How is the correctness of certificates of origin controlled in the export country?

Customs can take the initiative to inspect the accounts of the exporting country, to check if prerequisites exist for applying for or drafting a certificate of origin for the export product. The origin of the export product can also be inspected based on a request from customs in the country of destination.

If the certificate of origin is deemed to have been applied for or drafted on false grounds in the country of export, the preferential treatment will be refused in the country of destination.

An exporter who applies for an EUR.1 movement certificate from Customs or who draws up invoice declarations themselves must, on request by Customs, present documents to prove the originating status of the products. These documents must be archived in accordance with Customs’ archiving instructions for at least six years from the end of the calendar year when the goods were exported.


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