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Customs Glossary/Authorised Exporter

Authorised Exporter

Customs proceduresArt. 67 – Commission Implementing Regulation (EU) 2015/2447

PL: Upoważniony eksporter | DE: Ermächtigter Ausführer

Definition

An authorised exporter is a trader who has obtained customs authorisation to self-certify the origin of goods by issuing origin declarations on invoices without the need to present goods or documents to customs for EUR.1 certificate endorsement. This status significantly simplifies and accelerates export procedures.

Authorisation requires regular export activity, knowledge of rules of origin, and an accounting system enabling origin verification. The authorised exporter receives an authorisation number to include in invoice declarations. Customs may verify the correctness of origin documents at any time.

Authorised exporter status is particularly important under free trade agreements (CETA, EPA, TCA), where an origin declaration is the only acceptable proof of preferential origin.

Legal Basis

Related Terms

Authorised Exporter — Customs Glossary | Celna24.com | Celna24.com