|Supplier explanation Germany |
|Supplier explanation __ Germany|
1. What are preferential agreements?
2. What is a supplier explanation?
3. For what does a supplier explanation serve?
4. What are the advantage of a supplier explanation and which duties to exercise diligence are connected with it?
5. When does an exporter (k)eine supplier explanation need?
6. Are suppliers obligated to the exhibition of a supplier explanation?
7. In which countries may supplier explanations be issued?
8. Which origin may be called in a supplier explanation?
9. Which countries can I as receipt countries enjoying preferential treatment call, can a given list of these countries be towards-changed?
10. What is to be considered with the exhibition of a supplier explanation formally?
11 What are products of origin of the EEC?
12. Which origin rules apply and where are the rules deposited?
13. For what do "supplier explanations without preference origin characteristic" serve?
14. What are "long-term supplier explanations"?
15. Which consequences can result for the exhibitor of a supplier explanation, if the origin certified there is wrong?
16. How long do documents have to be kept?
17. For what does the form serve INF 4?
18. Are supplier explanations accepted also as proofs for the exhibition of certificates of origin?
19. Which changes result from the Pan euro Med Kumulationszone?
Supplier explanation - samples
1. What are preferential agreements? The European community (EEC) has with a set of countries and/or land's groups (v.a. the central Eastern European countries, in addition, unite Mediterranean countries, Mexico, South Africa among other things.) so-called preferential agreements closed. Which countries can I as receipt countries enjoying preferential treatment call, can a given list of the receipt countries enjoying preferential treatment be changed? In these preferential agreements preferential treatments in tariff matters (preferences) were agreed upon. That means that the import it can take place into a country, with which such an agreement was locked duty-free or at least tariff-reduced, if the goods fulfill certain origin rules, which are fixed in the preferential agreement. This usually means a substantial competition advantage for products enjoying preferential treatment, since the rates of duty can lie abroad otherwise frequently in the two digit range. Higher selling prices can become in this way balanced. As proof of it that the goods fulfill these origin rules, it must be submitted with the import of preference proofs (movement certificate EUR.1, EUR MED, form EUR.2 or declaration of origin on the calculation).
2. What is a supplier explanation? A supplier explanation for goods with preference origin characteristic is an explanation over the preference-legal origin of a commodity. The statement can meet only it within the EEC of resident supplier. It serves as proof with requesting or exhibition of a preference proof. (s. questions 1 and 3) the supplier explanation can be used beyond that as proof with requesting a certificate of origin. (s. question 18) fundamental is to be differentiated between supplier explanations for goods with preference origin characteristic and supplier explanations for goods without preference origin characteristic. A supplier explanation for goods without preference origin characteristic is an explanation of a supplier over and processing, which were made at the goods in the EEC, supplied by it, but are taken not yet origin-justifying for itself. It usually serves as Vorpapier for the exhibition a supplier explanation for goods with preference origin characteristic and/or as proof for requesting or exhibition of a preference proof. With the majority of the supplier explanations issued in practice it acts around supplier explanations for goods with preference origin characteristic. Supplier explanations for goods without preference origin characteristic are issued only in completely determined cases. (s. question 13) for this reason the remarks in this IHK information concentrate on supplier explanations for goods with origin characteristic. Further special forms of the supplier explanation exist in the goods traffic with Turkey, Tunisian, Algeria and Morocco as well as inerhalb the EWR. Up to the Turkey explanation these special forms have little practical meaning.
