Guidance relating to the Registered Exporter System (REX)
May 2022
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Registered Exporter System
(REX)
Guidance document
General disclaimer
These guidance documents are of an explanatory and illustrative nature. Customs
legislation takes precedence over the content of these documents and should always
be consulted. The authentic texts of the EU legal acts are those published in the
Official Journal of the European Union. There may also be national instructions.
Update: May 2022
Guidance relating to the Registered Exporter System (REX)
May 2022
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Table of Contents
ACRONYMS .......................................................................................... 3
1. INTRODUCTION .............................................................................. 4
2. GENERAL INFORMATION ................................................................. 5
3. CONDITIONS FOR BECOMING REGISTERED EXPORTER ....................... 7
4. PROCEDURE FOR BECOMING REGISTERED EXPORTER ........................ 9
1. Information that the applicant needs to provide .......................... 9
2. Registration of the exporter by competent authorities ................. 11
3. Time limit to register an exporter after reception of the
application form ..................................................................... 12
4. Validity of the registration ....................................................... 13
1. Modification of the registration of an exporter ............................ 14
2. revocation of the registration of an exporter .............................. 14
5. MAKING OUT A (REPLACEMENT) STATEMENT ON ORIGIN ................... 16
1. Who can make out statements on origin ................................... 16
2. Wording of the statement on origin .......................................... 17
3. Commercial documents that may include a statement on
origin in the context of the GSP ............................................... 18
4. Identification of originating products in the commercial
documents used in the context of the GSP ................................ 19
5. Validity of a statement on origin .............................................. 19
6. CONTROL OF REGISTERED EXPORTERS AND OF ORIGIN OF
GOODS ........................................................................................ 21
7. MAKING USE OF STATEMENTS ON ORIGIN IN THE GSP ...................... 23
8. PUBLICATION OF THE REGISTERED EXPORTERS DATA ....................... 23
9. PROVISION ENABLING THE APPLICATION OF THE REX SYSTEM
IN FTAS THE EU HAS WITH THIRD COUNTRIES ................................. 24
10. ANNEX 1 - TEXT OF THE STATEMENT ON ORIGIN FOR THE GSP .......... 25
11. ANNEX 2 – EXAMPLE FOR THE EU-CANADA AGREEMENT -
PROVISION ENABLING THE APPLICATION OF THE REX SYSTEM
FOR EU EXPORTS .......................................................................... 27
12. ANNEX 3 – EXAMPLE FOR THE EU-VIETNAM AGRREEMENT -
PROVISION ENABLING THE APPLICATION OF THE REX SYSTEM
FOR EU EXPORTS .......................................................................... 28
Guidance relating to the Registered Exporter System (REX)
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ACRONYMS
Abbreviation
Definition
EORI number
Economic Operator Registration
and Identification number
FTA
Free-Trade Agreement
GSP
Generalized System of Preferences
OCT
Overseas Countries or Territories
REX system
Registered Exporter system
TIN
Trader Identification Number
WCO
World Customs Organization
Guidance relating to the Registered Exporter System (REX)
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1. INTRODUCTION
This document provides guidance relating to the Registered Exporter
System (the REX system), a system of self-certification of origin by
registered exporters making out so-called statements on origin.
The REX system is applied since 1 January 2017 in the context of the
Generalized System of Preferences (GSP), whose rules of origin are laid
down in Commission Delegated Regulation (EU) 2015/2446 and in
Commission Implementing Regulation (EU) 2015/2447 of the Union
Customs Code (Regulation (EU) No 952/2013). The REX system is also
applied since 1 January 2020 by the Overseas Countries and Territories
(OCTs), whose rules of origin are laid down in Annex 2 to Council Decision
(EU) 2021/1764 (the Overseas Association Decision, OAD).
