PL: EUR.1 | DE: EUR.1
Definition
EUR.1 is a movement certificate confirming preferential origin of goods under free trade agreements concluded by the European Union with third countries. Presenting an EUR.1 certificate during customs clearance entitles the importer to apply reduced or zero duty rates provided for in the trade agreement.
The EUR.1 certificate is issued by customs authorities of the export country upon the exporter's request and certifies that goods meet the rules of origin specified in the relevant agreement. EUR.1 must be presented at the import customs office within 4-10 months of issue (deadline depends on the specific agreement).
For shipments valued up to EUR 6,000, the EUR.1 certificate can be replaced by an invoice declaration — the exporter places a standard formula confirming preferential origin on the invoice. Authorised exporters can issue invoice declarations without value limitations. Under the REX system, EUR.1 certificates are gradually being replaced by statements on origin issued by registered exporters.
The EUR.1 certificate is issued by customs authorities of the export country upon the exporter's request and certifies that goods meet the rules of origin specified in the relevant agreement. EUR.1 must be presented at the import customs office within 4-10 months of issue (deadline depends on the specific agreement).
For shipments valued up to EUR 6,000, the EUR.1 certificate can be replaced by an invoice declaration — the exporter places a standard formula confirming preferential origin on the invoice. Authorised exporters can issue invoice declarations without value limitations. Under the REX system, EUR.1 certificates are gradually being replaced by statements on origin issued by registered exporters.
Legal Basis
Protokoly o regułach pochodzenia w umowach FTA UE