Responsibilities of the importer and custom authority controls

The importer is responsible for any information presented in a customs declaration, including information concerning preferential origin and certificates of origin. Swedish Customs is authorised to verify certificates in cases of suspected discrepancies.

Before a manufacturer or importer issues a proof of origin it is important that they are aware of the origin requirements for the export goods. Certificates of origin should be stamped by a customs authority, or an authorised authority in the country of export. The exporter may, under certain conditions, issue declarations of origin or Commodity Certificate A.TR.

The responsibility of the importer

When importing goods with proof of origin it is important to ascertain as much as possible with regard to how and where the goods were obtained, and the proof of origin. Are the goods manufactured by the provider or elsewhere? Furthermore, verify that the proof of origin is stamped by an authorised authority in the country of exportation; alternatively, that the exporter holds a valid authorisation or registration to issue declarations of origin (invoice declaration, declaration of origin or statement of origin).

The exporter is responsible for the origin information in the proof of origin, but the importer must validate the authenticity thereof.

Customs Authorities will conduct controls

When concerns arise with regard to a certificate of origin used when importing goods, Swedish Customs may return the certificate for verification in the country of issue. Such controls may take up to 12 months. If the outcome indicates that the certificate is invalid, Swedish Customs may charge customs duty retrospectively.

Swedish Customs are authorised to verify certificates of origin going back three years in time.

Verification of origin when trading with Japan and the United Kingdom

The trade agreements with Japan and the United Kingdom contain provisions allowing importers to request preferential treatment without a certificate of origin from the exporter. This is known as the importer’s knowledge. In such cases, the importer must have access to all the necessary information and supporting documents to allow the customs authority of the importing country that the goods are original goods.

To ensure that imported goods have their origin in the party state, the customs authority of the importing country may request information from the importer.

Uppgifter som tullmyndigheten i importlandet får begära från importören

Information that the customs authority of the importing country may request from the importer

The importer may furnish the customs authority with this information, as well as other information deemed relevant by the importer. When the importer has applied the importer’s knowledge, the importer should provide the information to the customs authority. If the importer cannot establish the origin of the goods, the customs authority will deny preferential treatment.

Importer’s knowledge.

Origin verification in the EU-Japan Agreement in the European Commission’s guidelines

Origin verification in the EU-United Kingdom Agreement in the European Commission’s guidelines

Notices from the European Commission to importers concerning doubts of origin

When the European Commission is made aware of discrepancies or if there are any doubts concerning the origin of certain products, the European Commission issues notices to companies in the EU.

The European Commission urges the importers to take precautions, as they may facilitate fraudulent operations when importing the affected goods.

An importer cannot invoke goods faith while there is a notice in force.

The following notices are currently in force:

• Imports of garlic into the Community: Notice 2005/C 197/05
• Imports of textile products from Bangladesh into the Community: Notice 2008/C 41/06
• Imports from Israel to the EU: Notice 2012/C 232/03
• Imports of open mesh fabrics of glass fibres into the European Union from GSP beneficiary countries belonging to the regional cumulation group I and group III: Notice 2015/C 314/06)