If you apply the various free trade agreements, you may be eligible for lower duties or duty-free status. This is called preferential treatment. There are only duties on foodstuffs (foods etc.) and textiles.
For you to be eligible, the following requirements must be met:
• your item must be covered by a free trade agreement
• you must have a certificate of origin
• you must submit a claim for preferential treatment
You must pay VAT and any excise duties even if your item is covered by a free trade agreement.
Covered by a free trade agreement
In all agreements, there are requirements that must be met for the item to receive a certificate of origin. The requirements vary depending on the type of goods in question. You can find out what requirements apply to your item from the rules of origin in the free trade agreements. In many cases, you can adjust the production process so that it fulfils these requirements.
The rules of origin set guidelines for the item’s nationality and the advantages and obligations for you resulting from the item’s origin. They are included with the individual free trade agreements in the form of protocols or annexes.
Terms and conditions of preferential treatment
In order for you to receive preferential treatment when importing goods, there are certain terms and conditions you must comply with. As an importer, you are responsible for this compliance.
For you to receive preferential treatment, the following requirements must be met:
- the item must be within the scope of goods covered by the relevant free trade agreement
- you must have a valid certificate of origin
- the goods must fulfil the territorial principle and the Direct Transport Rule
- you must submit a claim for preferential treatment yourself
You can submit a claim for preferential treatment when you clear the item in TVINN. You can also request this later if you do not have a certificate of origin when importing.
Certificate of origin
There are several types of certificate of origin. The most commonly used are Movement Certificate EUR.1 and origin declarations.
Customs duty rates
You can find the customs duty rates by searching in the Customs Tariff.
To find the correct rate of duty, you must know the commodity code for the item.
If you are uncertain of the commodity code, you can ask us for a binding tariff information.