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However, an exporter who is approved to use simplified procedures may issue declarations of origin to any value.
Generally, a declaration of origin can be issued only for originating goods for a value not exceeding £3,744.
Furthermore, the European Commission has presented a draft in which certificates will be replaced by declarations of origin instead.
The creator of such a movement certificate or declaration of origin must be able to prove the origin characteristics of the goods with a possible check on supplier declarations.
In place of a movement certificate also a declaration of origin on the invoice can be provided by the manufacturer or sender of the goods, if the amount of items with EU preferential origin of a single shipment does not exceed €6,000.
