Guidance on Approved Exporters

Table of Contents

1. GENERAL INFORMATION ..................................................................................... 3

2. CONDITIONS FOR OBTAINING THE APPROVED EXPORTER
STATUS ...................................................................................................................... 4
3. PROCEDURE FOR ISSUING THE APPROVED EXPORTER
AUTHORISATION .................................................................................................... 5
3.1. INFORMATION ELEMENTS THE APPLICANT NEEDS TO PROVIDE .............. 5
3.2. RELEVANT CUSTOMS AUTHORITIES FOR ISSUING THE
APPROVED EXPORTER AUTHORISATION ......................................................... 6
3.3. PROCESS OF DELIVERY OF THE APPROVED EXPORTER
AUTHORISATION .................................................................................................... 7
3.4. AMENDMENT OR REVOCATION OF THE APPROVED EXPORTER
AUTHORISATION (ARTICLE 28 OF UCC)............................................................ 9
4. CONTENT OF AN APPROVED EXPORTER AUTHORISATION ...................... 10
4.1. DATA CONTAINED IN THE AUTHORISATION ................................................. 10
4.2. THE APPROVED EXPORTER COMMITS TO ....................................................... 10
4.3. MAKING OUT AN ORIGIN DECLARATION ....................................................... 11
5. MONITORING OF APPROVED EXPORTER’S AUTHORISATIONS ................ 13
6. PARTICULAR CASE OF THE SIMPLIFIED PROCEDURE FOR THE
ISSUE OF AN A.TR. MOVEMENT CERTIFICATE ............................................. 16
ANNEX 1: INFORMATION SHEET TO BE ADDRESSED TO THE
EUROPEAN COMMISSION ................................................................................... 18
ANNEX 2: GENERAL LEGAL FRAMEWORK ............................................................ 20
ANNEX 3: INVOICE DECLARATION (ANNEX 22-13 — IA) .................................... 22
 Guidance on Approved Exporters

General disclaimer

This guidance document is of an explanatory and illustrative nature. Customs legislation takes
precedence over the content of this document and should always be consulted. The authentic
texts of the EU legal acts are those published in the Official Journal of the European Union.
There may also be national instructions.

Drafting procedure

This guidance document has been drafted by the Project Group "Approved Exporter" and
finalised by the Customs Project Group "Guidance on preferential origin” (CPG 129) under
Customs 2020. It has been endorsed by the Customs Expert Group – Origin Section (CEG-
ORI).

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 Guidance on Approved Exporters

1. GENERAL INFORMATION

1.1 The Approved Exporter (AE) system is distinct from the Registered Exporter (REX)
system and should be treated independently thereof.

1.2. The AE status simplifies export formalities by allowing the AE to certify the
preferential origin himself by including a specific declaration on the invoice or another
commercial document identifying the exported products. Thus, the AE is not obliged to
apply upon each export for issue of a movement certificate EUR.1 or EUR-MED. The
application for the AE status is a one-off formality, where the exporter provides the
competent customs office with the necessary information. Once the authorisation is
issued, it is valid for all exports of the covered originating goods during the period of
the authorisation.

1.3. The term "origin declaration", used throughout this document, covers the
expression "invoice declaration" also used in less recent preferential agreements and
autonomous arrangements.

1.4. The origin declaration has the same legal value as a movement certificate EUR.1 or
EUR-MED.

Where operators report systematic refusal of the origin declaration by the importing
country, appropriate measures should be envisaged. EU customs authorities can inform
the European Commission of such systematic refusals using the information document
in Annex 1.

1.5. Preferential agreements concluded by the European Union with third countries and
autonomous arrangements applied by the EU, many of which include provisions on the
AE status, are listed on the Europa website at the following link:

http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/preferential/a
rticle_779_en.htm.

Each preferential arrangement using the concept of AE creates its own legal framework
(by way of example Annex 2 contains an extract of the legal framework), meaning that
operators holding an AE status should be aware that they are making use of a status
involving several conditions and may need to refer to the relevant provisions in each
preferential arrangement. A best practice though is to combine authorisations, covering
several or even all preferential arrangements. Customs authorities could allow
immediate use of the authorisation for any new arrangement when the conditions are
met.

