EU–Korea FTA origin declaration and approved exporter status

How origin is proven under the EU–Korea FTA

The agreement uses self-certification. The exporter writes an origin declaration on the invoice, delivery note or another commercial document that describes the goods in enough detail to identify them. The EU importer then claims the preferential rate on its import declaration, relying on that statement.

The wording of the declaration is fixed. It is set out in an annex to the agreement's protocol on the definition of originating products, in each official language of the agreement, including English and Korean. Copy it from the official text rather than from a template, and do not paraphrase it.

Who may make out the declaration depends on the value of the consignment:

A consignment above the threshold with a declaration from an exporter that is not approved does not qualify for preference on import. That is the most common reason EU buyers ask a new Korean supplier for its approved exporter number before placing an order.

Approved exporter status in Korea

Korean exporters apply for approved exporter status (인증수출자) to the Korea Customs Service. Korea offers two kinds:

Customs looks at whether the exporter can actually determine origin: knowledge of the rules, a person in charge, and records that support the origin of each product. The exact criteria are set by the Korea Customs Service and have changed over time, so read its current guidance before applying.

A note on terminology: some EU agreements, and the EU's own preference scheme for developing countries, use the Registered Exporter (REX) system. The EU–Korea FTA uses approved exporter authorization numbers instead. An EU buyer who asks for a "REX number" usually means your approved exporter number.

Making out an origin declaration: step by step

1. Classify the product. The rule of origin depends on the HS heading. Confirm the six-digit code that both Korea and the EU will use.
2. Find the product-specific rule. The European Commission's Access2Markets service and the Korea Customs Service FTA portal both show the rule for a given code.
3. Check the product qualifies. Work through the bill of materials against the rule: a change in tariff heading, a maximum share of non-originating materials, a specific process, or a combination. Keep the calculation.
4. Check the consignment value. Above EUR 6,000 of originating products, confirm you hold approved exporter status that covers these goods.
5. Add the declaration to the commercial document. Use the prescribed text, insert your authorization number where required, state the origin, and sign and date it as the protocol requires.
6. Keep the evidence. File the invoice, the origin calculation, supplier declarations and the export declaration certificate together. Customs in either the EU or Korea may ask the exporter to prove the claim later. Confirm the required retention period with the Korea Customs Service.

Checklist before the goods leave Busan

• The HS code on the invoice, the export declaration and the origin work matches
• The declaration text is the official wording, not a paraphrase
• The authorization number is present for consignments above EUR 6,000
• The product is covered by your approval (for product-level status, the HS code is on the list)
• Direct transport or non-manipulation conditions can be shown if the goods pass through a third country; check the protocol for the exact rule
• The EU importer knows a preference claim is expected, and has the invoice before arrival

The declaration sits on the commercial invoice, so the invoice has to be right in every other respect too. See the export shipping documents checklist. For routings and transit times to Rotterdam, Antwerp-Bruges and Hamburg, see shipping from Korea.

EU–Korea FTA and KORUS compared

Getting the origin right is only one part of an EU shipment. The EU's Import Control System 2 also requires safety and security data before arrival, which your forwarder files from your documents. The division of those tasks is set by your Incoterms rule.

Common questions

Do I need approved exporter status to export to the EU?

Only to claim preference on consignments containing more than EUR 6,000 of originating products. Below that, any exporter may make out the declaration. Without a valid declaration the goods can still be exported; they just pay the ordinary EU duty.

What is the difference between company-level and product-level approval?

Company-level approval covers the business as a whole. Product-level approval covers the products listed by six-digit HS code. Both are valid for five years in Korea. Product-level status is often the starting point for a smaller exporter.

Is a chamber of commerce certificate of origin accepted instead?

For preferential duty under this agreement, the origin declaration is the proof. A non-preferential certificate of origin may still be requested for other reasons, such as a letter of credit, but it does not replace the declaration.

My EU customer asked for a REX number. What do I send?

The EU–Korea FTA does not use REX. Send your approved exporter authorization number and confirm the products it covers.

How long is an origin declaration valid?

The protocol sets a validity period and rules for late submission. Check the current text, or ask the EU importer's broker, rather than relying on a figure from a secondary source.