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Exporting toys from the EU

The Commission's pages set no export certificate for toys. Toys leave the EU through the standard export procedure: an exporter with an EORI number lodges an export declaration in AES, and the goods are presented at the customs office of exit. The destination's testing and certification apply, and proof of origin is needed for a lower tariff.

Updated · Each section links to the official source it comes from

Export certificate
None at EU level in the sources read
Declaration
Electronic export declaration in AES, with an EORI number
Destination testing
Check whether accredited EU laboratories are accepted
Origin
REX statements on origin or EUR.1, by agreement

Before the goods leave

The questions to answer, in the order they usually come up.

  1. 1Is the destination subject to sanctions or other export restrictions? Read more
  2. 2Which test reports and certificates does the destination accept, and can EU laboratories do the testing? Read more
  3. 3Do the toys meet the agreement's list rule, and what proof of origin goes with them? Read more
  4. 4Who lodges the export declaration, and are the invoice and packing list ready? Read more

The rules, by area

What each area covers, the texts that set it, and what the official pages say.

Export restrictions, licences and sanctions

Goods and destinations that need an export licence or cannot be exported at all.

  • Access2Markets says the export of some goods, or exports to certain destinations, may be prohibited or restricted and need a licence; check TARIC for export licences and the EU Sanctions Map for restrictions.
  • Restricted or prohibited types include some live animals, meat and plants, certain food products, dangerous chemicals, drugs and medicines, dual-use goods, waste, cultural goods and counterfeit goods.
  • Member states may exceptionally have national restrictions, which are checked with their competent authorities.
  • The export procedure includes presenting export licences, and an oral declaration is not allowed for goods subject to prohibitions or restrictions.
  • EU sanctions on Russia (Regulation (EU) No 833/2014) prohibit exports of listed goods and oblige operators to contractually prohibit the re-export of certain sanctioned goods.

How we help: Compliant Always keeps any licence with the shipments it covers and shows when it is near its end, before the next shipment is declared. Ask about this

Documents for the destination

What the importing country may ask the EU exporter to supply, as Access2Markets sets it out.

    • The destination's health, safety and technical requirements usually fall to the buyer as importer, who will need the exporter's help to show compliance. Access2Markets advises assuming only what the exporter can fulfil.
    • The destination may ask for certificates showing the product meets its health and safety rules, which may differ from the EU's.
    • Check in My Trade Assistant's Procedures and Formalities section which certificates the destination accepts, and whether testing can be done by an accredited laboratory in the EU or must be done in the destination.
    • Destination authorities may also ask for a commercial invoice, packing list, import licence, proof of preferential origin, or a certificate of non-preferential origin.

    How we help: Compliant Always reads your test reports and certificates against what the destination asks for, and answers importers' questions from the record. Ask about this

    Origin and proof of origin

    Preferential origin under EU trade agreements, how it is proved, and certificates of non-preferential origin.

    • To get a lower or zero tariff under a trade agreement, goods must be wholly obtained in the EU or sufficiently worked or processed there under the product-specific 'list rules' of the agreement's origin protocol, read by HS heading.
    • The Commission's Rules of Origin Self-Assessment tool (ROSA), in Access2Markets' My Trade Assistant, helps check a product against the rules and explains which proof of origin to prepare.
    • Proof can be a movement certificate EUR.1 or EUR-MED issued by customs, or a self-declaration by the exporter on a commercial document: a statement on origin, or an invoice or origin declaration.
    • EU exporters must be registered in REX, with their national competent authorities, to make out statements on origin under agreements including those with Canada, Japan, Vietnam, Singapore, the UK, New Zealand and Chile, and the EU-MERCOSUR Interim Agreement.
    • Without a REX number, an exporter may make out statements on origin for consignments of originating products worth up to EUR 6 000 (EUR 10 000 for trade with the OCTs).
    • Suppliers' declarations let an exporter rely on the originating status of materials bought in the EU. Exporters keep copies of proofs of origin and related records for at least three years.
    • A Binding Origin Information (BOI) decision from customs fixes the origin of goods for up to three years, but does not replace the proof of origin.
    • A certificate of non-preferential origin may be required by the destination; Access2Markets says these are usually issued by the local chamber of commerce, and in some countries by ministries or customs.

    How we help: Compliant Always keeps the REX number, suppliers' declarations and each statement on origin or certificate with the shipment it covers, and shows which proofs are missing or out of date. Ask about this

    EORI and the export declaration

    Who may export, the registration number every declaration carries, and the two stages of the export procedure: export and exit.

