An EUR1 Movement Certificate is used to support claims for preferential (usually zero) rates of duty in the country of importation. To qualify the goods must 'originate' in the UK or EU and be supported by a correctly completed and endorsed EUR1. The preference system only applies to countries where certain trade agreements exist with the EU.
These countries are listed below:
Notice numbers shown for each country above are only applicable if the goods were manufactured by the exporter (exporters who have bought in goods for export in the same state should make reference to the Notice 827 in their Declaration). When completing an EUR1 form it is advisable, the exporter or authorised agent consults HM Revenue and Customs Notices 827, 828, 832 to ensure that the goods 'originate' in accordance with origin rules.