1.6. The AE status may also be granted to companies applying for such status in order to
benefit from the simplified procedure in relation to A.TR. movement certificates issued
for products in free circulation covered by the EU-Turkey Customs Union.

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 Guidance on Approved Exporters

2. CONDITIONS FOR OBTAINING THE APPROVED EXPORTER STATUS

2.1. Any exporter of originating goods, whether manufacturer or trader, established in

the customs territory of the European Union, may apply for an AE authorisation,
provided that he holds, at any time, appropriate evidence of the origin of the products he
intends to export, for the purpose of checks carried out by the customs authorities.

2.2. In order to apply for the AE status, the exporter does not have to benefit from other
simplified procedures applied on the basis of the EU customs legislation.

2.3. Where the frequency of consignments is a condition for the issuance of the
authorisation, it may be assumed that any applicant fulfilling all the other conditions
will make use of the authorisation on a regular basis. Amongst the currently applied
Free Trade Agreements, the condition of frequency is not included in the FTA EU-
Korea where the origin declaration is the only possible proof of origin.

2.4. In addition, the exporter should be known as reliable. A condition may be that he
must not be subject to bankruptcy proceedings or being in arrears of customs duties and
taxes.

2.5. Any product can be covered by the authorisation where it is originating in the
framework of the preferential arrangement concerned and benefits from a preferential
duty rate. An AE can also make out an origin declaration for the purpose of bilateral
cumulation for exports under certain EU autonomous arrangements.

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 Guidance on Approved Exporters

3. PROCEDURE FOR ISSUING THE APPROVED EXPORTER

AUTHORISATION

Preliminary contacts between an applicant and the relevant customs authorities are
recommended before submission of an application. Previous consultations allow
speeding up the procedure of issuing the authorisation.

If necessary, customs authorities may offer applicants trainings on rules of origin.

The customs authorities may offer a guide to exporters, explaining conditions which
have to be fulfilled by them in order to become an AE. Such a guide may be made
available on the internet or in paper form. Other forms of information documents are
also useful e.g. leaflets.

3.1. Information elements the applicant needs to provide

3.1.1. When applying for the AE status, the economic operator needs to provide the
necessary information. Each Member State may prescribe a special application form.
The following elements could be requested:

3.1.2. Data relating to the applicant:

 Company: corporate name, EORI, national identification number, address of the

company (administration or establishment which holds proofs of origin depending
on the entity for which the status will be granted)
 Contact person: name, surname, e-mail address, phone number, position in the
company
 Commercial activity of the applicant (trader or manufacturer)
3.1.3. Data on products and manufacturing:

 Address of manufacturing site and/or storage of the products

 Products intended to be exported (HS heading 4 digits and nature of the product)
 Intended country / countries of destination
 Fulfilment of the origin rules in the framework of the different preferential
arrangements, explanation of the manufacturing process, the input materials
(classification, value, origin)
3.1.4. Data on exports:

 Regularity of exports under preferential treatment (unnecessary in trade under

agreements where the element of frequency is not included), if available
 If the goods to be exported will be distributed from other Member States listing
relevant Member States and where appropriate customs authorities and the name,
address and place of business of the relevant enterprise.
3.1.5. Data on the organisation of the company:

 Name of employee responsible for preferential transactions

 Name of employee responsible for signing origin declarations
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 Accounting system for differentiating goods with / without preferential origin

status (also information about IT system in use)
 Treatment of preferential documents (evidence of origin the applicant is going to
hold)
 Documents that must be detained by the applicant
 Book-keeping system for guaranteeing that the applicant is in possession of
all documents proving preferential origin
 Use of a custom procedure in the processing of the product, in particular
authorisation for inward processing, in order to avoid any incompatibility with a
prohibition of duty drawback clause.
3.1.6. Commitments of the exporter in case the authorisation is issued:

 to supply at all times evidence of the originating status of the exported goods
 to keep the evidence of the originating status three or more years (depending on
the period mentioned in the preferential arrangement)
 to make out an origin declaration only for products for which all evidence or
accounting elements required to prove the preferential origin are held at the time
of the export
3.1.7. Other:

 date and signature of the applicant

 indicate whether the application for the AE authorisation is the first or whether it
concerns an extension or amendment;
 other authorisations in use (e.g AEO), including the number of the authorisation
 Binding Origin Information issued
 when the possibility of not signing origin declarations (a signature waiver) is
requested a written undertaking has to be submitted
3.2. Relevant Customs authorities for issuing the Approved Exporter authorisation

