Proposal for a Council Regulation on procedures to facilitate the issue of movement certificates EUR.1, the making-out of invoice declarations and forms EUR.2 and the issue of certain approved exporter authorisations under the provisions governing preferential trade between the European Community and certain countries
Date: 2001-01-22
Institutions: European Commission
Subjects: export licence, movement certificate, preferential agreement, trading operation, transit

COMMISSION OF THE EUROPEAN COMMUNITIES

Brussels, 22.01.2001
COM(2000) 536 final

2000/0232 (ACC)

Proposal for a

COUNCIL REGULATION

on procedures to facilitate the issue of movement certificates EUR.1, the making-out of
invoice declarations and forms EUR.2 and the issue of certain approved exporter
authorisations under the provisions governing preferential trade between the
European Community and certain countries

(presented by the Commission)

EXPLANATORY MEMORANDUM

In Regulation (EEC) No 3351/83 of 14 November 1983, procedures were laid down to
facilitate the issue of movement certificates EUR.1 and the making-out of forms EUR.2 under
the provisions governing preferential trade between the Community and third countries.

The abovementioned facilitation is accomplished by establishing a system of supplier’s
declarations, verifiable by information certificates INF 4, for the purpose of proving the
originating status upon the application for a movement certificate EUR.1 or the making-out of
a form EUR.2.

Regulation (EEC) No 3351/83 has not been amended since its introduction, and therefore
does not take into account developments in the customs field in general and in the preferential
origin field in particular.

Especially the introduction of the invoice declaration for preferential origin purposes and
the demand for a legal basis for a cross-border application of
the authorisation for
Approved Exporter made clear that Regulation (EEC) No 3351/83 had to be renewed.

This proposal intends the following:

–

–

to allow for supplier’s declarations serving the purpose of proving the originating status
of goods upon the making-out of an invoice declaration; and

to provide that a Community exporter who exports from one or more Member States
other than the one in which he is established, and who wishes to act as an
Approved Exporter within the meaning of the relevant autonomous preferential regimes
and the preferential agreements, should need only a single authorisation.

That is the purpose of the annexed proposal for a Council Regulation. The Commission asks
the Council to approve it.

2

2000/0232 (ACC)

Proposal for a

COUNCIL REGULATION

on procedures to facilitate the issue of movement certificates EUR.1, the
making-out of invoice declarations and forms EUR.2 and the issue of certain
approved exporter authorisations under the provisions governing preferential
trade between the European Community and certain countries

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular
Article 133 thereof,

Having regard to the proposal from the Commission1,

Whereas:

(1)

(2)

(3)

Council Regulation (EEC) No 3351/83 of 14 November 1983 on the procedure
to facilitate the issue of movement certificates EUR.1 and the making-out of
forms EUR.2 under the provisions governing preferential trade between the
European Economic Community and certain countries2 provided for the
correct application of the preferential origin rules in relation to exports from
the Community to certain third countries.

Many changes have taken place in the customs field since Regulation (EEC)
No 3351/83 was adopted.

In the context of the single market, it has been found that firms exporting
goods from one or more Member States other than the one in which they are
established and wishing to use simplified procedures for the issue of proof of
origin, sometimes have to apply for a separate authorisation for each
is desirable to simplify this situation, while
Member State of export;
ensuring that the machinery of the preferential arrangements can continue to
operate properly.

it

(4)

The authorities responsible for issuing or verifying proofs of origin should be
in a position to fulfil the Community's commitments under the preferential
agreements within the requisite deadlines.

(5)

In the interests of clarity, Regulation (EEC) No 3351/83 should be replaced,

1

2

OJ C
OJ L 339, 5.12.1983, p. 19.

3

HAS ADOPTED THIS REGULATION:

Article 1
Scope

This Regulation lays down rules intended to facilitate:

(a)

(b)

(c)

1.

2.

the issue of movement certificates EUR.1 by Member States authorities, the
making-out of invoice declarations or forms EUR.2 by Community exporters;

the issue of approved-exporter authorisations valid in several Member States;

Tthe functioning of the methods of administrative cooperation between the
Member States.

