Supplier's Declarations for Preferential Origin

Quick answer

A Supplier’s Declaration is a formal statement by the supplier certifying the preferential origin of goods, essential for claiming preferential customs treatment within the EU. The declaration form CN22 is a specific customs declaration used primarily for postal shipments and small consignments that may require origin certification.

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Key takeaways

• Supplier’s Declarations certify the preferential origin of goods to benefit from reduced customs duties within the EU.
• The declaration form CN22 is a customs declaration form used for small parcels and postal shipments, which must include accurate origin information.
• Declarations must be completed in an official EU language and bear the supplier’s handwritten or electronic signature.
• Various types of declarations exist, including long-term declarations and declarations for goods processed in the EU without preferential origin.
• Electronic declarations are permitted, subject to authentication and responsibility undertakings.
• Supporting certificates such as EUR.1 and INF 4 may accompany declarations depending on the trade context.
• The declaration form CN22 must be affixed visibly on parcels, typically on the outside packaging.

What is a Supplier’s Declaration?

A Supplier’s Declaration is a document issued by the supplier of goods that certifies the preferential origin of those goods. This declaration confirms that the goods meet the conditions required under preferential trade agreements or EU origin rules, enabling the consignee to claim preferential customs duties when importing into the EU single market. The declaration identifies the goods’ originating status as per the Union Customs Code and its implementing provisions, facilitating customs clearance and preferential treatment ^[1].

In practice, the Supplier’s Declaration is a key compliance document for EU businesses importing or trading goods under preferential origin regimes. It provides customs authorities with evidence that the goods qualify for reduced or zero customs duties under EU trade agreements.

When is a Supplier’s Declaration Required?

Supplier’s Declarations are required whenever goods are imported into the EU under preferential arrangements and the importer wishes to claim preferential tariff treatment. This applies to goods that have obtained preferential originating status or goods processed in the EU but not yet considered preferentially originating ^[1:1].

For postal shipments or small consignments, the declaration form CN22 is commonly used as a customs declaration that includes origin information. When sending goods via postal services, the CN22 must accompany the parcel to inform customs authorities of the contents and their preferential origin status.

Additionally, Supplier’s Declarations are needed for:

• Single shipments where preferential origin must be certified.
• Long-term supply arrangements where a long-term declaration is issued covering multiple shipments over a defined period.
• Goods subject to specific trade remedies or countervailing duties where additional certificates or declarations might be required ^[2].

Failure to provide a Supplier’s Declaration when required may result in the loss of preferential treatment and the imposition of full customs duties.

Types of Supplier’s Declarations and Their Forms

The EU legal framework distinguishes several types of Supplier’s Declarations depending on the nature of the goods and the trade context:

1. Standard Supplier’s Declaration for Preferential Origin
   This declaration certifies that the goods meet the preferential origin criteria. It must be completed as per Annex 22-15 of Commission Implementing Regulation (EU) 2015/2447 ^[1:2].

2. Long-term Supplier’s Declaration
   For ongoing supply relationships, a long-term declaration covers multiple shipments over a specified period. It follows the format in Annex 22-16 ^[1:3].

3. Supplier’s Declaration for Goods Processed in the EU Without Preferential Origin
   When goods have undergone working or processing in the EU but do not yet have preferential origin, declarations are made according to Annex 22-17 or 22-18 for long-term declarations ^[1:4].

4. Declaration Form CN22
   The CN22 is a customs declaration form used primarily for postal shipments and small parcels. It provides customs authorities with information on the contents, origin, and value of the goods. It must be completed accurately and affixed to the parcel ^[3].

5. Supporting Certificates
   Other forms such as the Information Certificate INF 4 and the Movement Certificate EUR.1 serve as supporting documents to Supplier’s Declarations in preferential trade. These forms have specific printing, language, and content requirements detailed in Commission Implementing Regulation (EU) 2015/2447 ^[4][5].

Each form has precise layout, language, and signature requirements to ensure authenticity and acceptance by customs authorities.

Completing a Supplier’s Declaration: Key Information

When completing a Supplier’s Declaration, including the declaration form CN22, EU businesses must ensure the following information is accurately provided:

• Supplier Details: Full name, address, and country of the supplier.
• Consignee Details: Full name, address, and country of the recipient.
• Invoice Number(s): Reference to the commercial invoice(s) related to the shipment.
• Description of Goods: Detailed description sufficient to identify the goods in commercial practice, including marks, numbers, packaging type, and quantity.
• Origin Declaration: Clear statement that the goods meet the preferential origin criteria.
• Date and Place of Declaration: Where and when the declaration is made.
• Signature: The supplier’s handwritten signature or an electronically authenticated signature if applicable.
• Supporting Documents: References to any supporting evidence such as import documents, movement certificates, or manufacturer’s declarations ^{[3:1][4:1][1:5]}.

