Invoice Origin Declaration Text: EU–Korea, EU–UK, EU–Japan

EU–Korea FTA (and the same sentence under UK–Korea)

The Protocol on originating products to the EU–Korea agreement says the origin declaration is given by the exporter on an invoice, a delivery note or any other commercial document, by typing, stamping or printing the text of Annex III; a handwritten declaration must be in ink in capital characters (Articles 15 and 16). The English version of Annex III, as replaced when Croatia joined, reads: "The exporter of the products covered by this document (customs authorisation No ...) declares that, except where otherwise clearly indicated, these products are of ... preferential origin." It is followed by the place and date and by the signature of the exporter with the name of the person signing in clear script.

Any exporter may make out the declaration for a consignment whose originating products are worth no more than 6,000 euros; above that only an approved exporter may, and its authorisation number goes in the brackets. Without that number the words in brackets are left out. The origin is the country or territory, in practice Korea or EU. The declaration must bear the exporter's original signature by hand, unless an approved exporter has given customs a written undertaking. A proof of origin is valid for 12 months from the date of issue in the exporting country.

Korea Customs Service publishes the same sentence for the UK–Korea agreement, whose protocol keeps the 6,000 euro limit and the approved exporter rule, with the UK in place of the EU.

EU–Vietnam FTA (EVFTA)

The European Commission's EVFTA rules of origin guidance reproduces the origin declaration of Protocol 1, Annex VI with the same sentence as the EU–Korea text, followed by the place and date and the signature and name of the exporter. Any exporter may make it out for consignments up to 6,000 euros. For EU exporters to Vietnam the number in the brackets is the REX number; for Vietnamese exporters above the limit it is the approved exporter's authorisation number. Declarations by exporters in Vietnam are signed by hand.

EU–Singapore FTA: statement on origin (since 2023)

From 1 January 2023 (Decision (EU) 2023/202) the origin declaration is called a statement on origin, the approved exporter system was replaced by registered exporters and the signature was dropped: the text ends with the name of the exporter. The wording is: "The exporter of the products covered by this document (customs or competent governmental authorisation No ...) declares that, except where otherwise clearly indicated, these products are of ... preferential origin.", followed by the place and date and "(Name of the exporter)".

The number is the one assigned to the exporter: for EU exporters the REX number, for Singapore exporters the Unique Entity Number (UEN); it may be left blank if no number has been assigned. EU guidance lets any EU exporter make out a statement for a consignment up to EUR 6,000 without registering; above that only a REX-registered exporter can. Singapore exports use the English text. A retrospective statement must reach the importing side within two years (EU) or one year (Singapore) of the goods' entry.

EU–Japan EPA: statement on origin

Annex 3-D gives the text: "The exporter of the products covered by this document (Exporter Reference No ...) declares that, except where otherwise clearly indicated, these products are of ... preferential origin." Below it come the origin criteria used, the place and date, and the printed name of the exporter; there is no signature line. The origin is written as the European Union or Japan.

The criteria codes are A (wholly obtained), B (produced exclusively from originating materials), C with 1 to 4 for the product-specific rule applied (1 change in tariff classification, 2 value of non-originating materials or regional value content, 3 specific production process, 4 Section 3 of Appendix 3-B-1), D (accumulation) and E (tolerances). The Exporter Reference No. is the REX number for EU exporters, not needed for consignments up to EUR 6,000, and the Japan Corporate Number for Japanese exporters; it may be left blank if no number has been assigned. The statement is valid for 12 months from the date it was made out.

EU–UK TCA, EU–Canada CETA, UK–Japan and Korea–EFTA

Under the EU–UK Trade and Cooperation Agreement the statement on origin (Annex 7, ex ORIG-4) reads: "The exporter of the products covered by this document (Exporter Reference No ...) declares that, except where otherwise clearly indicated, these products are of ... preferential origin." It is followed by the place and date and the name of the exporter; there is no signature line and no criterion code. The origin is the United Kingdom or the Union. EU exporters enter their REX number, which EU rules do not require for consignments up to EUR 6,000; UK exporters enter their GB EORI number. The statement is valid for 12 months.

CETA (Annex 2 of its Protocol on rules of origin) uses the same sentence with "customs authorisation No ..." and the origin "Canada/EU". EU exporters put their REX number in the brackets above EUR 6,000 per consignment and leave the bracketed words out below it; Canadian exporters put their Business Number. The UK–Japan agreement (Annex 3-E) has the same text and A to E criterion codes as EU–Japan, with the origin "the United Kingdom or Japan".

The Korea–EFTA agreement (Appendix 3 to Annex I) reads: "The exporter of the products covered by this document (customs authorization No ...) declares that, except where otherwise clearly indicated, these products are of ... preferential origin." Any exporter may make it out with no value limit. It must be in English and bear the exporter's original signature, unless the exporter is an approved exporter. The origin is written as Icelandic, Norwegian, Swiss or Korean, or IS, NO, CH or KR. It is valid for 12 months.

EU GSP statement on origin (REX) and the UK DCTS

Under the EU's Generalised System of Preferences the registered exporter makes out the statement of Annex 22-07 to Implementing Regulation (EU) 2015/2447: "The exporter ... (Number of Registered Exporter) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of ... preferential origin according to rules of origin of the Generalised System of Preferences of the European Union and that the origin criterion met is ...". The criterion is P for wholly obtained products or W followed by the HS heading, for example W 9618. Any exporter may make it out when the originating products consigned are worth no more than EUR 6,000; above that the REX number is required. The exporter does not have to sign it.

For the UK's Developing Countries Trading Scheme, GOV.UK publishes a similar origin declaration with the customs identification number, the words "in accordance with the rules of origin of the Developing Countries Trading Scheme of the UK", the same P or W criterion, the place and date, and the name and signature of the exporter. It must be in English.

Korea–Türkiye FTA: what is different

Under the Korea–Türkiye agreement every exporter makes out the origin declaration on the invoice, delivery note or another commercial document, in English, by typing, stamping or printing; there is no approved exporter and no value limit for the exporter. It must bear the exporter's original signature in manuscript, is valid for 12 months from the date of issue, and the exporter keeps a copy for five years (Protocol articles 16 to 18 and 22).

The text is in Annex III of the Protocol. Triplicate has no preset for it yet because the annex itself could not be checked word for word; use the Custom wording option with the text from Korea Customs Service or your customs broker, and sign the printed invoice by hand.