Paragraph 16 Movement certificates EUR.1 issued retrospectively
Notwithstanding Article 15(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:
it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued, but was not accepted at importation for technical reasons.
For the implementation of paragraph 1, the exporter shall indicate in its application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for its request.
The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application complies with that in the corresponding file.
Movement certificates EUR.1 issued retrospectively shall be endorsed with the following phrase in English:
‘ISSUED RETROSPECTIVELY’.
The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the movement certificate EUR.1.