The last sentence of Article 68(1) of Implementing Regulation (EU) 2015/2447 currently refers to an application mutatis mutandis of Subsections 2 to 9 of Section 2 of that Regulation, which relate to rules of origin for the Generalised System of Preferences (GSP) scheme of the Union. However, only some provisions of those subsections are relevant in the context of the registration of exporters outside the framework of the GSP scheme of the Union. It is therefore necessary to specify those provisions. Since the obligation for the Commission to provide a third country with which the Union has a preferential arrangement with the addresses of the customs authorities responsible for the verification of a document on origin completed by a registered exporter results in any event from the provisions of the arrangement concerned and, therefore, it should no longer be laid down in Implementing Regulation (EU) 2015/2447. The transitional provision laid down in Implementing Regulation (EU) 2015/2447 provisionally allowing an exporter who has not been registered but is an approved exporter in the Union to complete a document on origin has become obsolete and should be abolished. For reasons of simplification and consistency amongst preferential arrangements, small consignments not imported by way of trade should be exempted from the presentation of a document on origin where such exemption is allowed but not directly established in the preferential arrangement. Considering that there are other ways to identify the exporter and that the signature does not contribute in the Union to the legal status of a document on origin, exporters should not be required to sign such document where this is allowed but not directly established by the preferential arrangement.

The rules laid down in Article 69 of Implementing Regulation (EU) 2015/2447 regarding the replacement of proofs of preferential origin issued or made out outside the framework of the GSP scheme of the Union should apply more broadly to documents on origin. Additionally, the form in which a replacement document on origin can be issued or made out should be clarified.

Rules should be laid down with the purpose to facilitate the establishment in the Union of the preferential origin of processed products obtained from goods having preferential originating status. Since those rules aim at preventing the economic operators concerned from the adverse and unintended consequences of the merger in the Code of the processing under customs control procedure with the inward processing procedure, they should apply retroactively from the date of application of the Code.

Annex 22-07 to Implementing Regulation (EU) 2015/2447 should be amended in order to specify the symbol to be indicated by the exporter when the statement on origin relates to products originating in Ceuta and Melilla. It should also be amended to reflect that when the statement on origin relates to products originating in the Union, the exporter must indicate the origin by means of the symbol ‘EU’.

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,