Responsibilities of the exporter and custom authority inspections
When issuing a certificate of origin, it is your responsibility to ensure that the certificate is accurate and truthful. You must be able to demonstrate this for at least three years from issuing the certificate.
The exporter is responsible for ensuring that the goods correspond with the rules of origin in the agreement used by the exporter and the buyer. The exporter is also responsible for any formal requirements, such as ensuring that the forms are correctly completed and signed.
The customs authorities will carry out inspections
Swedish Customs and other customs authorities may request to inspect certificates at our own discretion or as we receive requests from, for example, a free trade partner. All free trade agreements that the EU has entered contain rules for cooperation between customs authorities and for inspecting proofs of origin. The rules establish the rights and obligations of the importing and exporting states.
When we inspect your certificate, you are required to demonstrate that the origin of your goods corresponds to that which is stated in the certificate. The buyer will be required to pay customs duty for the goods if the certificate is invalid. Issuing an invalid certificate of origin is punishable by law.
Swedish Customs is authorised to inspect certificates retrospectively for up to three years. During this time, you are required all necessary documents to support the validity of the certificate. When issuing a statement of origin for South Korea, you are required to retain a copy of the statement and supporting documents for at least five years. When exporting originating goods to Japan and the United Kingdom, the documents should be retained for at least four years.
Supporting documents for proof of origin
Verification of origin when trading with Japan and the United Kingdom
The trade agreements with Japan and the United Kingdom contain provisions allowing importers to request preferential treatment without a certificate of origin from the exporter. This is known as the importer’s knowledge. In such cases, the importer must have access to all the necessary information and supporting documents to allow the customs authority of the importing country that the goods are original goods.
To ensure that imported goods have their origin in the party state, the customs authority of the importing country may request information from the importer.
The importer may furnish the customs authority with this information, as well as other information deemed relevant by the importer. When the importer has applied the importer’s knowledge, the importer should provide the information to the customs authority. If the importer cannot establish the origin of the goods, the customs authority will deny preferential treatment.
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