Preferential origin can allow goods to benefit from a reduced or zero customs duty under an applicable agreement or arrangement. The product must satisfy the relevant origin rules and the claim must be supported in the required way. Dispatch country alone is insufficient.

Check the agreement and product together

An agreement does not automatically make every item traded between its parties duty-free. The product’s classification, production and materials can affect whether the origin conditions are met.

The required proof also depends on the agreement. Do not assume that a generic certificate of origin, invoice statement or supplier declaration serves the same purpose in every case.

Information to prepare

  • Accurate product classification.
  • Manufacturing and origin information from the supplier.
  • The countries and procedure involved.
  • The evidence required for the intended preference claim.
  • Clear links between the proof and the goods being shipped.

Example: stock held in a European warehouse

An EU wholesaler may dispatch products manufactured elsewhere. The location of its warehouse and its EU VAT registration do not establish preferential EU origin for those products. The goods’ actual origin conditions still need checking.

A duty preference is not the entire import process

Even where a preferential duty rate applies, declarations, product controls and relevant tax treatment still need consideration. A reduced tariff does not by itself remove import VAT or transport costs.

Ask the responsible customs representative to review the evidence before the shipment is dispatched. Cargo Euro Hub’s manager can coordinate the transport around the agreed customs scope.

Read country of origin, duties and import VAT and customs documents.