Invoice declaration for imports

With an invoice declaration, a declaration of origin that the supplier includes in their sales invoice, the importer pays lower or zero import duties for most products. This declaration is only valid if you import products from countries that have preferential trade arrangements with the European Union (EU). The invoice declaration is a text that your foreign supplier from the treaty country puts on the invoice. In this article, you can read all about using the invoice declaration.

The supplier may use an invoice declaration only for products of preferential origin. This means that the products comply with the rules of origin in the trade treaty. These rules determine what part of the product must have been made or processed in the treaty country. The name of the invoice declaration varies between treaty countries. Thus, apart from invoice declaration, you will also come across origin declaration or statement on origin in treaties. The texts are also sometimes different.

For a list of all the preferential trade agreements that are in force between the EU and other countries see this overview of trade agreements.

Value thresholds

The supplier uses the invoice declaration for low-value shipments. These are shipments where the value of the preferential origin products is less than €6,000. There is an exception for suppliers from Overseas Countries and Territories (OCTs). OCTs include, for example, Aruba and Curaçao. Suppliers from OCTs may use the invoice declaration for up to €10,000.

For higher-value shipments, suppliers prove the preferential origin of products in a different way:

• The supplier requests a EUR.1 or EUR-MED certificate from the organisation (generally Customs) in the country of shipment.
• The supplier has an Approved Exporter licence issued by the customs authority of the country of shipment. In that case, the supplier uses an invoice declaration that contains the customs authorisation number. They do not need a EUR.1 or EUR-MED certificate.
• With an invoice declaration in which suppliers enter their REX registration number. For this, they register in the REX system through the official organisations in their country. REX stands for Registered Exporter System.
• Using an invoice statement with a different registration number. For example, a company registration number.

Which of the above documents suppliers use depends on the treaty country. For example, suppliers from developing countries work with a REX registration number. And suppliers from Central and South American countries with EUR.1 certificates or Approved Exporter licences.

Checking statements

Sometimes the Customs Administration of the Netherlands checks the invoice declaration accompanying the import shipment. Does a check reveal that the products are not of preferential origin? Then as an importer, you will still pay import duties. And perhaps an additional import duty charge on previous shipments containing the same products.

List of countries

In KVK's Preferential Proof of Origin Tool (pdf), you can find an overview of more than 150 countries and territories with which the EU has a trade agreement. Do you import products of preferential origin from these countries? Then you pay less or no import duty. The tool also shows which treaty countries use an invoice declaration. Or which countries use an origin declaration or a statement on origin instead of an invoice declaration. These declarations are also only valid for preferential origin products and are put on an invoice.

A number of treaty countries have special rules when using the declarations:

Andorra

The invoice declaration is only valid for certain products of preferential origin from Andorra. Namely, products included in Chapters 1 to 24 of the Harmonised Commodity Description and Coding System, generally referred to as the Harmonised System (HS) developed by the World Customs Organization. This includes:

• live animals and animal products
• live plants and plant products (including vegetables and fruit)
• oils and similar products
• prepared foods
• beverages and spirits, and tobacco

All other products are subject to the customs union between the EU and Andorra. This means that you do not have to pay import duties if the origin of these products is Andorra (meaning, have been produced in Andorra or imported into Andorra from another country).

Canada

Do you import products of preferential origin from Canada? The Canadian supplier may use the invoice declaration (origin declaration) for shipments up to and over €6,000. The Canadian supplier includes the Business Number issued by the Canadian government in the invoice declaration. For more information about this invoice declaration, see ‘Mededeling nr. 6’  (Notice 6, in Dutch) of the Dutch Customs Manual (Notice 6, only in Dutch).

Developing countries (GSP countries)

Many developing or less developed countries fall under the Generalised System of Preferences (GSP). Suppliers from GSP countries use a statement on origin. A REX number is required for shipments with preferential origin products above €6,000. Suppliers get this number after registering through their country's official organisations in the REX system. They must put this number on the statement on origin. No REX number is required for shipments below €6,000. More information can be found in ‘Mededeling nr. 4’ of the Dutch Customs Manual (in Dutch).

There are GSP countries that do not use the REX system. When importing preferential origin products from these countries, you will not get a reduction in import duties. Not even if the value is below €6,000. You can find these countries in the EU's Rex schedule under 'Effective application date'. It then says REX system not yet applied.

Ghana

Ghanaian suppliers use a declaration of origin for shipments where the value of the preferential origin products is less than €6,000. Is the value higher? Then these suppliers need an Exporter Registration Number. They apply for this number through ICUMS, the online system of Ghana's Customs Administration. The suppliers put the number in the declaration of origin. The number consists of 17 characters and always starts with the letters GHEU.

Ivory Coast

For import shipments with a value lower than €6,000, you use the invoice declaration (origin declaration) of the supplier. For a higher value, the supplier must enter the REX registration number in the invoice declaration. This requires them to register in the REX system through the official organisations in their countries. The REX system was developed by the European Commission. It is a database for the registration of suppliers who issue origin declarations and certificates of origin themselves.

Japan

You need a statement on origin for imports of products of preferential origin from Japan. Japanese suppliers must put their Japan Corporate Number in this statement. Use the website of the Japanese National Tax Agency to check whether this number is correct.

