regulations
How to prove origin and get lower duties? REX, EUR.1, supplier's declaration — practical guide for importers and exporters in 2026.
Customs origin is the "economic nationality" of goods that determines the duty rate at import. It's not about the country of dispatch, but where the goods were produced or underwent sufficient processing. In practice, the difference between standard and preferential rates can be 10–17 percentage points.
Check preferences for your goods: PREFERENCES CALCULATOR
Non-preferential origin (country of origin) is used for statistics, "made in..." markings, trade defence measures, and CO certificates. It doesn't grant lower duties.
Preferential origin derives from free trade agreements (FTA) or GSP system. It allows applying 0% or reduced rates. Requires meeting rules of origin and proper proof (EUR.1, invoice declaration, REX).
| Type | Application | Proof |
|---|---|---|
| Non-preferential | Statistics, "made in", sanctions | Certificate of Origin (CO) |
| Preferential | Lower duties under FTA/GSP | EUR.1, declaration, REX |
REX (Registered Exporter) is an exporter registration enabling self-certification of origin statements. Since 1 January 2017, it replaces Form A certificates in the GSP system.
Above EUR 6,000 consignment value — REX registration required for invoice declaration.
Below EUR 6,000 — you can make out a statement without REX number.
EUR.1 is an official proof of preferential origin issued by customs authorities of the exporting country. Used in agreements that don't allow self-certification by exporters.
Change from 2025/2026: In the revised PEM Convention, EUR-MED certificate has been abolished. Standard EUR.1 applies. Proof of origin validity increased from 4 to 10 months.
Invoice declaration is an origin statement made by the exporter without customs authority involvement. Possible when the trade agreement allows it.
| Document | When to use? | Who issues? |
|---|---|---|
| Invoice declaration | Agreements with declarations; >EUR 6,000 = REX | Exporter |
| REX + statement | GSP and selected FTAs; above EUR 6,000 | Exporter (after registration) |
| EUR.1 | Agreements requiring movement certificate | Customs authority |
| Certificate of Origin (CO) | Non-preferential — statistics, tenders | Chamber of commerce |
| Supplier's declaration | EU chain — for EUR.1 application | EU supplier |
Supplier's declaration confirms the origin of materials in the EU supply chain. Essential for EUR.1 application or exporter's statement preparation.
The non-alteration rule requires goods to be transported directly without processing in third countries. Only preservation operations allowed: storage, repackaging for transport.
Customs may request evidence: transport documents, CMR notes, warehouse confirmations.
Rules of origin determine when goods acquire preferential status. Common criteria:
Non-originating share = (Value of non-originating materials / EXW price) × 100%
Example: EXW price EUR 1,000, non-originating components EUR 380 → 38% → within 40% threshold.
Check the rule for your CN code: TARIFF FINDER
From 1 January 2025 the revised Pan-Euro-Med Convention entered into force. From 1 January 2026 new rules fully apply.
| Element | Old rules (2012) | New rules (2023) |
|---|---|---|
| Tolerance threshold | 10% | 15% |
| Proof of origin validity | 4 months | 10 months |
| EUR-MED | Required | Abolished — use EUR.1 |
| Duty drawback | Prohibited | Allowed (most products) |
| Electronic certification | None | Available |
No. Certificate of Origin is non-preferential proof. For preferential rates you need EUR.1 or invoice declaration with origin rules met.
REX is registration enabling exporter self-certification. EUR.1 is a certificate issued by customs — used when agreement requires it.
Minimum 5 years (in Poland). Art. 51 UCC requires min. 3 years, but Polish customs law extends to 5 years. Archive BOM, invoices, supplier declarations.
No. Below EUR 6,000 you don't need REX in GSP and most FTAs. Above threshold — check specific agreement requirements.
No from 2025/2026. In revised PEM Convention, EUR-MED was abolished. Use standard EUR.1 or invoice declaration.
| Legal act | Scope |
|---|---|
| Regulation (EU) 952/2013 | Union Customs Code (UCC) |
| Regulation (EU) 2015/2446 | UCC Delegated Act |
| Regulation (EU) 2015/2447 | UCC Implementing Act (supplier declarations) |
| PEM Convention (revised 2023) | Pan-Euro-Med rules of origin |
| Decision 1/2023 PEM Joint Committee | New rules from 1.01.2025 |
Official sources:
This article is for informational purposes only and does not constitute legal or tax advice. Legal status as of January 2026.
