Preferential and non preferential certificate of origin: differences, EUR.1 and chamber of commerce

MONDAY, 19 OCTOBER 2026

One states where the goods were produced, the other entitles them to a reduced or zero duty: who issues them, when an invoice declaration under 6,000 euros is enough and what changes for buyers in China, Vietnam and the rest of Asia.

Preferential and non preferential certificate of origin: the first states the country where the goods were produced, the second proves that they meet the rules of a trade agreement and entitles them to a reduced or zero duty. The first is usually issued by a chamber of commerce, the second comes from the customs of the exporting country or from a statement by the exporter.

The two are often confused, and the mistake is costly. A non-preferential certificate can show the right country and still be useless for claiming a tariff preference, because it does not certify that the agreement's rules of origin have been met. This guide explains what each type of origin is for, who issues the proofs, which thresholds matter and what importers sourcing from China and the rest of Asia should check.

Preferential and non preferential certificate of origin: the difference at a glance

The European Union applies two separate sets of rules, and the European Commission describes them as follows: non-preferential rules determine the country of origin of goods for the ordinary duty and for trade policy measures; preferential rules determine whether goods qualify as originating in a country with which the EU has a preferential arrangement.

In practice the same product can have two different origins. The rules in free trade agreements often differ from the non-preferential rules for the same item: a product can be Chinese for anti-dumping purposes and not originate in any country for the purposes of a preference.

In short, the main differences:

• Purpose: non-preferential origin is used to apply the ordinary duty and trade measures; preferential origin is used to obtain a reduced or zero duty.
• Rules: non-preferential origin follows the Union Customs Code; preferential origin follows the origin protocol of each agreement or scheme.
• Who issues the proof: the chamber of commerce for the non-preferential certificate; the customs of the exporting country or the exporter itself for the preferential proof.
• Exporter's statement: under many agreements any exporter may make one for consignments worth up to 6,000 euros.
• Tariff benefit: none for the non-preferential certificate; a possible reduction or removal of the duty for the preferential proof.

Non-preferential origin: what it is for and how it is determined

Non-preferential origin is the economic nationality of the goods. According to the Commission it is used for the ordinary duty, for anti-dumping and countervailing duties, for embargoes, safeguard measures and quotas, and also for trade statistics, public tenders and origin marking.

The rules are in Article 60 of the Union Customs Code, Regulation (EU) No 952/2013. If goods are wholly obtained in a single country, that country is the origin; the list of wholly obtained products is in Article 31 of Delegated Regulation (EU) 2015/2446. If two or more countries are involved in production, the origin is the country where the last substantial, economically justified processing or working took place.

Two points matter for anyone buying in Asia. Processing carried out in another country only to avoid a tariff measure is not economically justified and does not shift the origin. And minimal operations, which change little more than the outward appearance of the product, never confer origin. For certain goods, Annex 22-01 of the same delegated regulation sets specific, binding rules.

The chamber of commerce certificate of origin

In Italy the non-preferential certificate of origin is issued by the chambers of commerce and accompanies goods exported permanently to countries outside the EU. It can cover both goods of EU origin and goods of non-EU origin; for trade within the EU it is normally not required.

Applications are made online only, on the chamber system's Cert'O platform, with a digital signature. Since 1 January 2022 the standard method for companies has been "Stampa in Azienda": the company prints the certificate in its own offices once the chamber has approved it. The application can be made by the consignor named on the certificate or by someone authorised by them, such as a freight forwarder.

Each chamber sets its own times and fees, but they are modest: the Florence Chamber of Commerce indicates 5 working days and a fee of 5 euros for the original and for each copy; the Naples chamber also charges 5 euros per original or copy. The certificate gives no right to any reduction in duty: it is needed because the destination country, the buyer's bank under a documentary credit or a tender asks for it.

Preferential origin: when the duty is reduced or removed

Preferential origin only comes into play if there is a preferential arrangement between the EU and the country of production. The Commission distinguishes unilateral arrangements, such as the Generalised System of Preferences (GSP) and the scheme for overseas countries and territories, from reciprocal free trade agreements.

