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Commission Implementing Regulation (EU) 2015/2447 Article 99

Commission Implementing Regulation (EU) 2015/2447 Article 99

Validity of statement on origin

Article 99

1.   A statement on origin shall be made out for each consignment. 2.   A statement on origin shall be valid for 12 months from the date on which it is made out. 3.   A single statement on origin may cover several consignments if the goods meet the following conditions: (a) they are presented unassembled or disassembled within the meaning of General Interpretative rule 2(a) of the Harmonised System; (b) they are falling within Sections XVI or XVII or headings 7308 or 9406 of the Harmonised System; and (c) they are intended to be imported by instalments.

Read the full instrument → · Read this in context: Subsection 7 — Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union from the date of the application of the registered exporter system →

Other provisions in Subsection 7 — Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union from the date of the application of the registered exporter system

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

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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