Progressively, the REX system has been applied in the EU for certifying the
origin of goods exported to third countries in the context of preferential
trade agreements, for instance the Agreements with Canada (CETA), with
Japan, with UK, or with Vietnam. Finally, the REX system may also be used
by a partner country of a preferential Agreement if that country ask for it.
For the moment, Zimbabwe is applying the REX system in the context of the
iEPA for its exports to the EU.
Because the REX system is a single system that will be applied in different
unilateral, bilateral or multilateral preferential trade arrangements the EU
has with third countries, it has been decided to elaborate a guidance as a
standalone document which can then be referenced by other guidance
documents where guidance on the REX system is needed (the GSP User
Guide, guidance documents of FTAs…).
The document contains some recommendations which should facilitate the
tasks of customs authorities called upon to register exporters and to ensure
follow-up of the registrations. It contains also recommendations which
should facilitate the tasks of exporters making out statements on origin.
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2. GENERAL INFORMATION
1. The REX system simplifies export formalities by allowing the
registered exporter to certify the preferential origin himself by
including a specific declaration (so-called statements on origin) on the
invoice or another document identifying the exported products. Thus,
the registered exporter does not need to apply upon each export for
issue of a certificate of origin.
2. The application to become registered exporter is a one-off formality,
where the exporter provides the competent customs office with the
necessary information for being registered.
3. Once the REX number is assigned to him, the registered exporter
may use it for all his exports under preferential arrangements where
the system of certification of origin applied is the REX system. No
formality is required for a registered exporter to extend the use of his
REX number for using it in the context of a new preferential
arrangement.
4. The certification of origin made out by the registered exporter is
called a "statement on origin". There is an exception in the
Agreement with Canada (CETA) where the term "origin declaration" is
used.
5. Preferential agreements concluded by the European Union with third
countries and autonomous arrangements applied by the EU are listed
on the Europa website at the following link:
https://ec.europa.eu/taxation_customs/customs-4/international-
affairs/origin-goods/general-aspects-preferential-
origin/arrangements-list_en
Each preferential arrangement using the concept of statements on
origin made out by 'registered exporter' creates its own legal order,
meaning that operators holding a REX number should be aware that
they are making use of a multifaceted registration and may need to
refer to the relevant provisions in each individual arrangement.
6. The rules of the REX system are laid down in the context of the GSP, in
Commission Implementing Regulation (EU) 2015/2447. As stated in
Article 68(1) of the same regulation, Articles 80, 82, 83, 84, 86, 87, 89
and 91 UCC IA apply mutatis mutandis for the application of the REX
system outside of the framework of the GSP scheme of the Union. This
document will elaborate on the elements where the mutatis mutandis
application of the GSP provisions to another preferential trade
agreement needs to be further detailed.
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7. The GSP beneficiary countries have progressively applied the REX
system from 1 January 2017 until 31 December 2020; the GSP rules
of origin define in details the rules which were applicable during the
transition period. As from 1 January 2021, the GSP beneficiary
countries apply only the REX system for certifying the origin of their
products exported under GSP tariff preference to the EU.
The application date of the REX system by the different GSP
beneficiary countries can be found at the following link:
https://ec.europa.eu/taxation_customs/online-services/online-
services-and-databases-customs/rex-registered-exporter-system_en
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3. CONDITIONS FOR BECOMING REGISTERED EXPORTER
1. (in the EU) Any exporter, manufacturer or trader of originating goods, or
re-consignor of goods, established
1
in the territory of the European
Union, is entitled to apply to his competent customs authorities to
become registered exporter, provided that he holds, at any time,
appropriate evidence of the self-certified origin of the products he
intends to export or re-consign, for the purpose of checks carried out by
the customs authorities.
An EU company which has its headquarters in a Member State and
premises or warehouses in another Member State may request its
registration in any (or both if the different companies have different
EORI numbers) of these Member States.
A company which has already been registered in a Member State with its
EORI number cannot request to be registered again in another Member
State with the same EORI number.
