Proofs of origin in export

Invoice declarations, origin declarations and statements on origin are simplified alternatives to proofs of origin endorsed by a customs authority, such as the EUR.1 movement certificate. They are standardised proofs of origin that are made out on the invoice or some other commercial document where the consignment and the goods are specified in sufficient detail.

In the trade with South Korea, for example, only origin declarations made out by approved exporters are used, and there is no such thing as a certificate of origin endorsed by an authority. When originating products eligible for preferential treatment are exported to Canada, the only proof of origin used is the registered exporter’s (REX) origin declaration.

The main types of invoice declarations, origin declarations and statements on origin:

1. Invoice declarations, origin declarations or statements on origin where the value of the originating products contained in the consignment is restricted. An exporter without an approved exporter authorisation or status as a registered exporter (REX) can only make out standard declarations for consignments of originating products if the value of the consignment does not exceed EUR 6 000.

   This value limit in other currencies is published every year on the Commission’s website. The value of the consignment is calculated by taking into account the ex-works price of the originating products contained in the consignment.

2. Invoice declarations, origin declarations or statements of origin that are made out by an approved exporter or registered exporter and where the maximum value of the originating products contained in the consignment is not restricted.

The invoice declarations and origin declarations can be found in the free trade agreements. The example below is the origin declaration according to the EU-South Korea free trade agreement

The exporter of the products covered by this document (customs authorisation No……………………….. (1)) declares that, except where otherwise clearly indicated, these products are of ………………….…… (2) preferential origin.

..................................................................................................… (3)

(Place and date)

..................................................................................................… (4)

(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)

• When the origin declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
• Origin of products to be indicated. When the origin declaration relates, in whole or in part, to products originating in Ceuta or Melilla, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
• These indications may be omitted if the information is contained on the document itself.
• In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

Template for the invoice declaration and origin declaration in English:

The exporter of the products covered by this document (customs authorization No ........... ( 1 )) declares that, except where otherwise clearly indicated, these products are of .......................................... ( 2 ) preferential origin.

 

...................................................................................................... ( 3 )

(Place and date)

..................................................................................................... ( 4 )

(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script.)

___________

( 1 ) When the declaration of origin is submitted by an approved exporter, the authorisation number of the authorised exporter must be added in this space. If the declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

( 2 ) Origin of products to be indicated. When the declaration relates in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol ‘CM’.

( 3 ) These indications may be omitted if the information itself is contained in the document itself.

( 4 ) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

The text of the declaration can be made by computer, printing, stamping, typewriter or by hand. More detailed instructions on how to fill in the declaration as well as explanatory notes can be found in the free trade agreements.

The statement on origin made out by the exporter has a standardised format set out in Annex ORIG-4 of the rules of origin of the trade agreement between the EU and the UK. The statement on origin can be included in the invoice or some other document that describes the originating product in sufficient detail to enable the products to be identified by Customs. A statement on origin can concern only a single consignment or multiple consignments of identical originating products.

All EU exporters can issue statements on origin for consignments that contain originating products for a maximum value of 6 000 euros. If the consignment exceeds this value, only companies registered in the REX system can submit a statement on origin. In such cases, the statement on origin made out by the company must include the FIREX number that the company obtained from Finnish Customs when registering in the REX system.

If the exporter supplies identical products to a customer on a regular basis, the statement on origin can be issued for multiple consignments of identical originating products as a long-term statement on origin on one document. The statement on origin can be issued for no more than 12 months at a time, and the period of validity must be indicated in the statement. When using a long-term statement on origin, the description of the originating product must be particularly precise. If the total value of all the various consignments covered by a long-term statement on origin does not exceed 6 000 euros, the exporter does not have to be registered for REX to be able to make out the long-term statement. 

Statement on origin template:

(Period: from…………… to …………(1) )

The exporter of the products covered by this document (Exporter Reference No ……... (2)) declares that, except where otherwise clearly indicated, these products are of ...………(3) preferential origin.

…………………………………………………………….......................................(4) 
(Place and date)
...…………………………………………………………………….............................. 
(Name of the exporter)

If the statement on origin is completed for multiple consignments of identical originating products, you must also indicate the period for which the statement on origin is to apply in field (1). The period of validity cannot exceed 12 months.