3.2.1. The relevant customs authority for issuing the authorisation is the one that is
capable of checking the application and the correct use of the authorisation. It shall be
the place where the applicant's main accounts for customs purposes are held or
accessible and where at least part of the activities to be covered by the decision are to be
carried out (Article 22(1) UCC). The AE authorisation procedure may be centralized or
decentralized within the Member State.

3.2.2. In a centralized system, the entity that keeps the records containing evidence of
preferential origin submits its application to the competent authority, designated by the
Member State in which it is established.

3.2.3. If the procedure is decentralized, the AE status is granted by the customs

authority on which depends the establishment in which the records containing the
evidence of preferential origin can be accessed or the seat of the headquarters of the
company.
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In situations where the place of accounting differs from the place of the administrative
seat of the entity, the relevant customs authority is usually the one where the records are
kept (Article 22(1) UCC and Article 12 UCC-DA).

3.3. Process of delivery of the Approved Exporter authorisation

3.3.1. Admissibility and treatment of the application

3.3.1.1. The authorisation procedure is the same for manufacturers and traders. This
implies that applications of all operators are treated in the same way because the
conditions to obtain an authorisation are similar. However, manufacturers and traders
may be asked to present different supporting documents in order to prove that all the
conditions are met. The following elements are to be checked:

 Relating to manufacturers: checking processing operations and the accounts,

import declarations and, where already available, proofs of preferential origin and
supplier's declarations for materials used.
 Relating to traders: checking, where already available, proofs of preferential
origin and supplier’s declarations for the products.
3.3.1.2. A priority treatment is justified for authorisations covering preferential
arrangements that allow the origin declaration as the only proof of preferential origin.

3.3.1.3. At an examination stage an applicant must prove that:

 He or an employee masters the rules of preferential origin

 the goods meet the origin criteria
 he is aware that he has to provide appropriate evidence of preferential origin in
case of checks by customs authorities and maintain bookkeeping allowing
verification of the preferential origin of individual products
 he makes regular shipments under preferential arrangements (with the exception
of agreements referred to in 2.3) or expects to make them in the near future (e.g.
signed contracts)
3.3.1.4. Where the applicant for the AE status already holds an authorisation issued
under similar or stricter conditions (e.g. when he already is an AEO), this may be taken
into consideration when the application is processed.

3.3.1.5. Before an authorisation is issued, an audit should be carried out in case of

manufacturers and might be carried out in case of traders, including an assessment of
the accounting system and the internal organisation of the company. This would allow
checking if an applicant is able and ready to use the AE system. An important element
of such an audit is to verify if the applicant knows how to apply the rules of preferential
origin. Depending on the needs this audit may be conducted at the premises of the
applicant or the examination may be carried out on a documentary basis at the customs
office. If the customs authorities decide the audit is not necessary, pre-authorisation
checks may be done e.g. documentary checks, analyses of the import and export
structure/flows of the applicant (statistical data).

Any report from an audit or documentary checks should be kept by the competent
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authorities.

3.3.1.6. Where the decision would be not to grant the AE status, it is up to the customs
authority to state in the decision the reasons why the status cannot be issued. The
applicant is granted 30 days to exercise the right to be heard (Article 22(6) UCC, Article
8 UCC-DA and Article 8 UCC-IA). This right to be heard equally applies by a decision
of the customs authority in the case of amendment, revocation or annulment of the AE
status at the initiative of the administration.

