ANNEX IVSupplementary provisions
ANNEX IV ‘ ANNEX 22-15 Supplier’s declaration referred to in Article 61(3) TITLE I DATA REQUIREMENTS CHAPTER 1 Introductory notes to the data requirements table 1. This Annex describes the data elements (D.E.) required as particulars of the supplier’s declaration, in accordance with Article 61(3) of this Regulation. Those data elements are organised in data groups (D.G.) and, where appropriate, data sub-groups (D.SG.). A D.E. number is composed of three digits and structured as follows: [1 st digit: D.G. number ].[2 nd digit: D.SG. number – in the absence of D.SG., that number is zero ][3 rd digit: sequential number ]. 2. The data elements which may be provided for each type of supplier’s declaration are set out in the data requirements table in Chapter 3. Chapter 2 provides information on data requirements table column headings and data groups. 3. The data requirements table in Chapter 3 determines the status of each data element; meaning whether it is mandatory (“M”) or optional (“O”) for the supplier, and whether it is relevant at declaration (“D”) or item (“I”) level. Blank boxes in columns 3 to 8 of the table mean that there is no such status for the D.E. at stake, insofar as the column is concerned. The optional status of a data element for the supplier as determined in this Annex is without prejudice to contractual arrangements between the supplier and the customer providing otherwise. 4. The “M” or “O” symbols have no bearing on the fact that certain data elements are required only where the type of supplier’s declaration or the circumstances warrant it. They may be complemented by conditions or clarifications listed in Notes of the data requirements table in Chapter 3. 5. The specific provisions and codes in relation to data requirements set out in Title II shall apply without prejudice to the status of the data element concerned, as defined in the data requirements table in Chapter 3. 6. Without affecting the obligation for the supplier to provide data in accordance with this Annex and without prejudice to Article 61(4) and (5), the content of the data provided by the supplier to the customer for a given requirement is based on the information as known by the supplier at the time the supplier’s declaration is provided to the customer. 7. In pdf or printed versions of the supplier’s declarations, codes may be replaced by their meaning in plain language. CHAPTER 2 Table legend Section 1 Column headings Column No Column heading Column content 1 D.E. No. Order number allocated to the data element concerned (beginning with the number of the data group) 2 Data element Name of the data element concerned 3 SDS1 Status of the data element concerned in a Supplier’s Declaration for a Single consignment of goods having preferential origin 4 SDS2 Status of the data element concerned in a Supplier’s Declaration for a Single consignment of goods not having preferential origin 5 SDS3 Status of the data element concerned in a Supplier’s Declaration for a Single consignment of goods having and goods not having preferential origin 6 SDM1 Status of the data element concerned in a Supplier’s Declaration for Multiple consignments of goods having preferential origin 7 SDM2 Status of the data element or sub-element concerned in a Supplier’s Declaration for Multiple consignments of goods not having preferential origin 8 SDM3 Status of the data element concerned in a Supplier’s Declaration for Multiple consignments of goods having and goods not having preferential origin Section 2 Data groups and Sub–groups Group No Title Sub-group No Title Group 1 Declaration 1.1 Type and text 1.2 Documents Group 2 Parties 2.1 Supplier 2.2 Representative 2.3 Customer Group 3 Dates Group 4 Customs Group 5 Goods 5.1 Goods identification 5.2 Goods origin Group 6 Materials 6.1 Non-originating materials 6.2 Originating materials Group 7 Other data elements 7.1 Cumulation 7.2 Accounting segregation CHAPTER 3 Data requirements table 1 2 3 4 5 6 7 8 D.E. No Data element SDS1 SDS2 SDS3 SDM1 SDM2 SDM3 1. Declaration 1.1. Type and text 1.11 Declaration type M M M M M M D D D D D D 1.12 Additional declaration type M M M M M M D D D D D D 1.13 Declaration text M M M M M M D D D D D D 1.2. Documents 1.21 Document reference number O (1) O (1) O (1) O (1) O (1) O (1) D D D D D D 2. Parties 2.1. Supplier 2.11 Name M M M M M M D D D D D D 2.12 Identification number M M M M M M D D D D D D 2.13 Type of person O O O O O O D D D D D D 2.14 Address M M M M M M D D D D D D 2.15 Contact person O O O O O O D D D D D D 2.2. Representative 2.21 Name O O O O O O D D D D D D 2.22 Identification number O (2) O (2) O (2) O (2) O (2) O (2) D D D D D D 2.23 Type of person O O O O O O D D D D D D 2.24 Status O (2) O (2) O (2) O (2) O (2) O (2) D D D D D D 2.25 Address O (2) O (2) O (2) O (2) O (2) O (2) D D D D D D 2.26 Contact person O (2) O (2) O (2) O (2) O (2) O (2) D D D D D D 2.3. Customer 2.31 Name M M M M M M D D D D D D 2.32 Identification number O O O O O O D D D D D D 2.33 Type of person O O O O O O D D D D D D 2.34 Address M M M M M M D D D D D D 2.35 Contact person