Checklist · Customs Compliance & Litigation
Preferential proofs of origin: required documents
Proof of origin supporting documents determine entitlement to preferential treatment between the European Union and Morocco. Indeed, the proof is presented on importation. The exporter must then be able to substantiate, on request, the originating status of the goods. The checklist thus distinguishes the proof presented from the supporting documents held upstream.
Proof of origin supporting documents, by document
- EUR.1 or EUR-MED movement certificate: in particular, conditions of issue and entries.
- Origin declaration on an invoice: in particular, conditions for making it out.
- Supporting documents held by the exporter.
- Supporting documents held by the importer.
- Finally, notes for use and references to the applicable texts.
When to check proof of origin supporting documents
The checklist serves first before the first shipment under preference. It also serves when a supplier or a product changes. In addition, it supports the preparation for a post-clearance verification.
Its intended users include, in particular, exporters, importers and customs brokers. The document also concerns purchasing managers, since the supporting documents often come from suppliers.
Instructions for use
The list is first worked through for the type of proof chosen on importation. The company then matches each supporting document with its holder: exporter, supplier or importer. In addition, the company requests missing documents before shipment rather than at the time of a verification. Finally, the list is kept with the transaction file for the required retention period.
Expected outcome
At the end of the process, the company has a list of documents matched with their holders. Gaps are identified before shipment. Consequently, the proof of origin presented on importation rests on available and consistent supporting documents, which can be produced quickly if the administration so requests.
Key facts
| Format | PDF, 2 pages |
|---|---|
| Languages | French, English, Spanish, Arabic |
| Version | October 2026 |
| Access | download after registration |
| Scope | trade between the European Union and Morocco |
Limitations
The checklist does not determine the origin of any specific product. In addition, the applicable list rules are checked for each tariff heading.
Further reading: investment project structuring; Customs and Indirect Taxes Administration.
- Prepared by ASKonsult
- Languages: French, English, Spanish, Arabic
- Version: octobre 2026
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General information document; it constitutes neither legal advice nor an opinion on a particular situation. References to legal texts should be checked against the version in force on the date of use.
Consulting firm not registered with the Bar; no representation before the courts and no act reserved to the regulated legal professions.