Article 2
Supplier’s declarations and their use

Suppliers shall provide, by means of a declaration, information concerning the
status of products with regard to the Community’s preferential rules of origin.

Supplier’s declarations shall be used by exporters as evidence, in particular in
support of applications for the issue of movement certificates EUR.1 or as a
basis for making out invoice declarations or forms EUR.2.

Article 3
Making of supplier’s declarations

Except in the cases provided for in Article 4, the supplier shall furnish a separate
declaration for each consignment of goods.

The supplier shall include that declaration on the commercial invoice relating to that
consignment or on a delivery note or any other commercial document which describes
the goods concerned in sufficient detail to enable them to be identified.

The supplier may furnish the declaration at any time, even after the goods have
been delivered.

Article 4
Long-term supplier’s declarations

1.

2.

When a supplier regularly supplies a particular customer with goods whose
status in respect of the rules of preferential origin is expected to remain
constant for considerable periods of time, he may provide a single declaration
to cover subsequent shipments of those goods, hereinafter referred to as ‘a
long-term supplier’s declaration’. A long-term supplier’s declaration may be
issued for a period of up to one year from the date of issue of the declaration.

A long-term supplier’s declaration may be issued with retroactive effect. In
such cases, its validity may not exceed the period of one year from the date on
which it came into effect.

4

3.

1.

2.

3.

1.

2.

3.

4.

1.

2.

The supplier shall inform the buyer immediately when the long-term supplier’s
declaration is no longer valid in relation to the goods supplied.

Article 5
Form and making-out of supplier’s declarations

For products having obtained preferential originating status, the supplier’s
declaration shall be given in the form prescribed in Annex I or, for long-term
suppliers’ declarations, Annex II.

For products which have undergone working or processing in the Community
without having obtained preferential originating status,
the supplier’s
declaration shall be given in the form prescribed in Annex III or, for long-term
supplier’s declarations, in Annex IV.

The supplier’s declaration shall bear the original signature of the supplier in
manuscript and may be made out on a pre-printed form. However, where the
invoice and supplier’s declaration are drawn up by computer, the declaration
need not be signed in manuscript provided that the supplier gives the client a
written undertaking accepting complete responsibility for every supplier’s
declaration which identifies him as if it had been signed in manuscript by him.

Article 6
Information certificates INF 4

To verify the accuracy or authenticity of a supplier's declaration, the customs
authorities may call upon on the exporter to obtain from the supplier an
information certificate INF 4, using the form shown in Annex V.

The information certificate INF 4 shall be issued by the customs authorities of
the Member State in which the supplier is established. The said authorities
shall have the right to call for any evidence and to carry out any inspection of
the supplier’s accounts or any other check that they consider necessary.

The customs authorities shall issue the information certificate INF 4 within
three months of receipt of the application, indicating whether or not the
declaration given by the supplier was correct.

The completed certificate shall be given to the supplier to forward to the
exporter for transmission to the relevant customs authority.

Article 7
Preservation of declarations and supporting documents

the
A supplier who makes out a supplier’s declaration shall keep all
documentary evidence proving the correctness of the declaration for at least
three years.

A customs authority to which an application for the issue of an information
certificate INF 4 has been made shall keep the application form for at least
three years.

5

Article 8
Approved-exporter authorisation

1.

2.

An exporter who frequently exports goods from a Member State other than the
one in which he is established may obtain approved exporter status covering
such exports.

For that purpose, he shall submit an application to the competent customs
authorities of the Member State in which he is both established and keeps the
records containing the evidence of origin.

When the authorities referred to in paragraph 1 are satisfied that the conditions
set out in the origin protocols to the relevant Agreements or in the Community
legislation concerning the autonomous preferential regimes are fulfilled, and
issue the authorisation, they shall notify the Customs administrations of the
Member States concerned.

Article 9
Mutual administrative assistance

The Member States’ customs authorities shall assist each other in checking the
accuracy of the information given in suppliers’ declarations and in ensuring that the
system of approved exporter authorisations operates correctly.

Article 10
Checking supplier’s declarations

1.

2.

3.

4.

