Adjusted document codes for preferential origin in DTV

On 19 November 2022, the Customs has published a new version of Tariff/DTV (in Dutch: Douane Tarief Voorziening). There are several adjusted document codes that exporters should use in customs declarations for preferential origin purposes.  

LGO document codes to be replaced by REX document codes

Please note that you can no longer use document codes N954 (EUR.1), N864 and I162 (invoice or origin declaration) for Overseas Countries and Territories (OCT). You may now only use document codes U113, U114, and U115 (statement on origin) to state the origin of goods.

Document code N865 (Form A) expires after 1 January 2023

Please note that document code N865 (Form A) expires from 1 January 2023. You won’t be able to use this code in your customs declarations from this date, and therefore cannot submit the certificate of origin Form A for the preferential tariff.

Document codes for the transition rules in the PEM-zone

You can now submit the document codes U075 (EUR.1) and U076 (origin declaration) when the transition rules in the pan-Euro-Mediterranean countries apply to your country of origin.

A number of countries from the PEM-zone have made an alternative agreement on the origin rules. These transition rules are flexible and easier than the current origin rules of the Regional Convention. Companies in the PEM-zone can choose either the current origin rules or the new transition rules. Exporters who want to use the transition rules must state this in EUR.1 or the origin declaration. Importers who want to benefit from the preferential tariff must also use the correct document codes in customs declarations.

More background information on REX

The EUR.1 and invoice or origin declaration are replaced by the system of Registered Exporter (REX).

On 1 January 2017, REX is applied in the Generalised System of Preference (GSP). REX is a system based on self-certification by operators who will make for themselves statements on origin to declare for their own exported goods.

The beneficiary countries of GSP received 3 years’ time from 2017 to implement REX. Once a country has done it, Form A is no longer in use. In this way, Form A is gradually replaced by statement on origin made by Registered Exporters.

The transition period of 3 years ended on 1 January 2023. Afterwards, it’s mandatory that all countries have implemented REX, and can no longer use Form A. The European Commission has therefore decided to cancel the document code for Form A after 1 January 2023.