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Supplier‘s declaration (LE) and a long term supplier‘s declaration (LLE)

With a supplier‘s declaration (LE) and a long term supplier‘s declaration (LLE), which are used for the movement of goods within the European Union, the supplier provides details about the preferential origin status of goods to be delivered. The preferential origin is the base for duty benefits or duty exemptions in the trade between certain countries.

Goods only are of a preferential origin if they were extracted or manufactured as a whole or if they underwent a sufficient processing or working in the concerned country. Only in case of the preferential origin the import into the trade partner‘s customs territory is duty free or duty reduced.

If goods are not sufficiently processed or worked within the EU or if they are imported from a third country or if there are no sufficient previous prooves of origin, the origin of the goods cannot be verified. All goods, which are sufficiently processed or worked, receive a commercial origin at the place of the process/work. This may create an advantage of competition but not an advantage of duty.

If we are not able to declare the preferential origin, goods are marked in our invoices with „kU“. The reason therefore is either a not sufficient processing or working regarding the value, or that our supplier did not present us a long term supplier‘s declaration which does not allow us to make any indications about preferential origin. The origin is Germany, with the exception of traded raw magnets.

As manufacturer we want the maximum of legal security – not only as a supplier but also for our customers. We therefore only can confirm the preferential origin, if the referring prooves are presented. In this context we emphasize that incorrectly issued supplier‘s declarations would have great effects onto the whole trade chain. In case of incorrectly issued declarations criminal tax consequences could follow (participation in tax evasion, careless tax reduction or tax endangerment). There is no general legal obligation for issuing a supplier‘s declaration or a long term supplier‘s declaration, the issuing is voluntary.