Tax and Duty Manual Customs Manual on Preferential Origin
Customs Manual on Preferential Origin
APPENDIX 2
This document was last updated November 2017
Queries: origin&[email protected]
This Manual provides a guide to the interpretation of the law governing Preferential
Origin which is set out in Commission Delegated Regulation (EU) No. 2015/2446 and
Commission Implementing Regulation (EU) No. 2015/2447 laying down the detailed
rules for implementing the provisions of Regulation (EU) No 952/2013 of the
European Parliament and of the Council establishing the Union Customs Code and
the various free trade agreements between the EU and third countries and it should
be read in conjunction with these regulations.
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APPENDIX 2 TO THE CUSTOMS MANUAL ON PREFERENTIAL ORIGIN
CONTENTS
Annex I Wording for Supplier’s Declaration
Annex II Wording for Long-term Declaration
Annex III Samples of official stamps.
Annex IV Wording for Invoice Declarations
Annex V Wording for Invoice Declaration Euro-Med
Annex VI Wording for the REX Statement on Origin
Annex VII Wording for the Canada/EU (CETA) Origin Declaration
Annex VIII Evidence of Entitlement to Preference form
Annex IX Standard Beneficiary Countries under GSP
Annex X List of Least Developed Developing Countries (GSP)
Annex XI List of GSP + Countries
Annex XII List of African, Caribbean & Pacific States (ACP)
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APPENDIX 2 TO THE CUSTOMS MANUAL ON PREFERENTIAL ORIGIN
Annex I
Supplier’s Declaration for Products having Preferential Origin Status
The supplier’s declaration, the text of which is given below, must be made out in
accordance with the footnotes. However, the footnotes do not have to be reproduced.
DECLARATION
I, the undersigned, declare that the goods listed on this document ........................(
1
)
originate in ..........................(
2
) and satisfy the rules of origin governing preferential
trade with ......................................................................(
3
).
I declare that (
4
):
Cumulation applied with ……………..………. (name of country/countries)
No cumulation applied.
I undertake to make available to the customs authorities any further supporting
documents they require.
…………………………(
5
)
…………………………(
6
)
…………………………(
7
)
_______________________
(
1
) If only some of the goods listed on the document are concerned they should be clearly indicated or marked and this marking
entered in the declaration as follows:
‘…listed on this invoice and marked… originate in …’
(
2
) The European Union, country, group of countries or territory, from which the goods originate.
(
3
) Country, group of countries or territory concerned
(
4
) To be completed, where necessary, only for goods having preferential origin status in the context of preferential trade
relations with one of the countries, with which pan-Euro-Mediterranean cumulation of origin is applicable
(
5
) Place and date.
(
6
) Name and position in the company.
(
7
) Signature
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APPENDIX 2 TO THE CUSTOMS MANUAL ON PREFERENTIAL ORIGIN
Annex II
Long-term declaration for products having preferential origin status
The supplier’s declaration, the text of which is given below, must be made out in
accordance with the footnotes. However, the footnotes do not have to be reproduced.
DECLARATION
I, the undersigned declare that the goods described below:
..........................…… (
1
)
..........................…… (
2
)
which are regularly supplied to .............................................................(
3
), originate in
.......................................(
4
) and satisfy the rules of origin governing preferential trade
with ........................................(
5
).
I declare that (
6
):
Cumulation applied with ……………..…………. (name of country/countries)
No cumulation applied.
This declaration is valid for all further shipments of these products dispatched from
................................................................ to ...........................................................(
7
).
I undertake to inform............................................immediately if this declaration is no
longer valid.
I undertake to make available to the customs authorities any further supporting
documents they require.
……………………..…….(
8
)
………………………..….(
9
)
…………………….…….(
10
)
_______________________
(
1
) Description.
(
2
) Commercial designation as used on the invoices, e.g. model No.
(
3
) Name of company to which goods are supplied.
