EU Import Declaration Certificates: Rules for Importers
Quick answer
An import declaration certificate, specifically the INF 4 form, is a document used by EU importers to establish the preferential origin of goods and claim preferential tariff treatment. It must be correctly completed, issued by the supplier, and submitted to the relevant customs authorities to comply with EU customs procedures and benefit from tariff exemptions or reductions [1][2].
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- The import declaration certificate INF 4 confirms the preferential origin of goods for tariff purposes within the EU single market [1:1][2:1].
- INF 4 is required when claiming preferential tariff treatment under trade agreements and certain customs procedures [3].
- The supplier is responsible for issuing and completing the INF 4 certificate, providing declarations about the origin of goods [1:2][2:2].
- Specific declarations and supporting documents are mandatory for exemptions from countervailing duties on certain products [4][5][6].
- Importers must submit accurate origin declarations and notify authorities of any changes affecting the preferential status [3:1].
- The INF 4 form must be printed and completed according to strict formal requirements to ensure validity [2:3].
- Non-compliance or incorrect information can lead to denial of preferential treatment, penalties, or payment of duties [3:2].
What is an Import Declaration Certificate (INF 4)?
The import declaration certificate, commonly referred to as INF 4, is an official document used within the European Union to facilitate the establishment of the preferential origin of goods imported into the EU single market. It is designed to support claims for preferential tariff treatment under various trade agreements and customs procedures.
The INF 4 form includes detailed information such as the supplier’s and consignee’s names and addresses, invoice numbers, description of goods, gross mass or volume, and a declaration by the supplier certifying the originating status of the goods. This declaration confirms that the goods meet the conditions required for preferential treatment [1:3][2:4].
The form must be completed in one of the official languages of the EU and may require translation upon request by the customs authorities of the Member State where the goods are imported. The INF 4 is a standardized document printed on specified paper size and quality, bearing a serial number for identification [1:4][2:5].
When is an INF 4 Certificate Required?
An INF 4 certificate is required primarily when an importer wishes to claim preferential tariff treatment for goods entering the EU. This preferential treatment is applicable under trade agreements such as the Comprehensive Economic and Trade Agreement (CETA) between the EU and Canada, among others.
Importers must submit an origin declaration to the customs authority of the Member State where the goods are imported. If requested, a translation of the INF 4 certificate or origin declaration must be provided. The certificate supports the claim that the goods meet the origin criteria under the applicable trade agreement or customs regulation [3:3].
Additionally, the INF 4 may be required in cases where exemptions from countervailing duties apply, provided the goods are accompanied by the necessary declarations and certificates as stipulated in relevant EU implementing regulations [4:1][5:1][6:1].
Who is Responsible for Issuing and Completing the INF 4?
The responsibility for issuing and completing the import declaration certificate INF 4 lies with the supplier of the goods. The supplier must provide accurate and complete information about the originating status of the goods and certify this by signing the declaration on the INF 4 form.
The supplier’s declaration must specify the circumstances under which the goods meet the conditions for preferential origin and include any supporting documents, such as invoices, movement certificates, or manufacturer declarations. The supplier also undertakes to provide any additional evidence or allow inspections if requested by the competent authorities [1:5][2:6].
For importers, it is essential to obtain a correctly completed INF 4 from their suppliers to support their customs declarations and claims for preferential treatment.
Specific Declarations for Countervailing Duty Exemptions
Certain imports into the EU may be subject to countervailing duties unless specific conditions and declarations are met. For example, Commission Implementing Regulation (EU) 2024/1268 requires manufacturers to provide declarations on commercial invoices and mill certificates for stainless steel cold-rolled flat products originating from Taiwan, Türkiye, and Vietnam.
These declarations must be signed by an official of the manufacturer and certify the volume and origin of the products, as well as the origin of inputs where applicable. The declarations must be complete and correct to benefit from exemptions from countervailing duties [4:2][5:2].
Similarly, Commission Implementing Regulation (EU) 2025/835 exempts certain biodiesel imports from countervailing duties if accompanied by an undertaking invoice and an Export Undertaking Certificate, with goods matching the invoice description precisely [6:2].
