Article 32

1. For the purpose of Article 2(2) and Article 7(1) of this Annex, the evidence of originating status within the meaning of this Annex of the materials coming from another OCTs or from the Union shall be given by means of a movement certificate EUR.1 or an origin declaration, or by means of a supplier’s declaration, provided by the exporter in the country from which the materials came. A specimen of a supplier’s declaration appears in Appendix VII. In cases where the supplying OCTs has implemented the Registered Exporter System but the OCTs of further processing has not, the evidence of originating status may also be provided by means of a statement on origin. 2. For the purpose of Article 2(2) and Article 7(2) of this Annex, the evidence of working or processing carried out in another OCTs or in the Union shall be given by means of a supplier’s declaration, provided by the exporter in the country from which the materials came. A specimen of the supplier’s declaration appears in Appendix VIII. 3. For the purpose of paragraphs 1 and 2, a separate supplier’s declaration shall be given by the supplier for each consignment of materials on the commercial invoice related to that shipment or in an annex to that invoice, or on a delivery note or other commercial document related to that shipment which describes the materials concerned in sufficient detail to enable them to be identified. The supplier’s declaration may be made out on a pre-printed form. The suppliers’ declarations shall be signed in manuscript. However, where the invoice and the supplier’s declaration are established using electronic data-processing methods, the supplier’s declaration need not be signed in manuscript, provided that the responsible officer in the supplying company is identified to the satisfaction of the customs authorities in the country or territory where the suppliers’ declarations were established. The said customs authorities may lay down conditions for the implementation of this paragraph. The supplier’s declarations are submitted to the competent customs office in the exporting OCTs requested to issue the movement certificate EUR.1. 4. When Articles 8 and 10 are applied, the evidence of originating status in accordance with the provisions of the relevant free trade agreement between the Union and the country concerned shall be given by the proofs of origin established by the relevant free trade agreement. 5. When Article 9 is applied, the evidence of originating status in accordance with the provisions laid down in Commission Regulation (EEC) No 2454/93 (4) shall be given by the proofs of origin established by the same Regulation. 6. In the cases referred to in paragraphs 1, 2, 4 and 5, Box 7 of movement certificate EUR.1 or the origin declaration or the statement on origin shall, where appropriate, contain the indication ‘OCTs cumulation’, ‘EU cumulation’, ‘EPA cumulation’, ‘cumulation with GSP country’ or ‘extended cumulation with country x’ or ‘Cumul PTOM’, ‘Cumul UE’, ‘cumul avec pays APE’, ‘cumul avec pays SPG’ or ‘cumul étendu avec le pays x’.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-02 · Text as adopted (Official Journal); later amendments are not incorporated in this text.