3.3.2. Time limit to issue the Approved Exporter authorisation

The time limit for granting an AE status is in the relevant provisions of the Union
Customs Code (Article 22 UCC). In principle, decisions to grant an AE status (or
refusing an authorisation) should be taken as soon as possible and no longer than 120
days after the date of acceptance of a fully complete application in accordance with
Article 11 UCC-DA. The customs authorities have 30 days to accept the application.

The time limit can be extended for:

i) acceptance of the application - 30 days more by Article 12(2) of UCC-IA

ii) reaching a decision to grant AE status, such as

- 30 days more by Article 13(1) of UCC-DA for more information

- 30 days more by Article 22(3) second subparagraph of UCC when customs are
unable to comply with the time limit e.g. complex case

- 30 days to exercise the right to be heard (Article 13(2) UCC-DA).

More information on time limits and the right to be heard for customs decisions can be
found at:

https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/customs/
customs_code/guidance_general_cust_dec_en.pdf

3.3.3. Validity of the authorisation

Authorisations may be issued for a limited or unlimited time.

In case of a time-limited validity, the authorisation could be renewed automatically only

if the exporter has not violated it since it was issued.

3.3.4. Exports from other Member States

Where an applicant intends to export goods from other Member States he has to be in a
position to prove the preferential origin of the goods to be exported from other Member
States, therefore he has to keep the records containing the evidence of their origin.

An additional application is not necessary. Once an authorisation is issued it is valid in

all Member States (Article 26 UCC).

3.3.5. Possibility of not signing

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 Guidance on Approved Exporters

As a general rule an origin declaration must bear the original handwritten signature of
the AE. However, an AE may benefit from an exception where he will not be required
to sign origin declarations, where he submits a written undertaking accepting full
responsibility for any origin declaration which identifies him as if it had been signed in
manuscript by him. This written undertaking can be included in the application or can
be made out separately.1

3.4. Amendment or revocation of the Approved Exporter authorisation (Article 28 of

UCC)

3.4.1. Where changes in the legal status of the holder have to be reflected in an
authorisation a recommended practice is to revoke the authorisation. It is recommended
that a new company is attributed a different authorisation number from the previous
one.

3.4.2. In cases of changes in production processes or in material sourcing, amending an

authorisation is only needed if it affects the preferential origin of exported products.

3.4.3. Where the time limit has expired the only amendment to the authorisation will be
the validity date.

3.4.4. The extension of an authorisation to new countries (including when a new

agreement enters into force) or new products is subject to a verification of the origin of
the products according to the rules of origin applied in the preferential trade
arrangement concerned. The authorisation needs to be amended when it contains a list
of destinations or products. If an authorisation was issued for all destinations and every
product of a company after an audit has been carried out, amending the authorisation is
not required but a good practice is to perform a renewed audit.

3.4.5. In order to amend an authorisation, an exporter is obliged to apply in a written

form (including by electronic means of communication) to the customs office which has
issued the authorisation. The customs office shall inform the applicant about its decision
also in a written form.

3.4.6. Customs authorities assess on a case-by-case basis whether a standard procedure

should apply as if a new application was lodged, or a more flexible one if it is
considered that a standard procedure is not necessary.

3.4.7. The authorisation remains valid in case the rules of origin of the preferential
arrangements in force are modified, provided that all the required conditions are met,
particularly regarding compliance with the rules of origin of these arrangements.

3.4.8. A good practice is that the authorisation number of an AE whose authorisation

has been annulled or revoked must not be used for new authorisations.

1
For example “I, the undersigned, declare that I / company X accept full responsibility for any origin
declaration which identifies me/ the company as if it had been signed in manuscript by me.

