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1. An invoice declaration as referred to in Article 16(1)(b) may be made out:

(a) by an approved exporter within the meaning of Article 22, or (b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6000.

2. An invoice declaration may be made out if the products concerned can be considered as products originating in the Community, in Ceuta and Melilla or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Regulation.

3. The exporter making out an invoice declaration must be able to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Regulation.

4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or any other commercial document, the declaration, the text of which appears in Annex D, using one of the language versions set out in that Annex, in accordance with the provisions of the domestic law of the exporting country. The declaration may also be handwritten, in which case it must be completed in ink and in capital letters.

5. Invoice declarations shall bear the original handwritten signature of the exporter. However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations, provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed by him by hand.

6. An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.