Supplier’s declaration
The supplier’s declaration is a document of a standard format that is used in intra-EU trade to prove that the goods originate in the EU. Based on this document, exporters can make out proofs of origin when exporting goods to countries with which the EU has a free trade agreement.
As an exporter, you must obtain the supplier’s declaration from the seller or manufacturer of the goods.
Situations where exporters need a supplier’s declaration
1. For proofs of origin
You need a supplier’s declaration from the seller or manufacturer if you’re exporting goods acquired in the EU or Finland, either as such or after further processing, to countries with which the EU has free trade agreements and you need to make out a proof of origin to obtain preferential treatment in the partner country.
The exporter must obtain the supplier’s declaration before exporting the goods and making out the proof or origin. Customs may ask the exporter to present the supplier’s declarations before endorsing the certificates of origin (movement certificates EUR.1 and EUR-MED).
The proof of origin chain must be unbroken, covering every transaction connected to the product, from the manufacturer to the exporter through what may be several trade transactions, all the way to the to the consignee in the partner country. Without proof that the goods originate in the EU the exporter cannot make out proofs of origin.
2. For declaring EU materials included in the goods
The supplier’s declaration can also be made out to declare the share of EU materials that the goods contain. With the declaration, the exporter can increase the share of the EU origin when further processing the goods until they obtain originating status in the EU. All materials for which the exporter does not have a supplier’s declaration are considered to be non-EU originating materials.
A supplier’s declaration stating the origin of the product may also be required in the customs union trade with Turkey (Euro-Mediterranean-Cumulation, EUR-MED), in addition to the A.TR. movement certificate. A.TR. movement certificates can only be used to prove the customs status of goods – that is, that they are in free circulation – and not the preferential origin of goods.
The supplier’s declaration is also used (albeit quire rarely) in some free trade agreements and arrangements where there is a possibility to apply full cumulation: CETA (Canada), EEA, ACP/EPA, OCT, Algeria, Morocco and Tunisia. The supplier’s declarations used under these agreements differ somewhat from each other and from the declarations used in intra-EU trade.
How the seller makes out the supplier’s declaration
The seller makes out the supplier’s declaration according to a specific template either for a single consignment or as a long-term declaration. The declaration can be made out for originating products or processed products, but not for processed products that have not yet gained the status of originating products.
- Templates for the supplier’s declarations in English and Finnish (pdf)
- Template for the long-term supplier’s declaration (pdf)
A supplier’s declaration can be issued by the seller or the supplier who has the information and documented proof regarding the originating status of the goods. This proof can be based either on the company’s own manufacturing accounts or on an appropriate supplier’s declaration from another company located in the same or in another country within the EU.
When Euro-Mediterranean cumulation is applied, the declarant can use the EUR.1 movement certificate or declaration of origin presented during import clearance, or correspondingly the EUR-MED certificate of origin, to prove the origin and the preferential treatment received. This is proven by entering the customs clearance number or the type and number of the originating document.
In practice, the buyer informs the seller, for example when placing the order, whether they need a supplier’s declaration from the seller and for which EU partner countries with preferential tariff treatment on exportation this declaration is needed. In that case, the supplier who issues the supplier’s declaration must ensure that the goods covered by the declaration fulfil the conditions of the rules of origin in the EU free trade agreements concluded with the destination countries.
Supplier’s declarations can also be issued retrospectively if it was not known when placing the order or on delivery that a declaration would be needed.
The supplier’s declaration functions as a basis for issuing EUR.1 movement certificates and declarations of origin and correspondingly also the EUR-MED certificates of origin. Traders can also use the declaration as proof of the originating status of export products processed further by their company.
The customs authorities may require that the information in the supplier’s declaration or the declaration itself be presented as proof of the originating status of the goods.
The declarations can be made up
- for originating products and
- for processed products that have not yet received status as originating products.
The declaration can be made up either
- for single consignments or
- as a long-term supplier’s declaration.
Long-term supplier’s declaration
Where a supplier regularly supplies an exporter or trader with consignments of goods, and the originating status of the goods of all those consignments is expected to be the same, the supplier may issue a single declaration covering subsequent consignments of those goods (long-term supplier’s declaration).
