Certificate of origin stated in an invoice
As a condition for preferential customs treatment, the origin of goods is very important for the import/export of goods in/from the Republic of Serbia. This can ensure certain benefits leading to the reduction or even total exemption from payment of import customs. As a result, at the moment of placement of the goods on the market, its origin takes a special place in the international trade.
A certificate of preferential origin of exported goods can be written on an export invoice itself. The Article 90 of the Directive on the Allowed Customs Treatment of Goods prescribes who can write the certificate of origin on an invoice and when they can do it.
There are two situations where it is allowed to state the certificate in the invoice:
- an approved exporter in accordance with Article 91 of the Declaration
- any person exporting a package containing one or more products of preferential origin with the total value under 6,000 euros.
The form of the certificate of preferential origin is prescribed by the Directive. The exporter personally signs the certificate stated in the invoice that was issued to him.
If the products can be deemed as products made in Serbia or other user party and if they comply with other Directive requirements, the certificate shall be stated in the invoice itself.
Of course, the certificate shall be stated in the export invoice if the value of the goods does not exceed €6,000. If the value exceeds this amount, a prescribed short-term or long-term supplier’s declaration shall be submitted.
The exporter who writes the declaration on the invoice shall, at any time, if requested by customs or other competent authorities of the country of export, submit relevant documents confirming that the goods have the preferential origin status.
The proof of origin shall be valid for four months from the date of issuance by the country of export and this is also the deadline by which the proof shall be submitted to customs authorities of the country of import.