Where an exporter is unable to present an information certificate INF 4 within
four months of the request of the customs authorities, the customs authorities
of the Member State of export may directly ask the authorities of the Member
State where the supplier is established to confirm the status of the products
concerned in respect of the rules of preferential origin.

For the purposes of paragraph 1, the customs authorities of the Member State
of export shall send the customs authorities of the Member State to whom the
request is addressed all information available to them and give the reasons of
form or substance for their enquiry.

In support of their request, they shall provide all documents or information
they have obtained which suggest that the supplier’s declaration is inaccurate.

The verification shall be carried out by the customs authorities of the Member
State in which the supplier's declaration has been issued. The authorities in
question may call for any evidence, carry out any inspection of the producer’s
accounts or conduct any other verification considered appropriate.

The customs authorities requesting the verification shall be informed of the
results as soon as possible by means of the information certificate INF 4.

6

5.

Where there is no reply within five months of the date of the verification
request or where the reply does not contain sufficient
information to
demonstrate the real origin of the products, the customs authorities of the
country of export shall declare invalid the movement certificates EUR.1
issued, the invoice declarations or the forms EUR.2 made out on the basis of
the documents in question.

Article 11
Repeal

Regulation (EEC) No 3351/83 is hereby repealed.

References to the repealed Regulation shall be considered as references to
this Regulation.

Article 12
Transitional provisions

1.

2.

3.

Supplier’s declarations,
before the date of entry into force of this Regulation shall remain valid.

including long-term suppliers' declarations made

Supplier’s declarations conforming to the specimens in Regulation (EEC)
No 3351/83 may continue to be issued for a period of twelve months from the
entry into force of this Regulation.

Information certificate INF 4 forms of the type shown in Annex V to
Regulation (EEC) No 3351/83 may continue to be used for a period of twelve
months from the date of entry into force of this Regulation.

Article 13
Entry into force

This Directive shall enter into force on the twentieth day following that of its
publication in the Official Journal of the European Communities.

This Regulation shall be binding in its entirety and directly applicable in all
Member States.

Done at Brussels,

For the Council,
The President

7

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 document1 originate in2 and
satisfy the rules of origin governing preferential trade with3:

I undertake to make available to the customs authorities any further supporting
documents they require:

………………………...4

...................................…5

.......................................6

1

2

3

4

5

6

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
follows:
“... listed on this invoice and marked ... were originating in ...”.
The Community, Member State or partner country.
State partner country or countries concerned.
Place and date.
Name and function in the company.
Signature.

as

8

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

This declaration is valid for all further shipments of these products dispatched
from:..................... to ...................…………………6,

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.

...................................7

...................................8

...................................9

1

2

3

4

5

6

7

8

9

Description.
Commercial designation as used on the invoices, e.g. model No.
Name of company to which goods are supplied.
The Community, Member State or partner country.
State partner country or countries concerned.
Give the dates. The period should not exceed twelve months.
Place and date.
Name and function, name and address of company.
Signature.

9

ANNEX III

Supplier’s declaration for products not 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, supplier of the goods covered by the annexed document, declare
that:

1.

The following materials which do not originate in the Community have been
used in the Community to produce these goods:

Description of goods
supplied1

Description of
non-originating
materials used

HS heading of
non-originating
materials used2

Value of
non-originating
materials used3

Total:

1

2

3

When the invoice, delivery note or other commercial document to which the declaration is
annexed relates to a variety of goods, or goods not incorporating the same proportion of
non-originating materials, the supplier must clearly differentiate them.
Example:
The document covers different models of electric motor of heading 8501 to be used in
the manufacture of washing machines of heading 8450 The nature and value of the
non-originating materials used in the manufacture of the motors vary from one model to
another. The models must be listed separately in column 1 and the information in the other
columns must be given for each, so that the manufacturer of the washing machines can
correctly assess the originating status of each of his products depending on the type of motor
it incorporates.
To be completed only where relevant.
Example:
The rule for garments of ex Chapter 62 allows the use of non-originating yarn. Thus if a
French garment manufacturer uses fabric woven in Portugal from non-originating yarn, the
Portuguese supplier need only enter “yarn” as originating materials in column 2 of his
declaration, - the HS heading and value of the yarn are irrelevant.
A firm manufacturing wire of HS heading 7217 from non-originating iron bars must enter
“iron bars” in column 2. If the wire is to be incorporated in a machine for which the rule of
origin sets a percentage limit on the value of non-originating materials used, the value of the
bars must be entered in column 3.
“Value” means the customs value of the materials at the time of import or, if this is not known
the materials in the
and cannot be ascertained,
Community.
For each type of non-originating material used, specify the exact value per unit of the goods
shown in column 1.

the first ascertainable price paid for

10

2.

