EU Preferential Origin Regime
EU-South Korea FTA (EUKFTA) — duty pathway, required document, worked example
How it works
Zero duty on almost all industrial goods since 2016. In force since July 2011. Full 0% reached for almost all industrial goods by 2016.
Required document
To claim under EU-South Korea FTA (EUKFTA), the importer must present: Origin declaration on invoice (REX) for shipments any value; EUR.1 not used. Without the document, the EU customs broker applies the standard MFN rate — no exception.
Origin eligibility
Eligible origins under this regime include: South Korea. Verify TARIC for additional countries; the EU's GSP/EBA/GSP+ list is reviewed periodically.
Worked example: €50,000 customs value
Imagine you are importing €50,000 of electronics from South Korea into the EU. Without EUKFTA (no document presented): MFN duty rate 3.5% = €1,750. With EUKFTA (valid REX): preferential rate 0.0% = €0. Saving: €1,750.
| Scenario | Duty rate | Duty amount |
|---|---|---|
| Without EUKFTA (MFN) | 3.5% | €1,750 |
| With EUKFTA (preferential) | 0.0% | €0 |
| Saving | — | €1,750 |
No document = no preferential rate
A common mistake: importers assume their origin is enough. The EU customs broker needs the actual origin document on file before clearance. If your supplier hasn't set up REX registration or won't issue EUR.1, you pay full MFN — and the duty is non-recoverable. Confirm document availability before signing your first PO.
Trade defence overrides
Preferential origin reduces or eliminates the MFN duty, but does NOT waive anti-dumping or countervailing duties. A Türkiye cold-rolled steel shipment cleared under A.TR still pays the 23.3% AD measure on top of 0% MFN. Verify TARIC for active trade defence on your specific HS line.
Build your full plan with this regime applied
Six questions, all four calculators (sourcing, routing, customs, warehouse), full landed cost — with the preferential pathway already claimed. Free.
Build my plan with preferential origin claimed →