O O O O O O D D D D D D 3. Dates 3.01 Date of making out M M M M M M D D D D D D 3.02 Start date M M M D D D 3.03 End date M M M D D D 4. Customs 4.01 Customs authority O O O O O O D D D D D D 5. Goods 5.1 Goods identification 5.11 Goods item number O O O O O O I I I I I I 5.12 Description M M M M M M I I I I I I 5.13 Commodity code M M M M M M I I I I I I 5.14 Value O M M (5) O M M (5) I I I I I I 5.15 Weight O M M (5) O M M (5) I I I I I I 5.2. Goods origin 5.21 Originating status M M M M M M I (A) I (A) I (A) I (A) I (A) I (A) 5.22 Country of preferential origin M M (3) M M (3) I (A) I (A) I (A) I (A) 5.23 Preferential agreement M O M (3) M O M (3) I (A) I I (A) I (A) I I (A) 5.24 Origin legal framework M M M M M M I (A) I I (A) I (A) I I (A) 5.25 Origin criteria M (4) M (3)(4) M (4) M (3)(4) I (A) I (A) I (A) I (A) 6. Materials 6.1. Non-originating materials 6.11 Description M M (5) M M (5) I I I I 6.12 Commodity code M M (5) M M (5) I I I I 6.13 Value M M (5) M M (5) I I I I 6.14 Weight M M (5) M M (5) I I I I 6.15 Processing M M (5) M M (5) I I I I 6.2. Originating materials 6.21 Country of preferential origin M M (5) M M (5) I (B) I (B) I (B) I (B) 6.22 Preferential agreement M M (5) M M (5) I (B) I (B) I (B) I (B) 6.23 Origin legal framework M M (5) M (B) M (5) I (B) I (B) I (B) I (B) 7. Other data elements 7.1. Cumulation 7.11 Application M M M M M M I (C) I (C) I (C) I (C) I (C) I (C) 7.12 Type O (6) O (6) O (6) O (6) O (6) O (6) I (C) I (C) I (C) I (C) I (C) I (C) 7.13 Country of preferential origin M (6) M (6) M (6) M (6) M (6) M (6) I (C) I (C) I (C) I (C) I (C) I (C) 7.14 Preferential agreement M (6) M (6) M (6) M (6) M (6) M (6) I (C) I (C) I (C) I (C) I (C) I (C) 7.2. Accounting segregation 7.21 Application M M M M I (D) I (D) I (D) I (D) 7.22 Type M (7) M (7) M (7) M (7) I (D) I (D) I (D) I (D) 7.23 Text M (7) M (7) M (7) M (7) I (D) I (D) I (D) I (D) 7.24 Preferential agreement M (7) M (7) M (7) M (7) I (D) I (D) I (D) I (D) Notes Note number Note description (1) This information shall be provided only where the particulars of the supplier’s declaration are not all contained in one single data set or document. (2) Where the name of a representative is mentioned under D.E. 2.21, this information shall be provided. (3) This information shall be provided only in relation with the goods having preferential origin, covered by the supplier’s declaration. (4) This information shall be provided only where the rules of origin for the purposes of the preferential agreement concerned require it. (5) This information shall be provided, where relevant, only in relation with the goods not having preferential origin, covered by the supplier’s declaration. (6) This information shall be provided only where it is indicated under D.E. 7.11 that a system of cumulation of origin has been applied. And, if so, the information mentioned in D.E. 7.12 may be provided. (7) This information shall be provided only where it is indicated under D.E. 7.21 that a system of accounting segregation has been applied. (A) Where a supplier’s declaration covers goods having the same originating status (D.E. 5.21) and, in case of goods having preferential origin, the same country of preferential origin (D.E. 5.22), under the same preferential agreement (D.E. 5.23) and origin legal framework (D.E. 5.24), this information may be provided at declaration level (D) and omitted at item level (I). (B) Where a supplier’s declaration covers goods not having preferential origin, produced from originating materials having the same country of preferential origin (D.E. 6.21), under the same preferential agreement (D.E. 6.22) and origin legal framework (D.E. 6.23), this information may be provided at declaration level (D) and omitted at item level (I) (C) Where cumulation has been applied to all the goods covered by a supplier’s declaration under the same preferential agreement (D.E. 7.14), this information may be provided at declaration level (D) and omitted at item level (I) (D) Where accounting segregation has been applied to all the goods covered by a supplier’s declaration under the same preferential agreement (D.E. 7.23), this information may be provided at declaration level (D) and omitted at item level (I) TITLE II SPECIFIC PROVISIONS AND CODES IN RELATION WITH DATA REQUIREMENTS Introduction: The specific provisions and codes contained in this Title shall apply to the data elements referred to in the data requirements table in Title I, Chapter 3, of this Annex, insofar as those data elements are used, because either they are mandatory, or the supplier opted to use them, in accordance with that table. Group 1 – Declaration 1.1 Type and text The data elements below aim at providing information on the type and nature of the supplier’s declaration 1.11 Declaration type Indicate whether the supplier’s declaration is made out for a single consignment or for multiple consignments. Enter the relevant code, as follows: SDS: supplier’s declaration for a single consignment SDM: supplier’s declaration for a multiple consignment 1.12 Additional declaration type Indicate whether the