# Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 102: General principles and precautions to be taken by the declarant(Article 64(1) of the Code)

Extent: E+W+S+N.I.

1. Where a declarant requests preferential treatment under the GSP scheme, he shall make reference to the statement on origin in the customs declaration for release for free circulation. The reference to the statement on origin will be its date of issue with the format yyyymmdd, where yyyy is the year, mm is the month and dd is the day. Where the total value of the originating products consigned exceeds EUR 6 000, the declarant shall also indicate the number of the registered exporter.
2. Where the declarant has requested application of the GSP scheme in accordance with paragraph 1, without being in possession of a statement on origin at the time of the acceptance of the customs declaration for release for free circulation, that declaration shall be considered as being simplified within the meaning of Article 166 of the Code and treated accordingly.
3. Before declaring goods for release for free circulation, the declarant shall take due care to ensure that the goods comply with the rules in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446, in particular, by checking:
(a) on the public website that the exporter is registered in the REX system, where the total value of the originating products consigned exceeds EUR 6 000; and
(b) that the statement on origin is made out in accordance with Annex 22-07 of Delegated Regulation (EU) 2015/2446.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/102 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-102
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.