Scenario
A shipment was imported into New Caledonia with goods declared as being of European origin. Based on this, the importer expected to benefit from preferential duty rates and avoid customs charges.
However, despite the goods being eligible in principle, customs duty was still applied.
The Problem
The issue was not the origin of the goods — but the documentation.
Although the supplier declared EU origin, the invoice did not include the required REX (Registered Exporter) number for a shipment exceeding €10,000.
As a result:
- The preferential origin claim was rejected
- Customs applied standard duty rates (typically 5%–15%)
- The importer incurred unnecessary costs
Why This Matters (Customs Perspective)
Preferential origin is not automatic.
Even if goods qualify:
- The claim must be formally declared
- The correct documentation must be present
- The requirements vary depending on shipment value
In this case, New Caledonian rules require:
Origin Requirements
- Up to €10,000
A standard Declaration of Origin on Invoice (DOF) is sufficient - Above €10,000
The exporter must:- Be registered in the REX system
- Include their REX number on the invoice
Without this, customs will reject the preference claim.
How It Was Resolved
Once the issue was identified:
- The importer contacted the supplier
- A corrected invoice was requested
- The supplier provided a valid REX number
- A post-clearance amendment could be considered (if within time limits)
However, this process caused:
- delays
- additional admin work
- potential cash flow impact
Key Takeaway
Origin alone is not enough — documentation is everything in customs.
Even when goods qualify for preferential treatment, failure to meet formal requirements will result in:
- duty being applied
- delays in clearance
- possible amendment processes
Expert Advice
Do not rely on supplier assumptions.
Always:
- confirm origin documentation before shipment
- check if a REX number is required
- ensure invoices meet the correct format
👉 This should be verified at purchase order stage, not after shipment.
Contributor
This case was provided by:
Mathilde Mourinet
(Customs & Trade Professional)
– LinkedIn or Facebook profile link : CFLYWAY_Consulting
– Phone/Whatsapp : +687 84 40 62
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