GlossarioIT1 min readAggiornato: 19 set 2026
Proof of origin
Proof of origin is the umbrella term for all documents used to demonstrate to customs authorities in which country a good has its customs origin.
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Fonte: World Customs Organization, Rules of Origin (https://www.wcoomd.org/en/topics/origin.aspx); Verordnung (EU) Nr. 952/2013 (Unionszollkodex), Art. 59-63
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Definizione & Spiegazione
Proof of origin is the umbrella term for all documents used to demonstrate to customs authorities in which country a good has its customs origin. It must not be confused with a supplier statement or an invoice detail: a billing address or a place of dispatch in the country concerned does not prove origin. Depending on the agreement and the customs territory, different instruments apply – the official certificate of origin issued by a chamber of commerce, the EUR.1 movement certificate, the statement on origin made by a registered exporter, a supplier's declaration, or self-certification on the commercial invoice. A distinction is drawn between preferential proof of origin, which unlocks tariff concessions under a free trade agreement, and non-preferential proof of origin, which governs antidumping and counter-tariffs, import bans and marking requirements. For freight forwarders and importers this is no formality: a missing or defective proof leads to retrospective duty assessments, loss of preferential treatment and, where failures are systematic, to fraud investigations.
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