To qualify, goods must be wholly obtained in the partner country or have undergone sufficient processing under the origin protocol of that agreement. The rules change from agreement to agreement and often from product to product: it is not enough for the supplier to be Vietnamese or Japanese, the product must meet the list rule set for its customs code.

Proofs of preferential origin: EUR.1, invoice declaration and REX

The best-known proof is the EUR.1 movement certificate (or EUR-MED in the Pan-Euro-Mediterranean area): the exporter fills it in and the customs of the exporting country issues it. It is normally valid for four months from issue, but the exact period depends on the agreement.

Alongside the EUR.1 there is the origin declaration on the invoice or another commercial document. For consignments whose total value does not exceed 6,000 euros any exporter can make one, with no prior authorisation, as the Italian Customs Agency recalled in note 91956 of 26 July 2019. Above that threshold the declaration is reserved for approved exporters, a status granted by customs, or, under the more recent agreements, for exporters registered in the REX system.

The REX system applies to exports from GSP countries to the EU and to several EU agreements, including those with the United Kingdom, Canada, Chile, Japan and Vietnam. In these cases the registered exporter certifies origin with a statement on a commercial document that carries its registration number.

What changes for importers sourcing from China and Asia

China has no free trade agreement with the EU and since 2015 no longer benefits from the Generalised System of Preferences, after the World Bank classified it as an upper-middle-income country. For Chinese goods, therefore, there is no preferential origin to claim: the ordinary duty applies and non-preferential origin is what counts, because it is what triggers any anti-dumping duties.

The picture changes for other Asian suppliers. The EU-Vietnam free trade agreement has been in force since 1 August 2020: on import into the EU, for consignments above 6,000 euros the only accepted proof is the EUR.1 issued in Vietnam, while below that threshold the exporter's origin declaration is enough. Moving an order from China to Vietnam can therefore lower the duty, but only if the product meets the protocol's rules of origin and the proof travels with the shipping documents.

Errors and checks: what a wrong origin declaration risks

Proofs of preferential origin are checked even after clearance, through administrative cooperation between customs authorities: the importing country can ask the exporting country to verify a certificate. If the goods were not entitled to preferential origin, the Commission states that preferential treatment is refused and any duty not paid may be recovered.

For the importer the risk is real because recovery can come much later, when the goods have already been sold. The same applies to non-preferential origin: declaring an origin other than the real one to avoid an anti-dumping duty exposes the importer to recovery and penalties. The best defence is documentary: supplier declarations, bills of materials, a description of the production process.

BOI: when origin should be put in writing in advance

When origin is uncertain, for example because the product is assembled in one country with components from another, the importer can ask customs for a Binding Origin Information decision (BOI). It is binding on the holder and on the customs authorities of all Member States and is valid for three years.

In Italy the operating instructions for issuing it are in circular No 18 of 8 July 2024 of the Customs and Monopolies Agency. A BOI does not replace the proof of origin: anyone claiming the preferential duty still has to present the EUR.1 or the exporter's statement.

Worked example: cotton T-shirts from Vietnam or China

A hypothetical importer orders cotton T-shirts with a customs value of 20,000 euros and compares two suppliers, one in China and one in Vietnam. The rates below are chosen for the example:

• Chinese supplier: no preferential origin, hypothetical ordinary duty of 12%, equal to 2,400 euros.
• Vietnamese supplier with a valid proof of origin: hypothetical preferential duty of zero, a saving of 2,400 euros on the order.
• 20,000-euro consignment: above the 6,000-euro threshold, so a EUR.1 issued in Vietnam is required and an invoice declaration is not enough.
• No proof, or rules of origin not met: the ordinary duty applies again, with the risk of later recovery if the preference had already been granted.

The saving only exists if the fabric and the processing meet the protocol's rule of origin for that customs code. Before ordering, it is therefore worth asking the Vietnamese supplier where the materials come from and whether it can obtain a EUR.1 for each consignment.

With La Merce, origin is checked before the order and not at clearance: the protocol's rule of origin, the EUR.1 for consignments above 6,000 euros and, for Chinese goods, a check on the non-preferential origin that decides any anti-dumping duties.

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