Can duty-free benefits be obtained with just a purchase receipt or product origin label without a certificate of origin when applying the Korea-EU FTA agreement tariff? Released

You inquired whether it is possible to receive duty-free benefits under the Korea-EU FTA without a certificate of origin, using only a purchase receipt or the origin marking on the product. To conclude, under certain conditions, you can receive preferential tariff benefits without submitting official documents like a certificate of origin. This is based on the exemption clause for submitting a certificate of origin stipulated in the Korea-EU FTA.

The Korea-EU FTA generally requires the submission of a certificate of origin (e.g., a declaration of origin by the exporter) for the application of preferential tariffs. However, instead of adhering to this strict proof method for all goods, it exempts the obligation to submit a certificate of origin for certain small-value goods or goods not intended for commercial purposes, providing convenience in customs procedures.

Exemption targets and verification procedures:

• Parcels between individuals or travelers' personal belongings: According to Article 15(3)(a) of the Korea-EU FTA, for small parcels sent between individuals or travelers' personal belongings not intended for commercial purposes, the obligation to submit a certificate of origin is exempted for goods below a certain value. In this case, customs will verify whether the goods meet the origin requirements stipulated in the agreement through other reasonable evidence such as the 'purchase receipt from the EU' or 'origin marking on the product' mentioned in the original response, and apply the preferential tariff.
  • Purchase receipt: As evidence that the goods were purchased within the EU, it can indirectly help in verifying the origin. It can serve as primary evidence showing that the goods were commercially acquired in the EU.
  • Origin marking on the product: If the product itself clearly indicates the origin, such as 'Made in [EU country name],' customs can use this as a basis for origin proof. This is the most direct origin information attached to the product itself.
  The specific value criteria should not exceed 500 euros for parcels and 1,200 euros for travelers' personal belongings. It is important that these goods are for non-commercial use and can be demonstrated not to be for sale.
• Small commercial goods (reference): Although not the focus of the original response and the inquirer's question, according to Article 15(2) and (3)(b) of the Korea-EU FTA, for commercial goods not exceeding a total value of 6,000 euros, any exporter, even if not an approved exporter, can directly write and submit an origin declaration on commercial documents such as an invoice. In this case, the certificate of origin itself is not completely exempted, but a simplified form of origin proof, the 'invoice declaration of origin,' is allowed.

In other words, the answer to your question about whether you can receive duty-free benefits with only a purchase receipt or origin marking on the product is 'yes,' and this mainly applies to small-value goods for personal use. Customs will apply the preferential tariff when they can reasonably determine that the goods are of EU origin through these supplementary materials.

However, such exemption provisions apply to exceptional cases of the principle of submitting a certificate. Customs authorities have the right to request additional origin proof or explanations if they find it difficult to verify the origin with the submitted materials alone, or if they suspect commercial purposes considering the nature, quantity, or value of the goods. For example, in the case of repeated imports of the same item or large imports that may be suspected of commercial sales, a purchase receipt or product marking alone may not be sufficient. Therefore, if possible, obtaining a formal certificate of origin is the most certain and safest method.

In conclusion, for small personal use items or travelers' personal belongings, you can receive Korea-EU FTA preferential tariff benefits with only a purchase receipt or origin marking on the product, but please note that this may vary according to customs judgment, and whether the goods are for commercial use is an important criterion.