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Certificate of preferential origin

Last update 30.06.2021

The certificate of preferential origin attests to the preferential origin of goods imported from a third country and allows these goods to benefit from reduced or zero customs duties.

These privileges are provided for:

in the preferential agreements that the European Union (EU) has concluded with a large number of third countries;
unilateral measures in favour of certain third countries.

Preferential agreements differ from country to country. It is advisable to consult them before importing or exporting any goods under the preferential arrangements scheme, so as to check whether the goods qualify for a preferential certificate of origin.

The certificate of preferential origin:

is issued by the customs authorities of the exporting country;
must be presented at the time of customs clearance.

Obtaining a certificate of preferential origin

The preferential origin certificate allows goods imported from a third country to benefit from reduced or zero customs duties.

The certificate is issued by the customs authorities of the exporting country and must be presented at the time of customs clearance.

In Luxembourg, the Customs and Excise Agency issues certificates of preferential origin.

If the exporter is not the manufacturer of the goods, they are obliged to request a supplier's declaration of origin from the supplier. This does not replace the certificate of origin but the competent authority may rely on the supplier's declaration of origin in order to issue the certificate.

The different certificates of preferential origin

The certificate of preferential origin allows the goods to benefit from zero or reduced rates of customs duty on import. The type of certificate to be produced is determined by each preferential agreement. There are several types of certificate of preferential origin. The main ones are the following:

the EUR.1 movement certificate, used for example for trade with Switzerland;
the EUR-MED certificate in the pan-Euro-Mediterranean zone, used for example for trade with Tunisia;
the certificate of origin used for trade under the Generalised System of Preferences (preferential agreements with developing countries).

The declaration of origin or invoice declaration

The certificate of preferential origin can sometimes be replaced by a declaration of origin (also referred to as invoice declaration). The latter can be used:

by all exporters, for goods with a value not exceeding EUR 6,000;
by an approved exporter, regardless of the value of the goods. Approved exporter status must be applied for at the Customs and Excise Agency.

Under the Generalised System of Preferences, since 1 January 2021 a declaration of origin based on the invoice issued by a registered exporter (REX system) must be issued.

Customs and Excise Agency

Customs and Excise Agency

Address:

Luxembourg

Phone:

(+352) 2818 2818

Email address:

douanes@do.etat.lu

Website:

https://douanes.public.lu/fr.html
Technical Support Department

Address:

Croix de Gasperich L-1350 Luxembourg Luxembourg
BP 1122, L-1011 Luxembourg

Phone:

(+352) 2818 - 4515

Fax:

(+352) 2818 - 4110
Customs Office Luxembourg - Excise Department

Address:

1, rue in Bouler (Croix de Gasperich) L-1350 Luxembourg Luxembourg
BP 1432, L-1014 Luxembourg

Phone:

(+352) 49 88 58 429

Fax:

(+352) 49 88 58 400

Monday to Friday from 08.00 - 17.00
Caisse centrale

Address:

3, rue des Prés L-7561 Mersch Luxembourg
BP 182 L-7502 Mersch

Phone:

(+352) 27 48 84 88

Fax:

(+352) 27 48 83 00

Email address:

caisse.centrale@do.etat.lu

Website:

https://douanes.public.lu/fr.html

Monday to Friday from 08.00 - 17.00
Customs and Excise Directorate

Address:

22, rue de Bitbourg L-1273 Luxembourg Luxembourg
BP 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00

Email address:

ida@do.etat.lu

Website:

https://douanes.public.lu/fr.html
Disputes and Cooperation Department

Address:

22, rue de Bitbourg L-1273 Luxembourg Luxembourg
BP 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00

Email address:

henri.nimax@do.etat.lu
Customs Department

Address:

22, rue de Bitbourg L-1273 Luxembourg Luxembourg
BP 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00
Luxembourg - Airport (Cargocentre)

Address:

Aéroport de Luxembourg L-1110 Findel Luxembourg
B.P. 61 L-6905 Niederanven

Phone:

(+352) 24 56 95 90 (transit & export)

Phone:

(+352) 24 56 90 12 (import)

Fax:

(+352) 2456 90 50 (transit, export & import)

