Supporting documents

You must be able to demonstrate the origin status of your goods when making out declarations or applying for proof of origin. The required documentation depends inter alia on whether you are the manufacturer or retailer, and the category of rules of origin that apply to your goods.

Retailers

Goods from an EU Member State

If the goods were not manufactured by your undertaking, you will need a supplier's declaration that indicates that the goods meet the rules of origin.

Find out more about supplier's declaration and download templates.

Example:

A retailer purchases goods from suppliers in Germany and Sweden, and subsequently exports the goods in an unaltered state to Canada. To issue declaration of origin, the retailer needs supplier's declarations from their suppliers.

Goods purchased in third countries

When purchasing goods from third countries, you may need a certificate of origin to certify the origin of the goods.

Example:

A retailer purchases goods from a supplier in Norway, and subsequently exports the goods in an unaltered state to Morocco. To issue a certificate of origin or apply for a EUR.1 Certificate, the retailer needs proof of origin. This may either be a EUR.1 Certificate or declarations of origin from the supplier.

Manufacturers

When manufacturing goods, you need to calculate the origin of the finalised goods. You need to retain your calculation as a supporting document. The contents of such calculations depend on which rule of origin is applied.

The rule of origin that applies to your goods can be found in the relevant agreement, based on the HS number of the goods. The rule of origin dictates the scope of your calculation. The rule of origin may be value based, a limit for how much non-originating materials (as a percentage) the finalised goods may contain. Other times the HS number of the goods will change during production, which is known as a change of tariff classification. Sometimes, a simple calculation is enough.

If you already have simple materials inventory for the goods, you can simply remove any unnecessary information and use it.

Examples of origin calculations.

Supplier's declarations and proof of origin

In addition to calculations of origin, you may also need supplier's declarations and proof of origin to certify the origin of input materials (see “Retailers” above).

Invoices and product sheets

You may also need to use invoices as supporting documents You may need the invoices to certify the value of the finalised goods, as well as the value of the input materials.

Invoices may also be used to certify that any materials used and the finalised goods are correctly classified. If the goods are difficult to classify, you may need a brochure or a product sheet to certify that the classification is correct.

Retain these documents for at least three years

Swedish Customs is authorised to inspect certificates of origin retrospectively for up to three years. During this time, you are required all necessary documents to support the validity of the certificate. When issuing a statement of origin for South Korea, you are required to retain a copy of the statement and supporting documents for at least five years. When exporting originating goods to Japan and the United Kingdom, the documents should be retained for at least four years.

Responsibilities of the exporter and customs inspections.