example: Goods from Bangladesh (LDC country) are imported into the EU duty-free by an EU dealer. In a subsequent resale z. B. To a Swiss dealer, the full customs duties are due for the following Swiss import customs clearance because the transit was broken by the import handling in the EU.

Territorial principle

The principle of territoriality , which is also fundamentally to be observed, limits the validity to the geographical area of the contractual partner. Any treatment, even temporarily, in a third country that is not involved can irretrievably expire the right to preferential treatment.

Example: Switzerland and the EU have signed contracts with Mexico that are almost identical in content.

Goods of Swiss origin lose their preferential properties when they are dispatched (e.g. via an EU interim storage facility) if this dispatch - within the framework of the EU-Switzerland agreements - takes place with definitive import customs clearance in the EU.

Documentation principle

Preferences are generally only recognized if the required documents are complete and valid.

Validity Periods

The various WVB have different periods of validity, these vary depending on the countries involved and the contracts concerned. UE and Eur.1 are usually valid for 4 months while Form.A is usually valid for 6 months.

Subsequent issuance

A subsequent issue of WVBs (after goods export) is possible. The subsequently issued EUR.1 or similar documents must have the officially confirmed note Subsequently Issued in field 4> Comments <of the document. Subsequent notification of preferential treatment when the goods have already left the customs clearance point is often not possible.

literature

Metin Akyürek. The EEC-Turkey Association Agreement. in Google Book Search
Kurt Grohspietsch, Rolf Wilberg, examination and verification in the area of preferences. In: ZfZ 1978, 258 ff
Eberhard Dorsch, Protocol No. 3 and national law. In: Journal for Customs and Excise Taxes (ZfZ) 1985, 130 ff
Hans-Peter Duric, The EC-Switzerland Free Trade Agreement, Legal Issues, 3rd edition, 1998, Freiburg (D)
Hans-Peter Duric, Hans Schmid, Horst Hildebrand Examination of the application for the issue of a movement certificate. In: ZfZ 1979, 295 ff, 331 ff
Hans-Peter Duric, legal basis for a determinative administrative act. In: ZfZ 2007, 38 f
Hartwig Schulz, Regulation of Origin of the Free Trade Agreement EEC-EFTA, 7th edition, 1991, Verlag Purschke and Hensel

Web links

Individual evidence

↑ Long-term supplier declarations Zoll.de, accessed on December 13, 2016.

[1] Long-term supplier declarations Zoll.de, accessed on December 13, 2016.