Notwithstanding Articles 61 and 62 of Implementing Regulation (EU) 2015/2447, for the purposes of the application of the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, an exporter may until 31 December 2021 make out statements on origin for exports to the United Kingdom on the basis of supplier’s declarations to be provided by the supplier subsequently on condition that by 1 January 2022 the exporter has the supplier’s declarations in his or her possession.
If the exporter does not have those supplier’s declarations in his or her possession by that date, the exporter shall inform the importer on 31 January 2022 at the latest.