    • The export procedure (Article 269 UCC) is obligatory for EU goods leaving the EU customs territory, with very few exceptions, so that export measures such as restrictions are applied.
    • An EORI number is mandatory for customs operations in the EU, export included. It is assigned by the customs authority of the member state where the operator is established, and does not expire.
    • Access2Markets says an exporter normally needs to be established in the EU, including a VAT registration; a non-EU resident needs a person established in the EU, such as a logistics provider or customs agent, to act as exporter.
    • The export declaration is lodged electronically in the Automated Export System (AES), at the customs office for the place where the exporter is established or where the goods are packed or loaded (Article 221(2) UCC-IA).
    • It gives the origin of the goods, the destination country, commodity codes, customs procedure codes and the value. Customs may release the goods, ask for documents, or check them physically.
    • The goods and the Master Reference Number (MRN) are then presented at the customs office of exit, which supervises their departure. Goods stay under customs supervision until they leave.
    • Keep invoices, transport documents and packing lists for at least three years. Exports are exempt from EU VAT if records and the customs proof of export are kept.

    How we help: Compliant Always keeps the EORI, invoice, packing list, MRN and proof of exit with each shipment, dated, and shows what is missing before the goods are declared. Ask about this

    Who answers for what

    WhoWhat they answer forHow we help
    ExporterThe export declaration, the EORI number, and proof of origin where preference is claimed.The shipment's documents kept together and dated.
    ManufacturerTest reports and technical documents the importer relies on, and suppliers' declarations for origin.Test reports kept by toy and batch, and shown when they lapse.
    Buyer or importerUsually the destination's safety rules, marking and import clearance, with the exporter's help.Importers' questions answered from the record.
    Customs representative or forwarderLodging the declaration and presenting the goods for export and exit.The documents behind the declaration, ready before it is lodged.

    Member states

    The export rules are EU law, but member states run them. The EORI number, the export declaration, origin registrations such as REX and approved exporter status, and dual-use licences go through the national authorities of the member state concerned.

    Export certificates for food, animal products and plants are issued by member states' competent authorities; the Commission supplies harmonised certificates through TRACES and guidance in its Export library. Certificates of non-preferential origin are usually issued by local chambers of commerce.

    Where are the goods going?

    Most of what toys have to meet is set where they are sold. Each guide sets out the rules on arrival, with the official source for each.

    Questions businesses ask

    Do I need an export certificate to export toys from the EU?
    The Commission pages read for this guide set no EU export certificate for toys. The destination may ask for certificates showing the toys meet its own safety rules, which can differ from the EU's.
    Are EU toy test reports accepted abroad?
    It depends on the destination. Access2Markets advises checking which certificates the destination accepts, and whether testing can be done by an accredited laboratory in the EU or must be done there.
    Who is responsible for meeting the destination's toy safety rules?
    Usually the buyer, as importer, under your contract, with your help to show compliance. Access2Markets advises the exporter to assume only the requirements it can fulfil.
    Do I need an EORI number to export toys from the EU?
    Yes. An EORI number is needed for every export declaration. It is assigned by the customs authority of the member state where you are established.
    Where do I lodge the export declaration for toys?
    Electronically in AES, at the customs office for the place where you are established or where the goods are packed or loaded. Consignments up to EUR 3 000, not restricted, may be declared at the office of exit.
    Do EU-made toys qualify for lower tariffs abroad?
    Only if they meet the list rule for their HS heading in the trade agreement, and the proof of origin it requires is supplied. The Commission's ROSA tool helps check the rule.
    What proof of origin do toys need for Canada or Japan?
    A statement on origin by an exporter registered in REX. Without a REX number, one may be made out for consignments worth up to EUR 6 000.
    Do I need a certificate of origin for toys?
    Only where the destination asks for one. Access2Markets says certificates of non-preferential origin are usually issued by your local chamber of commerce.
    Is VAT charged on toys exported from the EU?
    No. Exports are exempt from EU VAT, whether sold to a business or a consumer, provided you keep records of the export and the proof of export issued by customs.
    How does Compliant Always help with exporting from the EU?
    Our team reads the rules for the routes you ship. Compliant Always shows which export documents apply to your product, keeps them with the shipment beside what the destination asks for, and watches the sources for changes. It shows what the requirements say and what your documents show; you decide.

    Sources

    Compliant Always is a product of Lettuce Labs LLC. It shows what requirements say and what your documents show. It is not legal advice, and you decide.

    Tell us what you make, and we will show you the rules for it.

    Name the product and the markets you sell in. We will come back to you with what applies in the EU and what your paperwork needs to show.

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