Article 40

1. Exporters, registered or not, shall comply with the following obligations: they shall maintain appropriate commercial accounting records for production and supply of goods qualifying for preferential treatment; they shall keep available all evidence relating to the material used in the manufacture; they shall keep all customs documentation relating to the material used in the manufacture; they shall keep for at least three years from the end of the year in which the statement on origin was made out, or more if required by national law, records of: the statements on origin they made out; and their originating and non-originating materials, production and stock accounts. 2. The records referred to in point (d) of paragraph 1 may be electronic but shall allow the materials used in the manufacture of the exported products to be traced and their originating status to be confirmed. 3. The obligations provided for in paragraphs 1 and 2 shall also apply to suppliers who provide exporters with supplier’s declarations certifying the originating status of the goods they supply.

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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.