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What do you need to provide when applying for an issued retrospectively EUR1?

Applying for a UK EUR1 movement certificate after your goods have already left the UK requires a retrospective application. While it serves the same purpose as a standard EUR1 - allowing your overseas buyer to claim preferential (often zero) import duties - applying after the fact means meeting stricter documentation standards. 


To ensure HM Revenue & Customs (HMRC) or the Chamber of Commerce approves your retrospective request without delay, you must provide a specific set of evidence.


1. Essential Supporting Documents

Every retrospective application must be backed by concrete proof of the transaction and the physical movement of the goods:

  • Commercial Invoice: A complete copy showing a clear, itemised description of the goods, their values, and relevant 4-figure tariff codes.

  • Packing List: This provides exact details on the weights, packaging types, and shipping marks if they are missing from the invoice.

  • Proof of Shipment: Because the goods have already departed, you must prove they actually left the UK. Acceptable evidence includes a Bill of Lading, Air Waybill, or a CMR note. 


2. Specific Certificate Requirements

The physical or electronic EUR1 form must explicitly state its retrospective nature to pass customs scrutiny:

  • Box 7 (Remarks): You must clearly type or write "Issued retrospectively" in this section. 

  • Page 4 Declaration: In paragraph 1 of the exporter's declaration, you must add the phrase: "...and that no EUR1 or EUR-MED movement certificate for these goods has previously been issued." 

  • Letter of Authority: If you are a freight forwarder or customs agent completing the application on behalf of the exporter, you must upload a formal Letter of Authority signed by the client.


3. Proof of Origin

Crucially, you must hold records proving the goods genuinely meet the preferential rules of origin under the relevant UK trade agreement. This includes production records, costings, or a signed Supplier’s Declaration. 


Need Help with EUR1s?

Our International Trade Team offers expert guidance on retrospective EUR1 applications, origin requirements, and evidence. We also provide practical training on Rules of Origin and preference documentation to help you export with confidence.


Tel: 0161 3934314

 
 
 

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