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Commission Implementing Regulation (EU) 2015/2447 Article 85

Commission Implementing Regulation (EU) 2015/2447 Article 85

Registration procedure in the Member States and procedures at export applicable during the transition period to the application of the registered exporter system

Article 85

1.   On 1 January 2017, the customs authorities of Member States shall start the registration of exporters established in their territories. 2.   As of 1 January 2018, the customs authorities in all Member States shall cease to issue movement certificates EUR.1 for the purpose of cumulation under Article 53 of Delegated Regulation (EU) 2015/2446. 3.   Until 31 December 2017, the customs authorities of Member States shall issue movement certificates EUR.1 or replacement certificates of origin Form A at the request of exporters or re-consignors of goods who are not yet registered. This shall also apply if the originating products sent to the Union are accompanied by statements on origin made out by a registered exporter in a beneficiary country. 4.   Exporters in the Union, registered or not, shall make out statements on origin for originating products consigned, where the total value thereof does not exceed EUR 6 000, as from 1 January 2017. Exporters, once registered, shall make out statements on origin for originating products consigned, where the total value thereof exceeds EUR 6 000, as of the date on which their registration is valid in accordance with Article 86(4) of this Regulation. 5.   Re-consignors of goods who are registered may make out replacement statements on origin from the date from which their registration is valid in accordance with Article 86(4) of this Regulation. This shall apply regardless of whether the goods are accompanied by a certificate of origin Form A issued in the beneficiary country or an invoice declaration or a statement on origin made out by the exporter.

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Other provisions in Subsection 5

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 85 of Commission Implementing Regulation (EU) 2015/2447 (LawPlayer, data as of 2026-07-04)

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