Email address:

transit.findel@do.etat.lu

Website:

https://douanes.public.lu/fr.html

00.00 - 24.00 non-stop
Bettembourg

Address:

Terminal Intermodal Eurohub Sud L-3434 Dudelange Luxembourg
BP 39, L-3201 Bettembourg

Phone:

(+352) 2818-5599

Email address:

brbettembourg@do.etat.lu

Monday to Friday from 08.00 - 17.00
Customs Office - Luxembourg-Howald

Address:

Croix de Gasperich L-1350 Luxembourg Luxembourg
B.P. 1122 L-1011 Luxembourg

Phone:

(+352) 2818-4.247 ou (+352) 2818-4.403

Fax:

(+352) 2818-4100

Email address:

centre.douanier@do.etat.lu

Monday to Friday from 08.00 - 17.00
Customs Office - East

Address:

6 rue de la Moselle L-6757 Grevenmacher Luxembourg

Phone:

(+352) 2818 - 3000

Fax:

(+352) 2818 - 3290

Email address:

centredouanier.est@do.etat.lu

from 08.00 to 17.00
Customs Office - North

Address:

2, rue Clairefontaine L-9201 Diekirch Luxembourg
B.P. 77

Phone:

(+352) 817045-1

Fax:

(+352) 81 70 45 71

Website:

https://douanes.public.lu/fr/acteur/bureaux/bureau_nord.html

from 08.00 - 17.00 non-stop
eDouane Helpdesk

Address:

L-1016 Luxembourg Luxembourg
B.P. 1605

Phone:

(+352) 2818 - 2000

Fax:

(+352) 2818 - 9201

Email address:

servicedesk@do.etat.lu

Website:

https://douanes.public.lu/fr/services-ligne/edouanes.html
Central Customs Revenue Office

Address:

22, rue de Bitbourg L-1273 Luxembourg
BP 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00

Website:

https://douanes.public.lu/fr/acteur/bureaux/caisse_centrale.html
Licensed Premises Service

Address:

Centre douanier Luxembourg-Howald Croix de Gasperich - 1, rue in Bouler L-1350 Luxembourg Luxembourg
B.P. 1122 L-1011 Luxembourg

Phone:

(+352) 28 18 44 88

Fax:

(+352) 28 18 41 50

Website:

https://douanes.public.lu/fr.html

from Monday to Friday from 08.00 - 17.00
Clothing Supply Service

Address:

Croix de Gasperich L-1350 Luxembourg Luxembourg
BP 1122, L-1011 Luxembourg

Phone:

(+352) 2818 - 4292

Fax:

(+352) 2818 - 4140
General Customs and Excise Inspectorate

Address:

22, rue de Bitbourg L-1273 Luxembourg-Hamm Luxembourg

Email address:

ida.accises@do.etat.lu
Luxembourg Revenue Office - Department for Luxembourg Centre

Address:

Croix de Gasperich - Rue in Bouler L-1350 Luxembourg Luxembourg

Phone:

(+352) 2818-4499

Fax:

(+352) 28.18.41.00
Luxembourg Revenue Office - Luxembourg North Department

Address:

2, rue de Clairefontaine L-9220 Diekirch Luxembourg

Phone:

(+352) 81.70.45-1

Fax:

(+352) 81.70.45.71

2 of 19 bodies shown

Procedures

EUR.1 Movement Certificate / Invoice declaration

Links

Further information

Certificate of non-preferential origin
on the Single Window for Logistics portal
Système REX
sur le Portail des douanes et accises

Legal references

Règlement (UE) n ° 952/2013 du Parlement européen et du Conseil du 9 octobre 2013
établissant le code des douanes de l'Union
Règlement délégué (UE) 2015/2446 de la Commission du 28 juillet 2015
complétant le règlement (UE) no 952/2013 du Parlement européen et du Conseil au sujet des modalités de certaines dispositions du code des douanes de l’Union
Règlement d'exécution (UE) 2015/2447 de la Commission du 24 novembre 2015
établissant les modalités d’application de certaines dispositions du règlement (UE) no 952/2013 du Parlement européen et du Conseil établissant le code des douanes de l’Union

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