A company which has an EORI number in a Member State can apply for
registration in the REX system in another Member State.
2. (In GSP beneficiary countries) Any exporter, manufacturer or trader of
originating goods, established in the territory of a GSP beneficiary
country, is entitled to apply to his competent authorities to become
registered exporter, provided that he holds, at any time, appropriate
evidence of the origin of the products he intends to export, for the
purpose of checks carried out by the customs authorities.
An exporter shall request his registration to the competent authorities of
the country where he is permanently established or where he has his
headquarters.
3. The exporter should be an established and functional manufacturer,
trader or re-consignor.
1
Definition (31) of Article 5 of the UCC:
"person established in the customs territory of the Union" means:
(a) in the case of a natural person, any person who has his or her habitual
residence in the customs territory of the Union;
(b) in the case of a legal person or an association of persons, any person having its
registered office, central headquarters or a permanent business establishment
in the customs territory of the Union;
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4. The registered exporter should be able to submit at any time, at the
request of the competent authorities, all appropriate documents proving
the originating status of the products concerned.
5. The registered exporter should accept verification, by the said competent
authorities, of his accounting and the manufacturing process of the
products.
6. The registered exporter should keep for at least three years (or more
depending on the period established in the preferential agreement or in
national legislation of EU Member States) copies of the statements on
origin and supporting documents related to the statements on origin he
has made out. This period starts from the end of the calendar year in
which the statements on origin were made out, unless otherwise
provided in the preferential trade agreement.
7. The registered exporter should assume the entire responsibility of the
use of his registration number.
8. The registered exporter should agree to inform the competent
authorities about any alterations affecting his registered data.
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4. PROCEDURE FOR BECOMING REGISTERED EXPORTER
If necessary, competent authorities may offer applicants trainings on the
rules of origin.
Competent authorities may offer instructions for exporters, explaining
conditions which have to be fulfilled by them in order to become registered
exporters. Such instructions may be made available on the internet or in
paper form. Apart from instructions, other forms of information documents
are also useful e.g. leaflets.
1. INFORMATION THAT THE APPLICANT NEEDS TO PROVIDE
1. When applying to become a registered exporter in the EU, an economic
operator needs to provide the information requested in Annex 22-06A of
Commission Implementing Regulation (EU) 2015/2447.
Application for registration in the EU may be done on paper or
electronically through the REX Trader Portal
(https://customs.ec.europa.eu/gtp/).
2. When applying to become a registered exporter in the context of the
GSP, an economic operator in a GSP beneficiary country needs to
provide the information requested in Annex 22-06 of Commission
Implementing Regulation (EU) 2015/2447.
3. When applying to become a registered exporter in the context of the
Overseas Association Decision (OAD), an economic operator in an OCT
needs to provide the information requested in Appendix III to Council
Decision (EU) 2021/1764.
4. The information that the applicant needs to provide is:
Box 1: Exporter's name, full address and country, EORI or TIN
o EORI or TIN:
The EORI number is the Economic Operator Registration
and Identification number assigned to economic operators
in the Union
TIN is Trader Identification Number. It is a data element,
defined by the WCO, whose purpose is to uniquely identify
economic operators in a country. The competent
authorities in third countries may decide which TIN is more
appropriate in their countries for the purpose of
registration in the REX system.
o Exporter Name. The information is mandatory. The data format is
[an..70].
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o Street and Number. The information is mandatory. The data
format is [an..70].
o Postcode. The data format is [an..9]. If the country is a country
where cities don't always have a postcode, then the information is
optional.
o City. The information is mandatory. The data format is [an..35].
o Country. The information is mandatory.
o Email address, Fax Number, Telephone Number. At least one of
those 3 elements is mandatory. The data format is [an..50].
