Article 41

1. A statement on origin shall be made out by the exporter when the products to which it relates are exported, if the goods concerned can be considered as originating in the OCTs. 2. By derogation from paragraph 1, a statement on origin may exceptionally be made out after exportation (retrospective statement) on condition that it is presented in the Member State of declaration for release for free circulation no longer than two years after the export. Where the splitting of a consignment takes place in accordance with Article 18 of this Annex, the statement on origin may also be made out retrospectively. 3. The statement on origin shall be provided by the exporter to his customer in the Union and shall contain the particulars specified in Appendix XII. A statement on origin shall be made out in either English or French. It may be made out on any commercial document allowing to identify the exporter concerned and the goods involved. 4. When cumulation under Articles 2 and 7 of this Annex applies, the exporter of a product, in the manufacture of which materials originating in an OCTs or in the Union are used, shall rely on the statement on origin provided by its supplier. In cases where the supplier is established in an OCTs that has not yet implemented the Registered Exporter System, the exporter in the OCTs of further processing may also rely on a movement certificate EUR.1, an origin declaration or a supplier’s declaration. 5. In these cases, the statement on origin made out by the exporter shall, as the case may be, contain the indication ‘EU cumulation’, ‘OCTs cumulation’ or ‘Cumul UE’, ‘cumul PTOM’. 6. When Articles 8 and 10 of this Annex 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 satisfied on the basis of the proofs of origin established by the relevant free trade agreement. In this case, the statement on origin made out by the exporter shall contain the indication ‘cumulation with EPA country’ or ‘extended cumulation with country x’ or ‘cumul avec pays APE’ or ‘cumul étendu avec le pays x’. 7. When cumulation of Article 9 of this Annex applies, the evidence of originating status established in accordance with the provisions laid down in Regulation (EEC) No 2454/93, shall be given by the proofs of origin established by the same Regulation. In this case, the statement on origin made out by the exporter shall contain the indication ‘cumulation with GSP country’ or ‘cumul avec pays SPG’.

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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.