3. For what does a supplier explanation serve? A supplier explanation serves an exporter as proof with requesting or exhibition of a preference proof (movement certificate EUR.1, form EUR.2 or declaration of origin on the calculation). With a supplier explanation one describes to the customer, with which future export procedures the supplied commodity is enjoying preferential treatment (s. question 1) requests the exporter a movement certificate EUR.1 or EUR MED and/or it issues a form EUR.2 or a declaration of origin, then it carries the responsibility for the correctness of its data concerning the preference-legal origin of the goods. It is thus obligated, the preference-legal origin of the goods according to the origin rules, which are fixed in the preferential agreement between the EEC and the importing country concerned, to examine and document. (s. question 11) this examination extends to all goods, which it would like to export, i.e. both to goods, which it or processed in the own enterprise in the EEC, and to pure commodities. In order to facilitate this examination, the exporter from its supplier’s supplier explanations knows after regulation (EEC) NR. 1207/2001 as proofs of that preference-legally origin of the goods supplied of them request.
4. What are the advantage of a supplier explanation and which duties to exercise diligence are connected with it? The advantage of a supplier explanation consists of the fact that it can be issued by the enterprise within own responsibility and without official co-operation. From this circumstance in addition, special duties to exercise diligence result. (s. question 15) the customs authorities can examine the correctness of a supplier explanation at any time and require all proofs necessary for it. In addition the collecting main of an information sheet INF 4 (s. question 17) belongs, which the supplier must request with his responsible customs agency.
5. When does an exporter (k)eine supplier explanation need? An exporter needs no supplier explanation whenever he won or manufactured the goods, which he would like to export, in the own enterprise in the EEC completely. That will be only rarely the case, since during the production of goods starting materials from other enterprises are usually used. Whether in such cases a supplier explanation is needed, depends on the origin rules specified in the preferential agreements. If the origin rules are not fulfilled by the manufacturing in the own enterprise, then the origin rule can be usually nevertheless still kept by the employment preference origin proven by starting material with. The entire product receives then a praeferenziellen origin. (s. question 12) compelling necessarily is a supplier explanation against it if the exporter the goods themselves or processed, but it around pure commodities acts.
6. Are suppliers obligated to the exhibition of a supplier explanation? No, at least not legally. In the case of appropriate agreement however a contractual obligation can exist. It is advisable to specify the obligation of the supplier to the exhibition of supplier explanations in the sales contract. Even if no legal obligation exists to the delivery of supplier explanations, these are frequently delivered, because otherwise the danger exists to lose customers. The decision, whether an enterprise concerns itself with the praeferenziellen origin and the duties to exercise diligence following from it (to the adhesion s. question 15), is fundamental an investment decision: are the competition advantages how large in the export or in the inland and which costs develop thereby? In addition among other things the Einsparpotenziale should be regarded with the tariffs in the export markets.
7. In which countries may supplier explanations be issued? The exhibitor of a supplier explanation must have its seat in Federal Republic of Germany or another EEC-MEMBER state. It can leave itself represented however by in a third country a resident enterprise. Supplier explanations, which are issued in a third country e.g. in Switzerland, are invalid and serve only the information that the supplier supplies commodity enjoying preferential treatment. The actual preference proof is in these cases the movement certificate EUR.1 or the declaration of origin delivered for the respective supply. Also the receiver of a supplier explanation after the regulation (EEC) NR. 1207/2001 must have its seat in the EEC.
8. Which origin may be called in a supplier explanation? In principle only the origin "European community" may be called in supplier explanations. The indication of the origin in one of the EEC-MEMBER states is additionally possible. Example: France (European community) likewise possible is the explanation of the praeferenziellen origin for goods, which were introduced before with a preference proof from a country, with that the EEC a preferential agreement locked (s. question 1) in these cases must in the supplier explanation the country of origin indicated in the appropriate preference proof be noted. However the certificate of another origin than the EEC origin only in the trade with the countries of the Paneuropaei preference zone (EEC, EFTA, Turkey) or the Paneuropa Mediterranean Kumulationszone (additional Mediterranean neighbors) meaningful is, since these countries locked among themselves identical preferential agreements and so a uniform preference area to form. This applies with application of the Mediterranean Kumluation accordingly. In the trade with other countries such a certificate is usually not meaningfully, there between the country, in which the goods have its origin (e.g. Norway), and the importing country (e.g. South Africa) no preferential agreement exist. Accordingly for these goods no preferential treatments in tariff matters are granted, preference proofs and supplier explanations are necessary therefore not.
