The legal basis for supplier's declarations are articles 61 et seq. of the Commission Implementing Regulation (EU) 2015/2447, which lays down rules for implementing certain provisions of the Union Customs Code (UCC).
In a supplier's declaration, the supplier provides the recipients in their capacity as exporters or traders "with the information necessary to determine the originating status of goods" that the exporters or traders supply to customers in countries signatory to preferential agreements. A supplier's declaration is thus not itself a proof of origin, but a previous document that might be a prerequisite for the issue of a proof of origin.
As the exporters or traders usually intend to supply these goods as originating in the EU, the purpose of the supplier's declaration is to ascertain the originating status of the materials or traded commodities received (supplier's declaration for products having preferential origin status). However, a supplier's declaration may also be used to document working or processing steps which in themselves do not yet confer originating status (supplier's declaration for products not having preferential origin status).
A supplier's declaration may refer to a particular consignment or to multiple consignments of goods that are supplied regularly, provided that "the originating status of the goods of all those consignments is expected to be the same" (long-term supplier's declaration).
Note
Supplier's declarations for products having preferential origin status have to be made out as laid down in Annexes 22–15 and 22–16 to the Commission Implementing Regulation.
