Apply for Approved Exporter Status

An Approved Exporter is a company authorised to issue origin declarations on commercial invoices for all consignments, regardless of their value. The authorisation is granted by Iceland Revenue and Customs and is based on the EEA Agreement and other free trade agreements.

Responsibilities and requirements

An Approved Exporter is fully responsible for all origin declarations issued on commercial invoices, as if the declarations had been signed by the exporter.

In addition, the exporter must:

• have a thorough knowledge of the applicable rules of origin and the conditions governing the issuance of proofs of origin

• be able to provide supporting documentation demonstrating the validity of origin declarations if requested by the customs authorities

• notify Iceland Revenue and Customs of intended exports if requested, to allow the goods to be inspected

• retain copies of origin declarations, export documents, and supporting evidence for at least six years

• notify Iceland Revenue and Customs without delay if an error occurs, responsibility for issuing proofs of origin is transferred to another employee, or the conditions of the authorisation are no longer met

Misuse of the authorisation may result in penalties under Article 169 of the Customs Act.

Conditions for authorisation

Authorisation is granted subject to the following conditions:

• The exporter regularly exports originating products, averaging at least 24 consignments per year. In exceptional cases, authorisation may be granted for a one-year period despite a lower number of consignments.

• The exporter has a thorough knowledge of the applicable rules of origin.

• The company, as a legal entity, is responsible for the use of the authorisation.

Validity period

The authorisation is granted for a period of five years at a time. Applications for renewal must be submitted before the authorisation expires.

Revocation of authorisation

The customs authorities may revoke an Approved Exporter authorisation at any time and are required to do so if the authorisation is misused or the conditions for authorisation are no longer met.

All information and documentation provided is subject to confidentiality in accordance with Article 188 of the Customs Act.