Obligations of exporters
Article 91
1. Exporters and registered exporters shall comply with the following obligations: (a) they shall maintain appropriate commercial accounting records concerning the production and supply of goods qualifying for preferential treatment; (b) they shall keep available all evidence relating to the materials used in the manufacture; (c) they shall keep all customs documentation relating to the materials used in the manufacture; (d) they shall keep for at least 3 years from the end of the calendar year in which the statement on origin was made out, or longer if required by national law, records of: (i) the statements on origin they made out; (ii) their originating and non-originating materials, production and stock accounts. Those records and those statements on origin may be kept in an electronic format but shall allow the materials used in the manufacture of the exported products to be traced and their originating status to be confirmed. 2. The obligations provided for in paragraph 1 shall also apply to suppliers who provide exporters with suppliers’ declarations certifying the originating status of the goods they supply. 3. The re-consignors of goods, whether registered or not, who make out replacement statements on origin shall keep the initial statements on origin they replaced for at least 3 years from the end of the calendar year in which the replacement statement on origin was made out, or longer if required by national law.