Box 2: Contact details including telephone and fax number as well as email
address where available
While the content of Box 1 provides general information on the company, including
main contact details of the company, Box 2 allows providing contact details specific in
the context of the REX system (for instance, the person in charge of origin matters in
the company). Box 2 is optional and can be used if the registered exporter considers
valuable to provide a contact point different than the one already given in Box 1.
o Name. The information is optional. The data format is [an..70]
o Street and Number. The information is optional. The data format is
[an..70].
o Postcode. The data format is [an..9]. The information is optional
o City. The information is optional. The data format is [an..35].
o Country. The information is optional.
o Email address, Fax Number, Telephone Number. The information
is optional. The data format is [an..50].
Box 3: Specify whether the main activity is producing or trading
o This can be one of the two or both
Box 4: Indicative description of goods which qualify for preferential
treatment, including indicative list of Harmonised System headings (or
chapters where goods traded fall within more than twenty Harmonised
System headings).
o The list of goods is indicative, meaning that an exporter making
out a statement on origin for products not covered by this list is
not a reason for refusal of the statement on origin. However, this
situation could be considered by customs authorities in the
importing party as a case for launching a subsequent verification
(on the grounds of reasonable doubts or not depending of other
elements).
In this case, competent authorities in the exporting party may
suggest to the registered exporter to modify his registration data
to add the missing HS code.
o The data format is [n..4] (either chapter numbers, or heading
numbers).
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Box 5: Undertakings to be given by the exporter
o Place of authorised signatory. The information is mandatory. The
data format is [an..35].
o Date of authorised signatory. The information is mandatory.
o Authorised signatory name. The information is mandatory. The
data format is [an..70].
o Authorised signatory job title. The information is mandatory. The
data format is [an..17].
Box 6: Prior specific and informed consent of the exporter to the publication
of his data on the public website (the publication of the data is explained
more in details at point 8).
The exporter gives his consent for publication by signing this Box, in which
case the following information is expected:
o Place of authorised signatory. The information is mandatory. The
data format is [an..35].
o Date of authorised signatory. The information is mandatory.
o Authorised signatory name. The information is mandatory. The
data format is [an..70].
o Authorised signatory job title. The information is mandatory. The
data format is [an..17].
5. In the EU, when the application is done on paper, using a copy of the
application form, either the form is signed by the economic operator, or
the economic operator is electronically authenticated when submitting its
application form.
When the application is made through the REX Trader Portal, the
economic operator is authenticated using UUM/DS and does not need to
physically sign the application form.
6. In third countries (FTA partner, GSP beneficiary countries, OCTs), there
is no electronic signature available for registration in the REX system
and therefore, a signed paper copy of the application form is required
from the exporter. There is however a “pre-application” webpage
available, which allows the exporter to electronically fill in the application
and which subsequently allows the competent authorities to
electronically retrieve this information without having to retype it.
2. REGISTRATION OF THE EXPORTER BY COMPETENT AUTHORITIES
1. Competent authorities shall only register an exporter if the application
form submitted by the exporter requesting his registration is complete
and if all the information provided therein is correct.
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2. Competent authorities, upon registration, shall complete Box 7 of the
application form submitted by the exporter. Box 7 (for official use by
competent authority only) contains the following element:
a. Registration Number (REX number): it is the registration number
assigned by the competent authorities to the economic operator. The
number is composed of the ISO country code (2 letters), "REX" (3
letters) and a string of up to 30 alphanumerical characters (letters in
uppercase).
b. Date of registration: the competent authorities shall indicate the date
when the registration is effectively performed by competent authorities.
c. Date from which the registration is valid: the competent authorities shall
indicate the date when the complete application form from the economic
operator is received.
d. Signature and stamp of the competent authority registering the exporter
(to be used where appropriate, as explained under point 4 below).
3. From an organizational point of view, competent authorities registering
exporters should be capable to check the information provided by the
applicant in the application form.
4. The competent authorities shall notify the economic operator once the
registration is completed. If the notification is done on paper, it is
suggested that it is made following the format of the application forms.
