Important information to be able to export from the EU to the UK:
NI GA 04/2021 regarding the preparation of origin declarations based on supplier declarations for preferential exports to the United Kingdom during a transitional period.
In order to export goods from the European Union to the United Kingdom (except Northern Ireland) and that upon arrival in said third country, they benefit by being imported from the exemptions or tariff reductions established in the Trade Agreement between the EU and the UK, and in accordance with the provisions of article 68.1 RECAU, the originating status of the EU must be accredited by “communication of origin” on the invoice or other commercial document that identifies the exported goods, indicating the REX number granted by the customs authorities of the EU to the exporter, if the consignment goods have a value of more than 6,000 euros.
That is, for shipments to the United Kingdom of goods with a value of more than 6,000 euros, these invoices must be issued by a Registered Exporter, for which they must have the appropriate customs authorization after justifying the originating nature of the EU of their goods by means of the possession of the appropriate declarations from its suppliers.
In general, in order to obtain the customs authorizations of “Authorized Exporter” or Registered Exporter (REX) “, the exporter must prove the originating status of the exported goods or the materials used during their manufacture in the EU by means of declarations that must be in your possession and renew as they are no longer valid. In the case of the “Long-term Supplier Declaration”, according to art. 62 and Annex 22-16 of Regulation (EU) 2015/2447 (RECAU), it will be valid for a maximum of 2 years.
Long-Term Declaration Model for goods with preferential origin (Annex No. 22-16 of the Execution Regulation of CAU 2015/447) https://eur-lex.europa.eu/legal-content/ES/TXT/PDF/?uri=CELEX:32015R2447&from=ES
The supplier’s declaration is a declaration by which the supplier provides information to his customer regarding the originating status of the goods with regard to the specific preferential rules of origin. However, the supplier is the person who has control and knowledge of the original nature of the goods delivered.
By issuing a supplier declaration, the supplier declares the originating nature of the goods it supplies to its customer, who needs this information to certify the preferential origin of the goods it exports. (Exported merchandise is the supplier’s finished product or a product incorporating the supplied material).
Long-term supplier declarations are one-time declarations valid for shipments over a longer period of time. They can be extended for any shipment delivered over a period of up to a maximum of two years. A long-term supplier’s declaration is valid for all the goods mentioned in the supplier’s declaration, which are delivered within the specified period. The extension of a long-term supplier declaration requires that the originating status of the goods be guaranteed throughout the validity period.
The supplier shall immediately inform the customer of the goods, if the information provided in his long-term supplier declaration is no longer applicable. A long-term supplier statement will be made out for shipments dispatched over a period of time and must indicate three dates:
a) the date of extension of the declaration (date of issue);
b) the start date of the period (start date), which may not be earlier than 12 months or later than 6 months from the date of issue;
c) the end date of the period (end date), which may not be more than 24 months after the start date.
It is possible to set different validity periods (start date and end date) of the long-term supplier declaration. This can cover past periods (12 months maximum), future periods (24 months maximum), and past and future periods (24 months maximum). This is done by mentioning “This declaration is valid for all shipments of these products sent from: …. to. …”.
Example: On September 15, 2021 (date of issue of the long-term declaration) it is possible to extend a long-term declaration for shipments sent from January 1, 2021 (validity start date) until December 31, 2022 (end date of validity).