The ITA introduces a simpler approach to establishing preferential origin. Instead of the EUR.1 movement certificate or invoice declarations, the exporters and importers can now use self-certification, based on statements on origin even for multiple shipments of identical products, or importer’s knowledge.
From 1 February 2025 the following changes apply:
- The EUR.1 movement certificates and the invoice declarations issued in accordance with the (old) EU-Chile Association Agreement will no longer be accepted as proof of preferential origin for the goods imported or released for free circulation in the European Union or Chile starting from 1 February 2025. From that date, the claims for preferential origin should be based on a statement on origin or importer’s knowledge, as appropriate.
- The claims for preferential origin for the products in transit, temporary storage, warehousing or in free zones on 1 February 2025 should be based on the statements on origin, as provided under ITA.
- The Approved Exporter numbers under the (old) Association Agreement are replaced by the REX number. Accordingly, the statements of origin for the EU originating products in consignments above 6000 Euro should contain the REX number. EU exporters requiring a REX number can find out where to apply here.
A detailed guidance on the new ITA rules on preferential origin is under preparation and will be published as early as possible. In case of any questions please contact DG TAXUD.
Details
- Publication date
- 6 January 2025
- Author
- Directorate-General for Taxation and Customs Union