In this case, the "signature and stamp" information of box 7 of the
application form shall be completed manually by the competent authority
registering the exporter. The REX IT system provides for a functionality
to print the application form (including the data of Box 7) that may be
used for this purpose.
If the notification is done electronically from the competent authority to
the registered exporter, then the competent authority shall be
electronically authenticated when notifying the registered exporter, and
no stamp nor handwritten signature is necessary.
In the EU, the economic operators having applied from registration from
the REX Trader Portal will receive the notifications concerning their
registration in the REX system through the REX Trader Portal.
5. Competent authorities shall keep a copy of the paper-based or
electronic-based notifications that are sent to the registered exporters.
3. TIME LIMIT TO REGISTER AN EXPORTER AFTER RECEPTION OF THE APPLICATION FORM
1. There is no formal time limit for competent authorities for registering
exporters but the relevant provisions (Article 80(2)) of Commission
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Implementing Regulation (EU) 2015/2447 states that the registration
shall be done "without delay".
4. VALIDITY OF THE REGISTRATION
1. The validity of a registration number is not limited in time.
2. If a registration is revoked, then a date from which the revocation will
take effect is provided by the competent authorities performing the
revocation. In this case, the registration will have a limited validity until
the date from which the revocation takes effect.
3. A registered exporter in the Union may use his registration number in
the context of all preferential trade arrangements where the system of
origin certification applied is the REX system. Indeed, the registration
data are general and not related to any specific elements of preferential
trade agreements (i.e. no link to the specific rules of origin of the
agreements in the application form).
4. Switzerland, Norway and Turkey are also applying the REX system in the
context of their respective GSP scheme. Therefore, an exporter in a GSP
beneficiary country will only be registered once, for all his exports to the
EU, to Norway, to Switzerland, or to Turkey, under GSP tariff preference.
5. An exporter in an OCT, which is also benefitting from the GSP schemes
or Norway or Switzerland, will use the same REX number when exporting
to the EU under the OAD tariff preference or to Norway or Switzerland
under the GSP tariff preference.
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Modification and revocation of the registration of an exporter
1. MODIFICATION OF THE REGISTRATION OF AN EXPORTER
1. A registered exporter has the obligation to communicate all changes on
his registered data to his competent authorities.
2. In order to request modification of his registration, a registered exporter
is obliged to apply (in writing, or electronically if he is electronically
authenticated) to the competent authorities in charge of modifications of
registrations. There is no template defined in the legislation for the
modification of data. Exporters may use for instance the application form
(Annexes 1 and 2 of this document) to communicate the requests for
modifications to their competent authorities.
In the EU, a request for modification of a registration should be done
from the REX Trader Portal.
3. The competent authorities shall inform the applicant about the successful
or unsuccessful modification of the registration, either on paper or
electronically if they are electronically authenticated. For this purpose it
is suggested to apply the procedure described in 4.2.4 for the initial
registration of an exporter.
In the EU, an economic operator having requested modification on its
registration from the REX Trader Portal will also receive the notification
of successful or unsuccessful modification of the registration through the
REX Trader Portal.
4. As a registration is automatically valid for all legal frameworks where the
system of origin certification applied is the REX system, no update of the
registration is necessary when a new preferential trade arrangement
applies the REX system (See 4.4.3).
2. REVOCATION OF THE REGISTRATION OF AN EXPORTER
1. A registered exporter shall ask in person to be removed from the REX
system in the following cases:
a. he doesn't meet the conditions required by the REX system
b. he does not intend to use his registration number anymore
c. the company ceases its operations
In the EU, a request for revocation of a registration should be done from
the REX Trader Portal.
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2. When monitoring a registered exporter, if competent authorities discover
that the registered exporter intentionally or negligently drew, or caused
to be drawn up, a statement on origin which contains incorrect
information, the competent authorities shall revoke the registered
exporter.
