Article 121 Validity of proof of origin(Article 64(1) of the Code)
United Kingdom
A proof of origin shall be valid for 4 months from the date of issue in the exporting country, and shall be submitted within the said period to the customs authorities of the importing country.
Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying the tariff preferences referred to in Article 59 of Delegated Regulation (EU) 2015/2446, where the failure to submit these documents by the final date set is due to exceptional circumstances.
In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
At the request of the importer and having regard to the conditions laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the importation of the first consignment when the goods fulfil the following conditions:
they are imported within the framework of frequent and continuous trade flows of a significant commercial value;
they are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Union;
they are classified in the same code (eight digits) of the Combined Nomenclature;
they come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office in the Union.
This procedure shall be applicable for the quantities and a period determined by the competent customs authorities. This period cannot, in any circumstances, exceed 3 months.
The procedure described in the preceding paragraph shall also apply where a single proof of origin is submitted to the customs authorities for importations by instalments in accordance with Article 115 of this Regulation. However, in this case, the competent customs authorities may grant a period of application exceeding 3 months.