Non-manipulation certificate
Nemanipuliavimo sertifikato popierinės formos dalis (forma nebenaudojama, nes skaitmenizuota)
Non-manipulation certificate is a document required when goods of preferential origin are unloaded, stored and/or subjected to treatments necessary to maintain the goods in a third country while being shipped from the country of dispatch to the country of destination.
What is a certificate of non-manipulation?
Non-manipulation certificate is a document required when goods of preferential origin are unloaded, stored and/or subjected to treatments necessary to maintain the goods in a third country while being shipped from the country of dispatch to the country of destination. For example, goods originating in Ukraine are unloaded from the vehicle transporting them and temporarily stored for several days in a customs warehouse in Poland before being loaded and transported to the consignee in Finland. In order to benefit from the preferential duty rate, the consignee must not only present the proof of origin to Finnish customs but also the certificate of non-manipulation stating that the goods have been under customs supervision and have not been altered in any way during their storage in Poland. Another example could be goods shipped from Australia to Europe, where containers need to be repackaged into smaller shipments destined for different locations. In such cases, the importer will need to provide a certificate of non-manipulation at the time of import in order to be able to claim preferential treatment.
Non-manipulation certificate is often required due to direct shipment/transportation or non-manipulation provisions under free trade agreements. In essence, these provisions require goods transported from the country of preferential origin to the country of destination to remain under customs supervision in case they need to stop and be reloaded on the way on the way (referred to as trans-shipment). When the agreement allows trans-shipment, in most cases, it requires the trader to provide proof that goods remained under customs control.
Who issues certificates of non-manipulation?
Non-manipulation certificates are issued by the national customs authorities. In the European Union, for example, the customs authorities of the member states are responsible for this.
What is the procedure for obtaining a non-manipulation certificate in the EU?
In the EU, the procedure for issuing a non-manipulation certificate is determined at the national level. In Lithuania, for example, this procedure is regulated by Customs Decree No. 1BE-576 of 02.07.2024, which sets out the rules for issuing a non-manipulation certificate as proof of direct transport of goods under the customs authorisation system. The title of the decree indicates that access to the national customs authorisation system is required to apply for the certificate.
Some of the information required when applying include:
- the reasons for the application for a certificate of non-manipulation;
- details of the goods for which the certificate of non-manipulation is requested;
- the means of transport, the documents, the dates of trans-shipment, etc.
In Lithuania, customs authorities decide whether to issue a certificate by the end of the next working day at the latest.