3. When monitoring a registered exporter, if competent authorities discover
that the registered exporter does not exist anymore, the competent
authorities shall revoke the registered exporter.
4. When monitoring a registered exporter, if competent authorities discover
that the registered exporter no longer meets the conditions required by
the REX system (for instance he failed to keep his data up to date and
this shortcoming is considered to be serious), the competent authorities
shall revoke the registered exporter.
5. The registration number of an exporter which has been revoked must
not be used for new registrations of exporters.
6. If an exporter who was previously registered and which registration was
revoked applies again to be registered, competent authorities shall
assign a new registration number to the exporter and shall not reuse the
old revoked registration number (at the exception of the case of
annulment of the revocation).
In this case, competent authorities shall only register the exporter if he
certifies that the situation which led to the revocation has been
remedied, and if he has provided correct data.
7. When a revocation is annulled (because the exporter won an appeal
against the revocation or because the revocation was done by mistake),
the same (revoked) registration number may be reassigned to the
exporter.
8. Where changes in the legal status of the registered exporter are such
that the new company receives a new EORI number (for the Union) or a
new TIN (for GSP beneficiary countries), then it is recommended to
revoke the existing registration and to attribute to the new company a
different registration number from the previous one.
9. In the EU, an economic operator will receive the notification of
revocation of his registration through the REX Trader Portal if he was
initially registered from that Portal.
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5. MAKING OUT A (REPLACEMENT) STATEMENT ON ORIGIN
The rules applicable to statements on origin made out in the context of the
GSP are also applicable to replacement statements on origin made out in
the Union.
The rules applicable to the making out of statements on origin in the
context of the GSP are laid down in the UCC IA. The rules applicable to
statements on origin made out in the context of other preferential trade
arrangements of the EU are established in those other arrangements.
User instructions can be attached to the notification of the successful
registration of the exporter. These instructions can provide the following
useful information to the exporter.
1. WHO CAN MAKE OUT STATEMENTS ON ORIGIN
1. As general principle, the registered exporter making out a statement on
origin should be able to declare and to prove the origin of the goods and
to reply to request for verifications.
If the registered exporter making out the statement on origin is not the
producer (for instance, a trader), then he should have in his possession
all necessary documents (supplier's declarations…) allowing him to
declare and to prove the origin of the goods, and to reply to request for
verifications.
2. In the GSP, a registered exporter may make out statements on origin
when he is registered, i.e. after that he is informed about his REX
number and the date from which the registration is valid in accordance
with Article 79(3) of Commission Implementing Regulation (EU)
2015/2447.If regional cumulation applies, the statement on origin shall
be made out by the (registered) exporter in the beneficiary country of
export to the Union, in accordance with Article 92(1) of Commission
Implementing Regulation (EU) 2015/2447.
3. If the value of the originating products in the consignment is below the
value threshold, then any exporter, registered or not registered, shall
make out a statement on origin.
4. In accordance with Article 101 of Commission Implementing Regulation
(EU) 2015/2447, re-consignors in the EU (registered or not) may make
out replacement statements on origin for replacing statements on origin
made out in GSP beneficiary countries.
Only re-consignors registered in the REX system may make out
replacement statements on origin as regards products to be sent to
Norway or Switzerland.
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5. In accordance with Article 69(4) of Commission Implementing Regulation
(EU) 2015/2447, re-consignors in the EU (registered or not) may make
out replacement statements on origin for replacing statements on origin
made out in the context of FTAs.
6. In accordance with Article 69(2) of Commission Implementing Regulation
(EU) 2015/2447, re-consignors in the EU (registered or not) may make
out replacement statements on origin for replacing certificates of origin,
origin declarations, statements on origin, or invoice declarations issued
or made out in the context FTAs.
2. WORDING OF THE STATEMENT ON ORIGIN
1. The text of the statement on origin in the context of the GSP is given in
Annex 22-07 to Commission Implementing Regulation (EU) 2015/2447
(presented in Annex 1 of this document).
