One of the most frequently confused subjects in foreign trade is what the document accompanying the goods actually states. The sentence "we have an A.TR, so we have our proof of origin" is heard often in practice, and it is wrong. The A.TR is a movement certificate; it does not prove origin. The difference directly determines whether the buyer will pay a reduced rate of duty at customs.

The A.TR Movement Certificate

The A.TR is issued under the Customs Union between Türkiye and the European Union and shows that the goods are in free circulation. That is, the goods were either produced in Türkiye or in the EU, or, even if they came from a third country, their import formalities were completed and they entered free circulation.

The critical point is this: the A.TR does not say where the goods were produced. A product of Far Eastern origin that has been duly imported into Türkiye can travel to the EU with an A.TR. On the other hand, the Customs Union does not cover agricultural products or products falling within the scope of the European Coal and Steel Community; the A.TR is not used for those product groups.

The EUR.1 Movement Certificate

The EUR.1 is a preferential proof of origin used in trade with the countries with which Türkiye has signed a Free Trade Agreement (FTA). Unlike the A.TR, it proves the origin of the goods and requires the origin rules of the agreement concerned to have been satisfied.

Origin rules differ from one agreement to another and from one product group to another. One product may have to be "wholly obtained", while for another a change of tariff heading or a given proportion of added value may be sufficient. Before a EUR.1 is requested, it must therefore be assessed separately whether the product satisfies the origin rule of that particular agreement.

The Certificate of Origin

A Certificate of Origin shows the origin of the goods without being tied to a preferential regime. It is endorsed by chambers of commerce and industry. It comes into play where the legislation of the importing country requires a declaration of origin, where the goods may be subject to trade policy measures (safeguard measures or anti-dumping duties, for example), or where there is no preferential agreement in place.

The invoice declaration

Some agreements allow the exporter, under certain conditions, to declare origin directly on the invoice or on a commercial document. Companies holding approved exporter authorisation may use this option without being bound by a value threshold. This route shortens the time spent obtaining endorsement; responsibility for the accuracy of the declaration, however, rests entirely with the exporter.

Why does it matter so much?

  • A cost difference for the buyer. The wrong document means that the importer cannot benefit from the preferential rate and pays duty at the full rate.
  • The risk of subsequent verification. Proofs of origin may be subjected to subsequent verification by the customs administration of the importing country years after the export took place. An origin declaration that cannot be verified results in duty and penalties being collected retrospectively from the buyer.
  • The record-keeping obligation. The production, supply and cost records on which the declaration of origin is based must be kept for the period prescribed by legislation.

Which document is to be issued, for which goods and for which country, depends on the tariff heading of the product, on the agreement in force with the buyer's country and on the structure of your production. Carrying out this assessment while the shipment is still being planned prevents consequences that are difficult to put right afterwards. You can contact us to request an assessment for your specific product.