All the other materials used in the Community to produce these goods
originate in the Community;

I undertake to make available to the customs authorities any further supporting
documents they require

....................................4

....................................5

....................................6

4

5

6

Place and date.
Name and function, name and address of company.
Signature.

11

ANNEX IV

Long-term supplier’s declaration for products not 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, supplier of the goods covered by this document, which are
regularly sent to ...........1, declare that:

1.

The following materials which do not originate in the Community have been
used in the Community to produce these goods:

Description of goods
supplied2

Description of
non-originating
materials used

HS heading of
non-originating
materials used3

Value of
non-originating
materials used4

Total:

1

2

3

4

Customer's name and address.
When the invoice, delivery note or other commercial document to which the declaration is
annexed relates to a variety of goods, or goods not incorporating the same proportion of
non-originating materials, the supplier must clearly differentiate them.
Example:
The document covers different models of electric motor of heading 8501 to be used in
the manufacture of washing machines of heading 8450 The nature and value of the
non-originating materials used in the manufacture of the motors vary from one model to
another. The models must be listed separately in column 1 and the information in the other
columns must be given for each, so that the manufacturer of the washing machines can
correctly assess the originating status of each of his products depending on the type of motor
it incorporates.
To be completed only where relevant.
Example:
The rule for garments of ex Chapter 62 allows the use of non-originating yarn. Thus if a
French garment manufacturer uses fabric woven in Portugal from non-originating yarn, the
Portuguese supplier need only enter “yarn” as originating materials in column 2 of his
declaration, - the HS heading and value of the yarn are irrelevant.
A firm manufacturing wire of HS heading 7217 from non-originating iron bars must enter
“iron bars” in column 2. If the wire is to be incorporated in a machine for which the rule of
origin sets a percentage limit on the value of non-originating materials used, the value of the
bars must be entered in column 3.
“Value” means the customs value of the materials at the time of import or, if this is not known
the materials in the
and cannot be ascertained,
Community.
For each type of non-originating material used, specify the exact value per unit of the goods
shown in column 1.

the first ascertainable price paid for

12

All the other materials used in the Community to produce these goods

2.
originate in the Community.

This declaration is valid for all further shipments of these products dispatched from
.......... to ....................5.

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.

....................................6

....................................7

....................................8

5

6

7

8

Give the dates. The period should not exceed twelve months.
Place and date.
Name and function, name and address of company.
Signature.

13

ANNEX V

INFORMATION CERTIFICATE INF 4 AND APPLICATION FOR AN INFORMATION
CERTIFICATE INF 4

1.

PRINTING INSTRUCTIONS

1.

2.

3.

The form on which the information certificate INF 4 is issued shall be printed on white paper
not containing mechanical pulp, sized for writing and weighing between 40 and 65 grams
per square metre.

The form shall measure 210 x 297 mm.

Printing of the forms is the responsibility of the Member States; forms shall bear a serial
number by which it can be identified. The form shall be printed in one of the official languages
of the Community

14

1.

Supplier (name, full address, country)

INF 4 Information certificate

2. Consignee (name, full address, country)

No A 000.000

See notes overleaf before completing this form

Information certificate to facilitate the issue of
movement certificates EUR.1 and the making-out
of invoice declarations and forms EUR.2

3.

Invoice(s) No(s)1 2

4. Observations

5.

