Confirming the origin of goods imported into or exported from the customs territory of the Eurasian Economic Union (EAEU) is a particularly sensitive matter for businesses. Whether or not a product is allowed in or out of Belarus, payments due in the process, - all this largely depends on the goods’ provenance. The customs may levy special, anti-dumping and countervailing duties, or none at all in case there is a preferential trade regime in place with the country in question.
According to the EAEU Customs Code, the documents confirming the origin of goods are a declaration and certificate of origin. The declarant presents either of them to prove that the product brought into the EAEU customs territory arrives from a specific country. Which of the two - the certificate or a declaration - is accepted in a particular situation, depends on the applicable trade regime and other conditions.
In particular, certain free trade agreements may demand only a certificate, or, in some cases, no document of origin at all.
EAEU member states engage into three types of international trade regimes:
– Most-favored-nation (MFN) treatment;
– Free trade;
– EAEU unified system of tariff preferences for developing and/or least-developed countries.
MOST FAVORED NATION TREATMENT
The Identification Rules of the Origin of Goods Imported into the Customs Territory of the Eurasian Economic Union (EAEU), adopted by Decision No. 49 of the Council of the Eurasian Economic Commission establish ways to confirm the origin of MFN-treated goods imported into the EAEU customs territory for the purposes of applying tariff and non-tariff measures (except tariff preferences), and domestic market protection. The goods’ origin in such cases is confirmed by:
– a declaration of origin;
– certificate of origin - at the declarant's discretion, except in cases when the certificate is explicitly mandatory:
• imported goods may be subject to market protection measures;
• imported goods may be subject to retaliatory measures;
• imported goods may be subject to both market protection and retaliatory measures.
Either the original paper certificate or its paper or electronic copy is accepted.
Let us take a closer look at the cases when the use of a certificate is mandatory.
Imported goods are similar to those subject to market protection measures
Cerificate of origin is mandatory if an imported product is similar to the one targeted by a market protection measure, or similar to products subject to two or more origin-based domestic market protection measures.
Example
A buyer is importing table knives with stainless steel handles and blades into the Republic of Belarus, originating in the Republic of Serbia. Eurasian Economic Commission College Decision No. 159 of December 1, 2020 introduced anti-dumping duties on kitchen utensils and cutlery made of stainless steel originating in the People's Republic of China and imported into the customs territory of the EAEU. To avoid the extension of these measures to the goods from Serbia, a certificate confirming their origin other than China must be presented to the customs.
The origin of goods may be confirmed by either a general non-preferential certificate of origin or a preferential one. In the latter case, the document’s "official notes" section must be marked "for non-preferential purposes," or "a des fins non preferentielles." A certificate with such a mark proves the product’s provenance without granting tariff preferences.
To summarize: if an imported product is eligible for free trade treatment but is also similar to a product subject to an origin-based market protection measure, two certificates of origin are necessary to qualify for a tariff preference and at the same time avoid market protection measures:
- a preferential certificate and a non-preferential certificate;
- preferential certificate and a preferential certificate marked "for non-preferential purposes."
In accordance with para 35 of the Identification Rules, if an imported product is similar to goods subject to a market protection measure, a declaration of origin may also be used to confirm the product’s provenance, provided that one of the following conditions is met:
• the total customs value of the imported consignment does not exceed the equivalent of 1 500 euros;
• the products are imported into the customs territory of the Union under the Free Trade Area Agreement of 18 October 2011. In such a case, their origin, as stipulated by Decree of the President of the Republic of Belarus of 22 December 2018 No. 490 "On Customs Regulation", is confirmed by a certificate of origin envisaged by an international agreement (CT-1 certificate) and, additionally, by a declaration of origin filled out in line with the origin identification criteria established by the Rules;
• confirmed compliance with the applicable market protection measure (e.g. a special, anti-dumping, or countervailing duty has been paid).
Imported goods are similar to those subject to retaliatory measures
If imported goods are similar to those subject to an origin-based retaliatory measure, the origin of such goods must be confirmed by a certificate.
Note: the existing retaliatory measure is established by Decree No. 16 of the President of the Republic of Belarus of January 12, 2024, "On the Temporary Establishment of Import Customs Duty Rates." The decree sets higher duties for designated imports if they originate from the U.S., Canada, Australia, New Zealand, and the United Kingdom, or if their origin is unknown/unconfirmed.
