The most common proofs of origin are either a Movement Certificate EUR.1/EUR-MED or an origin declaration.
|Note: An update of this article is pending. Please note that some terms and/or references may differ from the Movement of Goods Act and the Customs Duty Act that enters into force from the 1st of January 2023.|
In the free trade agreements that Norway has entered into, it is possible to use different proofs of origin, depending on which free trade agreement to apply.
Most common are either a Movement Certificate EUR.1 or an origin declaration as a proof of origin. The two different types of proofs of origin are equivalent to each other. The proof of origin is the document that the importer shows to the customs administration when asking for preferential treatment.
The rules for issuing proofs of origin can vary slightly from country to country.
The Movement Certificate EUR-MED and EUR-MED origin declaration are used when cumulation is applied. The rules for use are identical to those that apply to the Movement Certificate EUR.1 and origin declaration.
Obligations when issuing a proof of origin
It is important to note that, as the exporter, you are responsible for documenting that the products actually meet all the conditions to obtain preferential treatment, when you issue a proof or origin. You must be able to prove that the product fulfils the conditions both at the time of issuance and later if the custom administration wishes to carry out a supervisory check of the proof of origin.
If you are not able to document the originating status of the product, it will be considered to be of unknown origin. This means that the item will not receive preferential treatment in the country of import.
If the check is carried out retroactively, the importer may subsequently file a claim for the amount of the customs duty. This may again lead to a claim for compensation from the importer against you.
You are obligated to retain copies of the origin declarations and underlying documentation for the originating status of the item for five years. The relevant underlying documentation may vary, but will typically be documents that help to underpin the information on the proof of origin.
The underlying documents that are required will depend, among other things, on
- what king of goods you produce and export
- what origin rules apply to the finished product
- what kind of materials you use
- what options you have available to document the origin
Examples may be invoices, suppliers` declarations and subcontractors` declarations if applicable.
Movement Certificate EUR.1
The Movement Certificate EUR.1 is a form that all exporters may use. It has no value limit.
As of 2 April 2020, there are two solutions for EUR.1:
- One of the versions, henceforth known as the paper version, exists in a snap set in three sheets. In the paper version, the certificate is filled out by the exporter or his representative and issued by Customs.
- The other and new version, henceforth known as the electronic version, was introduced on 2 April 2020 and allows the exporter or his representative to fill in the certificate in the governmental portal Altinn. The electronic version is not available for private persons.
Until further notice, Norwegian Customs offer both versions in parallel.
- Read about completing movement sertificates EUR.1 (electronic and paper version) and EUR-MED for exports
The use of origin declarations can be divided into two. They can be used by any exporter, or by approved exporters.
An origin declaration may be entered on an invoice (or any other commercial document) by the exporter, and is there to document the originating status of the item for the importer and the Customs authorities.
There is no need for certification by Norwegian Customs. You may use it if the value of the originating products does not exceed NOK 65,000 and it must carry the original signature by the exporter of the products. If you are a so-called approved exporter, you may use declarations of origin regardless of value, and your signature is not needed.
All agreements contain the language versions that are permitted for use in the agreement in question.
Although you`re permitted to write the declaration in various languages, we recommend writing it in the same language that is used in the invoice unless otherwise specified in the agreement.
For an origin declaration to be valid, certain formal requirements must be met:
- it must be correctly specified on the invoice or other trade documents
- it must be issued by the exporter
- handwritten declarations must be written in ink in block letters
- it must be clear which products are covered/not covered by the declaration
- the declaration of origin itself must stat the place and date, unless this information is found somewhere else on the document
An origin declaration is valid for four months.
Norwegian Customs has little to do with origin declarations issued for exports from Norway, since these do not need to be certified by Norwegian Customs.
The customs administration may grant you approved exporter status. If you have been granted this status, you can issue declarations of origin regardless of the value of the goods to be exported.
As an approved exporter, you will also benefit from additional relaxed requirements applicable to issuing declarations of origin. An approved exporter scheme has been established in all the free trade agreements that Norway has entered into.
The declaration of origin will indicate whether you are an approved exporter by indicating an authorisation number. Each individual country has its own way of formulating authorisation numbers.
In Norway, the authorisation number consists of a country code, the year of registration and the business registration number of the company.
To become an approved exporter you are required, among other things, to:
carry out frequent exports
familiarise yourself and keep up to date with the rules in the origin regulations
hold the necessary guarantees to establish the originating status of the products to be exported
The customs administration may withdraw the approval at any time if you do not meet the requirements.
You must submit an application for approval to Movement of Goods Division.
If you are not an approved exporter, you may use declarations of origin if the value of the originating products in the shipment does not exceed NOK 65,000. You must always sign each individual declaration.
If you are sending an originating product with a value of more than NOK 65,000, you must use a Movement Certificate EUR.1.
If you item is made from input materials produced by a subcontractor, it is in your own interest to obtain a suppliers`declaration. This is a certificate for the processing or refinement that the finished product has undergone, and you cannot issue an origin declaration without it.
The issuer of a suppliers`declaration has the same burden of proof of origin as you do when you issue an origin declaration or Movement Certificate EUR.1.
National certificate of origin
Norwegian Customs and the Norwegian Chamber of Commerce can certify a certificate of origin. This does not provide an entitlement to preferential treatment, but is used in connection with payment transfers, trade restrictions, trade statistics, origin labelling, public procurement or licensing.
All issued certificates of origin may be subject to verification. Verifications generally take place on the basis of a request from foreign customs administrations.
Verifications of issued certificates of origin may also be carried out by random selection at the discretion of Norwegian Customs.
Checks of Norwegian exporters are carried out by Norwegian Customs. If you have issued a certificate of origin for goods that do not have originating status, the authorities in the receiving country will be notified of this and the certificate of origin will be recalled. The recipient will then have to pay full customs duties retroactively for the item, and a claim for compensation may be brought against you.