EU exporters indicate their REX number in field (2). 

“Union” or “EU” is entered as the origin of the products in field (3).

The place and date in field (4) need not be filled in if the information is indicated on the document on which the statement on origin is made out. 

The statement on origin must be made out on an invoice or some other commercial document where the originating product is described in sufficient detail to enable it to be identified.

If the value of the originating products in the export consignment amounts to no more than 6 000 euros, the exporter does not have to be registered to be able to make out statements on origin. 

The statement on origin is valid for 12 months from the date it was made out.

One statement on origin can also cover multiple consignments of identical originating products within the period indicated in the statement. For the exported product to receive preferential treatment in the destination country, it can only be imported during the period indicated. That period must not exceed 12 months. In other words, there is no need to make out a separate statement on origin for each consignment of the same originating product. The description of the originating product must be particularly precise in this situation where a long-term statement on origin included in one commercial document covers several consignments of the same originating product. An EU exporter wishing to use this procedure must be a registered exporter (REX) regardless of the value of an individual consignment of originating products.

Statement on origin template:

 (Period: from…………… to …………(1) )
The exporter of the products covered by this document (Exporter Reference No ……... (2)) declares that, except where otherwise clearly indicated, these products are of ...………preferential origin (3).

(Origin criteria used (4))
…………………………………………………………….............................................
(Place and date (5))
...……………………………………………………………………..............................
(Printed name of the exporter)
...……………………………………………………………………..............................

(1) If the statement on origin is completed for multiple shipments of identical originating products within the meaning of subparagraph 5(b) of Article 3.17, indicate the period for which the statement on origin will apply. That period must not exceed 12 months. The product may only be imported during this period. If a period is not applicable, the field may be left blank.
(2) Indicate the reference number through which the exporter is identified. For the European Union exporter, this will be the number assigned in accordance with the laws and regulations of the European Union. For the Japanese exporter, this will be the Japan Corporate Number. Where the exporter has not been assigned a number, this field may be left blank.
(3) Indicate the origin of the product; the European Union or Japan.
(4) Indicate, depending on the case, one or more of the following codes;

“A” for a product referred to in subparagraph 1(a) of Article 3.2 (wholly obtained or produced products)
“B” for a product referred to in subparagraph 1(b) of Article 3.2 (products produced exclusively from materials originating in the other party)
“C” for a product referred to in subparagraph 1(c) of Article 3.2 (products produced using non-originating materials), with the following additional information on the type of product specific requirement actually applied to the product:

"1" for a change in tariff classification rule;
"2" for a maximum value of non-originating materials or a minimum regional value content rule;
"3" for a specific production process rule; or
"4" in case of application of the provisions of Section 3 of Appendix 3-B-1;
"D" for accumulation referred to in Article 3.5; or
"E" for tolerances referred to in Article 3.6. 

(5) Place and date may be omitted if the information is contained on the document itself. If, for example, the date on which the statement on origin is made out is different from the date of the document, that date must be added next to the statement on origin.

Example of a statement of origin

A Finnish export company registered for REX exports machine tools for forging metals (heading 8462) to Japan and the tools are of EU preferential origin. The statement on origin only concerns this single export consignment. Non-originating materials (‘C’) have (also) been used in manufacturing the product, but none of heading 8466. The exporting company has applied the so-called change of tariff heading rule (‘1’) in determining the origin of the product. The statement on origin has been made out by the exporting company Oy Suomivienti Ab.

(Period: from…………… to …………)
The exporter of the products covered by this document (Exporter Reference No FIREX12345678) declares that, except where otherwise clearly indicated, these products are of European Union preferential origin.
Origin criteria used: C 1
Rauma 15.5.2019 (the place and date are added if they differ from the details on the document)
Oy Suomivienti Ab (printed name of the exporter)

Template for the origin declaration:   

(Period: from___________ to __________(1)

The exporter of the products covered by this document (customs authorisation No ...(2) declares

that, except where otherwise clearly indicated, these products are of ...(3) preferential origin.