9. Which countries can I as receipt countries enjoying preferential treatment call, can a given list of the receipt countries enjoying preferential treatment be changed? The supplier explanation illustrates the preferential agreements, which closed the EEC with other states. If additional agreements are closed, this country can be attached. A country should be specified only if it is surely posed that the valid origin rules are also actually kept. Because a supplier on a supplier explanation specifies a certain country, then it confirms with the fact that the goods supplied by it correspond to the origin rules for preference traffic with these countries. The supplier is thus obligated to examine for each country whether the goods fulfill the origin rules specified in the respective preferential agreements with the EEC. Since the preferential agreements, which the EEC locked, are congruent not in all points, it can come here with individual countries to deviations. (s. question 12) fulfilling the goods the origin rules in a certain agreement, may not not be specified the appropriate country on the supplier explanation also.
10. What is to be considered with the exhibition of a supplier explanation formally? Legal basis for the exhibition of a supplier explanation is the regulation (EEC) NR. 1207/2001 from 11 June 2001. Supplier explanations after regulation (EEC) NR. 3351/83 from 14 November 1983 no more may not be issued since 11 July 2002. The VO NR. 1207/2001 specify the wording of the supplier explanations obligatorily, even with small linguistic modifications every now and then the acknowledgment are refused. It is recommendable to adhere corresponding to the text literally and not only. Against it the obligation is fixed for the use of forms. A supplier explanation can be issued for each transmission on the appropriate calculation, a delivery note belonging to the transmission or on an other bill of exchange. Only the wording is to be kept obligatorily and literally. To the other bills of exchange belong also the forms, which are available at the Chambers of Commerce and industries (IHKs) or in the form trade. If such a bill of exchange is used, the associated commodity must be able to be identified clearly. The indication of the customs tariff number is not prescribed; the indication can with deviating opinions between supplier and customer to difficulties lead. (example: the supplier sees parts made of metal, the customer in the commodity sees therein parts for a machine). From the supplier explanation the exhibitor of the supplier explanation, i.e. the responsible person coworker must follow, clearly. During a long-term supplier explanation also the receiver must come out clearly. Supplier explanations should be in principle handwritten signed. If supplier explanations at the computer are provided, they can be recognized also without signature. In this case however the responsible person must be in particular mentioned natural or legal entity and the supplier must the customer opposite in writing commit itself to take over the full adhesion for each delivered supplier explanation. With the denomination of the countries, to which the supplier explanation applies, both the official country names and the two digit ISO alpha codes can be used. Collective terms such as z. B. "EFTA" or "MOEL" is against it inadmissibly, likewise the name EEC for the European community. Since sometimes there is no ISO land code for the EEC and a mistake with Egypt is accepted, the EEC should be written out either as "European community" or be shortened for example with EEC, CEE, CE or European Union. Supplier explanations can also later be issued, i.e. they are to be recognized also if they are executed after already supply. Not to be recognized so-called "exclusion clauses" in long-term supplier explanations, which refer to deviating data concerning the preference-legal origin of the goods in calculations which can be issued later or other bills of exchange. The praeferenzielle origin of the goods must be able to be taken directly from the supplier explanation (or a plant). On the plants also clearly designated goods without preference origin can be specified. The goods must be designated clearly, general collective terms like e.g.. "spare parts for pumps" or "all goods" supplied by us are not sufficient.
