- An EUR1 certificate proves your goods' UK origin so your buyer can claim a preferential (reduced or zero) duty rate under a UK trade agreement.
- The goods must meet the agreement's rules of origin (sufficiently made or processed in the UK). Without proof, the buyer pays the standard MFN rate.
- It is completed by the exporter and authorised by customs (via the recognised UK issuing process).
- For lower-value consignments or registered exporters, an invoice origin declaration can replace the EUR1. The UK-EU TCA does not use EUR1, it uses a statement on origin.
- Check the specific agreement for your destination, the mechanism varies country by country.
What is an EUR1 certificate?
An EUR1 (formally an EUR.1 movement certificate) is a customs document that certifies the originating status of goods being exported. "Origin" here is a customs concept: it is about where the goods were genuinely produced or sufficiently processed, not simply where they were shipped from.
When goods qualify as UK-originating under a trade agreement and are accompanied by a valid EUR1, the importer in the destination country can claim the preferential rate of duty set out in that agreement, which is often lower than, or zero compared to, the standard rate.
Why an EUR1 matters: preferential vs MFN duty
Every country applies a default Most-Favoured-Nation (MFN) duty rate to imports. Trade agreements create lower preferential rates for goods that originate in the partner country. The catch: the importer can only claim the preferential rate if they can prove the goods qualify, and the EUR1 (or an equivalent declaration) is that proof.
Concretely: if you export UK-made goods to a country with which the UK has an FTA, and you provide a valid EUR1, your buyer might pay 0% duty instead of, say, 6-12%. Without it, they pay the full MFN rate, which makes your goods more expensive and less competitive. For the duty mechanics, see how import duty works and the UK Global Tariff.
When UK exporters need an EUR1
You may need an EUR1 when all of these are true:
- You are exporting from the UK to a country the UK has a trade agreement with that uses the EUR1 mechanism.
- Your goods meet the rules of origin in that agreement (sufficiently produced or processed in the UK).
- Your buyer wants to claim the preferential duty rate (they usually do, because it lowers their cost).
Not every agreement uses EUR1. Notably, the UK-EU Trade and Cooperation Agreement does not use EUR1 certificates; it uses a statement on origin made on the invoice instead (see next section). Always check the specific agreement for your destination market.
EUR1 vs an invoice origin declaration
There are usually two ways to prove preferential origin, and which applies depends on the agreement and the consignment:
| Method | How it works | Typical use |
|---|---|---|
| EUR1 certificate | A formal certificate completed by the exporter and authorised by customs/an approved issuer | Higher-value consignments under agreements that use EUR1 |
| Origin declaration on the invoice | A set wording the exporter adds to the commercial invoice (no separate certificate) | Lower-value consignments, or exporters registered/approved to self-declare; the UK-EU TCA statement on origin works this way |
The invoice-declaration route is cheaper and faster because it avoids the certificate process, but it is only available where the agreement allows it and (above a value threshold) often requires the exporter to be registered or approved. Check the rules for your destination.
How to get an EUR1 certificate
- Confirm the goods meet the rules of origin in the relevant agreement. This is the exporter's responsibility, and you must hold evidence (supplier declarations, production records) to back it up.
- Complete the EUR1 form with the consignment details: exporter, consignee, description of goods, and the country of origin/destination.
- Get it authorised through the recognised UK issuing process (an approved issuer such as a chamber of commerce, or the relevant HMRC-recognised service). The authorising body stamps and validates it.
- Send the authorised EUR1 with the shipment (or to the buyer) so they can present it to customs in the destination country to claim the preferential rate.
- Keep your origin evidence on file. Customs can audit preferential claims after the fact, and you must be able to prove the goods qualified.
HMRC sets out the detail on proof of origin for your goods. Getting origin wrong can lead to retrospective duty demands on your buyer, so if you are unsure, take advice. GoEcom can match you with a UK accountant who handles export documentation.