In such cases the origin may be confirmed by:
- a general non-preferential certificate of origin;
- preferential certificate, marked "for non-preferential purposes," or "a des fins non preferentielles" (proves the product’s provenance without granting tariff preferences);
- preferential certificate of origin ST-1, ST-2, ST-3, EAV without the "for non-preferential purposes" mark (proves the product’s provenance and grants tariff preferences).
In accordance with para 36 of the Identification Rules, the origin of goods may be confirmed by a declaration of origin drawn up in accordance with the origin identification criteria, only provided that the applicable retaliatory measure has been respected (the higher import duty has been paid).
Imported goods are similar to goods subject to a retaliatory measure applied by an EAEU Member State as well as origin-based market protection measure(s).
The following documents confirming the goods’ origin may be used to save them from simultaneously becoming a target of market protection and retaliatory measures:
– a non-preferential certificate;
– preferential certificate marked "for non-preferential purposes";
– preferential certificate and a non-preferential certificate (if a product is imported under a preferential trade regime for the purpose of obtaining a preference and confirming the goods’ origin);
– a preferential certificate and a preferential certificate marked "for non-preferential purposes" (also in the case of importing goods under a preferential trade regime for the purpose of obtaining a preference and confirming the goods’ origin).
Importantly, in accordance with para 37 of the Identification Rules, a declaration can be used to confirm the goods’ origin only if applicable retaliatory or market protection measures have been respected.
FREE TRADE REGIME
Belarus applies a free trade regime with respect to all CIS member states, Georgia, Serbia, Vietnam, and Iran.
Under a free trade agreement, signatory states apply zero or lower than usual import duties in their mutual trade. One of prerequisites for granting a free trade treatment is a documentary proof that the product in question originates from another signatory state.
CIS Countries and Georgia
In line with the Agreement on the Identification Rules of the Origin Country of Goods in the Commonwealth of Independent States of November 20, 2009, in order to confirm the origin of goods in a specific member state of the Agreement for the purposes of free trade, an original ST-1 certificate or declaration of origin must be presented to the customs authorities of the importing country.
Note: The above Agreement applies to CIS countries with the exception of Turkmenistan, Uzbekistan, and Georgia. For goods originating in Georgia, the 2000 Identification Rules apply. For goods originating in Uzbekistan and Turkmenistan, the 1994 Identification Rules of the Origin Country of Goods apply.
To confirm the provenance of imported goods and obtain a related tariff preference, a declaration of origin may be presented if the total value of such a consignment originating in a member state of the Agreement does not exceed the equivalent of 5,000 US dollars. If the consignment’s value is superior to that equivalent, an original ST-1 certificate is necessary as a proof of the origin country.
Furthermore, if the declaration of origin shows signs that the declared country of origin is inaccurate, an ST-1 certificate must also be presented upon a reasoned request from the customs authority of the importing country.
Republic of Serbia
Under the Free Trade Agreement between the Eurasian Economic Union and its Member States, on the one part, and the Republic of Serbia, on the other part, of October 25, 2019, to confirm the origin of goods for the purpose of a free trade treatment, an original certificate of origin (ST-2) must be presented to the customs authority of the importing country.
However, to confirm the origin of small consignments with the customs value up to the equivalent of 5,000 euros, one may present a declaration of origin to obtain a free trade treatment.
If the customs authority of the importing country detects inaccuracies in the declaration, it may additionally request a paper copy of the certificate of origin (ST-2).
A certificate (ST-2) or a declaration of origin are not necessary to obtain a free trade treatment if the customs value of imported goods is not superior to the equivalent of two hundred (200) euros, provided that the shipment is not part of multiple consignments.
Socialist Republic of Vietnam
The Free Trade Agreement between the Eurasian Economic Union and its Member States, on the one part, and the Socialist Republic of Vietnam, on the other part, of May 29, 2015, stipulates that, to confirm the origin of goods and obtain preferential tariff treatment, the declarant must submit the original certificate of origin (EAV) to the customs authority of the importing country. A declaration of origin is not required under the Agreement.
