Evidence requirements for preferential origin: complete overview
A comprehensive overview of all evidence types required to claim preferential origin under EU trade agreements.
A proof of preferential origin is the official document or declaration by which an exporter demonstrates that a product meets the origin rules of a trade agreement. The correct proof determines whether the importer may actually apply the reduced tariff. Without valid evidence, the right to preference lapses regardless of the actual origin of the product.
Overview of proof types
| Proof type | Issued by | When applicable | Validity |
|---|---|---|---|
| EUR.1 certificate | Customs authority of the exporting country | Bilateral agreements (EU-Turkey, EU-EFTA, etc.) | 4 months (standard), 10 months for some agreements |
| EUR-MED certificate | Customs authority of the exporting country | PEM Convention with diagonal cumulation (classic rules) | 4 months |
| Invoice declaration | Exporter | Consignments below threshold (generally EUR 6,000) | 4 months |
| Invoice declaration by approved exporter | Authorised exporter (AEO-type status) | Above threshold, without EUR.1 | 4 months |
| REX statement (Registered Exporter) | Registered exporter in REX system | GSP (Generalised Scheme of Preferences), some EPA agreements | 12 months (rolling) |
| Form A (Certificate of Origin Form A) | Customs authority of the developing country | GSP exports from developing countries (being phased out in favour of REX) | 10 months |
| Statement on Origin | Exporter | EU-UK TCA, EU-Japan EPA, EU-Canada CETA | 12 months for multiple shipments |
When to use which proof type
EUR.1 certificate
- The exporter submits an application to the customs authority of the exporting country.
- Customs verifies origin and issues the certificate.
- The original accompanies the goods to the importing country.
- The importer presents the EUR.1 at customs declaration to claim the preferential tariff.
Note: The EUR.1 must be requested before or at the time of export. Retrospective (a posteriori) application is only possible in exceptional cases.
EUR-MED certificate
Functions identically to the EUR.1 but contains an additional field indicating whether and with which country cumulation has been applied. Required under classic PEM rules when diagonal cumulation is claimed.
Invoice declaration
| Condition | Specification |
|---|---|
| Maximum value | EUR 6,000 (standard) |
| Text | Prescribed wording per agreement |
| Signature | Exporter's signature |
| Language | Officially prescribed language versions |
REX system
The REX system is gradually replacing Form A for GSP beneficiary countries. The exporter registers once and can then issue origin declarations independently.
| Aspect | Detail |
|---|---|
| Registration | With the national authority of the exporting country |
| Threshold | Mandatory for consignments above EUR 6,000 |
| Verification | Importing country can check registration via the REX database |
| Validity | Ongoing, as long as registration is active |
Statement on Origin
Applied under modern agreements such as the EU-UK TCA and EU-Japan EPA.
- The exporter includes a prescribed origin text in a commercial document (invoice, packing list, or other document).
- Above the threshold value, registration as a registered exporter or REX number is required.
- For multiple shipments of identical products, the statement may have a validity of up to 12 months.
Overview by agreement type
| Agreement type | Primary proof | Alternative |
|---|---|---|
| Bilateral (EU-Turkey, etc.) | EUR.1 | Invoice declaration (below threshold) |
| PEM Convention (classic) | EUR.1 or EUR-MED | Invoice declaration with EUR-MED indication |
| PEM Convention (revised) | EUR.1 | Origin declaration (no EUR-MED requirement) |
| GSP (developing countries) | REX statement | Form A (being phased out) |
| Modern bilateral EPA/FTA | Statement on Origin | No EUR.1 required |
Checkpoints upon receipt
- Validity: Is the proof within its validity period?
- Completeness: Are all mandatory fields completed (product name, HS code, parties)?
- Consistency: Do the details match the invoice and customs declaration?
- Authority: Was it issued by a competent authority or authorised exporter?
- Cumulation indication: For diagonal cumulation, is the EUR-MED indication present (classic PEM)?
The correct proof type depends on the applicable trade agreement, the value of the consignment, and the origin of the materials. An error in the proof type leads to loss of preference upon import.
Related articles
- Preferential origin essentials for 2026: From ROSA to BOI: build defensible preference claims with audit evidence.
- Preferential origin explained: ROSA, BOI and the decision tree: A complete guide to preferential origin with explanation of ROSA, BOI, the decision tree for origin determination and common pitfalls.
- Generating REX statements: what every exporter needs to know: Everything about the Registered Exporter System: when REX is mandatory, how to generate statements correctly, and which mistakes to avoid.
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
- Preferential origin: Preferential origin determines whether goods qualify for preferential treatment under a trade agreement.
- Supplier declaration: A supplier declaration captures the origin information a supplier provides for supplied goods.
- REX: REX refers to registered exporters that may issue origin statements under specific arrangements.
- BOI: BOI refers to a binding origin or information decision that provides legal certainty.