Shipping Documents Guide
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Certificate of Origin

The document that proves where your goods were made — and unlocks reduced or zero import duties under EU trade agreements.

Required For
Shipments claiming preferential tariff rates under trade agreements
Issued By
Chamber of Commerce, customs authority, or self-certified (REX/Statement on Origin)
When Needed
Before export — presented at destination customs for duty reduction

What Is a Certificate of Origin?

A certificate of origin (COO) is an official document that certifies the country in which a product was manufactured. It is used by customs authorities at the destination to determine whether the goods qualify for preferential tariff rates under a free trade agreement (FTA) between the exporting and importing countries. For exporters shipping from Portugal, the most common certificates are EUR.1 (used for EU trade agreements with third countries like Morocco, Tunisia, and Lebanon), A.TR (the movement certificate for Turkey under the EU customs union), and REX (Registered Exporter system for self-certification). Since Brexit, shipments from Portugal to the UK also require proof of origin to benefit from the EU-UK Trade and Cooperation Agreement zero tariff rate.

Key Fields on a Certificate of Origin

Exporter Details

Full name, address, and contact of the exporting company in Portugal. Must match the EORI registration.

Consignee

Name and address of the importer at the destination country.

Country of Origin

The country where the goods were produced or sufficiently processed. Not the country they are being shipped FROM — this is a common mistake.

Transport Details

The means of transport (road, air, sea) and the country of destination.

Goods Description

Detailed description of the goods, HS code, and the gross weight or other quantity measure.

Origin Criterion

The rule under which the goods qualify as originating — e.g. 'wholly obtained' (manufactured entirely in the EU) or 'sufficient processing' (meets transformation rules).

Declaration by Exporter

A signed declaration confirming the information is accurate and the goods meet the origin criteria of the relevant trade agreement.

Customs Endorsement

For EUR.1 and A.TR forms, the issuing customs authority (in Portugal, Autoridade Tributária) must stamp and sign the document to validate it.

How to Prepare a Certificate of Origin

1

Determine If You Need a COO

A COO is only needed when the destination country has a preferential trade agreement with the EU AND you want the importer to claim a reduced duty rate. Research the EU's trade agreement with your destination country.

2

Confirm Your Goods Qualify

Your goods must meet the 'rules of origin' for the specific trade agreement. This means they must be either wholly produced in the EU, or sufficiently processed here (meet specific transformation requirements).

3

Choose the Correct Type

EUR.1 for most EU FTA partners; A.TR for Turkey; Statement on Origin (self-certified) for small shipments or registered exporters (REX); Form A (GSP) for developing country preferences.

4

Apply to the Chamber of Commerce or Customs

For EUR.1 and A.TR, apply to the Portuguese Chamber of Commerce (Câmara de Comércio) or submit to Autoridade Tributária (AT) who will validate and stamp the form. Bring supporting documentation proving origin.

5

Include with Export Documents

The original COO must accompany the shipment. The consignee presents it to customs at the destination to claim the preferential tariff rate when clearing the goods.

Common Mistakes to Avoid

⚠️

Confusing Country of Origin with Country of Export

If you import goods from China and re-export from Portugal, the country of origin is China — not Portugal. You cannot use an EU preferential certificate of origin for non-EU origin goods. This is a serious customs offence.

⚠️

Using the Wrong Form Type

Using an EUR.1 for Turkey (which requires A.TR) or vice versa will result in the importer's duty preference being refused. Always check which form applies to your specific trade agreement and destination.

⚠️

Missing Customs Endorsement

EUR.1 and A.TR forms must be stamped by the relevant authority to be valid. A self-printed form without official endorsement will be rejected at destination customs.

⚠️

Applying Too Late

COOs should be obtained before the goods are exported. Retrospective certificates can be obtained in some cases but require additional documentation and explanation and may be rejected.

Frequently Asked Questions

When do I need a certificate of origin?

You need a COO when you are shipping to a country that has a preferential trade agreement with the EU (or Portugal as an EU member state) AND you want the importer to benefit from reduced or zero import duties under that agreement. Common examples: Portugal to UK (EU-UK TCA), Portugal to Morocco (EU-Morocco Association Agreement), Portugal to South Korea (EU-Korea FTA).

What is the difference between EUR.1 and a Statement on Origin?

EUR.1 is a physical movement certificate issued and stamped by customs authorities. A Statement on Origin (formerly known as the supplier's declaration) is a self-certified statement that can be added directly to the commercial invoice by an approved exporter (REX registered) for shipments up to €6,000, or any value if the exporter is REX-registered.

Do I need a certificate of origin for shipments within the EU?

No. There are no customs checks between EU member states, so no certificate of origin is required for intra-EU shipments. COOs are only needed for exports to non-EU countries under trade agreements.

Does the UK need a certificate of origin after Brexit?

Yes. Since January 2021, shipments from Portugal to the UK require proof of EU origin to benefit from the zero tariff rate under the EU-UK Trade and Cooperation Agreement. This can be a Statement on Origin on the commercial invoice (for REX-registered exporters) or a EUR.1 form.

What is a REX number?

REX stands for Registered Exporter. It is a system that allows approved EU exporters to self-certify the origin of their goods with a Statement on Origin on their commercial invoice, without needing a EUR.1 for each shipment. Register via the Portuguese Autoridade Tributária to obtain a REX number.

How long is a certificate of origin valid?

A EUR.1 certificate is typically valid for 4 months from the date of issue. A.TR certificates are valid for 4 months. Statements on Origin are valid for 12 months for goods with an identical origin. The importer must present it to destination customs before it expires.

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