Proof of Union’s originating status for the purpose of bilateral cumulation and approved exporter
Article 77
1. Evidence of the originating status of Union products shall be furnished by either of the following: (a) the production of a movement certificate EUR.1, issued using the form set out in Annex 22-10; or (b) the production of an invoice declaration, the text of which is set out in Annex 22-09 of Delegated Regulation (EU) 2015/2446. An invoice declaration may be made out by any exporter for consignments containing originating products whose total value does not exceed EUR 6 000 or by an approved Union exporter. 2. The exporter or its representative shall enter ‘GSP beneficiary countries’ and ‘EU’, or ‘Pays bénéficiaires du SPG’ and ‘UE’, in box 2 of the movement certificate EUR.1. 3. The provisions of this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446 concerning the issue, use and subsequent verification of certificates of origin Form A shall apply mutatis mutandis to EUR.1 movement certificates and, with the exception of the provisions concerning their issue, to invoice declarations. 4. The customs authorities of the Member States may authorise any exporter established in the customs territory of the Union, hereinafter referred to as an ‘approved exporter’, who makes frequent shipments of products originating in the Union within the framework of bilateral cumulation to make out invoice declarations, irrespective of the value of the products concerned, where that exporter offers, to the satisfaction of the customs authorities, all guarantees necessary to verify the following: (a) the originating status of the products; (b) the fulfilment of other requirements applicable in that Member State. 5. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration. 6. The customs authorities shall monitor the use of the authorisation by the approved exporter. The customs authorities may withdraw the authorisation at any time. They shall withdraw the authorisation in each of the following cases: (a) the approved exporter no longer offers the guarantees referred to in paragraph 4; (b) the approved exporter does not fulfil the conditions referred to in paragraph 5; (c) the approved exporter otherwise makes improper use of the authorisation. 7. An approved exporter shall not be required to sign invoice declarations provided that the approved exporter gives the customs authorities a written undertaking accepting full responsibility for any invoice declaration which identifies the approved exporter as if the approved exporter had signed it with his handwritten signature.