Any exporter wishing to make use of the regime must complete the appropriate documentation in order for their goods to benefit from a preferential rate of duty in the preference giving country.
The standard documents are Form EUR1 / EUR-MED (C1299 / C1300 Movement Certificates). In all cases, including retrospective and duplicate issue (see Notice 827 European Community Preferences: Export Procedures - section 3), the relevant Certificate has to be authenticated either by HMRC at the Central Processing Unit (CPU - Salford).
They can also be authenticated at local Chambers of Commerce or local offices of the Institute of Chartered Shipbrokers who offer a chargeable service.
Declarations on the invoice can be used for low value consignments (Notice 827 European Community Preferences: Export Procedures - sections 12 and section 20 refer) and do not require authentication by HMRC.
Approved Exporters may use declarations on the invoice (Notice 827 European Community Preferences: Export Procedures - section 11) without a value limit.
Notice 827 European Community Preferences: Export Procedures - section 20 gives guidance on the scope and usage of preference documentation.
Shipping/Forwarding agents may not complete any preference document without formal written authorisation from the exporter.
Completion of any preference document is conditional on the exporter holding, and being able to produce on demand, all necessary evidence that the goods comply with the relevant origin rule(s).
Anyone who gives untrue information about goods being exported under preference may be liable to a financial penalty (ECEP03100).