What is the benefit of a supplier declaration, and what are the associated due diligence obligations?

The benefit of a supplier declaration lies in the fact that it can be issued by the company on its own responsibility and without any involvement from the authorities. However, these circumstances lead to  special due diligence obligations. The customs authorities can check the accuracy of a supplier declaration at any time, and can request all of the necessary proofs. These include the submission of an  INF 4 information certificate that the supplier must request from its responsible customs office. 


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