(
4
) The European Union, country, group of countries or territory, from which the goods originate.
(
5
) Country, group of countries or territory concerned
(
6
) To be completed, where necessary, only for goods having preferential origin status in the context of preferential trade
relations with one of the countries, with which pan-Euro-Mediterranean cumulation of origin is applicable
(
7
) Give the dates. The period should not exceed 24 months or 12 months if the declaration was issued retrospectively..
(
8
) Place and date.
(
9
) Name and position, name and address of company.
(
10
) Signature
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APPENDIX 2 TO THE CUSTOMS MANUAL ON PREFERENTIAL ORIGIN
Annex III
Stamps
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APPENDIX 2 TO THE CUSTOMS MANUAL ON PREFERENTIAL ORIGIN
Annex IV
Invoice Declarations
All countries except Mexico
The exporter of the products covered by this document *(customs authorisation No
........ ) declares that, except where otherwise clearly indicated, these products are of
EU preferential origin.
________________________ Place and Date
________________________ Signature
Mexico only
The exporter of the products covered by this document *(customs or competent
governmental authorisation No ........ ) declares that, except where otherwise clearly
indicated, these products are of EU preferential origin.
________________________ Place and Date
________________________ Signature
* not necessary for low value consignments.
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APPENDIX 2 TO THE CUSTOMS MANUAL ON PREFERENTIAL ORIGIN
Annex V
Invoice Declaration Euro-Med
The exporter of the products covered by this document (customs authorisation No
……………) declares that, except where otherwise clearly indicated, these products
are of …………………….. preferential origin.
__ Cumulation applied with ……………………… (name of the country/countries)
__ No cumulation applied.
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APPENDIX 2 TO THE CUSTOMS MANUAL ON PREFERENTIAL ORIGIN
Annex VI
Registered Exporters System (REX)
Statement on origin
To be made out on any commercial documents showing the name and full address of
the exporter and consignee as well as a description of the products and the date of
issue (1).
The exporter … (Number of Registered Exporter (2), (3), (4)) of the products
covered by this document declares that, except where otherwise clearly
indicated, these products are of … preferential origin (5) according to rules of
origin of the Generalised System of Preferences of the European Union and that
the origin criterion met is … … (6).
(1) Where the statement on origin replaces another statement in accordance with Article 101(2) and (3)
of Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain
provisions of Regulation (EU) No 952/2013 (See page 558 of this Official Journal.), the replacement
statement on origin shall bear the mention ‘Replacement statement’ or ‘Attestation de remplacement’
or ‘Comunicación de sustitución’. The replacement shall also indicate the date of issue of the initial
statement and all other necessary data according to Article 82(6) of Implementing Regulation (EU)
2015/2447.
(2) Where the statement on origin replaces another statement in accordance with sub-paragraph 1 of
Article 101(2) and paragraph (3) of Article 101, both of Implementing Regulation (EU) 2015/2447, the
re-consignor of the goods making out such a statement shall indicate his name and full address
followed by his number of registered exporter.
(3) Where the statement on origin replaces another statement in accordance with sub-paragraph 2 of
Article 101(2) of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods making out
such a statement shall indicate his name and full address followed by the mention (French version)
‘agissant sur la base de l’attestation d’origine établie par [nom et adresse complète de l’exportateur
dans le pays bénéficiaire], enregistré sous le numéro suivant [Numéro d’exportateur enregistré dans le
pays bénéficiaire]’, (English version) ‘acting on the basis of the statement on origin made out by [name
and complete address of the exporter in the beneficiary country], registered under the following number
[Number of Registered Exporter of the exporter in the beneficiary country]’, (Spanish version)
‘actuando sobre la base de la comunicación extendida por [nombre y dirección completa del exportador
en el país beneficiario], registrado con el número siguiente [Número de exportador registrado del
exportador en el país beneficiario]’.
