EU-Canada trade agreement
EU-Canada trade deal comes into effect
As of September 21, 2017, the trade agreement between the EU and Canada, called CETA (Comprehensive Economic and Trade Agreement), has partially entered into force. From this date, goods originating in Canada and the EU will be taxed at a lower import duty rate when imported into the relevant countries. The origin must be proven by the consignor by means of an invoice declaration on the commercial invoice. Only when this invoice declaration meets the requirements may the preferential rate (reduced rate of import duty) be used. An example of an invoice statement can be found below:
English version:
French version:
Value limit
- Up to a value of € 6000, EU exporters may use the invoice declaration without stating a customs license number or REX number.
- For shipments with a value higher than € 6000, registered EU exporters (REX) must state their REX number in the invoice declaration. EU exporters who already have a REX number under the General Preferential System (APS) may also use this REX number for invoice declarations under CETA.
From 01-01-2018
Approved exporters may still use their Authorized Exporter license under CETA until 01-01-2018 and state their customs license number in the invoice declaration. However, from 01-01-2018 the REX number must be stated in the invoice declaration. It is therefore important that you request the REX number in good time if you wish to use the invoice declaration in the context of CETA after 01-01-2018.
For Canadian exporters, the Business Number must be stated on the invoice declaration. This is not necessary when it concerns non-commercial goods with a value lower than CAD 2000. In that case, the Canadian exporter must sign the invoice declaration and state the name of the exporter. (box 5 of the invoice declaration)
For more information about CETA and REX, please refer to the links below:
Rijksoverheid
Kamer van Koophandel
Belastingdienst
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