Statements of origin: UK, Switzerland and Norway

Trade agreements let products made on one side of a border cross it without customs duty. To claim this, the invoice must carry a statement of origin: a sentence set out in the agreement. Without it, your customer may pay duty on delivery. Borderdesk prints two of them:

• Statement on origin, under the EU–UK Trade and Cooperation Agreement: from the EU to Great Britain, and from Great Britain to the EU.
• Origin declaration, under the Pan-Euro-Mediterranean (PEM) Convention: from the EU to Switzerland and to Norway.

This article isn't legal or tax advice; check with your accountant or customs broker.

When you can use them

Only when your products meet the agreement's rules of origin. Each product type has its own rule, and "made in the EU" isn't always enough. A T-shirt sewn in Portugal from fabric woven in Asia can fail it, for example. You can check a product's rule on the EU's Access2Markets site by entering its HS code and the destination.

You make the statement yourself, and you are responsible for it. Keep the proof, such as supplier declarations and production records, in case customs asks.

Turning it on

In Settings, under Preferential origin, check Print statements of origin on invoices. Borderdesk then prints the right statement on commercial and pro forma invoices on the routes above.

• Products whose country of origin is outside your side of the border, such as tea from Sri Lanka sent from the Netherlands, are marked Not of preferential origin on their line. The statement covers the rest.
• Products that are made on your side but don't meet the rules can be marked too: in Products, set Preferential origin to Doesn't meet the rules of origin, or use the preferential_origin column of the CSV.
• When none of the products on an order can be covered, the statement is left out.
• The CN23 has no statement of origin.

To the UK, or from the UK to the EU

• EU sellers: below €6,000 of covered products in one consignment, no number is needed. From €6,000, you need a REX number (Registered Exporter System), which you request from your customs authority. Add it in Settings; Borderdesk warns on the Documents page when an order needs it.
• UK sellers: your EORI number is used.
• No signature is needed.

Borderdesk prints the English version from Annex 7 of the agreement (Annex ORIG-4 in its first publication):

The exporter of the products covered by this document (Exporter Reference No …) declares that, except where otherwise clearly indicated, these products are of European Union preferential origin.

followed by the place, the date and your company name. A statement is valid for 12 months from its date.

From the EU to Switzerland or Norway

• Up to €6,000 of covered products in one consignment, any exporter may make the declaration. Sign it by hand on each printed invoice, on the line under the declaration. Borderdesk prints your name in capitals below it, as required. A printed or scanned signature isn't enough.
• Over €6,000, only an approved exporter may make it. If your customs authority has given you that status, add the authorisation number in Settings: it's printed in the declaration, and you don't have to sign by hand. Otherwise, ask your customs authority for a EUR.1 certificate for that shipment.
• The origin is "EU" for Switzerland and "EEA" for Norway, where products from Norway, Iceland and Liechtenstein count as well.

Borderdesk prints the English version from Annex III of the revised PEM rules, which apply between the EU, Switzerland and Norway since 1 January 2026:

The exporter of the products covered by this document (customs authorisation No …) declares that, except where otherwise clearly indicated, these products are of EU preferential origin.

Without an authorisation, the words in brackets are left out, as the rules say. The statement "REVISED RULES", needed during 2025, is no longer required.

Food and farm products follow other agreements between the EU and these countries, and some may not qualify. Check their rules on Access2Markets, and mark products that don't qualify.

Borderdesk doesn't yet print statements for UK sellers shipping to Switzerland or Norway, or for sellers based in those countries.