The supplier’s declaration according to EU regulation 2015/2447 is a document proving the direct or indirect use of customs privileges that the European Union (EU) has contractually agreed with various countries. It serves, for example, as a preliminary document for the exporter to issue a movement certificate EUR.1, an origin declaration EUR.2 or a preferential origin declaration on the commercial documents. Also a pre-supplier can need a supplier declaration from again its supplier, if it did not manufacture the supplied commodity origin-reasons itself.
One advantage of the supplier’s declaration is that it can be issued by companies on their own responsibility and without official involvement. But this also requires great care.

Particular attention must therefore be paid to requesting and issuing up-to-date and correct supplier declarations. The wording for supplier’s declarations is mandatory and is already contained in an appropriate form, model, form or template. In addition, the special features of neighbouring European countries, such as Switzerland, must be taken into account. The customs authorities may verify the accuracy of the supplier’s declaration at any time and may request any necessary supporting documents. This includes, for example, the presentation of an information sheet INF 4, which the supplier must request from his competent customs office.

Whoever supplies a product wholly obtained or produced in the EC does not cumulate. Examples are apples harvested in France; applesauce made from them in Belgium; wood from trees felled in the Czech Republic; coal mined in Spain.

Whoever delivers goods which have been sufficiently worked or processed in the EC does not cumulate either. The processing operations that are sufficient are specified in the processing lists in the origin protocols (www.wup.zoll.de).

Anyone who supplies a product manufactured in the EC from raw material originating in a country of the PanEuroMed zone without having undergone sufficient working or processing must cumulate in order to provide tariff preferences to his customers in other countries of the PanEuroMed zone. This is because the above-mentioned raw material no longer requires sufficient working or processing because it already has (preferential) originating status. This means that it no longer has to be considered as – originating material – in the preference calculation. For which countries this possibility already exists can be seen from the above-mentioned matrix.

No cumulation applied“.

However, a supplier’s declaration is always valid even without this endorsement. The only consequence is that your supplier’s declaration cannot be used for the issue of a movement certificate EUR-MED but can only be used as evidence when applying for a EUR.1. It is also unnecessary to mention the change regulations on the supplier declaration.
In supplier’s declarations which refer exclusively to other agreements (e.g. with Chile, Mexico or South Africa) the cumulation declaration does not have to be completed.
>> Amendment Regulations with amended Annexes I and II and Annexes III and IV (pdf)

With the introduction of the Union Customs Code, which has been in force since 1 May 2016, supplier’s declarations must be issued in accordance with the requirements of Regulation (EU) 2015/2447 in its currently valid version.

This also includes the change regulations to be added later.

BASIC/ORIGINAL REGULATIONS (2015/2447) < > AMENDMENT/CORRECTION REGULATIONS (2017/989, …)
The currently valid basis for issuing a supplier’s declaration is still the Implementing Regulation (EU) 2015/2447 of the Union Customs Code. The basic regulations also change only rarely.
More frequent are so-called change regulations, which only clarify or change details with reference to the basic regulation. The amendment regulation implementing regulation (EU) 2017/989 of 08 June 2017 was implemented in the GENESYSPORTAL immediately after its publication on 13 June 2017.

In the legal basis for supplier’s declarations, the Implementing Regulation (EU) 2015/2447 , it is stated under Article 63 (3): „(3) Supplier’s declarations shall be signed by the supplier in handwriting. Where both the supplier’s declaration and the invoice are established electronically, they may be authenticated electronically or the supplier may give a written undertaking to the exporter or the economic operator that he accepts full responsibility for any supplier’s declaration which identifies him as if it had been signed in manuscript.

A handwritten signature on the supplier declaration created in the GENESYSPORTAL may therefore not be necessary.