Supplier’s Declaration Guide
🔒Learn when EU & UK businesses need a supplier’s declaration, what to include, and how to avoid penalties for incorrect origin claims.
What is a Supplier’s Declaration?
A supplier’s declaration is a statement used in international trade to confirm the origin or processing status of goods. It helps exporters and importers prove whether products meet the rules of origin under a trade agreement or customs regime.
In practice, it’s a document (often included on invoices or delivery notes) where the supplier declares either:
that the goods qualify as originating under specific rules of origin, or
that certain non-originating materials were used, but the processing carried out gives the goods a specific status.
Customs authorities and customers rely on these declarations to grant preferential duty treatment or to determine compliance with origin rules. If the declaration is wrong, the supplier or exporter risks penalties, and the customer may face full duty charges.
When is a Supplier’s Declaration Needed?
A declaration may be required:
when a customer asks for proof that goods meet origin rules,
when non-originating materials exceed limits set by an origin rule,
when goods are bought and resold in the same condition,
when only minimal processing has been carried out, or
when production uses materials at a later stage than the origin rules allow.
A declaration is not required if all non-originating materials meet tariff shift rules, stay within percentage thresholds, or processing is carried out at or before the required stage.
Below, you can see:
When a suppliers’ declaration is required for suppliers vs exporters.
Practical scenarios where a declaration is needed.
Specific manufacturer conditions that determine if a declaration can be skipped.
It’s ready for use as a quick-check reference in daily operations.
Scenario | Do you need a suppliers’ declaration? |
A customer asks for proof that goods meet origin rules | Yes |
Non-originating materials exceed limits set by an origin rule | Yes |
Goods are bought and resold in the same condition | Yes |
Only minimal processing has been carried out | Yes |
Production uses materials at a later stage than the origin rules allow | Yes |
Any of the “No” conditions below are not met | Yes |
All non-originating materials change tariff heading as required | No |
Value of non-originating materials is within the allowed percentage limit | No |
Manufacturing is done at or before the stage of production specified in the origin rules | No |
Note:
Non-originating materials: Components or materials that are not produced in the country or region that gives the product its “origin.”
An origin rule is a regulation that defines how a product’s country of origin is determined for trade purposes, specifying what materials, processing, or value thresholds are required for it to qualify for preferential treatment.
Minimal processing: Small or basic steps that don’t significantly change the product (e.g., repackaging, cleaning). Because the product hasn’t been substantially changed, a declaration is needed to prove origin.
Manufacturing is the process of transforming raw materials or components into a new product, where the stage and type of processing can determine its origin under trade rules.
Suppliers’ Declaration Flowchart (EU & UK)
Start → “Are you supplying or exporting goods?”
Split into two branches:
1. Supplying Goods
Q1: Does the customer request proof of origin?
Yes → Declaration required
No → Continue
Q2: Have you processed or added value to the goods?
Yes → Declaration required if requested
No → No declaration required
2. Exporting Goods
Q1: Are the goods purchased and resold unchanged?
Yes → Declaration required
No → Continue
Q2: Do materials exceed allowed value or fail tariff shift rules?
Yes → Declaration required
No → Continue
Q3: Is processing only minimal or done later than the stage allowed under origin rules?
Yes → Declaration required
No → No declaration required
Notes / Exceptions
No declaration required if all non-originating materials:
Change tariff heading as required,
Stay within allowed percentage limits,
Are processed at or before the stage specified in the origin rules.
Types of Suppliers’ Declarations
There are four main types. Which one you use depends on whether the goods have preferential origin status and whether it covers a single consignment or multiple consignments over time.
Origin Status | Single Consignment | Multiple / Long-Term Consignments |
Preferential Origin | Suppliers’ Declaration – Preferential Origin Status | Long-Term Suppliers’ Declaration – Preferential Origin Status (up to 24 months) |
Non-Preferential Origin | Suppliers’ Declaration – Goods Without Preferential Origin Status | Long-Term Suppliers’ Declaration – Goods Without Preferential Origin Status (up to 24 months) |
Long-term suppliers’ declarations
If your supplier sends you goods regularly and all the goods have the same origin status, they can issue a long-term supplier declaration that covers multiple shipments.
The long-term declaration must usually include:
The date the declaration is issued.
The start date of the period it covers (no more than 12 months before or 6 months after the issue date).
