General provisions on the statement on origin
Article 92
1. A statement on origin may be made out at the time of exportation to the Union or when the exportation to the Union is ensured. Where the products concerned are considered as originating in the beneficiary country of export or another beneficiary country in accordance with the second sub-paragraph of Article 55(4) of Delegated Regulation (EU) 2015/2446 or with the second sub-paragraph of Article 55(6) of that Regulation, the statement on origin shall be made out by the exporter in the beneficiary country of export. Where the products concerned are exported without further working or processing or after being only subject to operations described in Article 47(1)(a) of Delegated Regulation (EU) 2015/2446 and have therefore retained their origin in accordance with the third subparagraph of Article 55(4) and with the third subparagraph of Article 55(6) of that Regulation, the statement on origin shall be made out by the exporter in the beneficiary country of origin. 2. A statement on origin may also be made out after exportation (‘retrospective statement’) of the products concerned. Such a retrospective statement on origin shall be admissible if presented to the customs authorities in the Member State of lodging of the customs declaration for release for free circulation at the latest 2 years after the importation. Where the splitting of a consignment takes place in accordance with Article 43 of Delegated Regulation (EU) 2015/2446 and provided that the 2-year deadline referred to in the first sub-paragraph is respected, the statement on origin may be made out retrospectively by the exporter of the country of exportation of the products. This applies mutatis mutandis if the splitting of a consignment takes place in another beneficiary country or in Norway, Switzerland or Turkey. 3. The statement on origin shall be provided by the exporter to its customer in the Union and shall contain the particulars specified in Annex 22-07 of. It shall be made out in English, French or Spanish. It may be made out on any commercial document allowing identification of the exporter concerned and the goods involved. 4. Paragraphs 1 to 3 shall apply mutatis mutandis to statements on origin made out in the Union for the purpose of bilateral cumulation.