Preferential and non-preferential origin
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
- 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:
New Customs House
Trade Facilitation Unit
Geata na Cathrach
Telephone for all locations: +353 (0)1 7383685
Next: Registered Exporters System (REX)