11 What are products of origin of the EEC? The exact rules, according to which the preference-legal origin is determined, are fixed in the preferential agreements of the EEC. In principle applies: a) Products of origin of the EEC are products, which were won or manufactured completely in the EEC. In addition products belong, when whose production excluding starting materials from EEC-MEMBER states were used. b) With the production if starting materials from third countries are used, then the products must or sufficiently have been processed, i.e. the goods must fulfill the phases of operation specified in the origin rules. If these conditions are not fulfilled, no supplier explanation for goods with preference origin characteristic may be issued. A supplier explanation for goods without preference origin characteristic can be issued only in completely determined cases. (s. question 13)
12. Which origin rules apply and where are the rules deposited? The rules for the praeferenziellen origin are uniform within the paneuropaeischen Kumulationszone, so that an examination for all countries is sufficient. The remaining agreements must be examined individually per country, whereby it lies in the discretion of the enterprise, as and for which countries this happens. However also only the countries should be called on the supplier explanation, which were examined. The origin rules are contained in the respective preferential agreements. These can be examined over the preference portal of the tariff. You find an overview of the trade agreements here.
13. For what do "supplier explanations without preference origin characteristic" serve? Supplier explanations for goods without preference origin characteristic serve as proofs with arbeitsteiligen processes (e.g. within the textile range), with which the individual work procedures for itself taken yet are not sufficient, in order to attain the EEC origin, the sum of the work procedures however a sufficient or processing according to the respective origin rules represents. (s. question 11) thereby in such a case at the end of the working process a supplier explanation for goods with preference origin characteristic to be issued, must each enterprise, which makes a work procedure, knows over which degrees of the preceding or processing is informed. The supplier explanation for goods without preference origin characteristic serves this purpose. Supplier explanations for goods without preference origin characteristic are not "Ersatz" proofs of origin for goods from countries, with which the EEC did not lock a preferential agreement, or - except in the cases specified above - for goods, which do not fulfill the origin rules specified in the preferential agreements. When proof of origin for goods from countries, with which the EEC did not lock a preferential agreement, serves the certificate of origin.
14. What are "long-term supplier explanations"? If a supplier supplies regularly goods, whose preference-legal origin will not change during a longer period presumably to a certain buyer with, it can issue a "long-term supplier explanation". During a long-term supplier explanation it concerns a unique explanation, which covers also further supplies the same commodity and for one period of maximally one year is valid. The period is not bound to the calendar year. The beginning of the validity period does not depend on the date of issue of the long-term supplier explanation. The supplier commits itself in a long-term supplier explanation to inform the buyer immediately as soon as the supplier explanation for the supplied goods does not apply any longer. Because of the prohibition of the exclusion clauses (see question 10) to come long-term explanations rather from the mode. Long-term supplier explanations can be recalled also for individual articles.
15. Which consequences can result for the exhibitor of a supplier explanation, if the origin certified there is wrong? To differentiate is between tax -, punish and civil consequences. According to tax law a not applicable declaration of origin in a supplier explanation can lead to the fact that an issued preference proof is taken back and the goods in the importing country later to be declared to have. (s. question 1) criminal knows itself - ever after - a co-operation action at one of the importer, i.e. of the buyer, committed tax evasion, thoughtless tax evasion or tax endangerment result in, if in the importing country the preference is later refused and the importer is assessed to the tariff additional payment. The German tax code plans therefore that offences can be punished in connection with preference proofs as irregularity or as criminal offence. A thoughtless tax evasion or tax endangerment is punished as irregularity with a fine, which both against be determined can, which the preference proof signed, and against the superior. Heavy cases, which must be regarded as criminal injustice, are punished as criminal offence by court decision with fines or imprisonments up to five years. Civilly the explanation can, according to which the supplied goods have a certain preference-legal origin, when "assured characteristic" is rated. If the declaration of origin is wrong and if the buyer suffers thereby a damage, then the exporter is if necessary liable to pay damages. If the buyer in the importing country must pay the full rate of duty valid for third country goods, it can take the exporter sometimes for this in recourse. The economic damage increases frequently by the fact that the relationship with the customer suffered.