(4) Where the statement on origin replaces another statement in accordance with Article 101(2) of
Implementing Regulation (EU) 2015/2447, the re-consignor of the goods shall indicate the number of
registered exporter only if the value of originating products in the initial consignment exceeds EUR 6
000.
(5) Country of origin of products to be indicated. When the statement on origin relates, in whole or in
part, to products originating in Ceuta and Melilla within the meaning of Article 112 of Implementing
Regulation (EU) 2015/2447, the exporter must clearly indicate them in the document on which the
statement is made out by means of the symbol ‘XC/XL’.
(6) Products wholly obtained: enter the letter ‘P’; Products sufficiently worked or processed: enter the
letter ‘W’ followed by a heading of the Harmonised System (example ‘W’ 9618). Where appropriate,
the above mention shall be replaced with one of the following indications: (a) In the case of bilateral
cumulation: ‘EU cumulation’, ‘Cumul UE’ or ‘Acumulación UE’. (b) In the case of cumulation with
Norway, Switzerland or Turkey: ‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey
cumulation’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’ or ‘Acumulación Noruega’,
‘Acumulación Suiza’, or ‘Acumulación Turquía’. (c) In the case of regional cumulation: ‘regional
cumulation’, ‘cumul regional’ or ‘Acumulación regional’. (d) In the case of extended cumulation:
‘extended cumulation with country x’, ‘cumul étendu avec le pays x’ or ‘Acumulación ampliada con el
país x’.
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APPENDIX 2 TO THE CUSTOMS MANUAL ON PREFERENTIAL ORIGIN
Annex VII
Canada/EU (CETA)
Origin Declaration
The origin declaration, the text of which is given below, must be completed in
accordance with the footnotes. However, the footnotes do not have to be reproduced.
(Period: from___________ to __________(1))
The exporter of the products covered by this document (customs authorization No..(2)
declares that, except where otherwise clearly indicated, these products are of ... (3)
preferential origin.
……………………………………………………............................................. (4)
(Place and date)
...…………………………………………………………….............................. (5)
(Signature and printed name of the exporter)
(1) When the origin declaration is completed for multiple shipments of identical originating
products within the meaning of Article 19.5, indicate the period of time for which the origin
declaration will apply. The period of time must not exceed 12 months. All importations of the
product must occur within the period indicated.
Where a period of time is not applicable, the field can be left blank.
(2) For EU exporters: When the origin declaration is completed by a REX registered exporter the
exporter's REX registration number must be included. When the origin declaration is not
completed by a registered exporter, the words in brackets must be omitted or the space left
blank.
For Canadian exporters: The exporter's Business Number assigned by the Government of
Canada must be included. Where the exporter has not been assigned a business number, the
field may be left blank.
(3) "Canada/EU" means products qualifying as originating under the rules of origin of the
Canada-European Union Comprehensive Economic and Trade Agreement. When the origin
declaration relates, in whole or in part, to products originating in Ceuta and Melilla, the
exporter must clearly indicate the symbol "CM".
(4) These indications may be omitted if the information is contained on the document itself.
(5) EU Exporters: These may be omitted when the origin declaration is made out by a REX
registered exporter.
Canadian Exporters: May be omitted where the Canadian exporter includes a Business
Number.
Annex VIII
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APPENDIX 2 TO THE CUSTOMS MANUAL ON PREFERENTIAL ORIGIN
EVIDENCE OF ENTITLEMENT TO PREFERENCE
TRADER:
ADDRESS:
REFERENCE NO:
INVOICE DESCRIPTION OF PRODUCT
TARIFF
HEADING
MANUFACTURING PROCESS
ORIGIN RULES(S)
RAW MATERIALS USED IN MANUFACTURE
NO.