…………………………………………………………….............................................(4)

(Place and date)

...……………………………………………………………………..............................(5)

(Signature and printed name of the exporter)

“EU” is provided as the origin in field 3 of the origin declaration. A requirement for the completion of the origin declaration is that the product qualifies as originating under the rules of origin of the Canada-EU agreement. Registered exporters do not need to sign the origin declaration. If the exporter is non-registered and not identifiable from the commercial document in which the origin declaration is made out, the exporter must also complete field 5 of the origin declaration, i.e. the signature and printed name of the exporter.

The origin declaration will be valid for 12 months from the date it was made out by the exporter.

Re-consignors established in the Union must register in the REX system of the EU if undeclared originating goods imported from a GSP country with proofs of origin are consigned elsewhere in the EU or to Norway or Switzerland for customs clearance and if the total value of the originating products in the initial consignment exceeds EUR 6 000 (even if the consignment is split into smaller split consignments). Re-consignors of goods who are registered may draw up replacement statements on origin from the date from which their registration is valid. This shall apply regardless of whether the goods are accompanied by a certificate of origin Form A issued in the beneficiary country or an invoice declaration or a statement on origin made out by the exporter.

The registration also applies to exporters that export goods originating in the EU to GSP countries for processing. Companies exporting goods to GSP countries can only make out invoice declarations for consignments of originating products where the value of the consignment does not exceed EUR 6 000, because the GSP countries do not apply the system with approved exporter status.

Exporters in the Union, registered or not, must issue statements on origin for originating products consigned if the total value of the originating products in the initial consignment does not exceed EUR 6 000. Where the statement on origin replaces a preceding statement, the re-consignor of the goods must indicate the number of the registered exporter only if the value of originating products in the initial consignment exceeds EUR 6 000.

The replacement statement on origin will be valid for 12 months from the date the initial statement on origin was made out. Replacement statements on origin are provided for in detail in Article 101, annex 22-07 (statement on origin and completion instructions) and Annex 22-20 (registered and non-registered re-consignors, markings in initial and replacement statements on origin) of the Commission Implementing Regulation (EU) 2015/2447 (OJ L 343/2015, 29.12.2015).

Non-registered re-consignors can, however, make out replacement statements on origin for consignments where the value exceeds EUR 6 000, if they attach a copy of the initial statement on origin made out in the GSP beneficiary country. The re-consignor must also indicate their name and full address followed by the mention ‘acting on the basis of the statement on origin made out by [name and complete address of the exporter in the beneficiary country], registered under the following number [Number of Registered Exporter of the exporter in the beneficiary country]’.

Template for statement on origin

The statement on origin must be made out in English, French or Spanish and it must show the preferential origin of the products. The statement must also indicate whether the product is wholly obtained in a certain country or sufficiently worked to obtain originating status.

Products wholly obtained in a certain country: enter the letter ‘P’ in the statement. Products sufficiently worked or processed: enter the letter ‘W’ followed by a heading of the Harmonised System (example ‘W’ 9618). If a product with EU origin has been used in the manufacture of the product in order to obtain GSP originating status, the mention must be replaced with an appropriate cumulation indication, e.g. ‘EU cumulation’.

The statement on origin is to be made out on any commercial documents relating to the consignment, showing the name and full address of the exporter and consignee as well as a description of the products and the date of issue.

Completion instructions for the numbered fields in the statement on origin:

Commission Implementing Regulation (EU) 2015/2447, Annex 22-07, (OJ L 343/2015, page 821)

English version
The exporter … (Number of Registered Exporter ( 2 ), ( 3 ), ( 4 )) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of. .. preferential origin ( 5 ) according to rules of origin of the Generalized System of Preferences of the European Union and that the origin criterion met is … … ( 6 ).

French version
L’exportateur … (Numéro d’exportateur enregistré ( 2 ), ( 3 ), ( 4 )) des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle … ( 5 ) au sens des règles d’origine du Système des préférences tarifaires généralisées de l’Union européenne et que le critère d’origine satisfait est … … ( 6 )

(1) Where the statement on origin replaces another statement in accordance with Article 101(2) and (3) of Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 (See page 558 of this Official Journal.), the replacement statement on origin shall bear the mention ‘Replacement statement’ or ‘Attestation de remplacement’ or ‘Comunicación de sustitución’.  The replacement shall also indicate the date of issue of the initial statement and all other necessary data according to Article 82(6) of Implementing Regulation (EU) 2015/2447.

