Statement of Origin

Statement of Origin

With an invoice declaration Statement of Origin you pay less import duty on goods you import from, for example, developing or less developed countries.. Some other countries also use the Statement of Origin. Such as the United Kingdom, Japan, Singapore, and the countries of the Caribbean Netherlands, Aruba, Bonaire, and Curaçao.

The products must comply with the preferential rules of origin from the trade agreement the EU has with the country you are importing from. A product is of preferential origin if it is made or processed in that country, wholly or for the most part.

The Statement of Origin aims to stimulate trade and import between LDCs (least developed countries), developing countries, and the EU and other Western countries. It is part of the Generalised Scheme of Preferences agreement (GSP).

Using a Statement of Origin

To use a Statement of Origin, you follow these steps:

• Check whether the country uses the Statement of Origin.
• The exporter (supplier) places the Statement of Origin on the invoice or another trade document.
• The text of the Statement of Origin must be in English, Spanish, or French
• The wording of the Statement of Origin is different from the invoice declarations that come with other trade agreements. You must always use the right text. For examples of which texts to use for different situations, download the KVK Preferential proof of origin tool (pdf).

REX database

Is the value of the shipment you want to import from a developing country higher than €6,000? In that case, your exporter (supplier) has to register with the REX self-certification system as a Registered Exporter. Your supplier does not have to register in the REX database for shipments with a value of less than €6,000.

European countries in REX

Companies in the EU can also sometimes register in the REX system. For example, if you transfer goods from developing countries to Switzerland or Norway. Or if you manufacture or process goods in developing countries from raw materials and product parts from the EU. If you use the Donor Country Content scheme, you can register in the REX system. Until you do, you can use an EUR.1 certificate. If the value of the shipment is less than €6,000, you can use the Statement of Origin instead of the previously required invoice declaration

Transfer of goods

Do you import goods of preferential origin from developing countries to clients not in the EU? But you transfer them to customers in Switzerland and Norway? In that case, you can draw up a replacement Statement of Origin. Your customers in those countries will then pay less import duty.

More information

Visit the Customs Administration of the Netherlands website to find more detailed information about registration requirements, the registration procedure, and the Statement on Origin.