Form A: certificate of origin in the GSP system
How Form A certificates work within the Generalized System of Preferences for developing country exports.
The Form A (also known as Certificate of Origin Form A) is an origin certificate issued by competent authorities in developing countries for the purpose of preferential import into the EU under the Generalised Scheme of Preferences (GSP). The certificate confirms that goods originate from the beneficiary country and are therefore eligible for reduced or zero-duty tariff rates upon import into the EU.
Context: the GSP system
The GSP is a unilateral preference scheme of the EU that offers developing countries tariff advantages to stimulate their exports to the EU. There are three tiers:
| Arrangement | Description | Tariff benefit |
|---|---|---|
| Standard GSP | Basic preference for approximately 65 countries | Reduced import duties |
| GSP+ | Special incentive arrangement | Further reduced duties |
| EBA (Everything But Arms) | For least-developed countries | Zero duty (except arms) |
Which countries issue Form A?
Form A is issued by the competent authorities (typically the Chamber of Commerce or Ministry of Trade) of GSP beneficiary countries. The list includes among others:
- Southeast Asian countries (Vietnam, Cambodia, Bangladesh, Myanmar)
- African countries (Kenya, Ethiopia, Nigeria)
- Latin American countries (Bolivia, Paraguay)
- Central Asian countries (Pakistan, Sri Lanka, Uzbekistan)
The current list of beneficiary countries is periodically reviewed by the European Commission.
Requirements for EU importers
When importing into the EU based on a Form A, the importer must meet the following requirements:
- Submit a valid Form A — the original certificate must be presented with the customs declaration
- Direct transport — the goods must have been transported directly from the beneficiary country to the EU (or via a transit country without processing)
- Respect value thresholds — above certain values, a Form A is mandatory (below the threshold, an origin statement on the invoice may suffice)
- Check validity — a Form A is valid for 10 months after issuance
- Enable verification — customs may request post-issuance verification from the authorities of the exporting country
Transition to the REX system
The EU has fundamentally reformed the system of origin proofs under the GSP through the introduction of the REX system (Registered Exporter System). The key changes:
- Self-certification — registered exporters issue their own origin statements instead of applying for a Form A
- Registration required — exporters must register in the REX database
- Value threshold — below EUR 6,000, any exporter may issue an origin statement; above this amount, only REX-registered exporters
- Gradual phase-out — Form A is being progressively replaced by REX origin statements
What does this mean in practice?
For EU importers, the transition means they will increasingly receive origin statements instead of Form A certificates. It is important to:
- Verify whether the exporter is REX-registered via the public REX database
- Check the origin statement for correctness (REX number, description, origin)
- Respect the three-year retention period for all origin documentation
Related articles
- EUR-1 certificate: standard and simplified procedures: Complete guide to EUR-1 certificates including when simplified procedures apply and how to use them.
- EUR-MED certificate: applications in the Pan-Euro-Mediterranean zone: How the EUR-MED certificate enables diagonal cumulation across the Pan-Euro-Mediterranean network.
- GSP simplified arrangements: REX system and thresholds: How the REX self-certification system replaces Form A for GSP beneficiary countries above the threshold.
Related downloads
- Whitepaper: Preferentiele oorsprong zonder risico: ROSA, BOI, and REX guidance with checklist templates for first audit sprint.
- AI-driven origin classification with explainability: How explainable AI improves origin classification accuracy, reduces disputes, and satisfies EU AI Act transparency requirements.
- Comparison: manual origin workflows vs PSRA: Showcase traceability and workflow speed-up versus spreadsheet process.
Related definitions
- EUR-1 certificate: The EUR-1 certificate (movement certificate) is the standard proof of preferential origin for exports to countries with a bilateral EU trade agreement.
- EUR-MED certificate: The EUR-MED certificate is the movement certificate variant enabling diagonal cumulation within the PEM zone and indicating whether cumulation was applied.
- Certificate of origin (Form A): Form A is the certificate of origin issued by developing countries as proof of preferential origin under the GSP (Generalized System of Preferences).
- Preferential origin: Preferential origin determines whether goods qualify for preferential treatment under a trade agreement.