The end date of the period (no more than 24 months after the start date).
Your supplier must tell you immediately if the declaration is no longer valid for any of the goods they supply or will supply
What to Include on a Suppliers’ Declaration
A valid supplier’s declaration must include:
a description of the goods,
the country or territory of origin,
whether cumulation was applied,
the validity period (for long-term declarations),
supplier details (name, company, role, address), and
place, date, and signature (unless issued electronically with a named responsible official).
Electronic declarations do not need a signature, as long as a responsible official from the supplying company is clearly identified. All other declarations must be physically signed.
Where to Include Suppliers’ Declarations
Suppliers’ declarations can be added to invoices or any other commercial document that clearly identifies the goods. Long-term declarations should be issued on company headed paper.
Fixed Wording To Use
The wording you use should match the type of declaration:
Suppliers’ declarations for products with preferential origin status
Long-term suppliers’ declarations for products with preferential origin status
Suppliers’ declarations for goods without preferential origin status
Long-term suppliers’ declarations for goods without preferential origin status
Suppliers’ declarations for products having preferential origin status
Wording to use
I, the undersigned, declare that the goods listed on this document….…….…..…..(1) originate in…..…..…..…..(2) and satisfy the rules of origin governing preferential trade with…..…..…..…..(3):
I declare that (4):
Cumulation applied with…………………….(name of the country/countries)
No cumulation applied
I undertake to make available to the Customs authorities any further supporting documents they require: …..…..…..…..……….(5) …..…..…..…..……….(6) …..…..…..…..……….(7)
Number
What to include
1 If only some of the goods listed on the document are concerned, they shall be clearly indicated or marked and this marking entered in the declaration as follows:
‘….. listed on this invoice and marked ….. originate in …..’.
2 The UK, EU, country, group of countries or territory, from which the goods originate.
3 Country, group of countries or territory concerned
4 To be completed only where goods are being exported to a country in the Pan-Euro-Med zone. Delete as appropriate.
5 Place and date.
6 Name and position in the company.
7 Signature.
Long-term suppliers’ declarations for products having preferential origin status
Wording to use
I, the undersigned, declare that the goods described below:
………………………………..…………………….… (1)
………………………………………………………………………….. (2)
which are regularly supplied to …..…..…..…..(3), originate in.…..…..…..…..(4) and satisfy the rules of origin governing preferential trade with…..…..…..…….….…..(5).
I declare that (6):
Cumulation applied with ………………..(name of the country/countries)
No cumulation applied
This declaration is valid for all shipments of these products dispatched from:…..…..…..….. to …….…..…..(7). I undertake to inform…..…..…..…..(3) immediately if this declaration is no longer valid. I undertake to make available to the Customs authorities any further supporting documents they require. …..…..…..…..…..…..…..…..(8) …..…..…..…..…..…..…..…..(9) …..…..…..…..…..…..…..…..(10)
What to include
1 Description.
2 Commercial designation as used on the invoices (for example, model number).
3 Name of company to which goods are supplied.
4 The EU, country, group of countries or territory, from which the goods originate.
5 Country, group of countries or territory concerned.
6 To be completed, where necessary, only for goods having preferential origin status in the context of preferential trade relations with one of the countries with which pan-Euro-Mediterranean cumulation of origin is applicable. Delete as appropriate.
7 Give the dates. The period shall not exceed 24 months or 12 months if the declaration was issued retrospectively.
8 Place and date.
9 Name and position, name and address of the company.
10 Signature
Suppliers’ declarations for goods not having preferential origin status
Wording to use
I, the undersigned, supplier of the goods covered by the annexed document, declare that: (1) the following materials which do not have a preferential originating status have been used in the EU to produce these goods: Description of the goods supplied
(1)Description of non-originating materials used HS heading of non-originating materials used
(2)Value of non-originating materials used (3)……………….……………….……………….……………….……………….……………….……………….……………….……………….……………….……………….Total(2) All the other materials used in the EU to produce these goods originate in …………..(4) and satisfy the rules of origin governing preferential trade with…………..(5), and: I declare that (6):
Cumulation applied with ………………..(name of the country/countries)
No cumulation applied
I undertake to make available to the Customs authorities any further supporting documents they require. …..…..…..…..…..…..…..…..(7) …..…..…..…..…..…..…..…..(8) …..…..…..…..…..…..…..…..(9)
EXPLAINER
Different types of goods or materials
If the document (invoice, delivery note, or other commercial document) covers multiple goods or goods with different proportions of non-originating materials, you must list them separately.
