Export documents: current developments

News about documents required for import and export.

1. Additional poof Certificate or Origin for oil products
2. Guidelines for the issue of CVOs modified
3. Form A for import declarations discontinued
4. KVK check on declarations of preferential origin

1. Additional proof Certificate of Origin for oil products

On 5 December 2022, further EU sanctions against Russia regarding crude oil products entered into force. As a consequence, KVK can and will request additional information in Certificate of Origin applications for GS 2709 product shipments (crude oil, among other things). For example, documents to prove that the products are in the EU freedom of movement zone, or are under the price cap placed upon these products. 

As of 5 February 2023, the new sanctions also apply to GS 2710 products (oil products, other than crude).  

Keep an eye on the Netherlands Enterprise Agency (RVO) website for current developments (in Dutch) and a complete overview of the EU sanctions. The Russia Business Desk (in Dutch) answers questions about the sanctions. 

2. Guidelines for the issue of CVOs modified

The Association of European Chambers of Commerce and Industry, Eurochambres, has set guidelines for determining the non-preferential origin of products. These guidelines have been amended. The amendments relate to, among other things, the sections ‘Minimal operations’ and the ‘Special cases of qualification for origin’. 

Minimal operations 

The amendment made to the ‘Minimal operations’ section of the guidelines relates to minimal operations, for example simple assembly, where you click two products together. This does not change the origin of a product. 

The notes to the guideline currently explain what types of operations in the production process are considered minimal, as a result of which the origin of the product does not change, and also which operations are more than minimal, which does result in a change in origin. 

Special cases of qualification for origin 

The amendment of the section ‘Special cases of qualification for origin’ in the guidelines concerns ‘spare parts, accessories, and tools’. This refers to spare parts, accessories, or tools you include with a machine. If these ‘essential parts’ are not included, a machine will not work. These parts are assigned the same origin as the machine. 

The guideline currently provides that essential parts for the machine which you send to your customer will have the same origin as the machine delivered earlier. 

Legal basis 

The Eurochambres guidelines explain how to determine the non-preferential origin of products you export.  Section 61, subsection 3 of the Union Customs Code contains the legal basis for these rules on origin. You must enter the non-preferential origin on a Certificate of Origin and a Supplier's Declaration of Origin. 

3. Form A for import declarations discontinued

Before 2023, a Certificate of Origin Form A allowed you to pay less in import duties for importing products from developing countries. A Form A was part of the Generalised Scheme of Preferences (GSP). The GSP is a trade agreement between the EU and developing counties and the world’s least developed nations. 

Form A was replaced with the Statement of Origin on 1 January 2020. Note that you can still enter the code for a Form A in your import declaration with Dutch Customs. From 1 January 2023, you will no longer be able to use document code N865 in your declaration. Dutch Customs will provide you with further information. 

Countries such as the United States, Japan, and Australia have their own trade agreements with developing countries and still use Form A. This means you may still come across it as an international business owner. 

4. KVK check on declarations of preferential origin

As an exporter or supplier, you can now request that KVK checks and confirms your declarations stating the preferential origin of products. This way, you are certain that the invoice statement or supplier statement is correct. For supplier declarations, the supplier must be based in the Netherlands. This is a pilot project and will be evaluated in the second half of 2023. 

When exporting products to non-EU countries, you regularly require the preferential origin of products. The rules for this are complex and tend to vary by country. Since the correct preferential origin is not always used, an importer will still pay export duties and the consignment will be more expensive for this person than expected.