EUR.1 versus statement of origin — which do I choose?

A EUR.1 and a statement of origin on invoice serve the same purpose — proving that goods have preferential origin — but have different application rules. The rule of thumb: up to €6,000 every exporter may put a statement of origin on the invoice. Above €6,000 you need a EUR.1, unless you are an Approved Exporter (Toegelaten Exporteur) — then you always use the statement of origin, even at higher values. A well-chosen route saves you time, costs and hassle at the destination country’s customs.

What is preferential origin?

Preferential origin is a customs concept arising from trade agreements between the EU and third countries (such as South Korea, Japan, Canada, Vietnam, the United Kingdom via TCA, and dozens of others). Goods that meet the origin rules in such an agreement — usually because they were manufactured in the EU or sufficiently processed — qualify for reduced or zero rates on import in the partner country.

Without proof of origin, the importer pays the full MFN rate (Most Favoured Nation), which can quickly mean 5% to 25% extra import duties. Hence the major role proofs of origin play in export.

The legal basis lies in the Pan-Euro-Mediterranean (PEM) rules and in each specific trade agreement. Since 1 January 2021, the EU has also been working with REX (Registered Exporter System) for various agreements, particularly the EU-United Kingdom TCA.

When do you use which document?

Three situations determine your choice:

1. Value of the shipment

• Up to and including €6,000: a statement of origin on invoice suffices. Every exporter may issue this, no license needed.
• Above €6,000: you need a EUR.1 certificate — unless you are an Approved Exporter.

2. Status as exporter

• No license: up to €6,000 statement of origin, above that EUR.1.
• Approved Exporter (Geautoriseerd Exporteur, GE): always statement of origin, even at €100,000 or more. No EUR.1 needed — you put your license number on the invoice.
• REX-registered: for agreements such as EU-UK you use your REX number in a statement on origin, regardless of value.

3. Country of destination

Not every agreement works with EUR.1. For South Korea it’s usually a statement of origin (no EUR.1). For Canada (CETA) you work with a statement of origin. For Japan, Singapore, Vietnam comparable. Always check the specific agreement via Access2Markets of the EU Commission.

Without REX registration you cannot export preferentially under the TCA to the United Kingdom if the value is above €6,000. This is a common mistake since Brexit.

How do you apply for a EUR.1?

In the Netherlands the Chamber of Commerce (KvK) is the issuing authority for EUR.1s. The process:

1. You complete a EUR.1 form (paper or digital via the KvK portal).
2. You provide proof of origin: supplier’s declarations, production declarations, calculations.
3. The KvK checks and stamps the document (KvK rate, consult kvk.nl).
4. You send the original with the shipment.

Lead time: usually the same or next business day at the KvK. With complex origin questions it can take longer because the KvK can request additional supplier’s declarations.

Approved Exporter: when is that smart?

The Approved Exporter status (AE) is issued by Dutch Customs. With this license you may:

• Issue statements of origin at any amount (no €6,000 limit anymore).
• Not apply for separate EUR.1s at the KvK.
• Export faster — no waiting time for KvK stamps.

When worthwhile? As a rule of thumb: with more than approximately 30 EUR.1s per year or with regular export shipments above €6,000 you earn back the application within a few months. The application takes 6 to 12 weeks and requires a well-documented internal origin file (product file per HS code, supplier’s declarations, calculations).

After granting, Customs conducts periodic audits. Poorly substantiated declarations lead to revocation of the license and recovery — so the administration must be correct.

Common mistakes

1. Statement of origin on invoice without valid basis

The phrase “The exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of EU preferential origin” may only be placed if you actually meet the origin rules. If not, you make an incorrect declaration. The importer can be confronted with recovery years later — and that bill often comes back to the supplier.

2. Using the wrong text variant

The text of a statement of origin is not free. Each agreement has a fixed wording. Using a EUR.1 text under the TCA is invalid. Work with the current texts via Dutch Customs or the EU Commission.

3. Not requesting supplier’s declaration

If you resell and are not the manufacturer yourself, you need supplier’s declarations (LE) or long-term supplier’s declarations (LLE) to prove origin. Many exporters forget this administration and face surprises at audit.

4. Applying for EUR.1 for country without agreement

For the US, China, India, Brazil and many other countries the EU has no preferential agreement. A EUR.1 has no value there — there you work with a Certificate of Origin (CvO/CoO) via the KvK, which is a different document.

5. Issuing EUR.1 too late

A EUR.1 must generally be issued at shipment. A retrospectively issued EUR.1 is possible under conditions, but the importer runs the risk that the destination country’s customs refuses it. Plan the paperwork into your order process.

Practical example

An Aalsmeer-based trader exports horticultural equipment to South Korea. Shipment of €18,500. Three options:

• Without license: application EUR.1 at KvK (KvK rate, 1 day wait). Importer pays 0% instead of 8% import duties.
• With Approved Exporter status: statement of origin on invoice. No costs, no waiting time. Same benefit for importer.
• No proof of origin: Korean importer pays 8% on €18,500 = €1,480 extra import duties.

The savings potential is enormous — hence why structural exporters almost always become Approved Exporters.

Get started

The choice between EUR.1 and statement of origin is usually simple once you know the value, status and destination. But the underlying origin administration — supplier’s declarations, calculations, product files — is where most companies drop stitches.

DouaneDoc helps you with the origin documentation, the KvK application for EUR.1s and the application for the Approved Exporter status if it pays off for you. Request a quote or see how we handle the export declaration step by step.

Questions? Call 088 088 2407 or email sales@aircargo.nl.