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EUR.1 and the origin declaration: when the duty is 0%

EUR.1 and the origin declaration on the invoice are the two proofs that a car has EU preferential origin. With a valid proof, a used car bought in Germany pays 0% duty in Serbia and BiH; without one, it pays the ordinary duty for a used car, set out in the guides on duty and VAT in Serbia and in BiH. Being built in the EU is not enough: the exporter must be able to document the origin.

What EUR.1 and the origin declaration are

EUR.1 (movement certificate) is issued by the customs of the exporting country. The origin declaration is a prescribed text the exporter puts on the invoice or another commercial document. Both prove preferential origin under the revised PEM rules, the only origin rules in EU trade with Serbia and BiH since 1 January 2026.

Which cars have EU origin

Origin follows the origin rules, not the place of purchase or the brand. For cars, non-originating materials may be worth at most 45% of the ex-works price (revised PEM rules, Annex II), and simple assembly never confers origin. Serbian customs say that buying a car in the EU, or even making it there, is not enough.

Cars built in Japan, Korea, the USA, China or the UK cannot have EU origin (those countries are not PEM parties). For a car built in Türkiye or an EFTA state and bought in Germany, no official text confirms 0% duty; ask a customs agent.

What you pay without proof

Without proof, the car pays the ordinary duty for a used car, set out in the guides on duty and VAT in Serbia and in BiH; VAT is due either way.

How EUR.1 is issued in Germany

A German customs office (Zollstelle) issues EUR.1 on the written application of the exporter or its representative, such as a forwarder. The exporter can be any natural or legal person able to prove the origin, a private seller included.

  • The form set comes from form suppliers or the chambers of commerce (IHK).
  • The application lists and attaches the evidence of origin.
  • The export declaration's MRN goes in box 11; EUR.1 is issued only once export is ensured.
  • The origin is entered as European Union or EU, never Germany.

Customs work is in principle free, and issuing EUR.1 is not among the acts charged under the Customs Cost Ordinance (ZollKostV). What a dealer or forwarder charges is their own service price, not a customs fee. Before you pay, agree in writing who obtains the proof.

When the origin declaration is enough

Any exporter may make out the declaration when the originating goods in the consignment are worth no more than €6,000; an approved exporter may do so at any value, adding its authorisation number. The wording is prescribed; the German version begins "Der Ausführer (Bewilligungs-Nr. ...) der Waren, auf die sich dieses Handelspapier bezieht, erklärt ...", and the origin given is the EU. It needs the exporter's handwritten signature and the signatory's name (an approved exporter may be exempted from signing), but no stamp.

BiH customs (UIO) say the invoice declaration comes from a company selling the car, and a car bought from a private person needs EUR.1. Whether a private sales contract can carry the declaration is not confirmed.

How long a proof is valid, and what if it is missing

A proof is valid for 10 months from issue and must reach import customs within that time (revised PEM rules, article 23).

If EUR.1 was not issued at export, for example by mistake, German customs can issue it retrospectively within two years of export, marked "ISSUED RETROSPECTIVELY". A retrospective origin declaration must be presented within two years after import.

In BiH preferential treatment may be claimed afterwards, with a refund request within three years (Law on Customs Policy, Službeni glasnik BiH 58/15). Serbia also refunds duty within three years, including on a preferential rate (Customs Law, article 103), but no official text confirms that it accepts a proof obtained after release. Get the proof before clearance.

Checks after clearance: who pays

Customs can check a proof later, at random or on reasonable doubt; the exporter keeps the documents for at least three years. If the exporting country cannot confirm the origin or, on reasonable doubt, does not answer within ten months, the duty is collected from the importer, even a private person.

In Serbia checks are possible for three years; if a dealer was the importer, customs pursue the dealer. Of 21,882 origin checks on used vehicles in BiH from 2020 to 2024, 15,155 (69.3%) did not confirm the origin (state audit of BiH institutions, December 2025).

Common mistakes

  • "The €6,000 limit is measured by the AMSS catalogue." The rules count the value of the originating goods in the consignment; no official source ties the limit to the catalogue, though Serbian practice is not confirmed.
  • "A private seller cannot get EUR.1." Anyone who can document the origin may apply as exporter; the hurdle is the documents.
  • "The CoC proves origin." The CoC is not a customs document; only EUR.1 or the origin declaration proves origin.
  • "Only a company can make the declaration, with a stamp." Under the rules any exporter may, up to €6,000, and no stamp is needed.
  • "At most 40% of the parts may be without origin." The revised rules allow non-originating materials up to 45% of the ex-works price; 40% is the old figure.

Next step

Work out the whole cost

Sources

The official laws, decisions and pages this guide rests on, read on 23/09/2026. Rules and amounts change, so check the ones that matter to you before you buy.