An approved exporter is a company that has been authorised by the Iceland Revenue and Customs Authority to issue origin declarations on invoices for all consignments, regardless of their value. The authorisation is granted under the EEA Agreement and other free trade agreements.

Responsibilities of an Approved Exporter

An approved exporter:

• Issues origin declarations directly on invoices, regardless of the value of the consignment and without having to apply to the Iceland Revenue and Customs Authority for each shipment.

• Bears full legal responsibility for the accuracy of all origin declarations it issues.

• Retains records and supporting evidence relating to the origin of goods for at least six years and makes them available to the Iceland Revenue and Customs Authority upon request for audit or verification purposes.

• Notifies the Iceland Revenue and Customs Authority without delay if the conditions of the authorisation change, errors are identified, or the employee responsible for origin documentation leaves the company.

• Makes goods available for inspection when requested by the Iceland Revenue and Customs Authority, both for domestic audits and in response to requests from foreign customs authorities.

An approved exporter may issue origin declarations on invoices for all consignments, regardless of their value, in accordance with Protocol 4 to the EEA Agreement and the corresponding provisions of other free trade agreements. This allows the exporter to claim preferential tariff treatment without having to apply for proof of origin for each individual shipment.

Responsibilities and Requirements

An approved exporter bears full responsibility for all origin declarations issued on invoices, as if they had personally signed each declaration.

In addition, an approved 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 demonstrate the validity of origin declarations by providing appropriate supporting documentation when requested by the Director of Customs

• notify the Iceland Revenue and Customs Authority of planned exports when requested, so that the goods may be inspected

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

• notify the Iceland Revenue and Customs Authority without delay if errors are discovered, 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 criminal liability under Article 169 of the Customs Act.

Conditions for Authorisation

Authorisation may be granted if the following conditions are met:

• The exporter regularly exports originating products, averaging at least 24 consignments per year. In exceptional circumstances, an authorisation may be granted for a one-year trial period even where the exporter has fewer consignments.

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

• The company, as a legal entity, accepts responsibility for the use of the authorisation.

The authorisation is granted for a period of five years and must be renewed before it expires.

Revocation of Authorisation

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 fulfilled.

All information and documentation submitted in connection with the authorisation is subject to confidentiality requirements under Article 188 of the Customs Act.