Tullverket

Issuing certificates retrospectively

Commodity certificates should normally be issued at the time of exportation; however, in exceptional cases, Swedish Customs may issue commodity certificate EUR.1, commodity certificate EUR-MED, and commodity certificate A.TR. retrospectively.

One reason for needing to issue a certificate retrospectively may be that the consignor forgot to issue a certificate, or that all the necessary information to certify the originating status of a commodity was not present at the time of exportation.

Another reason to issue a certificate retrospectively may be that the customs authority in the country of the consignee was unable to accept the certificate issued at the time of exportation, due to formal inaccuracies. Examples of such inaccuracies may include failing to complete some of the compulsory fields or the absence of a stamp and signature by a competent authority on the certificate.

In the commodity certificate application, the exporter should enter the place and date of all products referred to by the certificate and any reasons for issuing the certificate retrospectively.

Commodity certificates issued retrospectively should be marked “ISSUED RETROSPECTIVELY” in field 7 (EUR.1 and EUR-MED certificates) and field 8 (A.TR. certificates).

The exporter may also issue declarations of origin retrospectively on invoices or other commercial documents. Declarations of origin must be presented in the importing country at the latest two years after the import.

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