(2) Where the statement on origin replaces another statement in accordance with sub-paragraph 1 of Article 101(2) and paragraph (3) of Article 101, both of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods making out such a statement shall indicate his name and full address followed by his number of registered exporter.

(3) Where the statement on origin replaces another statement in accordance with sub-paragraph 2 of Article 101(2) of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods making out such a statement shall indicate his name and full address followed by the mention (French version) ‘agissant sur la base de l’attestation d’origine établie par [nom et adresse complète de l’exportateur dans le pays bénéficiaire], enregistré sous le numéro suivant [Numéro d’exportateur enregistré dans le pays bénéficiaire]’, (English version) ‘acting on the basis of the statement on origin made out by [name and complete address of the exporter in the beneficiary country], registered under the following number [Number of Registered Exporter of the exporter in the beneficiary country]’, (Spanish version) ‘actuando sobre la base de la comunicación extendida por [nombre y dirección completa del exportador en el país beneficiario], registrado con el número siguiente [Número de exportador registrado del exportador en el país beneficiario]’.

(4) Where the statement on origin replaces another statement in accordance with Article 101(2) of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods shall indicate the number of registered exporter only if the value of originating products in the initial consignment exceeds EUR 6 000.

(5) Country of origin of products to be indicated. When the statement on origin relates to products originating in the Union, the exporter must indicate the origin by means of the symbol “EU”. When the statement on origin relates, in whole or in part, to products originating in Ceuta and Melilla as referred to in Article 112 of Implementing Regulation (EU) 2015/2447, the exporter must indicate the origin by means of the symbol “CM”.  

(6) Products wholly obtained: enter the letter ‘P’. Products sufficiently worked or processed: enter the letter ‘W’ followed by a heading of the Harmonised System (example ‘W’ 9618). Where appropriate, the above mention shall be replaced with one of the following indications: (a) In the case of bilateral cumulation: ‘EU cumulation’, ‘Cumul UE’ or ‘Acumulación UE’. (b) In the case of cumulation with Norway, Switzerland or Turkey: ‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’ or ‘Acumulación Noruega’, ‘Acumulación Suiza’, or ‘Acumulación Turquía’. c) In the case of regional cumulation: ‘regional cumulation’, ‘cumul regional’ or ‘Acumulación regional’. (d) In the case of extended cumulation: ‘extended cumulation with country x’, ‘cumul étendu avec le pays x’ or ‘Acumulación ampliada con el país x’.

Replacement statements on origin in the GSP system, Commission Implementing Regulation (EU) 2015/2447, Annex 22-20 (OJ L 343/2015, page 844):

Requirements for making out replacement statements on origin

1. Where a statement on origin is replaced, the re-consignor shall indicate the following on the initial statement on origin:

(a) the particulars of the replacement statement(s);

(b) his name and address;

(c) the consignee or consignees in the Union or, where applicable, in Norway or Switzerland.

2. The initial statement on origin shall be marked ‘Replaced’, ‘Remplacée’ or ‘Sustituida’.

3. The re-consignor shall indicate the following on the replacement statement on origin:

(a) all particulars of the re-consigned products taken from the initial proof;

(b) the date on which the initial statement on origin was made out;

(c) the particulars of the initial statement on origin as set out in Annex 22-07, including – where appropriate – information about cumulation applied;

(d) his name and address and, where applicable, his number of registered exporter;

(e) the name and address of the consignee or consignees in the Union or, where applicable, in Norway or Switzerland;

(f) the date and place of the replacement.

4. The replacement statement on origin shall be marked ‘Replacement statement’, ‘Attestation de remplacement’ or ‘Comunicación de sustitución’.

The same rules apply to invoice declarations EUR-MED with a value limit or to those made out by approved exporters as to other invoice and origin declarations.

Regardless of the language used in the invoice declaration EUR-MED, the additional information concerning cumulation that is entered under the declaration must always be provided in English:

”The exporter of the products covered by this document (customs authorisation No. …) declares that, except where otherwise clearly indicated, these products are of ......* preferential origin.”