A certificate of origin is not necessary to seek a preferential tariff treatment for commercial or non-commercial import of originating goods if they constitute a single consignment with a customs value up to the equivalent of USD 200.
Islamic Republic of Iran
In accordance with the Free Trade Agreement between the Eurasian Economic Union and its Member States, on the one part, and the Islamic Republic of Iran, on the other part, of December 25, 2023, to enjoy a preferential tariff treatment the declarant must submit the original ST-3 certificate or a declaration of origin to the customs authority of the importing country.
A declaration of origin may suffice if the customs value of the consignment of goods does not exceed the equivalent of 5,000 euros.
However, if the customs authorities of the importing country question the accuracy of the information in the declaration, they have the right to additionally request a certificate of origin. A document of origin is not necessary to seek a preferential tariff treatment, if the customs value of originating goods is not superior to 200 euros or the equivalent in the importing country’s currency, provided that the shipment is not part of one or more consignments.
International agreements with Vietnam, Iran, and Serbia demand the presentation of original certificates. However, EEC Council Decision of 19 May 2022 No. 85 "On the Use of Copies of Certificates of Origin for the Purposes of Granting Tariff Preferences" (hereinafter, Decision No. 85), allow for the temporary use (until 31 December 2025 inclusive) of an electronic or paper copy of the certificate (EAV, ST-2, ST-3) to confirm the origin of goods for the purposes laid out in para 4, Article 37 of the Treaty on the Eurasian Economic Union of May 29, 2014. In that case, the original document must be submitted no later than six months from the date of the declaration registration. The declarant must handwrite or print on the reverse side of the certificate copy a commitment to submit the original certificate to the customs authority within the specified timeframe.
DEVELOPING AND LEAST DEVELOPED COUNTRIES
If the goods imported into the EAEU customs territory originate from developing and least developed countries benefitting from the EAEU's unified system of tariff preferences and are eligible for reduced or zero duties, then, in accordance with EEC Council Decision No. 60 of June 14, 2018, "On Approval of the Rules for Determining the Origin of Goods from Developing and Least Developed Countries," the origin of such goods must be confirmed by a Form A certificate or a declaration of origin.
The origin of a consignment of goods with a total customs value up to the equivalent of 5,000 euros may be confirmed by a declaration of origin.
If the data in the declaration is questionable, the customs authorities have the right to request a certificate as well.
CONFIRMATION OF THE ORIGIN OF GOODS SUBJECT TO SPECIAL MEASURES OR NON-TARIFF REGULATION MEASURES
In accordance with Part 3, Clause 3, Article 29 of the EAEU Customs Code, the origin of goods is confirmed if the customs authority detects indications that the goods originate in a country from which they cannot be imported into a member state under the law of that member state.
In order to safeguard the national interests of Belarus, Resolution No. 700 of the Council of Ministers of 06.12.2021 "On the Application of Special Measures in Relation to Certain Types of Goods" establishes lists of goods from unfriendly countries banned from being imported or sold in Belarus. The Resolution also contains a list of goods originating and/or produced in certain unfriendly countries that cannot be imported and sold in the Republic of Belarus. Imports similar to those subject to special measures must be accompanied by a proof of their origin.
The origin of such goods is confirmed in accordance with the Customs Code of the EAEU. The documents confirming the origin country are the declaration of origin and the certificate of origin. However, customs authorities may request other documents to confirm the country of manufacture of imported goods, depending on their nature, route, and other circumstances.
Resolution No. 163 of the Council of Ministers of March 21, 2025 "On the Introduction of a Temporary Ban on the Export of Certain Types of Industrial Goods" applies to situations related to the export of goods outside Belarus. The Resolution establishes a temporary ban on the export of certain industrial goods of third-country origin outside the Republic of Belarus and the EAEU. The export ban does not apply to goods of Belarusian or Russian origin.
Para 3 of Resolution No. 163 demands an expanded list of documents confirming Belarusian or Russian origin of a product. These documents include: a certificate of origin; an expert report confirming the goods’ Belarusian or Russian origin; a certificate of own production or an expert report that the manufactured industrial product meets the criteria of a made-in-Belarus one, issued by the Belarusian Chamber of Commerce and Industry.
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