Origin and confirmation of Union status
Authorisation for the status of authorised issuer (ACP)
Goods located within the customs territory of the Union are, as a rule, considered to be Union goods, but in particular situations the Union status of the goods must be proved. If a business has the authorisation for the status of authorised issuer, it can independently prove the Union status of the goods by issuing a T2L or T2LF document, an invoice, a transport document or a goods manifest without needing to request endorsement or registration of proofs from Customs. Paper-based proofs can be used to prove the Union status of goods until the EU-wide electronic system (PoUS) is introduced.
Approved exporter authorisation
A business established in the customs territory of the Union can apply for the status of approved exporter as referred to in the preferential rules of origin. If a business has the approved exporter authorisation, it can independently make out standardised invoice declarations or declarations of origin regardless of the value of the originating products. A holder of the approved exporter authorisation also has the right to confirm A.TR. movement certificates with its special stamp.
Authorisation for accounting segregation of materials
Originating and non-originating materials that are fungible and of the same kind and commercial quality, with the same technical and physical characteristics, can be used in the working or processing of export goods. The materials are segregated in the accounts into preferential export goods and other export goods, for which no proof of origin or supplier’s declaration may be issued.
- The authorisation can be applied for with a free-form application.
The Registered Exporter System (REX) is used for registering exporters authorised to certify the origin of the goods. To REX, registered exporters can submit declarations of preferential origin according to the GSP system of the Union. Declarations can be submitted by exporters established in the customs territory of the Union and by exporters in the beneficiary countries.
The EU member states can issue movement certificates EUR.1 or replacement certificates of origin Form A at the request of unregistered exporters or re-consignors of goods until 31 December 2017.
The application must contain the details specified in Commission Implementing Regulation (EU) 2015/2447, Annex 22-06 (exporter’s name, EORI, contact details, main activity, goods which qualify for preferential treatment and undertakings to be given by an exporter).