What is the EUR.1 certificate?

An EUR.1 movement certificate proves preferential origin and can support a reduced import duty rate under the relevant trade agreement. What matters is the link between the goods, the applicable origin rule and the preference being claimed. Buying a product in the EU or shipping it from a European warehouse does not, by itself, establish EU origin.

When preparing customs clearance in Ukraine, check the commodity code, origin, trade agreement and applicable tariff. These checks establish whether an EUR.1 is needed, whether another proof is acceptable and whether a preference will actually reduce duty.

When a certificate supports a lower duty rate

The conditions of the relevant agreement must be met together. The goods must qualify as originating, the proof must cover the particular consignment, and the importer must claim preference through the prescribed procedure. Tariff quotas, exclusions and other restrictions require separate checks.

Origin depends on product-specific rules. These may concern wholly obtained goods, sufficient processing, a change of tariff heading or a limit on non-originating materials. Simple repacking or resale will generally not confer the required status. For manufactured products, the actual rule and production history matter more than the manufacturer's address alone.  

For example, in freight shipments from Germany, the seller, collection warehouse and country of origin may differ. Chinese-origin machinery does not automatically acquire EU origin after being stored in Germany.

Issuing authority and current rules

In Ukraine, customs offices of the State Customs Service issue EUR.1 certificates following an application from the exporter or an authorised representative. Customs issuance is free; document preparation and representation may involve separate commercial fees. The national procedure is set out in Ministry of Finance Order No. 139 of 2 March 2021, using the version effective from 20 February 2026 at the time of this review.  

Ukraine–EU trade in 2026 requires attention to the revised Pan-Euro-Mediterranean Convention rules. The transitional wording REVISED RULES is no longer a general requirement for new proofs. Ukraine's State Customs Service has also clarified that its presence on proofs issued in the EU after 1 January 2026 does not, on its own, invalidate a preference claim.  

The national procedure provides for electronic EUR.1 certificates where their use is permitted by the applicable international rules. A scan of a paper certificate is not automatically an electronic certificate. Confirm the format accepted by destination customs before dispatch.  

Evidence the exporter should prepare

The exporter prepares the application, certificate particulars and evidence of originating status. Depending on the circumstances, this includes supplier or manufacturer declarations, including long-term declarations. The information must identify the goods and support the origin claim.  

A useful working file contains the invoice, product specification and, where origin depends on processing, an explanation of the manufacturing operations. A product-by-product schedule can link each item number to its code, manufacturer, quantity and supporting evidence. This is a practical cross-checking tool, not a universal list of statutory attachments.

A trading company should request evidence from the manufacturer early. A Made in Ukraine label on a carton does not replace that evidence. During customs brokerage support, reviewing the file before loading gives the supplier time to resolve inconsistencies.

From the application to the import declaration

1. Establish the commodity code and check the preferential rate for the intended trade route.

2. Identify the origin rule and collect the evidence supporting compliance.

3. Reconcile descriptions, item numbers, quantities, weights and shipment references across the certificate and commercial documents.

4. Apply to the competent customs office and respond to requests concerning origin.

5. Give the importer an acceptable proof for the preference claim and retain the supporting records for possible verification.

For customs clearance in EU countries, agree who obtains the proof, who checks it before the import declaration is submitted and how the original or electronic document reaches that person. A certificate carried by the driver does not mean that the importer has already claimed preference.

Origin declarations as an alternative

Under the revised PEM rules, any exporter may make out an origin declaration on a commercial document for a consignment of originating products valued at no more than EUR 6,000. An approved exporter can use the declaration without that value limit within the scope of its authorisation. The prescribed wording and supporting evidence are required; a casual EU origin statement on an invoice is insufficient.  

This is particularly relevant to groupage freight delivery. A small consignment may qualify for an alternative to EUR.1, but the relevant conditions still apply. The threshold is not calculated using the combined value of all consignments sharing a groupage truck.

Refusal and verification after issuance

Customs may refuse issuance if the form or its completion does not meet the rules, or if the submitted declarations do not substantiate the claimed origin. Obtain the refusal reasons and address the actual deficiency. An incorrect item number calls for document reconciliation; an unsupported origin claim calls for evidence, not a change of wording.  

An issued EUR.1 can still be checked by customs in the importing country. The exporter therefore needs to retain records concerning production and suppliers. Procedures for duplicate and retrospective issuance exist where their conditions are met. They do not permit an exporter to alter a date or signature independently.  

Submission deadlines also matter. Under the revised PEM rules, the general validity period for a proof of origin is 10 months from its issue or completion; exceptions must be assessed under the rules. Do not assume the same period applies to every trade agreement.  

Examples of the financial effect

Consider an illustrative consignment with a customs value of EUR 20,000, an ordinary duty rate of 6% and an applicable preferential rate of 0%. The difference in import duty is EUR 1,200. These are hypothetical rates for explaining the calculation, not a tariff quotation for a particular product. VAT, excise where applicable, special duties and clearance charges must be assessed separately.

A different shipment from Poland may have a valid EUR.1 while its ordinary tariff rate is already zero. In that case, the certificate may produce no additional import-duty saving. Planning freight transport from Poland should therefore start with the commodity code and tariff rather than the cost of preparing documents.

Send Save Pro Solutions the product description, route, invoice and available origin evidence. These details provide a basis for coordinating transport and customs support, checking the document set and requesting missing information from the supplier before departure.