Place, date, signature”

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 Guidance on Approved Exporters

4. CONTENT OF AN APPROVED EXPORTER AUTHORISATION

Amongst other elements, the following could be part of the authorisation:

4.1. Data contained in the authorisation

 Name, surname or corporate name of the exporter

 A statement indicating the purpose of the authorisation: allowing the exporter to
certify himself the preferential origin of the product on the invoice or any other
commercial document
 Authorisation number (the structure has to be in line with the structure notified to
the European Commission by the Member States)
 Product(s) (HS heading 4 digits and nature of the products), except where the
authorisation is issued for all products2
 Country(ies) of destination, except where the authorisation is issued for all
destinations
 Mention that the products must be originating
 Date of validity (if the authorisation is issued with a time limit)
 Permission for not signing the origin declarations, if this possibility has been
requested in the application and the undertaking has been submitted
 Right of appeal in accordance with relevant legal provisions
 Where appropriate, mention that the non compliance with the provisions of the
authorisation could be sanctioned as a fiscal or customs offence. The
authorisation is subject to amendment, revocation or annulment as provided for
under the relevant legal provisions
 Date of issue and signature of the competent authority
4.2. The approved exporter commits to

 Make out origin declarations only for products for which he holds, at the time of
making out the origin declaration, supporting documents and relevant accounts
proving that the products are originating
 Submit at any time, at the request of the competent customs authority of the
Member State where the authorisation has been issued, all appropriate documents
proving the originating status of the products concerned as well as the fulfilment
of the other requirements of the preferential arrangements concerned
 Accept verification, by the said customs authorities, of his accounting and the
manufacturing process of the products
 Keep for three years (or more depending on the period established in the
preferential arrangement) copies of the origin declarations and supporting

2
Concerning Turkey the authorisation only covers the products which are not included in the EU –
Turkey Customs Union

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 Guidance on Approved Exporters

documents related to the declarations. This period starts from the date of making
out of the origin declaration. Where national regulations provide for a longer
period, this will apply irrespective of the length period for a verification request
for a proof of origin.
 Assume the entire responsibility of the use of the authorisation
 Inform the customs authorities about any alterations affecting the authorisation
4.3. Making out an origin declaration

A good practice is to attach a user instruction to the AE authorisation. This annex can
provide the following useful information to the exporter.

4.3.1. Wording of the origin declaration

The text of the origin declaration is mentioned in each preferential arrangement.

Depending on the country of destination the text of the origin declaration can be
different, the AE should take care to use the correct wording of the preferential
arrangement the origin declaration pertains to, as an example the text of an origin
declaration is quoted in Annex 3.

The authorisation number must be indicated in the origin declaration.

The origin declaration shall bear the original handwritten signature of the exporter
unless the holder has been authorised a signature waiver (see paragraph 3.3.5). The full
name of the signatory has to be put in a readable manner under the signature.

The origin declaration must clearly identify the holder of the authorisation and this must
be obvious for third parties as well.

The origin declaration is issued by typing, printing or stamping the text on the invoice
or another commercial document identifying clearly the originating products.

The origin declaration on a label that is permanently affixed to a commercial document

is only permitted if there is no doubt that the label has been affixed by the AE (for
example, by placing one stamp or the signature on both the label and the document).

4.3.2. Identification of originating products in the commercial documents

On the documents on which the origin declaration is made out, products must be
described in detail, to enable their identification.

Non-originating products must be clearly identified. If the goods listed in the invoice or
another commercial document have their preferential origin in different countries or
territories, the names or the official abbreviations (ISO alpha-2 country codes) of the
countries or territories should be indicated.

One possibility to distinguish between originating and non-originating goods is to

indicate the country of origin in brackets behind every position. Another possibility is
indicating two headings on the invoice, notably originating goods and non–originating
goods, with an indication of the goods under the corresponding heading. Another

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solution is to number the positions consecutively and finally indicate which of the
numbers are originating goods and which are non–originating.

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5. MONITORING OF APPROVED EXPORTER’S AUTHORISATIONS

5.1. An AE authorisation should be monitored during the course of its validity to ensure
compliance with its terms and conditions. This entails checking that the AE continues to
comply with the conditions required for benefitting from the authorisation, especially
whether products exported are originating under the preferential arrangement concerned
and that he holds the necessary supporting documents proving the origin and supplier´s
declarations where required.

5.2. It is good practice to initiate the monitoring of the correct use of the AE
authorisation as follows:

5.2.1. On the basis of a request for subsequent verification by the competent authorities
of the importing country on one or several origin declarations made out by the AE that
have been submitted for products imported there.

