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Re-consignment using a replacement proof of origin

You can make out replacement proofs of origin to re-consign goods originating in GSP States, which are to be re-consigned within the EU, to Norway or to Switzerland. Goods originating in other countries with which the EU has trade agreements may be re-consigned within the EU. These certificates may be issued for the entirety or part of a consignment and the goods to which the certificates refer should still be under customs control.

What is re-consignment?

Re-consignment refers to when an actor, a re-consignor, forwards originating goods that have not yet entered free circulation and issues a replacement certificate. The re-consignor uses the original certificate of origin as a supporting document.

What certificates should be used as replacement certificates?

The replacement certificate is usually made out by the re-consignor by adding a paragraph (replacement declaration or replacement statement) to an invoice or a commercial document. Some information from the original certificate should also be transferred.

Depending on the value of the original consignment, the re-consigner may need to be authorised or registered to make out replacement certificates. In some cases, the customs authority may issue the replacement certificate.

The type of certificate to use depends in part on the origin of the goods, and in part on to where it is re-consigned.

  • REX statements on origin is used for goods originating in GSP States that are re-consigned within the EU.
  • REX statements on origin, or in some cases replacement certificates, are used for goods originating in GSP States that are re-consigned to Norway or Switzerland.
  • Goods originating in countries with free trade agreements with the EU, or countries that are subject to any other preferential arrangements than the GSP, may be re-consigned within the EU. These certificates should then be replaced with certificates following the same format as the original certificate, or using the REX Statement on origin format. Replacement certificates may be used under some circumstances.

Find applicable wording for your certificate on the pages about invoice declarations, declarations of origin and statements on origin.

Disaggregation of goods batches and certificates of origin

It is common for large batches of originating goods to be divided among several consignees in the EU. The supplier in the exporting country does not have information about all the final consignees, and will thus issue a single certificate of origin for the entire batch that is sent to the EU. The company that ordered the batch does not wish to clear the goods through customs. Instead, they are re-consigned in smaller uncleared batches or stored in a customs warehouse while waiting to sold.

To clear the goods through customs at a beneficial rate of customs duty at different times and different customs offices, the re-consignor will issue one or several replacement certificates to replace the original certificate of origin. The replacement certificates are then used to certify the originating status of the goods when the partial batches are cleared through customs in the EU, or, in some cases, in Norway or Switzerland.

Procedure

Find information that applies to goods originating in GSP Beneficiary Countries that are re-consigned in the EU, or to Norway or Switzerland, under title I below. Find information about goods originating on other countries that are re-consigned within the EU under title II.

I. Goods originating in GSP Participating that are re-consigned within the EU, to Norway or to Switzerland


Re-consignment within the EU

Re-consignors may issue replacement statements on origin on invoices or other commercial documents within the EU, provided that the re-consignor holds an REX number or the original value of the consignment did not exceed the EUR 6,000 value threshold.

Re-consignment to Norway or Switzerland

The EU’s General Scheme of Preferences (GSP) confers duty relief of preferential tariff treatment when importing goods originating in developing countries. There are similar GSP systems in many industrial countries, such as Norway and Switzerland. The EU has treaties with these countries that allow goods to be re-consigned and given preferential tariff treatment there.

A re-consignor may issue replacement statements on origin on invoices or commercial documents for Norway or Switzerland, provided that the re-consignor holds an REX number. If the original certificate is a GSP certificate, the replacement certificate may also be issued by a customs authority.


Re-consignment within the EU using a replacement statement on origin

Replacement statements on origin may be made out on an invoice or any other commercial document. The re-consignor should retain the original certificate and copies of the replacement statements on origin for at least three years.

The re-consignor should include the following information in the replacement statement on origin:

  1. Any information in the original certificate relating to the re-consigned goods;
  2. The date of issue of the original certificate;
  3. Any other relevant information from the original certificate, for example the REX number of the exporter in the GSP Beneficiary Country, and information regarding cumulation;
  4. Name and address of the re-consignor, and, if necessary to issue the certificate, the re-consignor's REX number;
  5. Name and address of consignee(s) in the EU;
  6. Date and location where the replacement statement is issued.

The replacement statement should also be marked “Replacement statement”, “Attestation de remplacement” or “Sustitución de comunicación".

The re-consignor should include the following information on the original statement on origin:

  1. Date of issue of the replacement statement;
  2. Quantity of re-consigned goods;
  3. Name and address of the re-consignor;
  4. Consignee(s) in the EU.

The original certificate should be marked "Replaced”, “Remplacée”, or “Sustituida”.

Re-consignments to Norway or Switzerland using a replacement statement on origin

Replacement statements on origin for re-consignments to Norway and Switzerland may only be made out by re-consignors registered in the REX system, regardless of the value of the consignment.

Replacement statements on origin may be made out on an invoice or any other commercial document. The original statement on origin may be a GSP Certificate or a REX Statement on Origin. The re-consignor should retain the original certificate and copies of the replacement statements on origin for at least three years.

