Article 48

1. Where products have not yet been released for free circulation, a statement on origin may be replaced by one or more replacement statements on origin, made out by the holder of the goods, for the purpose of sending all or some of the products elsewhere within the customs territory of the Union. For the purpose of being entitled to make out replacement statements on origin, holders of the goods need not be registered exporters themselves. 2. Where a statement on origin is replaced, the original statement on origin shall indicate the following: the particulars of the replacement statement(s) on origin; the names and addresses of the consignor; the consignee(s) in the Union. The original statement on origin shall be marked as ‘Replaced’ or ‘Remplacée’, as the case may be. 3. On the replacement statement on origin the following shall be indicated: all particulars of the re-consigned products; the date on which the original statement on origin was made out; all the necessary details to be mentioned, as specified under Appendix XII; the name and address of the consignor of the products in the Union; the name and address of the consignee in the Union; the date and place of the replacement. The person making out the replacement statement on origin may attach a copy of the initial statement on origin to the replacement statement on origin. 4. Paragraphs 1, 2 and 3 shall apply mutatis mutandis to statements replacing statements on origin that are themselves replacement statements on origin. 5. Paragraphs 1, 2 and 3 shall apply mutatis mutandis to statements replacing statements on origin further to the splitting of a consignment carried out in accordance with Article 18 of this Annex.

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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.