Alternatively, you can claim 'importer’s knowledge'. As an importer, you then indicate that you have knowledge of the preferential Japanese origin of the products. For this, you need proof from the Japanese supplier. For example, a cost calculation and production description showing the preferential Japanese origin. Dutch Customs or another customs authority in the EU may ask for this proof upon import. Because it is often confidential information, you are unlikely to get this information from your supplier. Unless it involves trade between parent-subsidiary companies. If this is not the case, ask for a certificate of origin.

With importer's knowledge and with the statement on origin, it does not matter whether the value of the shipment is below or above €6,000. For more information about the statement on origin for Japan, see ‘Mededeling nr. 8’ of the Dutch Customs Manual (Notice 8, only in Dutch).

Madagascar, Zimbabwe, and the Seychelles

Zimbabwe, Madagascar, and the Seychelles use the supplier's invoice declaration for shipments where the value of preferential origin products is less than €6,000. Exporters from these countries put the invoice declaration on their invoice. For higher values, exporters must enter their REX registration number in the invoice declaration.

Overseas Countries and Territories (OCT)

For imports of products of preferential origin from the OCT group, tariff preference also applies. OCT (‘Landen en Gebieden overzee’, LGO) are overseas countries and territories that have a special relationship with Denmark, France, and the Netherlands. For the Netherlands, these are Aruba, Bonaire, Curaçao, Saba, St Eustatius, and St Maarten. The Access2Markets database has a list of OCT. The supplier will need a REX number for shipments to the EU containing products of preferential origin with a value over €10,000. They need to register locally as Registered Exporter. The supplier states the assigned REX number in the statement on origin. For more information, see ‘Mededeling nr. 26’ of the Dutch Customs Manual (Notice 26, only in Dutch).

PEM countries

PEM countries are countries belonging to the Pan-Euro-Mediterranean agreement. Exporters from PEM countries use the origin declaration for shipments up to €6,000. Shipments with a higher value require a EUR.1 or EUR-MED certificate or an Approved Exporter licence.

Singapore

For shipments from Singapore, the Singapore supplier uses a certificate of origin. It does not matter whether the value is below or above €6,000. Only Singaporean companies with a Unique Entity Number (UEN) are allowed to put a statement of origin on their invoice. For more information about this invoice declaration, see ‘Mededeling nr. 10’ of the Dutch Customs Manual (Notice 10,  only in Dutch).

Türkiye

Do you import products from Türkiye? Then you can only get an invoice declaration for the shipment of products of preferential origin with a value up to €6,000 for most agricultural products and certain steel products (in Dutch). For shipments over €6,000, you will need a EUR.1 or EUR-MED certificate or an Approved Exporter licence. For all other products, you need to obtain an ATR certificate from your Turkish supplier. This certificate proves the Turkish origin of products. Of Turkish origin means that a product was made in Turkey. Or was previously imported into Turkey from another country.

United Kingdom

To import preferential origin products from the UK, you need a statement of origin. UK exporters put their UK EORI number as Exporter Reference No on the statement on origin. They get the EORI number from UK Customs.

Instead of a statement on origin, you can also opt for importer's knowledge. You then indicate as importer that you have knowledge of the preferential British origin of the products. For this, you need evidence from the British supplier. For example, a cost calculation and a production description showing the preferential British origin. Dutch Customs or customs in another EU country may ask for this proof. Because it is often confidential information, you are unlikely to get this information from your supplier. Unless it involves trade between parent-subsidiary companies. If this is not the case, ask for a statement on origin.

For importer's knowledge and the statement on origin, it does not matter whether the value of the shipment is below or above €6,000. For more information, see ‘Mededeling nr. 12' of the Dutch Customs Manual (Notice 12, only in Dutch). 

Northern Ireland and British Overseas Territories

Northern Ireland is part of the UK, but has separate rules for trade with the EU. You pay no import duties when you import products from Northern Ireland. So you do not need a statement on origin or importer's knowledge. For VAT purposes, Northern Ireland is an EU country when it comes to importing and exporting products between Northern Ireland and the EU.

The British Overseas Territories (UK OCTs) are outside the EU-UK trade agreement. This means you will not get a reduction in import duties on imports of products from these territories.

Vietnam

Under the free trade agreement with Vietnam, Vietnamese suppliers can use an invoice declaration (origin declaration) for shipments of products of preferential origin with a value up to €6,000. For shipments with a higher value, Vietnamese suppliers use the EUR.1 certificate for products of preferential origin. It is not possible to apply for an Approved Exporter status in Vietnam. For more information about the free trade agreement with Vietnam, see ‘Mededeling nr. 11’ (Notice 11, only in Dutch) of the Dutch Customs Manual.

Multiple agreements

In addition to the GSP scheme, Kenia, Lesotho, the Comoros, Samoa, the Solomon Isles, Syria, and Mozambique also joined other economic partnership agreements with the EU. As a result, these countries work with the invoice declaration and with the statement on origin. Except Syria. Syria only uses the EUR.1 certificate, including for shipments under €6,000. 

Please note that the rate of import duties may differ if you import a product from these countries with an invoice declaration or statement on origin. You should therefore always check in advance (in Dutch) from which proof of origin you may benefit the most. The article 'How much import duty do I have to pay' gives an explanation for importers. It also has an example of how to look up import duties for the user tariff.