Skip to content

Export Certificates

EUR.1 (Movement Certificate for Goods)
(Applicable to EFTA Countries)

The EUR.1 certificate is used in international shipments during the export of goods from the European Union to a third country to reduce or exempt import duties in the destination country, provided that the destination country has preferential trade agreements with the European Union.

It is required by the customs authorities of the exporting state when the value of the goods exceeds €6,000. A prerequisite for issuing this certificate is the verification of the goods’ Community origin.

Examples of countries that issue the EUR.1 certificate include: Albania, Serbia, North Macedonia, Montenegro, Switzerland, Norway, Israel, Algeria, Egypt, Lebanon, Jordan, South Africa, Mexico, Morocco, Chile, Colombia, and others.

A. TR (Movement Certificate for Goods)
(Applicable to Turkey)

This certificate is recognized by the customs authorities of the exporting state and is used to determine the applicable duty rate for the import of most industrial goods between the EU and Turkey.

With the A.TR certificate, the duty on these goods is typically zero. Without it, standard non-EU duty rates apply.

Phytosanitary Certificate & Veterinary Health Certificate

These certificates confirm that shipments of plants, plant- or animal-based food products, or animals meet the applicable regulations and requirements of the destination country and are free from the relevant quarantine pests.

The competent authorities for issuing certificates are the Directorates of Agricultural Economy and Veterinary Medicine, under whose jurisdiction the country’s export points fall.

National Consumption Tax Rates (E-liquids for Electronic Cigarettes)

E-liquids contained in electronic cigarette devices or in special refill containers or single-use vials intended for use in electronic cigarettes (with or without nicotine): €0.10 per milliliter.

Tax Warehouse (requires a guarantee of at least €5,000).

National Consumption Tax Rates (Coffee)

  • Roasted Coffee: €3 per kilogram of net weight.
  • Unroasted Coffee: €2 per kilogram of net weight.
  • Instant Coffee: €4 per kilogram of net weight.
  • Preparations based on coffee extracts, distillates, or concentrates, or containing coffee: €4 per kilogram of net weight in the final product.

Tax Warehouse (requires a guarantee of at least €5,000).

SCT Rates (Ethyl Alcohol and Alcoholic Beverages)

  • Ethyl Alcohol: €2,450 per hectoliter of pure ethyl alcohol.
    A reduced rate of 50% (€1,225) applies to ethyl alcohol intended for the production of ouzo or contained in tsipouro or tsikoudia.
  • Beer: €5 per degree PLATO per hectoliter of beer.
    A 50% reduced rate applies to beer produced by independent small breweries, provided their annual production does not exceed 200,000 hectoliters.
  • Intermediate Products: €102 per hectoliter of the final product, with exceptions such as Natural Sweet Wine, for which the rate is set at €51.
  • Wine (Table Wine, Sparkling Wine): €0 per hectoliter of the final product.
  • Fermented Beverages (other than wine and beer): €20 per hectoliter of the final product.

Tax Warehouse (requires a guarantee of at least €180,000).

The SCT on cigarettes is structured as follows:

a) Fixed Tax: €82.50 per thousand (1,000) cigarettes (1 tax unit), which is the same for all cigarette categories.

b) Proportional Tax: 26% of the retail price per thousand (1,000) cigarettes (1 tax unit), which is also the same for all cigarette categories.

The total amount of SCT calculated under the above cases (a) and b) cannot be less than €117.50 per thousand (1,000) cigarettes (1 tax unit).

  • Cigars and Cigarillos: 35% of the retail price per kilogram.
  • Fine-Cut Tobacco (intended for the production of hand-rolled cigarettes): €170 per kilogram of net weight.
  • Other Smoking Tobacco (such as pipe tobacco or shisha tobacco): €156.70 per kilogram of net weight.

Tax Warehouse (requires a guarantee of at least €235,000).