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A statement on origin is a sentence with wording set by the trade agreement, placed by the exporter on the invoice or another commercial document that describes the goods. Under the EU-UK Trade and Cooperation Agreement (TCA), preference is claimed on the basis of a statement on origin or the importer's knowledge; for consignments above EUR 6,000 an EU exporter quotes their REX registration number in the statement. It only works if the goods actually meet the agreement's rules of origin.
Why preferential origin matters at all
Preferential origin lets you reduce or remove duty under a trade agreement linking the EU with the country of receipt. The condition is meeting the rules of origin applicable to that agreement and that product. Without a valid proof of origin, the importer pays the full duty rate, even if the goods actually qualified for the preference. Choosing the right document is therefore not a formality but the real price of the shipment.
When to choose EUR.1
You reach for an EUR.1 certificate when the trade agreement provides for exactly this document and, at the same time, you do not hold a status that lets you self-declare origin. EUR.1 is endorsed by customs, so it checks the declaration against the rules before dispatch. This is the typical path for exporters who are neither REX-registered nor approved, and for shipments whose value or nature requires a certificate under a specific agreement.
When a statement on origin is enough (REX, approved exporter)
A statement on origin is drawn up by the exporter on the invoice or another commercial document. To use it you need the right status: REX registration or approved-exporter status, and the agreement must allow this form of proof. It is faster and cheaper to handle than applying for a certificate, because it does not require customs to be involved each time. Its condition remains meeting the rules of origin and getting the wording of the declaration right. What rules of origin and sufficient processing mean, and how the certificate route works formally, is explained in our article on rules of origin and the EUR.1 certificate.
EUR.1 or statement: a comparison
| Criterion | EUR.1 | Statement on origin |
|---|---|---|
| Who endorses it | the customs authority, at the exporter's request | the exporter alone (REX or approved exporter) |
| Form | a separate movement certificate | a declaration on the invoice or commercial document |
| Exporter status needed | no REX or approval status required | REX registration or approved-exporter status required |
| What decides the choice | shipment value, exporter status and the specific agreement's requirements | |
| Shared condition | meeting the rules of origin; without it the preference is lost | |
Common mistakes
The costliest mistake is choosing a document that the agreement does not provide for, or one for which the exporter has no status. The wrong document means full duty for the importer. The second mistake is assuming that a proof of origin guarantees the preference by itself: it does not, if the goods fail the rules of origin. The third is wrong or incomplete wording of the statement on the invoice. Each of these forfeits the preference even though the goods might have qualified.
OTSL's role
As a forwarder and customs agent we help establish which proof of origin is right for a given trade relationship and shipment, and keep the documents correct as part of customs clearance. We do not guess the rules of origin for a specific product and agreement: we base them on binding sources and on what we settle with the client. Have a specific shipment? Write via our contact form, and find more material in our knowledge base.
How do EUR.1 certificates differ from statements on origin?
An EUR.1 certificate is issued and verified directly by customs officials, whereas a statement on origin is a self-declaration added straight onto commercial invoices by the exporter.
Step by step
- Verify origin rules. Check whether the goods satisfy the specific origin requirements under the trade agreement.
- Obtain registration. Register in the appropriate customs system when sending higher value consignments.
- Add statement. Place the mandatory text statement directly on the invoice or commercial document.
- Submit documentation. Provide the invoice with the statement to your transport coordinator and customs broker.
- Archive evidence. Retain all supporting records proving origin status in case of post-clearance audits.
Definitions
- Statement on origin: An exporter declaration placed on a commercial document confirming that the goods meet origin rules.
- REX (Registered Exporter System): The European Union database for registering businesses authorised to self-certify preferential origin.
- TCA (Trade and Cooperation Agreement): The bilateral agreement governing trade rules and tariff preferences between the European Union and the United Kingdom.
- EUR.1 (EUR.1 Movement Certificate): A formal origin document issued and endorsed directly by customs authorities.
- Importer's knowledge: A method of claiming tariff preference based on evidence already held by the importing party.
When does this rule not apply?
This rule does not apply to goods that fail to satisfy the required rules of origin or when standard non-preferential duty rates are used.
The OTSL role
OTSL supports businesses in organising international logistics, offering services such as road transport and helping companies understand transport requirements outlined in our guide on how to choose freight forwarding for the UK.
Sources
European Commission (ec.europa.eu) as the source of information on preferential origin, the REX system and proofs of origin. Scope and details depend on the specific trade agreement.
