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 trader agreement you can use the following as proof of preferential origin:

  • statement on origin
  • importers knowledge
  • invoice declaration
  • EUR1 certificates
  • or
  • Generalised System of Preferences (GSP) form A 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:

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:

See further guidance for:

  • further information about the rules of origin 
  • power point presentation providing information concerning possible effects of Brexit on trade under free trade agreements.

EUR1 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

River House
Charlotte’s Quay
Limerick
V94 X4D6

Wexford

Rosslare Harbour
Rosslare
Co Wexford
Y35 PH74X 

Galway

Geata na Cathrach
Fair Green
Galway
H91 W26K

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

Next: Registered Exporters System (REX)