Example: An invoice covers different models of electric motors used in washing machines. The type and value of non-originating materials may vary by model, so each model must be listed with its own details in the ‘Description of the goods supplied’ column. This allows the manufacturer to determine the origin status of the final product correctly.
Relevant details only
Include information only when it is relevant.
Example: A French garment manufacturer uses fabric woven in Portugal from non-originating yarn. The Portuguese supplier only needs to list “yarn” as non-originating materials; HS code and value are not required.
Example: A firm makes wire from non-originating iron bars. If the wire is used in a machine with a percentage limit for non-originating materials, the value of the iron bars must be entered.
Value of materials
Use the customs value at import, or if unknown, the first ascertainable price paid in the UK or EU.
Specify the exact value per unit of each type of non-originating material in the ‘Description of the goods supplied’ column.
Origin of the goods
State the country, group of countries, or territory from which the goods originate (UK, EU, or other).
Country concerned
Specify the country, group of countries, or territory where the goods are being exported or sold.
Preferential origin details (if relevant)
Only required for goods with preferential origin status under agreements allowing Pan-Euro-Med cumulation. Delete if not applicable.
Place and date
Include where and when the declaration is made.
Company information
Include the name, position, and address of the person/company issuing the declaration.
Signature
The declaration must be signed by a responsible person (physical or electronic signature as allowed).
Long term suppliers’ declarations for goods not having preferential origin status
Wording to use
I, the undersigned, supplier of the goods covered by the annexed document, which are regularly sent to …………..(1) declare that: (1) the following materials which do not have a preferential originating status have been used in the UK or EU to produce these goods: Description of the goods supplied
(2)Description of non-originating materials used HS heading of non-originating materials used
(3)Value of non-originating materials used (4)……………….……………….……………….……………….……………….……………….……………….……………….……………….……………….……………….Total(2) All the other materials used in the UK or EU to produce these goods originate in …………..(5) and satisfy the rules of origin governing preferential trade with…………..(6), and: I declare that (7):
Cumulation applied with ………………..(name of the country/countries)
No cumulation applied
This declaration is valid for all further shipments of these products dispatched from:…..…..…..….. to …….…..…..(8). I undertake to inform…..…..…..….. immediately if this declaration is no longer valid. I undertake to make available to the Customs authorities any further supporting documents they require. …..…..…..…..…..…..…..…..(9) …..…..…..…..…..…..…..…..(10) …..…..…..…..…..…..…..…..(11)
Number
EXPLAINER
Customer details
Name and address of the customer receiving the goods.
Different types of goods or materials
If the invoice, delivery note, or other commercial document covers multiple goods or goods with different proportions of non-originating materials, list each separately.
Example: An invoice includes different models of electric motors (HS heading 8501) used in washing machines (HS heading 8450). Each model may use different non-originating materials, so list them separately in the ‘Description of the goods supplied’ column to allow the manufacturer to assess origin status accurately.
Relevant details only
Include information only when needed.
Example 1: A French garment manufacturer uses fabric woven in Portugal from non-originating yarn. The Portuguese supplier only lists “yarn” in the declaration; HS code and value are not required.
Example 2: A company makes wire (HS heading 7217) from non-originating iron bars. If the wire is used in a machine with a percentage limit on non-originating materials, the value of the bars must be declared.
Value of materials
Use the customs value at the time of import, or if unknown, the first ascertainable price paid in the UK or EU.
Specify the exact value per unit for each type of non-originating material.
Origin of the goods
State the UK, EU, country, group of countries, or territory from which the goods originate.
Country concerned
Specify the country, group of countries, or territory for which the declaration applies (usually where the goods are exported or sold).
Preferential origin details (if relevant)
Only needed for goods with preferential origin under Pan-Euro-Med cumulation rules. Delete if not applicable.
Period of validity
Give the start and end dates. For long-term declarations, the period should not exceed 24 months.
Place and date
Indicate where and when the declaration is made.
Supplier information
Name, function/position, and address of the company issuing the declaration.
Signature
The declaration must be signed by a responsible person (physical or electronic signature as allowed).
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