As a member of the European Union (EU), the UK currently enjoys preferential market access to forty of the seventy countries that have trade relations with the EU. In the event of a no-deal Brexit, with no new agreements to compensate for the loss of the previous ones, the UK will use the UK Global Tariff #UKGT while exporting goods. Negotiations are still underway to prevent the UK from experiencing huge losses while exporting goods.
It is understood that a slightly revised EUR1 form has been prepared by government and will be ready for use from 1 January 2021 where existing EU agreements have been rolled over.
What is EUR1?
An EUR1 – movement certificate is used to claim preferential (reduced or even zero) rates of duty in the country of importation. To qualify the goods must fully meet the rules of origin in the exporting country and be accompanied by a correctly completed and endorsed EUR1. The preference system only applies to countries where trade agreements exist with the EU.
Chamber of Commerce issue and endorse EUR1 forms on behalf of HM Revenue & Customs.
How to prepare EUR 1 Form?
First of all, you need the commodity code for your products. You can search for your HS code using gov.uk website, here is the link.
These guidance notes are a generalisation of the rules. If further help is required, please contact us.
The appropriate boxes on the Certificate should be completed as follows:
Box 1: Exporter
The UK company name needed. For exporters not based in the UK, then only their name – c/o the name/ address of their UK representative is required. Any agent authorised to act in such a way must produce the letter of authority on demand.
Box 2: Certificate used in preferential trade between
Insert the name of the specific country of destination.
Box 3: Consignee
You are recommended always to insert the name of the consignee. However, for exports to exhibitions outside the EC, which are later sent on to a preference-giving country, you must also insert the name and address of the exhibition.
Box 4 – Country of Origin
Goods imported from some European countries may be exported from the EC to another country in the same group. Box 4 must be amended to show the correct origin in such cases.
Box 6: Transport details
State the method of transportation or leave blank.
Box 7 – Remarks
This box is used to indicate where Retrospective/ Duplicate and Replacement Certificates are issued – see Notice 827 European Community Preferences: Export Procedures – section 10.
Box 8: Item number, marks, and numbers/Description of Goods
Identify the goods by giving a full commercial description, for example “chocolates” or “biscuits” instead of “confectionary”.
Only those goods on which preference is being claimed should be entered here. If any attached invoice contains goods not entitled to preference (mixed consignments), then the invoice should be clearly marked and an appropriate statement should be put in Box 8 of the EUR1 (Notice 827 – section 10 refers).
A full commercial description of the goods is required. However, if this is
shown on any attached invoices, then a more general description on the
EUR1 will suffice. In such cases, relevant Invoice Numbers should be inserted in Box 9.
Box 9: Gross weight (kg) / Other Measures (litres, etc)
Indicate the appropriate quantity of the goods.
Box 10 – Invoices
Whenever possible, state the number(s), if any, and date(s) of the invoice(s) relating to the goods and produced with the movement certificate EUR1. See also Box 7 – Description of goods.
Box 12 – Declaration by the exporter
Original Signature required and should be used on Page 4 of the form. Any declaration you give must be accurate. Anyone making a false declaration in respect of the preferential origin of goods or failing to comply with other legal provisions may be liable to penalties.
Any amendments/corrections must be completed and signed by the declarant in Box 10 and endorsed by Customs or their authorised bodies.
Leave this blank.
Provide a complete copy of page 1. It need not however be signed in manuscript.
Page 4 (Application form)
Declarations made must be determined by the Exporter.
The Commercial Invoice should contain the following information:
- Exporter Full Name & Address
- Importer Full Name & Address (Physical not postal address)
- Invoice Number & Date
- A declaration of the Country of Origin
- The expected Country of final destination
- Detailed and clear Description of Goods
- Customs Tariff Code
- Shipping Marks and/or Numbers
- Number and kind of packages
- Gross and Net Weight, and Volume (if applicable). Metric only
How much does it cost to issue an EUR1?
Issue fees vary from £30 to £40 including VAT. Chamber of Commerce of different regions apply different rates.
What is Movement Certificate A.TR?
This is the movement certificate, and the latter being for goods traded with Turkey. An ATR document enables goods to qualify for tariff preferences on imports and exports between the EC and Turkey.
Goods which normally qualify for preference are:
- Industrial products: goods which originate in, or are in free circulation in either the European Community or Turkey.
- Agricultural products: most agricultural products qualify for preference only if they originate in the European Community or Turkey. Further information can be found in Customs Notice 812, Section 5.
- European Coal and Steel Community (ECSC) products: ECSC products qualify for preference only if they originate in the European Community or Turkey. Further information can be found in Customs Notice 812, Section 4.
Which countries uses EUR 1 Movement Certificate?
The preference system only applies to countries where certain trade agreements exist with the EU. These countries are listed below:
- Turkey (for agricultural and coal and steel products only – all other products are covered by Customs Union arrangements between the EU and Turkey)
- Algeria, Morocco, and Tunisia
- Egypt, Jordan, Lebanon, and Syria
- Iceland, Norway, Switzerland, and Liechtenstein [European Free Trade Association (EFTA)]
- Faroe Islands
- West Bank Gaza
- Ceuta & Melilla
- South Africa
- South Korea
Please be aware, The Countries listed in below do not accept electronic signatures, therefore must bear an original signature.
When completing an EUR1 form it is advisable, the exporter or authorised agent consult a copy of the HM Revenue and Customs Notices 827, 828, 830, 832 to ensure that the goods originate in accordance with origin rules.