GlossaryEN1 min readUpdated: Jun 26, 2026
Declaration of Waiver of Preferential Treatment
At the moment of customs entry, an importer must decide whether to claim a preferential tariff rate under a trade agreement or to waive that entitlement.
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Source: https://ec.europa.eu/trade/policy/accessing-markets/origin/
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Definition & Explanation
At the moment of customs entry, an importer must decide whether to claim a preferential tariff rate under a trade agreement or to waive that entitlement. A declaration of waiver of preferential treatment is the written instrument used to document the latter: the importer elects to pay the standard most-favoured-nation (MFN) duty rather than invoke a reduced rate. Typical reasons include missing supplier declarations, undocumentable origin requirements, or a straightforward cost-benefit calculation showing that compliance costs outweigh the tariff saving. The declaration is shipment-specific, attached to the customs entry, and retained for audit purposes – it has no effect on subsequent imports of the same goods. Unlike a statement of origin, it does not affirm where goods were produced; it explicitly surrenders a preferential tariff claim.
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