TITLE IIFACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED

CHAPTER 2 Origin of goods

Section 2 Preferential origin

Subsection 10 Proofs of origin applicable within the framework of the rules of origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories

Article 113General requirements(Article 64(1) of the Code)

Products originating in one of the beneficiary countries or territories shall benefit from the tariff preferences referred to in Article 59 of Delegated Regulation (EU) 2015/2446, on submission of either of the following:

  1. (a)

    a movement certificate EUR.1, issued using the form set out in Annex 22-10; or

  2. (b)

    in the cases specified in Article 119(1), a declaration, the text of which appears in Annex 22-13, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the ‘invoice declaration’).

Box 7 of movement certificates EUR.1 or invoice declarations shall contain the indication ‘Autonomous trade measures’ or ‘Mesures commerciales autonomes’.