supplier’s declaration is made out for goods having preferential origin, or goods not having preferential origin, or goods having and goods not having preferential origin. Enter the relevant code, as follows: 1: only goods having preferential origin 2: only goods not having preferential origin 3: goods having and goods not having preferential origin 1.13 Declaration text Enter the following supplier’s statement and undertakings: “I, supplier of the goods covered by this declaration, assume responsibility for the accuracy and completeness of the information it contains regarding the determination of the originating status of those goods, and the authenticity, accuracy and validity of any supporting document. I undertake to inform immediately the customer, to whom those goods were supplied, where this declaration was incorrect or is no longer applicable in relation to some or all of the goods concerned. I undertake to make available at any time to the competent customs authorities, upon their request, the supplier’s declaration and any further supporting documents they would require.” 1.2 Documents 1.21 Document reference number Where the particulars of the supplier’s declaration are not all contained in one single data set or document, indicate the reference(s) of the relevant set(s) or document(s) containing those particulars. Group 2 – Parties 2.1 Supplier The data elements below aim at providing information on the supplier 2.11 Name Enter the full name and, where applicable, the legal form of the supplier 2.12 Identification number Indicate the number by which the supplier is identified, in accordance with the Union legislation in force 2.13 Type of person Indicate the type of person the supplier is, as defined in Article 5(4) of the Code. Enter the relevant code, as follows: 1: natural person 2: legal person 3: association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts 2.14 Address Indicate the precise address of the supplier (name of the street, number of building or facility, P.O. box information, postcode, city, specific region or province, country) 2.15 Contact person Indicate the name, phone number and e-mail address of a contact person, for communication purposes 2.2 Representative The data elements below aim at providing, where applicable, information on the representative 2.21 Name Enter the full name and, where applicable, the legal form of the representative 2.22 Identification number Indicate the number of the representative 2.23 Type of person Indicate the type of person the representative is, as defined in Article 5(4) of the Code. Enter the relevant code, as follows: 1: natural person 2: legal person 3: association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts 2.24 Status Indicate the status of the representative. Where the representation is indirect, the supplier’s declaration shall mention the same person as representative and supplier, even though such supplier acts, as representative, on behalf of other persons. Enter the relevant code, as follows: 1. Representative (direct representation within the meaning of Article 18(1) of the Code) 2. Representative (indirect representation within the meaning of Article 18(1) of the Code). 2.25 Address Indicate the precise address of the representative (name of the street, number of building or facility, P.O. box information, postcode, city, specific region or province, country) 2.26 Contact person Indicate the name, phone number and e-mail address of a contact person, for communication purposes 2.3 Customer The data elements below aim at providing information on the customer 2.31 Name Enter the full name and, where applicable, the legal form of the customer 2.32 Identification number Indicate the number of the customer 2.33 Type of person Indicate the type of person the customer is, as defined in Article 5(4) of the Code. Enter the relevant code, as follows: 1: natural person 2: legal person 3: association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts 2.34 Address Indicate a relevant address of the customer. 2.35 Contact person Indicate the name, phone number and e-mail address of a contact person, for communication purposes Group 3 – Dates 3.01 Date of making out Indicate the date on which the supplier’s declaration is made out. 3.02 Start date Indicate the date of commencement of the period of validity of the supplier’s declaration, which may not be more than 12 months before or more than 6 months after the date of making out. 3.03 End date Indicate the date of end of the period of validity of the supplier’s declaration, which may not be more than 24 months after the start date. Group 4 – Customs 4.01 Customs authority Indicate the customs authority responsible for the verification of the supplier’s declaration Group 5 – Goods 5.1 Goods identification The data elements below aim at identifying the goods covered by the supplier’s declaration 5.11 Goods item number Item number assigned to the goods by the supplier, where there is more than one item of goods covered by the supplier’s declaration. The supplier may, in addition and upon the customer’s request, indicate the item number assigned to the goods by the customer. 