Importers must ensure these specific declarations are obtained and submitted with the customs declaration to avoid the imposition of countervailing duties.
Importer Obligations for Preferential Tariff Treatment Claims
Importers claiming preferential tariff treatment within the EU must comply with several obligations. They must submit the origin declaration or import declaration certificate (such as INF 4) to the customs authorities of the Member State of import according to applicable procedures.
If requested, importers must provide translations of the origin declaration. They must also include a statement in the import declaration confirming that the products meet the conditions required for preferential treatment under the relevant trade agreement [3:4].
Should an importer become aware that an origin declaration contains incorrect information, they must immediately notify the customs authority in writing and pay any duties owed as a result. Failure to comply with these obligations may result in denial of preferential treatment [3:5].
The importer’s compliance with these rules is critical to maintain access to preferential tariffs and avoid customs penalties.
Formal Requirements for INF 4 and Other Certificates
The INF 4 certificate must be printed on white paper sized 210 × 297 mm, weighing between 40 and 65 grams per square metre, and must not contain mechanical pulp. The form must bear a serial number for identification and be printed in one of the official EU languages [2:7].
The certificate must be completed without erasures or overwriting. Any alterations must be made by deleting incorrect particulars and adding corrections, which must be initialled by the person completing the form and endorsed by the customs authorities of the issuing country. No spaces should be left blank between entries, and unused space must be struck through to prevent additions [2:8].
Goods must be described in sufficient detail according to commercial practice to enable identification. The supplier’s declaration must be signed and dated, certifying the origin status of the goods [1:6][2:9].
These formal requirements ensure the authenticity and reliability of the import declaration certificate for customs purposes.
Consequences of Non-Compliance or Incorrect Information
Failure to submit a valid import declaration certificate or providing incorrect information can have serious consequences for importers operating in the EU single market.
Customs authorities may deny preferential tariff treatment if the importer does not comply with the obligations regarding origin declarations. This denial can result in the payment of higher customs duties and potential penalties [3:6].
If an importer becomes aware of errors in the origin declaration after preferential treatment has been granted, they must notify the customs authorities immediately and pay any duties owed. Failure to do so may lead to enforcement actions, including financial penalties and loss of preferential status for future imports [3:7].
In the context of countervailing duties, non-compliance with specific declaration requirements can trigger the imposition of duties otherwise exempted, affecting the cost and competitiveness of imported goods [4:3][5:3][6:3].
Therefore, accurate completion and timely submission of the import declaration certificate and related documents are essential for compliance and to avoid adverse financial consequences.
Next steps
- Obtain the import declaration certificate INF 4 from your supplier, ensuring it is fully completed and signed according to the formal requirements.
- Verify that the INF 4 accurately describes the goods and includes all necessary invoice numbers and supplier declarations.
- Submit the INF 4 and any required translations to the customs authority of the Member State where the goods are imported.
- For goods subject to countervailing duty exemptions, ensure all specific manufacturer declarations and supporting certificates accompany the customs declaration.
- Monitor and promptly notify the customs authority of any changes affecting the origin status of imported goods to maintain preferential tariff treatment.
FAQ
What is an import declaration document?
An import declaration document is a formal statement submitted to customs authorities detailing the goods being imported, including their origin, classification, and value. The import declaration certificate INF 4 is a specific document used to establish the preferential origin of goods within the EU [1:7][2:10].
How much does an import declaration cost?
The cost of an import declaration varies depending on the Member State and the customs procedures involved. Fees may be charged for customs clearance services, but the INF 4 certificate itself is a form issued by the supplier and does not carry a direct cost to the importer [1:8][2:11].
How do I get a customs declaration form?
Customs declaration forms, including the INF 4 certificate, are generally provided by the supplier or can be obtained through the customs authorities of the Member State where the goods are imported. The INF 4 form is printed and controlled by Member States according to EU specifications [2:12].
Can I do my own customs declarations?
Yes, importers can complete their own customs declarations, provided they have the necessary knowledge of customs procedures, commodity codes, and documentation requirements. However, many businesses use customs brokers or agents to ensure compliance with EU customs regulations [3:8].
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