Supplier's declaration
Declaration issued by a supplier within the EU attesting the originating status of delivered goods, enabling the exporter to justify the preferential origin of their products.
Definition and principle
The supplier's declaration is a document provided by a supplier established in the European Union to its customer (the exporter), attesting the originating status of the delivered goods under one or more free trade agreements. It constitutes the essential link in the documentary chain of origin proof.
Legal framework
The supplier's declaration is governed by Implementing Regulation (EU) 2015/2447, articles 61 to 66, and by Delegated Regulation (EU) 2015/2446, articles 37 to 70. Its content and format are defined in Annex 22-15 (supplier's declaration for products having preferential origin status) and Annex 22-17 (long-term supplier's declaration). The texts are standardised and must be faithfully reproduced.
Types of supplier's declarations
- Single supplier's declaration: covers a specific delivery, established on or annexed to the commercial invoice
- Long-term supplier's declaration: covers all deliveries of a given product over a period of up to 2 years, established separately
- Both types must indicate the applicable free trade agreement and the origin criterion satisfied
Common mistakes
- Not obtaining a supplier's declaration before establishing a proof of origin for export: the exporter takes on liability without a documentary basis
- Using an expired long-term supplier's declaration or one for products not covered
- Confusing the supplier's declaration for products having preferential origin status with that for products having undergone working or processing