{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-91",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/article-91.json",
  "legislation": "eur/2015/2447",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2447",
  "path": "article/91",
  "kind": "article",
  "number": "91",
  "heading": "Obligations of exporters(Article 64(1) of the Code)",
  "text": "1. Exporters and registered exporters shall comply with the following obligations:\n(a) they shall maintain appropriate commercial accounting records concerning the production and supply of goods qualifying for preferential treatment;\n(b) they shall keep available all evidence relating to the materials used in the manufacture;\n(c) they shall keep all customs documentation relating to the materials used in the manufacture;\n(d) they shall keep for at least 3 years from the end of the calendar year in which the statement on origin was made out, or longer if required by national law, records of:\n(i) the statements on origin they made out;\n(ii) their originating and non-originating materials, production and stock accounts.\nThose records and those statements on origin may be kept in an electronic format but shall allow the materials used in the manufacture of the exported products to be traced and their originating status to be confirmed.\n2. The obligations provided for in paragraph 1 shall also apply to suppliers who provide exporters with suppliers’ declarations certifying the originating status of the goods they supply.\n3. The re-consignors of goods, whether registered or not, who make out replacement statements on origin shall keep the initial statements on origin they replaced for at least 3 years from the end of the calendar year in which the replacement statement on origin was made out, or longer if required by national law.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/article/91",
    "retrieved_at": "2026-11-01T14:46:10.501600+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}