Glossary
What is proof of origin?
Proof of origin is the documentary evidence that goods meet an agreement’s rules of origin and therefore qualify for preferential duty. Without valid proof, the importer pays the standard rate regardless of where the goods were actually made. |
What forms does proof of origin take?
- A statement on origin made out by the exporter on the invoice or another commercial document
- A movement certificate such as EUR1, issued or endorsed by the exporting country’s authority
- Importer’s knowledge, where the importer holds enough evidence to claim preference without an exporter statement
- A certificate of origin for non-preferential purposes, usually issued by a chamber of commerce
Preferential and non-preferential proof are different things
A chamber of commerce certificate of origin proves where goods came from for quotas, labelling or letters of credit. It does not, on its own, support a preferential duty claim that needs proof made under the specific agreement being claimed.
Keep the evidence behind it
The proof itself is only the front page. Customs can ask the importer to substantiate a claim years after clearance, and if the supporting evidence has gone, the duty saved becomes duty owed with interest.
iCustoms stores origin evidence against each entry, so a preference claim is still defensible years later. |
