Supporting documents
You must be able to demonstrate the origin status of your goods when making out declarations or applying for proof of origin. The required documentation depends inter alia on whether you are the manufacturer or retailer, and the category of rules of origin that apply to your goods.
Retailers
Goods from an EU Member State
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.
Find out more about supplier's declaration and download templates.
Example
A retailer purchases goods from suppliers in Germany and Sweden, and subsequently exports the goods in an unaltered state to Canada. To issue declaration of origin, the retailer needs supplier's declarations from their suppliers.
Goods purchased in third countries
When purchasing goods from third countries, you may need a certificate of origin to certify the origin of the goods.
Example
A retailer purchases goods from a supplier in Norway, and subsequently exports the goods in an unaltered state to Morocco. To issue a certificate of origin or apply for a EUR.1 Certificate, the retailer needs proof of origin. This may either be a EUR.1 Certificate or declarations of origin from the supplier.
Manufacturers
When manufacturing goods, you need to calculate the origin of the finalised goods. You need to retain your calculation as a supporting document. The contents of such calculations depend on which rule of origin is applied.
The rule of origin that applies to your goods can be found in the relevant agreement, based on the HS number of the goods. 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. Other times the HS number of the goods will change during production, which is known as a change of 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.
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.
Supplier's declarations and proof of origin
In addition to calculations of origin, you may also need supplier's declarations and proof of origin to certify the origin of input materials (see “Retailers” above).
Invoices and product sheets
You may also need to use invoices as supporting documents You may need the invoices to certify the value of the finalised goods, as well as the value of the input materials.
Invoices may also be used to certify that any materials used and the finalised goods are correctly classified. If the goods are difficult to classify, you may need a brochure or a product sheet to certify that the classification is correct.
Retain these documents for at least three years
Swedish Customs is authorised to inspect certificates of origin 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.