5.12 Description Provide a plain language description of the goods, precise enough to allow identifying them and the rules of origin applied for the determination of their originating status. 5.13 Commodity code Indicate at appropriate HS or CN level, upon the customer’s request and where necessary to complete the description of the goods (D.E. 5.12), the commodity code number corresponding to the goods in question. 5.14 Value Indicate the value of the goods not having preferential origin covered by the supplier’s declaration, per unit, where relevant for the acquisition of preferential origin by products to be subsequently obtained from those goods. ‘Value’ means the ex-works price of the goods, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the goods in the Union. 5.15 Weight Indicate the weight of the goods not having preferential origin covered by the supplier’s declaration, per unit, where relevant for the acquisition of preferential origin by products to be subsequently obtained from those goods. ‘Weight’ means the net mass of the goods. 5.2 Goods origin The data elements below aim at providing information on the originating status of the goods covered by the supplier’s declaration 5.21 Originating status Indicate the originating status of the goods in accordance with its definition in Article 60(5) of this Regulation. See also Note (A) on the data requirements table. Enter the relevant code, as follows: 1: goods having preferential origin 2: goods not having preferential origin 9: where relevant, goods not covered (e.g. goods listed in a document used for making out the declaration but not covered by it) 5.22 Country of preferential origin Indicate the Union or the country or region/group of countries of preferential origin of the goods. Enter the relevant Union code for the Union or the country or region/group of countries concerned. Where the goods have acquired preferential origin in several countries or region/groups of countries, the supplier’s declaration may enter the relevant codes for all the countries of preferential origin concerned. 5.23 Preferential agreement Indicate the country or region/group of countries with which the Union has the preferential agreement under which the preferential origin of the goods was determined Enter the relevant Union code for the country or region/group of countries concerned. Where the preferential origin of the goods may be determined in the context of more than one preferential agreement with a country or a region/group of countries, indicate the preferential agreement concerned. Where the preferential origin of that country or a region/group of countries is acquired under more than one of those agreements, the supplier’s declaration may indicate all those agreements. 5.24 Origin legal framework Where the preferential origin of the goods may be determined in the context of a preferential agreement with a country or a region/group of countries, under more than one set of preferential rules of origin, indicate the legal framework, or frameworks used to determine the preferential origin. Where the country or region/group of countries is a Contracting Party to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin (PEM Convention), the legal framework, or frameworks to indicate are the PEM Convention and/or the PEM transitional rules of origin. Enter the relevant codes, as follows: 1: PEM Convention 2: PEM transitional rules of origin 3: PEM Convention and transitional rules of origin (‘PEM permeability’) Where no legal framework is indicated, by default the supplier’s declaration shall be considered as indicating that the PEM Convention was used to determine the preferential origin of the goods. 5.25 Origin criteria Indicate the criteria fulfilled to consider the goods as having preferential origin. Enter the relevant codes, as resulting from the rules of origin for the preferential agreement concerned. Group 6 – Materials 6.1 Non-originating materials The data elements below aim at providing information on each type of non-originating materials used in the production of non-originating goods covered by the supplier’s declaration. 6.11 Description Provide a plain language description of each type of non-originating materials used in the production of the non-originating goods, precise enough to allow identifying and distinguish them. 6.12 Commodity code Indicate, where relevant for the determination of the originating status of the goods, the commodity code corresponding to each type of non-originating materials used in the production of the non-originating goods. Enter the Harmonised System (HS) heading code or, where relevant, the HS sub-heading code or the Combined Nomenclature (CN) code of the materials. 6.13 Value Indicate, where relevant for the determination of the originating status of the goods, the exact value of each type of non-originating materials used, per unit of non-originating goods. ‘Value’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Union. 