EUR1 Movement Certificate
International trade under preference allows you to import and/or export goods at a lower or nil rate of customs duty. The rate of duty payable depends on the type of goods, whether you’re importing or exporting, where the goods are deemed to have come from – the ‘originating’ country – and their destination. The preference agreements that apply in the UK are applicable across the EU.
Originating goods are either:
- wholly produced in the EC; or
- have been sufficiently processed in the EC to be classed as “originating”. This means work done elsewhere in the EC can help meet the origin rules.
You do not have to use these documents. Only use them when you can prove the goods are originating and you hold the required evidence.
All businesses completing EUR1 documents must read a copy of the HM Customs and Excise notices:
- 826 – Import Procedures and General Rules
- 827 – Export Procedures and General Rules
- 828 – Rules of Origin for Various Countries
- 830 – Rules of Origin for GSP Countries
- 832 – Rules of Origin for Mexico
The origin rules for goods of all Tariff headings are set out in Notices 828, 830 and 832. These may vary according to the Tariff heading and the country to which the goods are exported.
All notices can be downloaded free of charge by clicking here.
The preference-giving countries are:
- Algeria, Morocco and Tunisia (Maghreb group) – Notice 828
- Egypt, Jordan, Lebanon and Syria (Mashraq group) – Notice 828
- Iceland, Norway, Switzerland and Liechtenstein (European Free Trade Association – EFTA) – Notice 828
- Faroe Islands – Notice 828
- West Bank Gaza – Notice 828
- Turkey (for agricultural and coal and steel products only – all other products are covered by Customs Union arrangements between the EU and Turkey) – Notice 828
- Albania – Notice 828
- Andorra – Notice 828
- Bosnia-Herzegovinian – Notice 828
- Ceuta & Melilla – Notice 828
- Chile – Notice 828
- Macedonia – Notice 828
- Mexico – Notice 832
- Montenegro – Notice 828
- Serbia – Notice 828
- South Africa – Notice 828
- South Korea – Notice 828
While the following countries do not give preference, products originating in the EU in accordance with preferential rules of origin can be exported to them under Donor Country content arrangements:
- Kosovo and Moldova – Notice 828
- Some of the African, Caribbean and Pacific States (ACP), and Overseas Countries and Territories (OCT). A full list of these countries can be found in Volume 1 Part 7 of the Tariff
- GSP (Generalised System of Preferences) Countries – see Notice 826, 827 and 830 for further details