GlosarioES1 min readUpdated: 19 sept 2026
Evidence of origin
Evidence of origin is the umbrella term for the documents by which an importer demonstrates to customs where goods come from.
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Fuente: Durchführungsverordnung (EU) 2026/1963 vom 28.08.2026; Europäische Kommission, DG TRADE, 31.08.2026
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Simulador Incoterms 2020: ¿Quién asume costos y riesgos?
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Definición & Explicación
Evidence of origin is the umbrella term for the documents by which an importer demonstrates to customs where goods come from. Which origin is meant depends on the rule at hand: classic customs law asks for the non-preferential or preferential customs origin, which can shift through substantial processing. Newer traceability rules reach further back and ask about a specific stage of production. For steel products the EU has required, since 1 October 2026, evidence of the country of melting and first casting — the melt-and-pour country — with the Mill Test Certificate and its heat number as the primary document. For forwarders this means that country of dispatch, country of origin and origin in the sense of the applicable rule may differ, and evidence for one does not replace evidence for another. Not to be confused with proof of origin in the narrow sense (certificate of origin, EUR.1, supplier's declaration), which governs preferential duties and trade defence measures.
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