For the declaration form CN22, the description of goods and origin information must be clearly stated on the form attached to the parcel. The form serves as the customs declaration for postal shipments and must be visible to customs officials.

It is important to avoid erasures or overwriting on the forms. Any corrections must be made by deleting incorrect information and adding the correct details, initialled by the declarant and endorsed by customs authorities where applicable ^[4:2][6].

Electronic Declarations and Signature Requirements

Supplier’s Declarations may be drawn up electronically, provided the electronic declaration is authenticated or the supplier issues a written undertaking accepting full responsibility for the declaration as if it were signed by hand. This flexibility facilitates digital trade and reduces administrative burdens for EU businesses ^[1:6].

However, the handwritten signature remains the standard for paper declarations, including the declaration form CN22, unless electronic authentication is explicitly used.

For electronic declarations, the exporter or trader receiving the declaration must ensure the authenticity and traceability of the supplier’s commitment, maintaining records for customs verification.

Language Requirements for Declarations

Supplier’s Declarations must be completed in one of the official languages of the European Union. This requirement ensures that customs authorities across Member States can understand and verify the declaration. Where the customs authority of the Member State requires, a translation into the official language of that Member State may be requested ^[3:2].

For example, a declaration completed in English may require translation if submitted to customs in a Member State where English is not an official language. This rule applies to all Supplier’s Declarations, including the declaration form CN22 and supporting certificates such as INF 4 or EUR.1.

Other Relevant Certificates and Declarations

In addition to Supplier’s Declarations, EU businesses may need to provide other certificates or declarations depending on the goods and trade context:

• Information Certificate INF 4: Used to facilitate the establishment of preferential origin within the EU. It includes detailed information about the supplier, consignee, goods description, and origin declaration ^[4:3].

• Movement Certificate EUR.1: A widely used certificate for preferential trade, printed on special security paper with specific formatting and signature requirements. It certifies the preferential origin of goods for customs purposes ^[5:1].

• Export Undertaking Certificate: For goods subject to countervailing duties or trade remedies, such as crystalline silicon photovoltaic modules from China, certificates issued by relevant authorities like CCCME are required alongside commercial invoices ^[2:1].

• Commercial Invoices with Origin Declarations: In some cases, origin declarations are included directly on commercial invoices, which must contain specific information such as product codes, CN codes, and detailed descriptions ^[7].

These documents complement Supplier’s Declarations and help ensure compliance with EU customs and trade rules.

Next steps

1. Obtain the appropriate declaration form CN22 from the postal or customs authority for shipments requiring origin certification.
2. Accurately complete the declaration form CN22 with supplier, consignee, invoice, and detailed goods description information.
3. Ensure the declaration is signed by hand or electronically authenticated, and dated and placed correctly on the parcel.
4. Verify that the declaration is completed in an official EU language or prepare a translation if requested by the relevant Member State authority.
5. Retain copies of all supporting documents, including commercial invoices and any certificates, for customs verification and audit purposes.

FAQ

How do I get a CN22 form?
The CN22 form is typically provided by postal services or customs authorities for use in postal shipments and small parcels. EU businesses can request the form from their national postal operator or customs office ^[3:3].

Can I print a customs declaration form?
Yes, customs declaration forms such as CN22 can be printed by the business or the postal operator, provided they meet the required format and content specifications. For official certificates like EUR.1 or INF 4, printing is usually controlled by the competent authorities or approved printers ^[4:4][5:2].

Where do you put CN22 on a parcel?
The CN22 form must be affixed visibly on the outside of the parcel, typically on the top surface or a dedicated customs declaration pouch, so that customs authorities can easily inspect it during transit ^[3:4].

Where do I get a customs declaration form?
Customs declaration forms can be obtained from the national customs authority or postal operator. For official certificates, the competent customs office or authorised printers provide the forms. EU businesses should contact their relevant national competent authority to acquire the correct forms ^[4:5][5:3].

Sources

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1. Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 63

2. Commission Implementing Regulation (EU) 2017/366 of 1 March 2017 imposing definitive countervailing duties on imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or consigned from the People’s Republic of China following an expiry review pursuant to Article 18(2) of Regulation (EU) 2016/1037 of the European Parliament and of the Council and terminating the partial interim review investigation pursuant to Article 19(3) of Regulation (EU) 2016/1037

3. Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

4. Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

5. Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

6. Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

7. Commission Implementing Regulation (EU) 2017/366 of 1 March 2017 imposing definitive countervailing duties on imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or consigned from the People’s Republic of China following an expiry review pursuant to Article 18(2) of Regulation (EU) 2016/1037 of the European Parliament and of the Council and terminating the partial interim review investigation pursuant to Article 19(3) of Regulation (EU) 2016/1037