- Cumulation applied with … (enter the country name(s))
- No cumulation applied** 
Place and date
Signature***

- - - - - - - - - - - - - -

* Enter the name or the official abbreviation of the country or area of origin (e.g. Algeria(n), DZ, European Economic Area, EEA etc.).

** Enter one of the two alternatives (cumulation applied with…or no cumulation applied). To the first alternative, add the name of the country/names of the countries whose originating products subject to cumulation.  Both alternatives may be shown e.g. if a stamp is used, in which case the appropriate alternative is ticked.

*** Approved exporters do not need to sign the declaration by hand. The legislation in certain countries requires, however, that the invoices should always be signed even if they do not contain any invoice declaration (origin declaration) made out by the exporter.

The EUR.1 movement certificate is used as a proof of origin under most of the EU’s free trade agreements and other corresponding agreements and arrangements on preferential tariff treatment.

The certificates can be bought from PunaMusta’s online store, and some copies are available at Customs’ customer service points.

Who can complete the application for an EUR.1 movement certificate?

The application for an EUR.1 certificate is completed by the exporter, or by their authorised representative under the exporter’s responsibility, in the country from where the goods are exported to the contracting country.

The EUR.1 movement certificate consists of an application part and a certificate part.  

Carefully fill in all the boxes of the EUR.1 movement certificate.

Attach a copy of the invoice or some other commercial document where the export consignment is specified in sufficient detail.

How to fill in the reverse side of the application for the EUR.1 movement certificate

The reverse side of the application part of the EUR.1 movement certificate is a “declaration by the exporter”. Here the exporter must declare how the product meets the requirements for an originating product. 

What details are required depends on the requirements for obtaining originating status laid down in the origin rule of the commodity code of the product. For example, the rule may require that the goods are wholly obtained in the EU (e.g. grain grown and processed in the EU) or sufficiently worked or processed in the EU (e.g. so that the amount of non-originating materials does not exceed the maximum amount allowed). The rule of origin can also require, for instance, that the non-originating material used in the manufacture should belong under a different commodity code than the end product (export product).

Footnote 1 of the exporter’s declaration gives examples of documents which can be used as proof of the correctness of the origin of the product. The exporter must indicate after “SUBMIT” what documents they have for proving the origin. 

Read more about completing the movement certificate (in Finnish)

EUR.1 movement certificates can be endorsed after the export on the following conditions:  

A. the EUR.1 movement certificate could not be issued at the time of exportation because of errors or involuntary omissions or special circumstances, or

B. it can be demonstrated to the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.

An EUR.1 movement certificate issued retrospectively is to be endorsed with the following phrase in box 7: “ISSUED RETROSPECTIVELY”. 

Read more about completing the preferential document (in Finnish)

Business and private customers must prove the EU origin of a passenger car, van or truck already at the point of exportation, if the vehicle needs an EUR.1 movement certificate from Customs.

The origin of the vehicle cannot be proved solely with information that the car was, for example, at some point manufactured at the German car factory. The exporter, that is, the customer, must also have written documentation that shows that the vehicle was manufactured in accordance with the rules of origin of the free trade agreement under which exemption from customs duty is claimed in the destination country using the EUR.1 movement certificate. A certificate of conformity drawn up at the car factory is not sufficient proof that the rules of origin were complied with during the manufacturing.

The rules of origin that apply to the manufacture of vehicles

The rules of origin determine what should be done to the products in the EU and how the products should be manufactured to be classified as originating in the EU. In every free trade agreement between the EU and other countries, the rules of origin are listed separately for each product. For example, in the pan-Euro-Mediterranean (PEM) Convention, which includes Egypt and Kosovo among others, there is a separate rule of origin for passenger cars. This rule significantly restricts the use of, for example, Chinese or Japanese parts in car manufacturing. Even a new car manufactured in a German factory does not necessarily fulfil the requirements of the rules of origin if it was manufactured using more Chinese or Japanese parts than permitted.

Providing reliable proof of the EU preferential origin of a vehicle

The exporter does not need to know in which countries the parts of the car originated nor how the car was manufactured. However, if the exporter wants an EUR.1 movement certificate for a used car, they must prove that the requirements of the rule of origin have been fulfilled. The European Commission has instructed the customs authorities of the EU member states that only a supplier’s declaration provided by the car factory is sufficient proof of the vehicle’s preferential origin. Therefore, Customs certifies the EUR.1 movement certificates for used vehicles only if the exporter has obtained the supplier’s declaration from the car factory and presents the document to Customs when applying for the movement certificate.