INVOICE DESCRIPTION
VALUE
PER UNIT
OF
FINISHED
PRODUCT
COUNTRY
OF
ORIGIN
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
VALUE OF ALL MATERIALS
VALUE OF NON-ORIGINATING MATERILAS
VALUE OF LABOUR, OVERHEADS AND PROFITS
EX-FACTORY VALUE OF FINISHED PRODUCT
Additional materials can be listed on a separate sheet
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APPENDIX 2 TO THE CUSTOMS MANUAL ON PREFERENTIAL ORIGIN
Annex IX
Standard Beneficiary Countries under GSP
These countries enjoy reductions for 66% of all EU tariff lines.
Congo
Cook Islands
Cote d’Ivoire
Ghana
Kenya
India
Indonesia
Kyrgyzstan
Micronesia
Nauru
Nigeria
Niue
Sri Lanka
Swaziland
Syria
Tajikstan
Tonga
Uzbekistan
Vietnam
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APPENDIX 2 TO THE CUSTOMS MANUAL ON PREFERENTIAL ORIGIN
Annex X
GSP
Least Developed Countries/Everything but Arms (EBA)
These countries receive duty-free and quota-free access to the EU market for all their
products except arms and ammunition
AFRICA
Angola
South Sudan
Benin
Sudan
Burkina Faso
Tanzania
Burundi
Togo
Central African Republic
Uganda
Chad
Zambia
Comoros
Congo, Democratic Republic of
ASIA
Djibouti
Afghanistan
Equatorial Guinea
Bangladesh
Eritrea
Bhutan
Ethiopia
Cambodia
Gambia
Lao PDR
Guinea
Myanmar/Burma
Guinea-Bissau
Nepal
Lesotho
Timor-Leste
Liberia
Yemen
Madagascar
Malawi
AUSTRALIA and PACIFIC
Mali
Kiribati
Mauritania
Samoa
Mozambique
Solomon Islands
Niger
Tuvalu
Rwanda
Vanuatu
Sao Tome and Principe
Senegal
CARIBBEAN
Sierra Leone
Haiti
Somalia
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APPENDIX 2 TO THE CUSTOMS MANUAL ON PREFERENTIAL ORIGIN
Annex XI
GSP +
These countries enjoy zero-rate duties for essentially the same 66% of tariff lines for which
standard GSP beneficiary countries enjoy reduced duties.
Armenia
Bolivia
Cape Verde
Ecuador
Mongolia
Pakistan
Paraguay
Philippines
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APPENDIX 2 TO THE CUSTOMS MANUAL ON PREFERENTIAL ORIGIN
Annex XII
Cariforum Agreement - African-Caribbean-Pacific (ACP) Countries
Central Africa (CEMAC and STP)
West Africa and Mauritania
(ECOWAS)
Benin
Cameroon
Burkina Faso
Central Africa
Cape Verde
Chad
Gambia
Congo (Brazzaville)
Ghana
Congo (Democratic Republic – Kinshasa)
Guinea
Equatorial Guinea
Guinea Bissau
Gabon
Ivory Coast
Sao Tome and Principe
Liberia
Mali
East South Africa
Mauritania
Burundi
Niger
Comoros
Nigeria
Djibouti
Senegal
Eritrea
Sierra Leona
Ethiopia
Togo
Kenya
Malawi
Southern Africa SDAC Group
Mauritius
Angola
Madagascar
Botswana
Rwanda
Lesotho
Seychelles
Mozambique
Sudan
Namibia
Uganda
Swaziland
Zambia
Tanzania
Zimbabwe
South Africa
Caribbean (Cariforum)
Pacific
Antigua
Cook Islands
Bahamas
Federated States of Micronesia
Barbados
Fiji
Belize
Kiribati
Dominica
Marshall Islands
Dominican Republic
Nauru
Grenada
Niue
Guyana
Palau
Haiti
Papua New Guinea
Jamaica
Samoa
St. Lucia
Solomon Islands
St. Vincent
Tonga
St. Christopher and Nevis
Tuvalu
Surinam
Vanuatu
Trinidad and Tobago