Issue or draw up certificates retrospectively
Under certain conditions, it is possible to issue movement certificates and make declarations of origin retrospectively. Depending on the type of certificate, there are different things that you as an exporter need to be aware of.
Goods certificates issued retrospectively
Movement certificates must normally be issued at the time of export, but in exceptional cases, Swedish Customs may issue movement certificates EUR.1, movement certificates EUR-MED and A.TR. movement certificates retrospectively. In general, there is no time limit for how far in arrears a certificate may be issued. Note, however, that for EUR.1 certificates issued under the PEM transitional rules or the revised PEM Convention, a time limit of two years from the date of export applies.
When can a certificate be issued retrospectively?
One reason why a certificate may need to be issued retrospectively is that the consignor forgot to issue it, or all the information needed to certify the originating status of the goods was not available at the time of export.
A further reason for retrospective issue may be that the customs authority of the country of destination could not accept the certificate issued at the time of export because it contained formal errors. Examples of such errors are that one of the mandatory fields is not filled in or that the certificate has not been stamped and signed by a competent authority.
Information to be provided to the customs authority
When you, as an exporter, apply for a movement certificate retrospectively, you must notify the customs authority
- the place and date of export of the goods
- the reason why the certificate should be issued retrospectively.
On movement certificates issued retrospectively, enter the words 'ISSUED RETROSPECTIVELY' in box 7 (for EUR.1 and EUR-MED certificates) or box 8 (for A.TR. certificates).
Declarations of origin made retrospectively
As an exporter, you may also make declarations of origin on an invoice or other commercial document retrospectively. Under most agreements, declarations of origin must be presented in the importing country within two years of importation.
The agreements with Japan and the United Kingdom do not specify a time limit for the presentation to the customs authority of the importing country of the insurance policies drawn up retrospectively. Instead, the time limit for applying for repayment set out in the legislation of the importing country applies.