{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-12/division",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-12/division.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": "attachment/12/division",
  "kind": "division",
  "number": null,
  "heading": "Statement on origin",
  "text": "To be made out on any commercial documents showing the name and full address of the exporter and consignee as well as a description of the products and the date of issue .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and amending Implementing Regulation (EU) 2015/2447 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."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Where the statement on origin replaces another statement in accordance with paragraphs (2) and (3) Article 101 of Implementing Regulation (EU) 2015/2447, the replacement statement on origin shall bear the mention ‘ Replacement statement ’ or ‘ Attestation de remplacement ’ or ‘ Comunicación de sustitución ’ . The replacement shall also indicate the date of issue of the initial statement and all other necessary data in accordance with the second subparagraph of Article 101(1) of Implementing Regulation (EU) 2015/2447."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/attachment/12/division",
    "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."
}