Supplier declarations: types, validity, and pitfalls
A complete guide to supplier declarations covering long-term, single-shipment, and replacement declarations.
A supplier declaration is a written statement from a supplier to a buyer regarding the origin of delivered goods. It is the foundation upon which exporters base their preferential origin claims. Without valid supplier declarations, an exporter cannot demonstrate that the materials used meet origin rules, leading to loss of preference and potential duty recovery during customs audits.
Legal basis
Supplier declarations are regulated in Implementing Regulation (EU) 2015/2447, Articles 61 through 66. This regulation specifies the form, content, and validity of supplier declarations within the EU.
Two types of supplier declarations
1. Single supplier declaration
| Characteristic | Specification |
|---|---|
| Scope | One-off delivery or specific consignment |
| Reference | Linked to a specific invoice or delivery number |
| Wording | Prescribed text per Annex 22-15 of Regulation 2015/2447 |
| When to use | Incidental deliveries or varying products |
The single declaration is drawn up per individual consignment and refers to a specific commercial document.
2. Long-term supplier declaration (LTSD)
| Characteristic | Specification |
|---|---|
| Scope | All deliveries of specified products during a defined period |
| Maximum duration | 24 months (retroactive coverage up to 12 months possible) |
| Reference | Product description (no individual invoice reference) |
| Wording | Prescribed text per Annex 22-16 of Regulation 2015/2447 |
| When to use | Regular deliveries of the same products |
The LTSD covers a series of deliveries and is particularly suited for structural trade relationships where the same products are delivered repeatedly.
Content requirements
Every supplier declaration must contain at minimum:
- Supplier identification (name, address, EORI number if applicable).
- Product description with HS code or product specification.
- Origin status of the goods (preferential or non-preferential).
- Applicable origin rules that the goods satisfy.
- Cumulation statement if applicable.
- Signature by an authorised person at the supplier.
- Date and place of issue.
Validity periods
| Type | Validity period | Retroactive coverage |
|---|---|---|
| Single | Applies to the specific consignment referenced | Not applicable |
| Long-term (LTSD) | Maximum 24 months from date of issue | May cover up to 12 months before date of issue |
Important: An LTSD issued on 1 March 2026 may cover deliveries from 1 March 2024 (retroactive) through 28 February 2028 (24 months forward).
Relationship with LTSD management
Managing long-term supplier declarations (LTSD management) includes:
- Timely renewal of declarations before the validity period expires.
- Monitoring product changes that may affect origin status.
- Archiving all declarations for the legally required retention period (minimum 3 years after the year of export).
- Validation upon receipt for completeness and accuracy.
- Escalation when declarations are missing or expired.
Common mistakes
| Mistake | Consequence |
|---|---|
| Incorrect or missing HS code | Declaration does not adequately cover the product |
| Expired LTSD not renewed in time | Deliveries in the interim period are uncovered |
| Wrong prescribed text used | Declaration is legally invalid |
| No cumulation indication while cumulation was applied | Origin claim may be rejected |
| Signature by unauthorised person | Declaration is not legally valid |
| LTSD with retroactive coverage exceeding 12 months | Exceeds the legal limit |
What to check upon receipt
- Is the prescribed wording correct and in accordance with the correct annex?
- Do the product description and HS codes match the actually delivered goods?
- Does the delivery date fall within the validity period of the declaration?
- Is the declaration signed by an authorised representative?
- Is the origin status clear and consistent with the supply chain?
- Are any cumulation references correctly included?
Consequences of missing or incorrect declarations
Without a valid supplier declaration, the exporter cannot provide evidence for the preferential origin of the final product. This leads to:
- Loss of the preferential tariff on import.
- Potential recovery of the difference between the preferential and normal tariff rate.
- Fines for repeated non-compliance.
- Reputational damage with buyers and customs authorities.
Supplier declarations form the basis of every preferential origin claim. Structured LTSD management is essential for companies that regularly export under trade agreements.
Related articles
- LTSD checklist: onboarding to renewals: Standardize supplier declaration intake, controls, and renewal cadence.
- LTSD management: from manual to automated in 3 steps: Transform long-term supplier declaration management from error-prone manual processes to a streamlined automated workflow with measurable ROI.
- Supplier Declarations: 5 Best Practices for EU Importers: Master supplier declaration management at scale with proven practices for outreach, evidence collection, and audit readiness.
Related downloads
- From LTSD to audit-ready origin dossiers: Step-by-step playbook for transforming long-term supplier declarations into defensible, audit-ready origin dossiers.
- Vendor risk checklist: Security, data residency, explainability, and CBAM readiness checks.
- Supplier onboarding walkthrough and audit trail kit: Portal walkthrough and audit templates to accelerate supplier activation.
Related definitions
- LTSD: An LTSD is a long-term supplier declaration supporting origin claims across multiple shipments.
- Supplier declaration: A supplier declaration captures the origin information a supplier provides for supplied goods.
- BOM: A BOM is the bill of materials: the structured composition of a product.
- Audit trail: An audit trail records who did what, based on which source data, and with what decision logic.