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. You can use EUR1 certificates, Generalised System of Preferences (GSP) form A certificates and invoice declarations as proof of preferential origin.

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

Telephone: +353(0)1 877 6208

Cork

Revenue House
Assumption Road
Blackpool
Cork
T23 W922

Telephone: +353 (0)21 602 7000

Waterford

Government Offices
The Glen
Waterford
X91 PO4E

Telephone: +353 (0)51 862 100

Limerick

River House
Charlotte’s Quay
Limerick
V94 X4D6

Telephone: +353 (0)61 402 185

Galway

Geata na Cathrach
Fair Green
Galway
H91 W26K

Telephone: +353 (0)91 547 700

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