6.14 Weight Indicate, where relevant for the determination of the originating status of the goods, the weight of each type of non-originating materials used, per unit of non-originating goods. ‘Weight’ means the [net mass] of the non-originating materials used. 6.15 Processing Indicate, where relevant for the determination of the originating status of the goods, the working or processing operations carried out on each type of non-originating materials used. 6.2 Originating materials The data elements below aim at certifying and identifying, where appropriate, the preferential origin of all the materials used in the production of the non-originating goods, other than the non-originating materials identified under D.E. 6.10. See also Note (B) on the data requirements table. 6.21 Country of preferential origin Indicate the Union or the country or region/group of countries of preferential origin of the materials. Enter the relevant Union code for the Union or the country or region/group of countries concerned. Where the materials have acquired preferential origin in several countries or region/groups of countries, the relevant codes may be entered for all the countries of preferential origin concerned. 6.22 Preferential agreement Indicate the country or region/group of countries with which the Union has the preferential agreement under which the preferential origin of the materials was determined. Enter the relevant Union code for the country or region/group of countries concerned. Where the preferential origin of the materials may be determined in the context of more than one preferential agreement with a country or a region/group of countries, indicate the preferential agreement concerned. Where the preferential origin of that country or a region/group of countries is acquired under more than one of those agreements, the supplier’s declaration may indicate all those agreements. 6.23 Origin legal framework Where the preferential origin of the goods may be determined in the context of a preferential agreement with a country or a region/group of countries, under more than one set of preferential rules of origin, indicate the legal framework, or frameworks used to determine the preferential origin. Where the country or region/group of countries is a Contracting Party to the PEM Convention, the legal framework, or frameworks to indicate are the PEM Convention and/or the PEM transitional rules of origin. Where no legal framework is indicated, by default the supplier’s declaration shall be considered as indicating that the PEM Convention was used to determine the preferential origin of the goods. Group 7 – Other data elements 7.1 Cumulation The data elements below aim at providing information on whether a cumulation system was applied, of which type and with which materials 7.11 Application Indicate whether a system of cumulation of origin was applied to the goods. Enter the relevant code, as follows: 1: cumulation applied 2: no cumulation applied 7.12 Type Indicate, where a cumulation was applied, the type of cumulation applied. 7.13 Country of preferential origin Indicate the Union or the country or region/group of countries of preferential origin of the materials. Enter the relevant Union code for the Union or the country or region/group of countries concerned. 7.14 Preferential agreement Indicate the country or region/group of countries with which the Union has the preferential agreement under which the preferential origin of the materials was determined Enter the relevant Union code for the country or region/group of countries concerned. Where the preferential origin of the materials may be determined in the context of more than one preferential agreement with a country or a region/group of countries, indicate the preferential agreements concerned. 7.2 Accounting segregation The data elements below aim at providing information to the customer on whether a system of accounting segregation was applied on fungible originating and non-originating materials, which have been in common storage but not processed before the goods are supplied to the customer 7.21 Application Indicate whether a system of accounting segregation on materials was applied, only where those materials have been in common storage but not processed before the supply of the goods to the customer. 7.22 Text Where a system of accounting segregation was applied as described in the specific provision on D.E. 7.21, enter the following text: “Originating materials stored using accounting segregation. The preferential origin is only maintained if the materials are further processed before export.” 7.23 Preferential agreement Where a system of accounting segregation was applied as described in the specific provision on D.E. 7.21, indicate the country or region/group of countries with which the Union has the preferential agreement under which accounting segregation was applied. Enter the relevant Union code for the country or region/group of countries concerned. Where accounting segregation was applied in the context of more than one preferential agreement with a country or a region/group of countries, indicate the preferential agreements concerned. ’