Supplier declaration
A supplier's declaration (LE) is proof of the preferential origin of imported goods. It is required by the exporter as proof of issuing and applying for a preference certificate ( movement certificate EUR.1 , EUR.2 or a declaration of origin on the invoice). Such proof can enable the granting of preferential tariff rates for goods from states and groups of states that have a preferential agreement with the European Community .
The legal basis for issuing a supplier's declaration is Council Regulation (EC) No. 1207/2001 of June 11, 2001. This regulation was partially replaced by Regulation (EC) No. 1617/2006 and Regulation (EC) No. 75 / Changed in 2008.
species
In general, a distinction must be made between supplier declarations for goods with preferential origin status and supplier declarations for goods without preferential origin status, whereby the majority of the supplier declarations issued in practice are the former. SU for goods with preferential originating status document and confirm to the recipient the originating status of goods in accordance with a preferential arrangement maintained in the Community. As a result, the preferential regime that characterizes the goods as originating goods must always be specified in the declaration. If the original criteria are met, several preference regimes can be specified.
The supplier's declaration is in the form of an individual supplier's declaration (the originating status of the goods only applies to a single shipment) or in the form of a long-term supplier's declaration (LLE), which confirms the originating status of all the shipments to the recipient of the goods for all the shipments that he has received from his Supplier within one year. The basis of such an LLE is the regular delivery of goods to a specific customer, which remains constant over a longer period of time with regard to the preferential rules of origin. The consequence of this is that by submitting an LLE, the supplier undertakes to inform the buyer immediately if the preferential rules of origin for these goods should change (cf. Art. 4 Regulation (EC) 1207/2001). References to subsequent submission of individual documents (delivery notes, invoices, etc.) are not possible, and neither is the use of exclusion clauses. Because of these obstacles, long-term supplier declarations are increasingly taking a back seat.
shape
LE are not subject to any special design requirements, ie there is no obligation to use forms (although this is permitted). LE can be submitted on the invoice, a delivery note belonging to an invoice or other commercial paper (Art. 3 Regulation (EC) No. 1207/2001). However, it must be noted that the wording of the LE is bindingly specified in Regulation 1207/2001. This means that even the smallest linguistic modification can be denied.
In accordance with the formal requirements of Art. 5 III of Regulation (EC) No. 1207/2001, the original of the supplier's declaration must be signed. An exception arises if the following conditions are cumulatively met: the LE must be created with the computer, the person responsible for submitting the declaration can be identified using the relevant information and the supplier undertakes in writing to the buyer to assume full liability for each submitted supplier declaration.
consequences
Basically, there is no legal obligation to issue a supplier's declaration, but if a supplier's declaration is made, the exhibitor is responsible for the correctness of the declaration made to the recipient and the customs authorities. If incorrect information is given, this can have various consequences:
- An issued proof of preference can be withdrawn for tax purposes and the goods must be subsequently cleared in the importing country.
- Participation in a tax offense or tax offense under the tax code may be criminal .
- Under civil law , the supplier undertakes to deliver preferential origin goods to the recipient, d. H. it is a "guaranteed property". If this assurance is missing, the delivered goods are defective (claims of the buyer, § 437 BGB ) and the exporter is liable to pay compensation should the buyer suffer damage.
In the case of a LE for goods with preferential origin status, it is therefore extremely advisable to be able to prove the existence of such an origin. If the respective original property cannot be established in one's own company, a supplier declaration from the upstream supplier forms the basis for one's own LE.
Use for cross-border deliveries of goods
The preferential regulations introduced by the Community also partially enable the use of supplier declarations for cross-border deliveries of goods. The aim is for goods originating from all contracting states (see below) to be traded with preferential tariffs in goods traffic. The so-called cumulation provisions come to the fore here.
Cumulation in the preferential right refers to the continued origin-defining processing of primary materials in the manufacture of goods, which originate in the agreement states of the pan-Euro-Mediterranean zone (PAN-EURO-MED zone). Cumulation can (but does not have to) apply if the origin of a goods is not achieved through sufficient processing according to the origin protocol in a contracting state.
In the preferential law, a distinction is made between the system of pan-European (origin) cumulation and PAN-EURO-MED cumulation. The first was brought about by the EU in 1997 between the Central and Eastern European countries (CEEC), the Baltic states, the EFTA states and, to a limited extent, Turkey. The latter describes a European free trade area that is currently being implemented, including the Mediterranean countries (Algeria, Egypt, Iceland, Jordan, Lebanon, Morocco, Palestinian Territories, Syria and Tunisia, and the Faroe Islands).
As before the introduction of the PAN-EURO-MED zone, the pan-European agreements provide for cumulation with goods originating from the agreement states. In addition, the recipient of the goods must be informed whether an accumulation has taken place or not. The prerequisite for participation in PAN-EURO-MED cumulation is that the country of final production, the country of destination and all countries involved in the acquisition of the originating status have initiated the same rules of origin.
In practice, this means that in addition to the previously known preference certificates ( EUR.1 and EUR. 2 ), the EUR-MED movement certificate or the declaration of origin on the EUR-MED invoice have been introduced. The new form differs through an additional field that indicates whether or not an accumulation has taken place. If goods have their origin in an agreement state without applying the cumulation and are only traded bilaterally, a classic EUR.1 can still be issued. In relation to the PAN-EURO-MED cumulation, LE must always have a corresponding cumulation note from the upstream supplier. This cumulation note states whether the origin shown in the respective LE was obtained through cumulation according to a pan-Euro-Mediterranean origin protocol and, if so, which countries were involved. If the relevant note is missing, the customs offices refuse to issue a preference certificate EUR-MED. In the future, it should be expected that cumulation notes will always be required by other countries. It is therefore generally advisable to make such notes (with and without cumulation).
Action
Basically, it should be noted that preference rules only apply in relation to the respective agreement partner, ie it is essential to check in advance whether an agreement exists at all (this can be checked e.g. on the website of German customs). In addition, only those goods are eligible for preference that are covered by the respective preference regulation and meet the rules of origin specified therein. It is important that the goods are correctly classified in the customs tariff. A comprehensive information system can be found on the Customs website.
To simplify and provide a better overview of the individual cumulation options in the respective countries, the EU regularly publishes a matrix on the status of the pan-Euro-Mediterranean cumulation. The current matrix is from May 2011.
See also
Individual evidence
- ↑ eur-lex.europa.eu: Communication from the Commission on the start of the application of the protocols of origin for diagonal cumulation between the European Union, Algeria, Egypt, the Faroe Islands, Iceland, Israel, Jordan, Lebanon, Morocco, Norway, Switzerland (including Liechtenstein), Syria, Tunisia, Turkey as well as the West Bank and Gaza Strip (PDF) , May 26, 2011, accessed December 1, 2011.