Preferential Certificates

UK- EUR1 Movement Certificate

An EUR1 Movement Certificate is used to support claims for preferential (usually zero) rates of duty in the country of importation. To qualify the goods must ‘originate’ in the UK and be supported by a correctly completed and endorsed EUR1.

What countries offer preference?

The preference system only applies to countries that have trade agreements with the UK. These countries are listed below:

Antigua and Barbuda  Barbados Bahamas Belize Botswana
Chile Colombia Costa Rica Dominica Dominican Republic
Ecuador Egypt El Salvador Faroe islands Eswatini (formerly Swaziland)
Fiji Georgia Grenada Guatemala Guyana
Honduras Iceland Israel Ivory Coast Jamaica
Jordan  Kenya Kosovo Lebanon Lesotho
Liechtenstein Mauritius  Mexico Morocco Namibia
Nicaragua North Macedonia Norway Panama Papua New Guinea
Peru Seychelles St Lucia St Vincent and the Grenadines South Africa
Switzerland

 

  Tunisia Ukraine Vietnam Zimbabwe

Exporters who have bought in goods for export in the same state should make reference to Notice 827 in their Declaration. When completing an EUR1 form it is essential that the exporter or authorised agent consults HMRC Notices 827, 828, 830, 832 to ensure that the goods ‘originate’ in accordance with the rules.

How do I claim preference for exports to European Union, Japan, South Korea and Turkey?

If the goods are of preferential UK origin, then preference must be claimed by self-certification via a declaration on the invoice which must include a UK EORI number. The commercial invoice must describe the original product in sufficient detail to enable its identification.

Can I import goods from a preference giving country and then re-export to EU under preference?

Preferential exports are subject to direct transportation rules. This means that the goods would have to be shipped from the preference giving country to the EU directly in order to benefit from EU preference. Companies that buy goods from preference giving countries and mainly sell to EU customers should consider setting up an EU entity that can take care of imports into EU.

What documents do I need to supply as a backup?

  • A Commercial Invoice and packing list
  • If you have authorised another company to sign the EUR1 on your behalf, then you also need to submit a Letter of Authorisation
  • If the goods were shipped before the Certificate is issued, then you will also need to submit proof of shipment (bill of lading, airway bill, CMR note etc.). Box 7 on the Certificate will need to state “Issued retrospectively”.

How do I apply for an EUR1 Movement Certificate?