The procedure for subsequent verification of proofs of preferential origin adequately

allows for regularly checking the AE authorisation.

5.2.2. At the own initiative of the Customs authority of the Member State where the
authorisation has been issued.

5.2.2.1 AE should be reviewed regularly to ensure that they continue to comply with the
conditions for and obligations arising from the authorisation.

5.2.2.2 In addition the selection of authorisations that must be subject to in-depth

controls can be done based on risk analysis criteria. The choice of authorisations to be
checked should not only depend on the type of products, industry sectors or countries of
destination. However, based on risk analysis, these elements could be taken into
account. The frequency of these controls may be influenced by the outcome of risk
analysis or the results of previous checks.

5.3. The determination of the administrative body or service which must carry out these
checks is the responsibility of each Member State. These controls can be entrusted to
different bodies according to the distribution of tasks within a Member State. For
example based on the reason for opening the monitoring, either by a request for
subsequent verification or at the own initiative of the Customs authority.

Control procedures may take place on issues related to the content and to the formal
aspects of the authorisation.

5.4. Checks can be made based on documents requested from the exporter or by
inspections at the exporter's premises; the latter method shall preferably be applied if the
exporter is a manufacturer.

5.5. The data to be checked consist mainly of the following:

5.5.1. The identification of the company, such as company name, tax identification
number, address, person appointed by the AE as responsible for the origin, possible
AEO number.

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The company’s accounting system: general, cost, stocks, the authorisation for
accounting segregation where applicable.

5.5.2. Issues related to the content of the authorisation consist of checking whether the
exported products comply with the origin rules foreseen by the relevant provisions.

To this end the following actions could be taken:

 Checking proofs of preferential origin for materials and products, where a request
can be made for subsequent verifications of proofs of preferential origin of
materials or products imported by the AE
 Checking supplier´s declarations, where information certificates INF-4 can be
requested in order to obtain confirmation of the accuracy of the supplier´s
declarations that the AE holds, as evidence of the origin of the goods or materials
that he has purchased from other companies
 Comparing the exporter's trade flows, either of the materials used or the final
products, with the accounting data presented by the exporter
 Where appropriate, the fulfilment of the obligations resulting from the
implementation of the prohibition of duty drawback should be taken into account
5.6. Results of control actions

The outcome of the control process:

5.6.1. Conformity: compliance with the use made by the AE of its authorisation.

The positive report of the monitoring results or a copy thereof shall be included in the
file of the authorisation concerned.

5.6.2. Non-conformity: divergence with the conditions stipulated in the authorisation.

The negative report of the monitoring results or a copy thereof shall be included in the
file of the authorisation concerned.

5.6.3. In case divergences are found and depending on the irregularities detected in the
revision carried out, different types of corrective measures may be taken, such as:

 Issuing a warning to the AE pointing out the shortcomings in cases of minor

importance
 Where discrepancies are found that do not affect the proper functioning of the
authorisation it may be appropriate to amend it so as to ensure future compliance
(Article 28 UCC, see section 3.4).
 Where provided by National law, penalties, pecuniary or other, may be applied.
 Where one or more of the essential conditions stipulated in the authorisation are
not met or are no longer met, in conformity with Article 28 UCC and with more
specific origin provisions, the authorisation should be revoked (see also section
3.3.1.6).

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 Annulment of the authorisation: this will apply when the authorisation was issued
on the basis of incorrect or incomplete information, in accordance with Article 27
UCC (see also section 3.3.1.6).

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6. PARTICULAR CASE OF THE SIMPLIFIED PROCEDURE FOR THE

ISSUE OF AN A.TR. MOVEMENT CERTIFICATE

6.1. A procedure very similar to the one for AE authorisation relating to the origin
declaration for exported products exists for the issue of A.TR. movement certificates
relating to the status of goods in free circulation in the EU-Turkey Customs Union. The
previous chapters are also applicable where appropriate in that case, except where
expressly indicated otherwise in this Chapter.