The re-consignor should include the following information in the replacement statement on origin:

  1. Any information in the original certificate relating to the re-consigned goods;
  2. The date of issue of the original certificate;
  3. Any other relevant information from the original certificate, for example the REX number of the exporter in the GSP Beneficiary Country, and information regarding cumulation;
  4. Name and address of the re-consignor, as well as their REX number;
  5. Name and address of consignee(s) in Norway or Switzerland;
  6. Date and location where the replacement statement is issued.

The replacement statement should also be marked “Replacement statement” or “Attestation de remplacement”.

The re-consignor should include the following information on the original statement on origin:

  1. Date of issue of the replacement statement;
  2. Quantity of re-consigned goods;
  3. Name and address of the re-consignor;
  4. Name and address of consignee(s) in Norway or Switzerland;

The original certificate should be marked "Replaced” or “Remplacée”.

Re-consignments to Norway or Switzerland using a replacement certificate

Complete Form A for GSP Replacement Certificates and submit it to a customs authority, which will issue the replacement certificate. The original certificate should be a GSP Certificate.

The replacement certificate should contain the following information:

  1. Use the name of the re-consigning country issuing the certificate in the top right field.
  2. Write the name of the re-consignor in Field 1.
  3. Write the name of the final consignee in Field 2.
  4. Write “Replacement certificate” or “Certificat de remplacement” in Field 4, as well as the date of issue and serial number of the original certificate.
  5. Write any information about the re-consigned goods from the original certificate in Fields 3-9.
  6. Write information about the re-consignor’s invoice in Field 10.
  7. The customs office issuing the replacement certificate should sign and stamp Field 11.
  8. Sign the certificate in Field 12. You will find the information about the country of origin and country of destination in the original certificate.

The original certificate should contain the following information, which is added by the customs authority issuing the replacement certificate:

  1. Weight, quantity and characteristics of the re-consigned goods;
  2. Serial number of the replacement certificate.


II. Goods re-consigned within the EU that originate in countries with free trade agreements with the EU or subject to unilateral arrangements (other than the GSP).

Goods originating in countries with free trade agreements with the EU, or countries that are subject to any other preferential arrangements than the GSP, may be re-consigned within the EU. The original certificates should be replaced with certificates using the same format (certificates of origin or statements on origin) as the original certificate, or issued as replacement statements on origin.

A re-consignor may also issue replacement declarations of origin on invoices or other commercial documents, if the following apply:

  • The re-consignor is an approved exporter authorised to issue declarations of origin, or holds an REX number;
  • The value of the original consignment does not exceed the EUR 6,000 value threshold;
  • The value of original exceeds the value threshold, and the re-consignor attaches a copy of the original certificate of origin.

If none of the above is possible, an EUR.1 Replacement Certificate may be issued by a customs authority.


Re-consignment using a replacement declaration or a replacement statement on origin

Replacement declarations or replacement statements on origin may be issued on an invoice or any other commercial document. The re-consignor should retain the original certificate and copies of the replacement statements on origin for at least three years.

The re-consignor should enter the following information on the replacement statement:

  1. Any information in the original certificate relating to the re-consigned goods;
  2. The date of issue of the original certificate;
  3. Any other relevant information from the original certificate, for example the authorisation or REX number of the exporter in the country of origin, and information regarding cumulation;
  4. Name and address of the re-consignor, and, when necessary to issue the certificate, the re-consignor's authorisation number as registered exporter or REX number;
  5. Name and address of consignee(s) in the EU;
  6. Date and location where the replacement statement is issued.

The replacement statement should also be marked “Replacement statement”, “Replacement”, “Attestation de remplacement” or “Sustitución de comunicación".


The re-consignor should include the following information on the original certificate:

  1. Details of the replacement certificate;
  2. Name and address of the re-consignor;
  3. Consignee(s) in the EU.

The original certificate should be marked "Replaced”.


Re-consignment using Replacement Certificate EUR.1

Complete the form for EUR.1 and submit it to a customs authority, which will issue the replacement certificate. A copy of the original certificate may be attached to the replacement certificate.

The replacement certificate should contain the following information:

  1. Write the name of the re-consignor in Field 1.
  2. Indicate the relevant treaty between the EU and the country where the goods have their origin in Field 2.
  3. Write the name of the final consignee in Field 3.
  4. Write the country or countries where the goods originated in Field 4.
  5. Write the country in the EU (which may be Sweden) to which the goods are to be re-consigned.
  6. Write “Replacement certificate” in Field 7, together with the serial number and date of issue of the original certificate.
  7. Transfer all relevant information from the original certificate to Fields 8 and 9 about the goods that you are about to re-consign.
  8. Write information about the re-consignor’s invoice in Field 10.
  9. The customs office issuing the replacement certificate should sign and stamp Field 11.
  10. Sign the certificate in Field 12.

The original certificate should contain the following information, which is added by the customs authority issuing the replacement certificate:

  1. Information about the re-consigned goods (quantity, weight and number) for which the replacement certificate is issued;
  2. Information about the replacement certificate (serial number and date).

Forms

Order and purchase forms

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