16. How long do documents have to be kept? After the supplier explanation regulation one minimum period of 3 years applies. According to Federal Ministry of finances (BMF) apply for 147 tax code (AO) in Germany the periods for safekeeping § also to supplier explanations. Therefore the period for safekeeping extends to 6 years. Authorized Ausfuehrer had this edition already so far in its grants. If supplier explanations on calculations or other documents are indicated, the general period for safekeeping applies to calculations (10 years).
17. For what does the form serve INF 4? The customs agency doubt about the correctness of a supplier explanation has can it of the Ausfuehrer the collecting main of the information sheet INF 4 within four months require. This serves the doubted supplier explanation for the confirmation and by the responsible customs agency upon the request of the supplier within three months is issued. The Ausfuehrer must contact its suppliers, so that this requests the INF 4 with its customs agency. If the period is not kept by four months, the exhibition of the preference proof is rejected from the customs authority. The period can be extended, if the praeferenzielle origin must be retraced over several stations.
18. Are supplier explanations accepted also as proofs for the exhibition of certificates of origin? Yes, but only, if the origin did not come by Kumulation. Although to the exhibition of certificates of origin other origin rules apply (Nichtpraeferenzielles origin right), become for supplier explanations (without Kumulation) than proofs accepted. This regulation in line with standard usage serves the easement of external trade relations. If the origin resulted from Kumulation, the differences between praeferenziellem and commercialpolitical origin are too large (s. question 19.). Export your, which want to use a supplier explanation as proof for the exhibition of a certificate of origin, must make certain however that in the supplier explanation concerned the country of origin is called, which is indicated also in the certificate of origin. In the supplier explanation only if EEC origin is certified, only the EEC can be certified as country of origin also in the certificate of origin. (s. question 8) origin certifications turned around however no permissible proofs for the exhibition of supplier explanations
19. Which changes result from the Pan euro Med Kumulationszone? For the exhibition of preference proofs EUR MED the data of the supplier explanation are not sufficient in the conventional form. It must also follow from the supplier explanation whether during the production of the goods with starting materials from the Pan euro Med zone one cumulated or the goods without cumulating were manufactured. In order to be able to issue/execute a movement certificate/calculation explanation EUR MED, the supplier must deliver specified Kumulationsvermerk opposite its customer that below. "he explains the following: O cumulating applied with............... (name Landes/der of countries) Cumulation applied with.............. (name OF the country/countries) O no cumulating used NO cumulation applied " The correct indication must be marked, alternatively hands also the denomination of the correct alternative. By Kumulation one understands the origin acquisition in more than one customs territory. This is for example the case if starting material from Switzerland is built into products of EEC and the value of this starting material is included during the origin determination as starting material enjoying preferential treatment. No Kumulation takes place, if the origin acquisition takes place for example exclusively within the EEC or within Israel. In these cases "no Kumulation is marked used". If a such explanation is missing, the goods cannot participate in the Pan euro Med cumulating. This change is not necessarily only if a EUR.MED or a declaration of origin MED is to be issued, the past goods-operates is concerned after renewed correction. This bedutet that a EUR.1 can be issued also on basis by supplier explanations without Kumulationsvermerk. Advice of the IHK region Stuttgart: Is recommendable to take over with again issued supplier explanations the Kumulationsvermerk in order to be further inquiries out of the way. This applies whenever the origin of the supplied products did not come by Kumulation. If the preference origin of the products came by Kumulation, the administration becomes extremely aufwaendig. In this case the question arises whether one not on possible advantages by Pan euro Med cumulating and the praeferenziellen origin does without completely. If it concerns a "classical" cumulating, i.e. cumulating with an EFTA-COUNTRY to do without insists apart from the possibility of indicating the cumulating note also the variant on the note. Then the supplier explanation is permissible only as Vorpapier for a EUR.1. The land circle, for which such an explanation is valid, remains limited to the EFTA-STATES and Turkey. This IHK information can give only a general overview, contacts you your IHK partners left beside this text.