Attaching proof of origin to your application
When applying for authorisation to issue declarations of origin, you are required to demonstrate your understanding of how to prove the origin of your goods. This is why you should submit examples of any proof of origin that you have retained in your company.
You can see the required documents in Section C of the application form. The required documents depend on whether you manufacture your own export goods, or whether you are retailers. If you are both a manufacturer and a retailer, both sections below apply.
Manufacturers
Section C in the application contains information about what documentation to attach.
If you manufacture the goods within your company, you are required to generate an origin calculation, which is submitted together with the application. An origin calculation may look like the examples below.
The rule of origin that applies to your goods can be found in the relevant agreement (HS number). The rule of origin dictates the scope of your calculation. The rule of origin may be value-based, a limit for how much non-originating materials (as a percentage) the finalised goods may contain. In other instances, the HS number of the goods may change in production, known as a change in tariff classification. Sometimes, a simple calculation is enough.
If you already have simple materials inventory for the goods, you can simply remove any unnecessary information and use it.
You will find two examples of origin calculations below: one using a change in tariff classification and the other using a value-based rule.
Origin calculation – Change in tariff classification
An origin calculation may look as follows when applying a change in tariff classification.
Manufactured export goods | HS Code |
|---|---|
Tea tin | 7323 |
Material | HS Code |
|---|---|
Plate | 7211 |
Rivet | 7318 |
Soldering metal | 8311 |
Processing rule applied in accordance with the agreement with Switzerland, which is the destination of the goods: Manufacturing using material according to any HS Code, except materials sharing the same
HS Code as the product.
Any material used to manufacture the goods is classified with a different HS Code than the finished goods, giving the goods originating status.
Origin calculation – Value rule
An origin calculation may look like this if you use a value rule.
Manufactured export goods | HS Code | Price ex works |
|---|---|---|
Sun glasses | 9004 | SEK 2,000 |
Material | Value | Origin | Supporting document |
|---|---|---|---|
Screws | 50 | China | ---- |
Glass | 350 | China | ---- |
Frames | 400 | Germany | ---- |
Label | 50 | Sweden | Supplier's declaration |
Case | 100 | Switzerland | Proof of origin |
Cost of non-originating materials | 800 |
Applied processing rule in accordance with the agreement with Norway, which is the destination of the goods: Manufacturing where the value of all used materials does not exceed 40% of the price of the product ex works.
This means that the allowed value of non-originating materials is SEK 800 (40% of SEK 2,000).
There is a certificate of origin and a supplier's declaration to certify the Swedish and Swiss origin of the materials. Consequently, the goods have originating status. In accordance with the agreement with Norway, it is permitted to use materials from Switzerland and count them as originating materials. However, the materials from Germany are considered as non-originating, as there is no supplier's declaration to support the origin.
The total value of all used non-originating materials is SEK 800. Consequently, the goods are considered originating.
Retailers
If the goods were not manufactured by your undertaking, you will need a supplier's declaration that indicates that the goods meet the rules of origin, before you can make out a declaration of origin. Find out more about the necessary supporting documents in section C in the application form.
Find out more about supplier's declarations and download templates.
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