Issue of Invoice Declarations for Approved Exporters exporting to: Iceland, Norway, Switzerland (incl. Liechtenstein, Croatia, Macedonia, Israel, Faroe Islands, West Bank/Gaza, Mexico, South Africa, Ceuta/Melilla, Chile, Egypt, Jordan, Lebanon, Andorra, Algeria, Albania, Morocco, Tunisia, Syria, Turkey, Montenegro and South Korea.
Also to GSP Countries, Kosovo, ACP/OCT and Moldova under the Donor Country content procedure - ECEP02300.
As an approved exporter you are authorised to issue evidences of origin by means of a declaration on the invoice. This is an alternative to issuing EUR/EUR-MED Certificates. NB: For South Korea you can only use Invoice Declarations.
Such approval carries with it a number of stringent conditions. You should therefore read this leaflet carefully and also read Notice 812 (Turkey), Notice 826 European Community Preferences: Import Procedures, Notice 827 European Community Preferences: Export Procedures, Notice 828 Origin Rules and Notice 832 Tariff Preferences: Rules of origin for Mexico and Guidance for South Korea.
What is an Invoice Declaration?
It is a specially worded statement of origin inserted on your export invoice (or other commercial document relating to the consignment which describes the goods in sufficient detail for them to be identified). It can be used by you as an Approved Exporter for consignments of any value.
The wording to be used can be found in Notice 827 European Community Preferences: Export Procedures - section 12.
What must I do when I am ready to issue an Invoice Declaration?
- insert on 2 copies of the Invoice or alternative document the statement in section 12 of Notice 827
- include in the declaration (where indicated) the authorisation number advised to you in your approval letter (including mandatory GB prefix)
- date both copies of the declaration
- send the original of the invoice to your overseas customer
- keep the other copy in your records. All copies and any supporting evidence must be kept for at least 3 years.
What if my invoice also covers non-originating goods?
If a consignment contains a mixture of originating and non-originating goods, then you must clearly indicate on the invoice (eg with an asterisk), those goods which are non-originating and state that ‘Goods marked * are non-originating’.
Can I extend my approval to goods exported from other EU Countries?
Yes. If you think you are likely to export goods from other EU countries (eg you are a large company with branches across the EU), then your approval may be extended on application to such exports. This will be so long as the office at which approval has been granted holds all relevant paperwork confirming origin centrally. The customs office responsible for controlling your business must give such approval.
Can I issue an Invoice Declaration after the goods have been shipped?
Yes - so long as it is within 2 years of the exportation of the goods.
For South Korea it is within one year of the exportation of the goods.
Do HMRC check my records?
Yes. From time to time an officer may call to inspect any documentation relating to your approval in order to confirm the conditions are being met.
Such checks may also be made at the request of the customs authorities of the importing country.
What are the conditions for continued approval?
This is dependent on:
- strict observance of all conditions set out in this leaflet
- correct completion of invoice declarations
- possession at the time of export of relevant proofs of origin for any goods
- notification to your local office if there are any changes of circumstance relating to your original authorisation (eg change of legal entity, source of bought-in materials or trading address changes).