Without a valid certificate of origin, tariff reductions do not apply. This practical guide explains how to qualify your products and obtain preferential tariffs under the EU-MERCOSUR and EFTA-MERCOSUR agreements.
Rules of origin determine the 'economic nationality' of a product. They ensure that only products genuinely manufactured or substantially transformed in partner countries benefit from preferential tariffs. A product that has merely transited or undergone minimal transformation will not be eligible.
Natural products extracted, harvested or born in the partner country: minerals, agricultural products, fish caught in territorial waters, etc. This is the simplest criterion to satisfy.
The product must have undergone substantial transformation in the partner country. Three possible tests: change in tariff classification (CTC), minimum value added (VA), or specific manufacturing process. The applicable test depends on the product (HS code).
Allows using materials originating from a partner country as if they were originating from the exporting country. The EU-MERCOSUR agreement provides for bilateral cumulation. The EFTA-MERCOSUR agreement allows diagonal cumulation with pan-Euro-Mediterranean (PEM) zone countries.
Up to 10% (by value or weight depending on the sector) of non-originating materials can be incorporated without losing preferential status, provided these materials are not on the exclusion list.
| Criterion | EU-MERCOSUR Agreement (iTA) | EFTA-MERCOSUR Agreement (FTA) |
|---|---|---|
| Cumulation type | Bilateral only (EU ↔ MERCOSUR) | Diagonal (PEM zone + MERCOSUR) |
| Certificate of origin | EUR.1 or origin declaration on invoice | EUR.1 or origin declaration (approved exporter) |
| Self-certification threshold | Up to EUR 6,000 (any exporter); unlimited (approved exporter / REX) | Up to CHF 10,000 (any exporter); unlimited (approved exporter) |
| De minimis tolerance | 10% by value (15% for textiles by weight) | 10% by value (general) |
| Certificate validity period | 12 months from the date of issue | 12 months from the date of issue |
| Post-verification | Administrative cooperation between customs (response time: 10 months) | Administrative cooperation between customs (response time: 6 months) |
Official document issued by the customs authorities of the exporting country. Required for shipments exceeding the self-certification threshold.
Standardized statement affixed by the exporter on the commercial invoice. Available to any exporter for low-value shipments.
Status granted by customs to regular exporters who demonstrate knowledge of rules of origin. Allows self-certification without value limit.
Follow this decision tree to determine if your product can benefit from preferential tariffs.
Is your product wholly obtained in an EU/EFTA or MERCOSUR country?
Rules of origin are the most technical area of international trade. A poorly completed certificate can cost thousands of euros in customs duties. Our experts help you qualify your products and prepare your certificates.
The information presented is provided for informational and educational purposes only. It does not constitute legal advice. Specific rules of origin are defined in the annexes of the respective agreements and may be amended. Consult an expert for your particular situation.