Paragraph 20 Conditions for making out an origin declaration

An origin declaration as referred to in Article 14(1)(b) may be made out:

Without prejudice to paragraph 3, an origin declaration may be made out if the products concerned can be considered products originating in the European Union or in Andorra and fulfil the other requirements of this Appendix.

The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting Party, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Appendix.

An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV to this Appendix, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.

Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 21 shall not be required to sign such declarations provided that it gives the customs authorities of the exporting Party a written undertaking that it accepts full responsibility for any origin declaration which identifies it as if the declaration had been signed in manuscript by it.

An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no later than two years after the importation of the products to which it relates.