The supplier’s long-term declaration must be made out for consignments dispatched during a given time period and it must state three dates:
a) the date on which the declaration is made out (date of issue)
b) the date of commencement of the period (start date), which may not be more than 12 months before or more than 6 months after the date of issue
c) the date of end of the period (end date), which may not be more than 24 months after the start date.
The supplier shall inform the exporter or trader concerned immediately where the long-term supplier’s declaration is not valid in relation to some or all consignments of goods supplied and to be supplied.
A consignment-specific declaration can be made out on the invoice or other commercial document (e.g. the delivery note).
A long-term supplier’s declaration is issued on a separate document that can be made out by the declarant on the company’s own form using the prescribed wording. The supplier’s declaration must be made out in the same language as used in the other documents regarding the trade transaction (e.g. the invoice).
A supplier’s declaration can be submitted by the seller or the supplier, who has the information and documented proof regarding the originating status of the goods. This proof can be based either on the company’s own manufacturing accounts or on an appropriate supplier’s declaration from another company located in the same or in another country within the EU.
When Euro-Mediterranean cumulation is applied, the declarant can use the EUR.1 movement certificate or declaration of origin presented during import clearance, or correspondingly the EUR-MED certificate of origin, to prove the origin and the preferential treatment received. This is proven by entering the customs clearance number and/or the nature and number of the originating document.
In practice, the buyer informs the seller for example when ordering, if they need a supplier’s declaration and for which EU contracting countries with preferential tariff treatment on exportation this declaration is needed. In that case, the supplier who provides the supplier’s declaration must ensure that the goods covered by the declaration fulfil the conditions in the Union rules of origin in the free trade agreements of the receiving countries.
Suppliers declarations can also be submitted retrospectively, if it was not yet known at the ordering stage or upon delivery that a declaration would be needed.
This refers to the supplier’s declaration for a single consignment of products having preferential origin status in accordance with annex 22-15 of the Implementing Regulation 2015/2447.
‘I the undersigned declare that the goods listed on this document _ _ _ _ _ (1) originate in _ _ _ _ _(2) and satisfy the rules of origin governing preferential trade with Switzerland, Tunisia and Morocco (3).
I declare that (4):
- (X) Cumulation applied with Norway
- ( ) No cumulation applied.’
The partner country (e.g. Switzerland) where the buyer has declared that he intends to export the goods is entered in field 3. The prerequisite is that the goods fulfil the rules of origin requirements of the free trade agreement between the EU and Switzerland.
The buyer may have asked the seller to indicate all the EU’s free trade agreements in field 3, in case the buyer wants to export goods to several of the EU’s partner countries. However, in this field, you can only indicate those partner countries in whose case the rules of origin requirements of the mutual agreements are fulfilled.
If cumulation applied with, for example, Norway is indicated in field 4, then the rules of origin requirements in field 3 can only be fulfilled in agreements between countries that are part of the pan-Euro-Mediterranean agreement network.
Customs can check the supplier’s declaration retrospectively
If the customs authorities of the country of export wish to check the accuracy and authenticity of the details in a supplier’s declaration made out in another member state, they will request the exporter to obtain an information certificate INF 4.
The exporter can obtain the certificate by requesting it from the party that made out the supplier’s declaration.
If the customs authorities of the export country wish to have the accuracy and authenticity of the details in the supplier’s declaration checked, they will request the exporter to obtain an information certificate INF 4. The exporter can obtain the certificate by requesting it from the party that made out the supplier’s declaration.
The information certificate INF 4 is issued in the member state where the supplier’s declaration was drafted.
In Finland, the party that made out the supplier’s declaration must apply for an information certificate INF 4 by submitting an application to the Customs Registry Office. The certificate cannot be issued at a customs office.
After checking the accuracy of the details, Customs will endorse the supplier’s declaration by certifying it as “correct” or “not correct”.
After this, the party that made out the supplier’s declaration will send the certificate endorsed by Customs to the exporter, who will submit it to the customs authorities of their country.
If the exporter doesn’t get the information certificate INF 4 from the supplier, the authorities of the export country can also request the information certificate INF 4 directly from the customs authorities of the Member State where the supplier’s declaration was made out.
Detailed instructions on the issuing of information certificates INF 4, including time limits, are provided in articles 64–66 of Commission Implementing Regulation (EU) 2015/2447.