6.2. An AE who offers, to the satisfaction of the competent authorities, all guarantees
necessary to verify the free circulation status of the goods, may be authorised to issue an
A.TR. movement certificate without presenting the goods or the application to the
Customs Authorities.

6.3. The authorisation shall stipulate, at the choice of the competent authorities, that the
box on the A.TR. movement certificate reserved for endorsement by the customs must
either:

(a) be endorsed beforehand with the stamp of the competent customs office of the
exporting Member State and the signature, which may be a facsimile, of an official of
that office, plus in box 8 of the A.TR movement, the text «simplified procedure»; or

(b) be endorsed by the AE with a special stamp which has been approved by the
customs authorities of the exporting Member State and corresponds to the specimen in
Annex III of Decision no. 1/2006. Such stamp may be pre-printed on the forms.

6.4. An application for an AE authorisation may contain two parts: one linked to the
origin and one linked to the simplified procedure for the issue of A.TR. movement
certificates in order to make use of this distinct facility. Two different names may be
used in this case: approved exporter (origin) and approved exporter (A.TR.).

Separate application forms for origin and A.TR. may also be used.

Indeed, as procedures for the self-issue/pre-endorsement of A.TR. movement

certificates differ from the procedure for making out origin declarations, the application
concerning the AE (A.TR) can be dealt with separately by Member States.

6.5 Article 12 of Decision no. 1/2006 of the EU-Turkey Customs Committee provides
for a EU wide authorisation for AE. This authorisation covers the situation in which an
exporter frequently exports goods to Turkey from a Member State other than that of his
establishment. The customs authorities that issued the authorisation are charged with
monitoring compliance. If the authorisation is issued, the model authorisation for
Approved Exporter A.TR. must be used and supplemented with the following text:
"This authorisation also applies to exports via (Member State) by (name, address and
place of business of the relevant enterprise)."

In addition to the elements listed in paragraph 3.1 where appropriate, when applying for
the AE status (A.TR.), the economic operator needs to provide at least the following
information, which may also be included in a special application form:

 Member State of export to Turkey

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 When a customs procedure in the processing of the product is used, in particular

an authorisation of inward processing, the relevant information e.g. whether the
compensating product is covered by the EC-Turkey customs union
Member States shall not allow A.TR. certificates or pre-endorsed A.TR. certificates to
be lodged electronically. Indeed, at the 44th EU-Turkey Customs Co-operation
Committee (29 February 2012), Turkey considered that these documents shall be
rejected as documents proving the status of goods. However, Turkey and EU agreed to
work in the future on a possibility to issue and to submit A.TR. movement certificates
electronically.

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ANNEX 1: INFORMATION SHEET TO BE ADDRESSED TO THE EUROPEAN COMMISSION

DG TAXUD – Rules of origin.

Approved exporter – Invoice/origin declaration

Member-State:
Transmission date: …./…./….

Operator Name (optional)

Identification (optional)

Free Trade Agreement

(required)
Specify: between MS (X)
and partner country (Y)

Customs office of import Import Customs office

customs clearance and
recurrence
Date of import
(systematic or occasional
non-acceptance)

Recurrence Occasional □

Systematic □

Type of commercial
document used to support
the invoice/origin
declaration
(invoice, delivery note
…)

Reason of non-acceptance

For example some

recurring reasons:
a) lack of signature
b) the document was not
considered as admissible
for the purpose of
carrying out formalities
with a bank (letter of
credit)
c) Client refusing the
origin declaration
d) Other
Action recorded in Yes □
parallel in the complaint
register database (Market
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Access Database) No □

(http://madb.europa.eu/madb/complaint_register_form.htm)

Documents to be attached
The economic operator is asked to send a copy of the following documents:
- Commercial document bearing the original statement (after the appropriate hidden
references considered sensitive, such as commodity prices)
- Document provided by the customs authorities at the refusal
- Document provided by third parties
- Any other document

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ANNEX 2: GENERAL LEGAL FRAMEWORK