Item number - Marks and numbers – Number and kind of packages –.Description of goods3

6. Gross weight (kg)
or other measure (l, m³, etc.)

7. CUSTOMS ENDORSEMENT

8. DECLARATION BY THE SUPPLIER

Declaration certified:

(cid:1)

(cid:1)

........correct

........not correct (see box 5)

Issuing country...................................... .
…………………, (Place and date)

I, the undersigned, declare that the declaration(s) concerning the originating status of the goods
described in box 5 and:4

(cid:1)

(cid:1)

on the invoice(s) shown in box 3 and attached to this certificate

on my long-term declaration of ………………(date)

. ...........................................................................................

is/are correct

(Signature)

Stamp

(Place and date)

................................................................................

(Signature)

1

2

3

4

The term “invoice” also includes delivery notes or other commercial documents relating to the shipment or shipments
concerned on which the declaration(s) are entered.
This box need not be completed in the case of long-term declarations.
Describe the goods entered in box 5 in accordance with commercial practice and in sufficient detail to enable them to
be identified.
Place a cross in the appropriate box.

15

Notes

1.

2.

3.

4.

Certificates must not contain erasures or overwriting. Any alterations must be made by deleting the
incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by
the person who completed the certificate and endorsed by the customs authorities of the issuing
country or territory.

No spaces must be left between the items entered on the certificate and each item must be preceded
by an item number. A horizontal line must be drawn immediately below the last item. Any unused
space must be struck through in such a manner as to make any later additions impossible.

Goods must be described in accordance with commercial practice and in sufficient detail to enable
them to be identified.

The form shall be completed in one of the official languages of the Community. The Customs
authorities of the Member State which must provide the information or which requires it may
request a translation of the information set out in the documents presented to them into the official
language or languages of that Member State.

16

1.

Supplier (name, full address, country)

INF 4 Information certificate

2. Consignee (name, full address, country)

No A

000.000

See notes overleaf before completing this form

Information certificate to facilitate the issue of
movement certificates EUR.1 and the making-out
of invoice declarations and forms EUR.2

3.

Invoice(s) No(s)1 2

4. Observations

5.

Item number - Marks and numbers – Number and kind of packages – Description of goods3

6. Gross weight (kg)
or other measure
(l, m³, etc.)

8. DECLARATION BY THE SUPPLIER

I, the undersigned, declare that the declaration(s) concerning the originating status of the goods
described in box 5 and:4

(cid:1)

(cid:1)

on the invoice(s) shown in box 3 and attached to this certificate

on my long-term declaration of ………………(date)is/are correct

(Place and date)

................................................................................

(Signature)

1

2

3

4

The term “invoice” also includes delivery notes or other commercial documents relating to the shipment or shipments
concerned on which the declaration(s) are entered.
This box need not be completed in the case of long-term declarations.
Describe the goods entered in box 6 in accordance with commercial practice and in sufficient detail to enable them to
be identified.
Place a cross in the appropriate box.

17

DECLARATION BY THE SUPPLIER

I, the undersigned, supplier of the goods described overleaf,

DECLARE that
certificate;

the goods meet

the conditions required for the issue of the attached

SPECIFY as follows the circumstances which have enabled these goods to meet the above
conditions:

SUBMIT the following supporting documents5:

UNDERTAKE to submit, at
the request of the appropriate authorities, any supporting
evidence which these authorities may require for the purpose of issuing the attached
certificate, and undertake, if required, to agree to any inspection of my accounts and any
check on the processes of manufacture of the above goods carried out by the said authorities;

REQUEST the issue of the attached certificate for these goods.

(Place and date)

(signature)

.

5

E.g. import documents, movement certificates, invoices, manufacturers' declarations etc. referring to the
processed products or goods re-exported in the unaltered state.

18

FINANCIAL STATEMENT

1.

TITLE OF OPERATION

Proposal for a Council Regulation on procedures to facilitate the issue of movement
certificates EUR.1, and Forms EUR.2 and the issue of certain approved exporter
trade between the European
authorisations under the provisions governing preferential
Community and certain countries.

2.

BUDGET HEADING(S) INVOLVED

None.

3.

LEGAL BASIS

Article 133 of the Treaty.

4.

DESCRIPTION OF OPERATION

The Regulation is intended to

–

–

allow the supplier’s declaration as evidence for the making-out of an invoice declaration
concerning the preferential origin, and

provide a legal basis for a cross-border application of the Approved Exporter
authorisation.

5.

FINANCIAL IMPACT

None.

19