What needs to be formally observed when issuing a supplier declaration?

The legal foundations  for the issuing of a supplier declaration are  Articles 61 to 66 of the Implementing Act (EU) 2015/2447 for the Union Customs Code. The Act sets out the binding wording for the  supplier declarations . As it is not mandatory to specify the act number and as the wording does not change for supplier declarations for goods with preferential origin status, supplier declarations can in general be issued without specifying the act number.

Country names in supplier declarations

When  naming the countries for which the supplier declaration applies, both the  official country name  and the  two-letter ISO alpha codes  can be used. Collective names such as "EFTA" or "CEE" are not permitted; neither is the designation EC for the European Community. As there is no ISO country code for the EC, and because this code is often confused with that for Egypt when written in the German form of "EG", either "European Community" should be used, or the abbreviated versions EEC, CEE or CE. The abbreviation EU is also accepted, as is "European Union".  Supplier declarations can also be issued retroactively, i.e. they must be accepted even if they are issued after a delivery has taken place. As of 1 May 2016, long-term supplier declarations  can be issued retroactively to a maximum of 1 year prior to the date of issue.

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