Liefererklärungen

Liefererklärungen, often translated as "declarations of origin" or "supplier's declarations," are documents used in international trade to certify the origin of goods. They are issued by the seller or manufacturer of goods and attest that the products meet specific origin criteria as defined by trade agreements or regulations. This declaration is crucial for determining eligibility for preferential tariff treatment, such as reduced or eliminated import duties, under free trade agreements (FTAs) or other preferential schemes.

A Liefererklärung typically includes details about the goods, such as their description and tariff classification, as well as information about the issuer and the buyer. It also contains a statement confirming that the goods comply with the rules of origin stipulated in the relevant agreement. These rules often relate to the manufacturing process, the origin of raw materials, or a certain percentage of value added within a specific country or region.

There are two main types: the long-term Liefererklärung (Langzeiterklärung) and the one-off Liefererklärung. The long-term version covers multiple shipments of the same goods over a specified period, usually up to 12 months, simplifying customs procedures. The one-off declaration is for a single consignment.

Customs authorities in the importing country rely on Liefererklärungen to verify the origin of goods and grant preferential treatment. Inaccurate or fraudulent Liefererklärungen can lead to penalties, including the recovery of unpaid duties, fines, and potential legal consequences. Therefore, ensuring the accuracy and validity of these declarations is a significant aspect of international trade compliance.