Council Regulation (EC) No 1207/2001
of 11 June 2001
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 and repealing Regulation (EEC) No 3351/83
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 Commission,
Whereas:
(1) 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 countries(1) provided for the correct application of the preferential origin rules in relation to exports from the Community to certain third countries.
(2) Many changes have taken place in the customs field since Regulation (EEC) No 3351/83 was adopted.
(3) 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 Member State of export. It is desirable to simplify this situation, while ensuring that the machinery of the preferential arrangements can continue to operate properly.
(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(5) In the interests of clarity, Regulation (EEC) No 3351/83 should be repealed and replaced by this Regulation,
Scope
This Regulation lays down rules intended to facilitate:
(a) the issue of movement certificates EUR.1 by Member States authorities, the making-out of invoice declarations or forms EUR.2 by Community exporters;
(b) the issue of approved-exporter authorisations valid in several Member States;
(c) the functioning of the methods of administrative cooperation between the Member States.
Supplier's declarations and their use
1. Suppliers shall provide, by means of a declaration, information concerning the status of products with regard to the Community's preferential rules of origin.
2. 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.
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.
Long-term supplier's declarations
1. 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.
2. 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.
3. The supplier shall inform the buyer immediately when the long-term supplier's declaration is no longer valid in relation to the goods supplied.
Form and making-out of supplier's declarations
1. 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, in that prescribed in Annex II.
2. 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 that prescribed in Annex IV.
3. 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.
Information certificates INF 4
1. 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.
2. 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.
3. The customs authorities shall issue the information certificate INF 4 within three months of receipt of the application submitted to them by the suppliers, indicating whether or not the declaration given by the supplier was correct.
4. The completed certificate shall be given to the supplier to forward to the exporter for transmission to the relevant customs authority.
Preservation of declarations and supporting documents
1. A supplier who makes out a supplier's declaration shall keep all the documentary evidence proving the correctness of the declaration for at least three years.
2. 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.
Approved-exporter authorisation
1. 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.
2. 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.
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.
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Checking supplier's declarations
1. 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.
2. 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.
3. 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.
4. The customs authorities requesting the verification shall be informed of the results as soon as possible by means of the information certificate INF 4.
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 EUR.1 movement certificates issued, the invoice declarations or the EUR.2 forms made out on the basis of the documents in question.
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Repeal
Regulation (EEC) No 3351/83 is hereby repealed.
References to the repealed Regulation shall be construed as references being made to this Regulation.
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Transitional provisions
1. Supplier's declarations, including long-term suppliers' declarations made before the date of entry into force of this Regulation shall remain valid.
2. Supplier's declarations conforming to the specimens in Regulation (EEC) No 3351/83 may continue to be issued for a period of 12 months from the entry into force of this Regulation.
3. 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 12 months from the date of entry into force of this Regulation.
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Entry into force
This Regulation shall enter into force on the 20th 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.