12 May, 2022
EU Customs: How to complete the Supplier Declaration?

Since the European Union has free trade agreements with many countries, it may be interesting for export flows from Community territory to declare preferential origin of products so that customers at destination benefit from a reduction or even exemption from customs duties. Still, this preferential origin must be proved. The Declaration of Origin Supplier (DOF) is a document which justifies the Community preferential origin of a product in the case of sufficient processing. Established by the European Union in 2005, this justification is now known to Community exporters. However, the subject presents many difficulties for companies to apply. However, it is necessary to ensure that documents are admissible in the event of customs control.

Let us recall the fundamentals of the topic:

  • Documents exist in two forms: « long term » (DLT), with a maximum validity of two years, and Declaration « short term » (DCT). For these two variants, there is always a copy « preferential origin » and one « non-preferential origin ». The Community manufacturer or reseller who applies for such a document, incurs responsibility in customs matters.
  • The company applying for a DOF visa from its Community manufacturer or reseller must always:
    • him transmit both copies « preferential origin » and « non-preferential origin » either as a DLT or as a CSD,
    • complete the original preferential copy in indicating the list of third countries benefitting from an agreement with the EU to which it is likely to export its production (in the case of manufacture) or the products purchased (in the case of resale).

This latter information is essential in order for the requested manufacturer or reseller to make an informed commitment to the preferential origin of the products he sells. He must then search for list rules to be respected, agreement by agreement, to justify preferential origin, if obtained.

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