 Article 67 UCC-IA
Approved exporter authorisation
(Article 64(1) of the Code)
1. Where the Union has a preferential arrangement with a third country which
provides that a proof of origin is to take the form of an invoice declaration or an
origin declaration made out by an approved exporter, exporters and re-consignors
established in the customs territory of the Union may apply for an authorisation as an
approved exporter for the purposes of making out and replacing those declarations.
2. Articles 11(1)(d), 16, 17 and 18 of Delegated Regulation (EU) 2015/2446
concerning the conditions for accepting applications and the suspension of decisions
and Articles 10 and 15 of this Regulation concerning the use of electronic means for
exchanging and storing information and the revocation of favourable decisions
pertaining to applications and decisions shall not apply to decisions relating to
approved exporter authorisations.
3. Approved exporter authorisations shall be granted solely to persons who fulfil the
conditions set out in the origin provisions either of agreements which the Union has
concluded with certain countries or territories outside the customs territory of the
Union or of measures adopted unilaterally by the Union in respect of such countries
or territories.
4. The customs authorities shall grant to the approved exporter a customs
authorisation number which shall appear on the proofs of preferential origin. The
customs authorisation number shall begin with ISO 3166-1-alpha- 2 country code of
the Member State issuing the authorisation.
5. The Commission shall provide the third countries concerned with the addresses of
the customs authorities responsible for the control of the proofs of preferential origin
made out by approved exporters.
6. Where the applicable preferential arrangement does not specify the form that
invoice declarations or origin declarations shall take, those declarations shall be
drawn up in accordance with the form set out in Annex 22-13.
7. Where the applicable preferential arrangement does not specify the value
threshold up to which an exporter who is not an approved exporter may make out an
invoice declaration or an origin declaration, the value threshold shall be EUR 6 000
for each consignment.

 Extract from the regional convention on PANEUROMED preferential rules of

origin (Official Journal L 54 , 26/02/2013)

Article 22 Approved exporter of Appendix I

1. The customs authorities of the exporting Contracting Party may authorise any
exporter (hereinafter referred to as ‘approved exporter’), who makes frequent
shipments of products in accordance to the provisions of this Convention to make out
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origin declarations or origin declarations EUR-MED irrespective of the value of the
products concerned. An exporter seeking such authorisation shall offer to the
satisfaction of the customs authorities all guarantees necessary to verify the
originating status of the products as well as the fulfilment of the other requirements of
this Convention.
2. The customs authorities may grant the status of approved exporter subject to any
conditions which they consider appropriate.
3. The customs authorities shall grant to the approved exporter a customs
authorisation number which shall appear on the origin declaration or on the origin
declaration EUR-MED.
4. The customs authorities shall monitor the use of the authorisation by the approved
exporter.
5. The customs authorities may withdraw the authorisation at any time. They shall
do so where the approved exporter no longer offers the guarantees referred to in
paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise
makes an incorrect use of the authorization.

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ANNEX 3: INVOICE DECLARATION (ANNEX 22-13 — IA)

The invoice declaration, the text of which is given below, must be made out in
accordance with the footnotes. However, the footnotes do not have to be reproduced.

English version

The exporter of the products covered by this document (customs authorisation No …

(46) ) declares that, except where otherwise clearly indicated, these products are of …
(47) preferential origin.
… ( 48 )
(Place and date)
… ( 49 )
(Signature of exporter; in addition the name of the person signing the declaration has to
be indicated in clear script)
______________________
( 46 ) When the invoice declaration is made out by an approved exporter, the
authorisation number of the approved exporter must be entered in this space. When the
invoice declaration is not made out by an approved exporter, the words in brackets must
be omitted or the space left blank.
( 47 ) Origin of products to be indicated. When the invoice declaration relates in whole
or in part, to products originating in Ceuta and Melilla the exporter must clearly indicate
them in the document on which the declaration is made out by means of the symbol
‘CM’.

( 48 ) These indications may be omitted if the information is contained on the document

itself.
( 49 ) See Article 119(5). In cases where the exporter is not required to sign, the
exemption of signature also implies the exemption of the name of the signatory.

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