What is a Form A (GSP Certificate of Origin)?

Form A is an origin certificate used in the Generalised System of Preferences (GSP), through which industrialised countries grant unilateral tariff reductions to imports from developing countries. The Form A was issued by developing country authorities and presented at the importing country's customs. In the EU, Form A has been progressively replaced by the REX system since 2017, where registered exporters self-certify origin via invoice declarations. Switzerland also grants GSP preferences and accepts both residual Form A and REX attestations.

Related questions

What is a customs clearance mandate and customs representation?

A customs clearance mandate authorises a customs broker (like Franzosini) to file customs declarations on behalf of a company. Two types of representation exist: 1)…

What is the duty-free allowance for travellers in Switzerland?

From 1 January 2025, the duty-free allowance for travellers entering Switzerland was reduced from CHF 300 to CHF 150 per person per day for personal or gift goods. Value…

What is a customs triangulation and how does it work?

Customs triangulation is a trade operation involving three parties in different countries: a seller (A), an intermediary/reseller (B) and an end buyer (C). Goods are…

What is an invoice origin declaration and when is it used?

An invoice origin declaration is a statement by which the exporter certifies directly on the commercial invoice (or other commercial document) that goods originate in a…

What is EU centralised customs clearance and which businesses benefit?

Centralised Clearance is a procedure under the Union Customs Code (UCC, Art. 179) allowing an economic operator to lodge customs declarations at the customs office in…