Export evidence from the EU: which document when?
Decision matrix for choosing the right origin evidence document when exporting goods from the European Union.
Origin proofs for exports from the EU are officially recognised documents that demonstrate the preferential origin of goods, enabling the importer in the destination country to claim a reduced tariff rate under a trade agreement. The correct proof depends on the type of trade agreement, the value of the consignment, and the status of the exporter. This overview helps you select the right document.
Overview of origin proofs for EU exports
| Document | Scope | Issued by | Value threshold | Validity |
|---|---|---|---|---|
| EUR.1 | Bilateral FTAs (TCA, CETA, EU-Japan) | Customs | None | 4-10 months |
| EUR-MED | PEM zone (diagonal cumulation) | Customs | None | 4 months |
| Origin statement on invoice | Various FTAs | Exporter | Often EUR 6,000 | 4-12 months |
| Origin statement (approved exporter) | Various FTAs | Approved exporter | None | 4-12 months |
| Statement on Origin (REX exporter) | EU exports to GSP cumulation countries | REX-registered exporter | Above EUR 6,000 | 12 months |
| Attestation of Origin (UK) | EU-UK TCA | Exporter | None | 12 months |
| Statement on Origin (Japan) | EU-Japan EPA | Any exporter (up to EUR 6,000) | EUR 6,000 | 12 months |
Decision matrix: which document when?
Follow these steps to determine the correct proof of origin:
- Identify the trade agreement — which free trade agreement applies to the trade relationship?
- Check the proof type — some agreements specifically require a EUR.1, others accept an origin statement
- Determine the value — is the consignment value above or below the self-certification threshold?
- Check exporter status — are you an approved exporter, REX-registered, or neither?
- Check cumulation — is diagonal cumulation being applied (PEM zone)?
By trade agreement type
Traditional bilateral agreements (e.g. EU-South Korea, EU-MERCOSUR)
- Standard: EUR.1 via customs
- Simplified: Origin statement on invoice (approved exporter or below value threshold)
Pan-Euro-Mediterranean zone
- With diagonal cumulation: EUR-MED certificate
- Without cumulation: EUR.1 or origin statement
New generation agreements (EU-UK TCA, EU-Japan EPA, EU-Canada CETA)
- Standard: Origin statement (statement/attestation) by the exporter
- Value threshold: Above EUR 6,000, only by registered or approved exporters
GSP cumulation (exports to GSP beneficiary countries)
- REX-registered: Statement on Origin with REX number
- Below EUR 6,000: Origin statement without registration
Key considerations
- Retain all supporting documentation — supplier declarations, production records, and procurement documents must be available for at least three years
- Watch for transitional periods — new agreements often include transitional provisions with temporary rules
- Check the validity period — this varies per agreement from 4 to 12 months
- Digitalisation — an increasing number of agreements permit electronic proofs of origin; verify whether the destination country accepts this
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.
- Form A: certificate of origin in the GSP system: How Form A certificates work within the Generalized System of Preferences for developing country exports.
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.