The preference certificate declares the origin of a product. If a preference certificate can be given, the goods are duty-free if the destination country is a country that has signed a preference agreement with the EU. These are usually countries in the European Free Trade Association (EFTA) such as Switzerland and Norway. (Special levies such as tobacco tax are excluded from this!)

There are different preference certificates: the declaration of origin is valid up to a goods value of 5999,99€. From 6000,00€ a movement certificate (WVB) EUR1 is required. This must be confirmed by the customs office responsible for the shipper. The EUR 1 can be replaced by the authorisation to become an \"authorised exporter\". The shipper must apply for this at the responsible customs office. Please note: when shipping to Turkey, an ATR1 is required (in the same sense as the EUR). The preferential treatment must be presented by the shipper (example goods from developing countries). They can be duty-free or duty-preferred (lower than the standard rate).