• A proof of origin relating to the application of the transitional rules of origin for the pan-Euro-Mediterranean (PEM) zone and the PEM Convention. 
• EUR-MED movement certificates can be obtained from a customs office.

Read more about completing the movement certificate (in Finnish)

The A.TR. movement certificate is used in the trade in customs union products between the EU and Türkiye. To obtain an A.TR. movement certificate, the goods imported from outside the EU must have been cleared for free circulation in the EU before being exported to Türkiye. In other words, this certificate proves the customs status of the goods.

The origin of the goods is irrelevant when trading in these customs union goods, and the A.TR. movement certificate does not show the origin of the goods.

The customs union agreement between the EU and Türkiye covers nearly all industrial products, except for certain coal and steel products. Certain processed agricultural products are covered by the customs union agreement. However, basic agricultural products do not fall under the scope of the agreement.

You can check which group the goods belong to (“customs union agreement”: “Customs Union Duty” or free trade agreement for originating products: “Tariff preference”) in the Commission’s DDS/TARIC database by entering the ten-digit commodity code of the product and Türkiye (TR) as the country of origin.

AT.R. movement certificate forms can be bought from PunaMusta’s online store, and some copies are available at Customs’ customer service points.

The A.TR movement certificate is endorsed by the customs authority, unless the exporter is an approved exporter with authorisation to endorse the certificates. Certificates issued after the export (“Issued retrospectively”) and duplicates of the certificate (“Duplicate”) can only be endorsed by Customs.

Read more about completing the movement certificate (in Finnish)

The EUR.1 and A.TR. movement certificates and the EUR-MED movement certificates are primarily endorsed by post. Send the certificates with enclosures to the address: 

Kotka Customs
Certificates
Merituulentie 424
48310 Kotka

Kotka Customs will endorse the certificates no later than on the date following their arrival, and the endorsed certificates will be sent back to the customer to the requested address immediately after the processing. 

The movement certificate can also be endorsed over the counter at any customs office with customer service: Contact information and postal addresses.

The exporter should provide the buyer or the consignee with the endorsed certificate, that is, the top copy of the application set, in the agreed manner. 

Please note:

• The goods must be available for inspection by Customs when the certificate is endorsed.
• Be prepared to also present the documents proving the origin of the goods. 

According to the rules of origin in preferential agreements, the exporter must keep the documentary evidence of the origin for at least three years (under the EU-South Korea agreement, for at least five years).

When requested by Customs, the exporter must present the documentary evidence concerning the issue of preferential certificates, origin declarations and statements on origin (e.g. supplier’s declarations, purchase and sales invoices, and manufacturing and shipping documents). With these documents, the exporter can prove that the information provided on the origin of the export products is correct, and that the rules of origin requirements are met.

However, if the customs declarations are submitted electronically, Finnish Customs’ regulation 9/2016 on the archiving of documents (not available in English) will be applied to keeping the documentary evidence of the origin. Based on this regulation, exporters must keep the customs clearance documents for six years from the end of the calendar year when the decision on the release of the goods for the export procedure was made (current year + 6 years).

In principle, the same rules of origin requirements apply to old and used goods as to new goods. On the other hand, for example according Article 16 of the Explanatory Notes concerning the pan-Euro-Mediterranean protocols on rules of origin (Official Journal of the European Union, C 83, 17.4.2007), proofs of origin may be issued also for goods where the usual supporting documents are no longer available, provided that:

a) The date of production or importation of the goods lies beyond that period of time during which records must be kept by traders. For example, the rules of origin in preferential agreements require that the documentary evidence be kept for at least three or five years, and national provisions even longer (e.g. customs clearance documents, proof of origin documentation and accounting records for the current year + 6 years).

b) The goods can be deemed to be originating on the grounds of other evidences, like declarations of the producer or any other trader, an expert's opinion, by marks on the goods or descriptions of them, etc.

c) There is no indication that the goods do not comply with the requirements of the origin rules.