Preferential and non-preferential origin

Overview

The country of origin of goods is a factor in determining the amount of duty payable. Other factors include the type and value of the goods.

Reduced duty rates apply to European Union (EU) imports from countries that have trade agreements with the EU. Preferential origin rules in these agreements are used to determine the country of origin of the imported goods. Depending on the Rules of Origin in the relevant trade agreement, you can use the following as proof of preferential origin:

• statement on origin
• importer's knowledge
• invoice declaration
• or
• EUR.1 Movement Certificates.

You should consult the individual trade agreement in relation to the proof of preferential origin to be used. You will find further information on the following agreements in:

• EU-UK preferential origin
• EU-Canada preferential origin
• EU-Japan preferential origin
• GSP preferential origin
• Turkey - Customs Union and preferential origin.

You will find information about how to register to use the statement on origin in Registered Exporters System. You will find information about the Authorisation to use invoice declarations in Invoice Declarations.

Exporters may obtain supporting evidence from suppliers stating the origin of their products in the form of supplier’s declarations.

Non-preferential origin rules apply for purposes other than preferential duty. These are used to determine, for example, if trade embargoes or Anti-Dumping Duties apply, or for compiling statistics.

The European Commission provides the following detailed information on the rules of origin:

• Guidance on the Rules of Preferential Origin
• Access2Markets
• ROSA Rules of Origin Self-Assessment.

Please see Further guidance for:

• additional information about the rules of origin
• a presentation providing information concerning the possible effects of Brexit on trade under free trade agreements.

EUR.1 forms are available at the following locations:

Dublin

New Customs House
Promenade Road
Dublin 3
D03 W2T9.

Airport Cargo
Trade Facilitation Unit
Cargo Terminal
Dublin Airport
Co. Dublin
K67 D8P3.

Cork

Revenue House
Assumption Road
Blackpool
Cork
T23 W922.

Waterford

Government Offices
The Glen
Waterford
X91 PO4E.

Limerick

Sarsfield House
Francis Street
Limerick
V94 R972.

Wexford

Rosslare Harbour
Rosslare
Co Wexford
Y35 PH74X.

Galway

Geata na Cathrach
Fair Green
Galway
H91 W26K.

Telephone number for all locations: +353 (0)1 7383685.

Next: Registered Exporters System (REX)