List of overseas countries and territories

The Overseas Countries and Territories (OCTs) depend constitutionally on four of the EU Member States: Denmark, France, the Netherlands, and the United Kingdom.

Although all OCT nationals are in principle European citizens, these countries do not form part of the EU territory.

This means they are not directly subject to EU law, but they benefit from 'associate' status given to them by the Lisbon Treaty.

The aim of this association is to contribute to their economic and social development.

Anguilla (UK) Aruba (NL)
Bermuda (UK) British Antarctic Territory (UK)
British Indian Ocean Territory (UK) British Virgin Islands (UK)
Curação (NL) Falkland Islands (UK)
French Polynesia (FR) Greenland (DK)
Montserrat (UK) New Caledonia and Dependencies (FR)
Saint Barthelemy (FR) Sint Maarten (NL)
South Georgia and South Sandwich Islands (UK) St. Pierre and Miquelon (FR)
Turks and Caicos Islands (UK) Wallis and Futuna Islands (FR)
Bonaire, Sint Eustatius, Saba (NL) Cayman Islands (UK)
French Southern and Antarctic Territories (FR) Pitcairn (UK)
Saint Helena, Ascension Island, Tristan da Cunha (UK)  

Rules of Origin for OCTs

Since January 2014 Council Decision 2013/755/EU of 25 November 2013 on the association of the overseas countries and territories with the European Union (Overseas Association Decision) applies. The EU´srecently reformed Generalised System of Preferences (GSP) forms the basis of this Decision. The GSP rules of origin are the EU´s most modern preferential rules of origin as they simplify or relax the product-specific rules. They will introduce, from 2017, origin certification by registered exporters, also known as self-certification.

The rules of origin proposed for the OCTs go beyond the GSP rules by:

  • simplifying origin certification for small consignments under 10.000 euros.
  • granting extended cumulation possibilities with other EU trade partners. Cumulation will be also possible with all countries that have concluded either an Economic Partnership Agreement or a free-trade agreement with the EU, or countries which benefit from the Generalised System of Preferences.
  • Introducing a facility allowing OCTs to derogate from the rules of origin.
General Provisions are described in Annex VI of Council decision of 2013/755/EU

Tolerance

Tolerance is fixed at

(a) 15% of the weight of the product for products falling within HS Cchapter 2 and chapters 4 to 24, other than processed fishery products in chapter 16 and

(b) 15% of ex-works price of the product for other products, except for products falling within Chapters 50 to 63. (Article 6 of Annex VI of the Decision)

Cumulation

Cumulation with the Member States of the European Union (Art 7 of Annex VI of the Decision)

Cumulation with EPA countries (Art 8 of Annex VI)

Cumulation with other countries benefiting from duty-free quota-free access to the market of the European Union under the GSP (Art 9 of Annex VI)

Cumulation with the Union’s FTA partner countries (Art 10 of Annex VI)

See also: General rule of Cumulation

Product specific rules of origin

The list of products and working or processing operations which confer originating status can be found in Appendix II of Council Decision 2013/755/EU of 25 November 2013.

Derogations

Upon the initiative of the European Commission or in response to a request from an EU Member State or an OCT, an OCT may be granted a temporary derogation from the provisions of Annex VI.


Proofs of Origin for OCTs

To qualify for preferential duty rates at the EU border, products originating in the OCTs must be accompanied by either:

  • a Movement Certificate EUR.1 - issued by the customs authorities of the exporting country. The exporter (or authorised representative) applying for a certificate must be prepared to submit documents proving the originating status of the products concerned on request, and fulfil the other requirements of the Rules of Origin Annex.
  • an origin declaration – issued by any exporter, for consignments valued € 10 000 or less, or by approved exporters, for consignments of any value.

When filling in an origin declaration, you should be prepared to submit documents proving the originating status of your products, and fulfil the other requirements of the Annex on Rules of Origin.

To make an origin declaration, you should type, stamp or print the following declaration (in the appropriate language) on the invoice, delivery note or other commercial document:

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

You can find the different language versions together with explanatory notes in the model of origin declaration. (pages 103 and 104 of Council Decision 2013/755/EU). If you issue the declaration by hand, you must do so in ink using printed characters.

You must sign your invoice declaration by hand. If you are an approved exporter, you are exempt from this requirement provided you give your customs authorities a written undertaking that you accept full responsibility for any origin declaration identifying you

To become an approved exporter, you must be able to satisfy your customs authorities that you are able to prove the originating status of your products, as well as any other requirements they may impose. The customs authorities can withdraw your approved exporter status if you abuse it in any way. To find out more about the procedures, contact your customs authorities.

Proof of origin remains valid for 10 months

When cumulation provisions are used, the proof of the originating status of the inputs coming from other OCTs or from the EU should be brought by a movement certificate EUR1, an origin declaration or by a supplier's declaration (full cumulation). In the case of cumulation with an EPA country or a country with which the EU has signed an FTA the evidence of originating status should be given in accordance with the provisions of the relevant Agreement. Lastly, in cases of cumulation with a GSP beneficiary, the evidence of originating status should be given in accordance with Regulation (EEC) No. 2454/93.