Invoice declarations: Will form A and EUR.1 be a thing of the past?


As I wrote in my blog “Import Documents You May Need When Exporting” I explained various customs documents, one of which was the EUR.1   

The EUR.1 Certificate is a Certificate of Origin of sorts. It is used for exporting goods to, or importing goods from the European Union to countries with which the EU has Free Trade Agreements. Depending on the agreement for certain goods you have to pay lower import duties, or even no import duties at all. This is called the preferential rate.

While the EUR.1 Certificate is still accepted by some countries, others have switched to a digital version, since the introduction of the REX system.

The same goes for the Form A document, which is used to import goods from developing countries.    

What is REX?

The Registered Exporter system (the REX system) is a system of certification of origin of goods based on a principle of self-certification. The origin of goods is declared by economic operators themselves by means of so-called statements on the origin. To be entitled to make out a statement on origin, an economic operator has to be registered in a database by his competent authorities. The economic operator becomes a "registered exporter".

The REX IT system has been developed by the European Commission and is made available to the Member States of the EU. The system is used to register exporters. These exporters can then use the system when exporting goods to countries that have trade agreements with the EU that include provisions for the REX system. For example the trade agreements with Canada (CETA), Japan, and Vietnam.

Trade agreements are bilateral and work both ways. This means that importing goods from countries using the REX system works the same way

What Replaces the EUR.1 and Form A?

With the REX system, the EUR.1 and Form A are no longer needed. Companies are allowed to use an invoice declaration.

An invoice declaration is a declaration of origin made on an invoice by a registered exporter. It can also be made on a delivery note, a packing list, or any other commercial document allowing to identify the goods and the exporter. 

The European Commission further states:

To be entitled to make out a statement of origin, an economic operator needs to be registered in the REX system and to have a valid registration, i.e. a registration which is not revoked. It is however allowed that unregistered exporters make out statements on origin for consignments of originating goods having a value which is below 6 000 EUR.

Which Document Should I Use?

Whether an invoice declaration is sufficient when exporting goods from the European Union to a third country depends on different things. First, you make sure that the country you are exporting to accepts an invoice declaration as a statement of origin. If so, the next step is to check the value of your goods. If the value of the goods is higher than 6.000 euro, you have to be a registered exporter to use an invoice declaration.

Our experts can assist you in getting a registered exporter license so you can use invoice declarations.

If you want to be sure you are using the right documents when exporting goods from the EU to a third country, contact one of our experts. They have the knowledge and experience needed to know which documents apply. It is important to make sure your shipments are accompanied by the right documents, to prevent unnecessary delays at customs.