Supplier’s Declarations - CDPN29

It is important that all Irish based exporters applying for EUR.1 certificates or making out invoice declarations are aware of the requirements to have suppliers declarations for any imported raw materials. Similarly, it is important that Irish based suppliers to other EU exporters are aware of the procedures for making out supplier’s declarations.

Introduction

Suppliers must provide by means of a declaration, information concerning the status of products with regard to the Community’s preferential rules of origin. Supplier’s declarations must be used by exporters as evidence in support of applications for the issue of movement certificates EUR.1 or as a basis for making out invoice declarations.

Making of supplier’s declarations.

Except in the case of a long-term supplier’s declaration, the supplier must furnish a separate declaration for each consignment of goods.

The supplier must include that declaration on the commercial invoice for each consignment or on a delivery note or any other commercial document that describes the goods concerned in sufficient detail to enable them to be identified. The supplier may furnish the declaration at any time, even after the goods have been delivered.

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Long-term supplier’s declarations.

When a supplier regularly supplies a particular customer with goods whose status in respect of the rules of preferential origin is expected to remain constant for a considerable period of time, he may provide a single declaration to cover subsequent shipments of those goods. This document is called a long-term supplier’s declaration. A long-term suppliers declaration may be issued for a period of up to one year from the date of issue of the declaration.

A long-term suppliers declaration may be issued with retroactive effect. In such cases, its validity may not exceed the period of one year from the date on which it came into effect.

The supplier must inform the buyer immediately when the long-term suppliers declaration is no longer valid in relation to the goods supplied.

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Format and making out of suppliers declarations.

For products having obtained preferential originating status, the supplier’s declaration shall be given in the form prescribed in pdfSupplier’s declaration for products having preferential origin status (PDF, 31KB) or, for long-term suppliers declaration, in that prescribed in pdfLong-term declaration for products having preferential origin status (PDF, 38KB).

For products that have undergone working or processing in the Community without having obtained preferential originating status, the supplier’s declaration shall be given in the form prescribed in pdfSupplier’s declaration for products not having preferential origin status (PDF, 36KB) or, for long-term suppliers declaration, in that prescribed in pdfLong-term supplier’s declaration for products not having preferential origin status (PDF, 37KB).

The supplier’s declaration must bear the original signature of the supplier in manuscript and may be made out on a pre-printed form. However, where the invoice and supplier’s declaration are drawn up by computer, the declaration need not be signed in manuscript provided that the supplier gives the client a written undertaking accepting complete responsibility for every suppliers declaration which identifies him as if it had been signed in manuscript by him.

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Information Certificate INF4

To verify the accuracy or authenticity of a supplier’s declaration, the customs authorities may request the exporter to obtain from the supplier an information certificate INF4.

INF4 certificates are issued by the Customs Authorities of the Member State in which the supplier is established. The Customs Authorities have the right to call for any evidence and to carry out any inspection of the supplier’s accounts or any other check that they consider necessary.

The Customs Authorities must issue the information certificate INF4 within three months of receipt of the application submitted to them by the suppliers, indicating whether or not the declaration given by the supplier was correct.

The completed certificate is given to the supplier to forward to the exporter for presentation by him to the relevant Customs Authorities.

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Further information

If you require further information or if you have a specific query on the general administration of preferential rules of origin, and/or suppliers declarations, you should contact the following office:

Office: Classification, Origin and Valuation Unit,
Revenue Commissioners,
Government Offices,
Nenagh,
Co. Tipperary.

Tel. 067 – 63260/63213

Fax. 067 – 63388

Email Address: Quota&OriginSection@revenue.ie

April 2010

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