2. When the REX system is applied in the context of an FTA, the text of the
document on origin is defined in the FTA and is to be used by EU
exporters and re-consignors. For instance for CETA, the Agreement with
Canada, registered exporters in the EU make out origin declarations
according to the text provided in CETA.
3. The registration number must be indicated in the statement on origin if
the value of the originating products in the consignment is above a value
threshold (6 000 EUR in the context of the GSP and the FTAs, 10 000
EUR in the context of the OCTs).
If the value of the originating products in the consignment is below the
value threshold, then any exporter, registered or not registered, may
make out a statement on origin.
The value should be calculated and converted in Euro by the authorities
of the country of export and should not vary during the time period
necessary for the completion of the export operation. There is no specific
definition of the INCOTERM to be used for the reference of the value
(EXW, CIF, FOB, DDU…). Therefore, it is up to the country of export to
determine the value according to the INCOTERM used in this country.
If the origin criterion to be mentioned in the text of the statement on
origin is not the same for all items of the commercial document, this
should be clearly indicated. One possibility is to indicate next to each
item the origin criterion, and to indicate in the origin criterion of the
statement on origin a mention "as indicated next to the items of the
commercial document".
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4. No handwritten signature of the exporter is required on statements on
origin, except in the FTA between the EU and Vietnam where statements
on origin for consignments of a value below 6000 EUR needs to be
signed.
In the context of an FTA, when a document on origin is made out by a
registered exporter, that document on origin does not need to be signed
by the registered exporter provided that the text of the FTA foresees
that the document on origin may not be signed.
5. The statement on origin must clearly identify the name of the exporter.
This must be obvious to third parties as well.
6. In the GSP, the statement on origin is made out by the registered
exporter by typing, printing or stamping the text on the invoice or
another commercial document identifying clearly the originating
products.
7. In the GSP, the statement on origin on a label that is permanently
affixed to a commercial document is only permitted if there is no doubt
that the label has been affixed by the issuer of the commercial document
or by the registered exporter.
3. COMMERCIAL DOCUMENTS THAT MAY INCLUDE A STATEMENT ON ORIGIN IN THE CONTEXT OF
THE GSP
1. Statements on origin are made out on the invoice; alternatively a
statement on origin may be made out on another commercial document
in relation to the consignment that allows identifying, without any doubt,
the registered exporter and that describes clearly the goods of the
consignment and their respective origin. This can be for example an
accompanying delivery note, a pro-forma invoice or a packing list.
2. A transport document, such as a bill of lading or the airway bill, cannot
be considered as another commercial document, since it is issued by the
carrier or forwarding agency.
3. The statement on origin may be submitted on a separate sheet of the
commercial document, only if this sheet is an obvious part of this
document, by having for instance a reference from the commercial
document to the separate sheet of paper or vice versa.
4. If the commercial document contains several pages, each page must be
numbered; the total number of pages must be mentioned.
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4. IDENTIFICATION OF ORIGINATING PRODUCTS IN THE COMMERCIAL DOCUMENTS USED IN
THE CONTEXT OF THE GSP
1. On the documents on which the statement on origin is made out,
products must be described in detail, to enable their identification.
2. Non-originating products must be clearly identified.
One possibility to distinguish between originating and non-originating
goods is to indicate if the goods are originating in brackets behind every
product line. Furthermore there is the possibility to put two headings on
the invoice, namely originating goods and non–originating goods and
then put the goods under the corresponding heading. Another solution is
to number the positions consecutively and finally indicate which of the
numbers are originating goods and which are non–originating.
3. If the goods listed in the invoice or another commercial document have
their preferential origin in different countries or territories (which can
happen in a case of regional cumulation in the context of the GSP), the
names or the official abbreviations (ISO codes) of the countries or
territories should be indicated. The same possibilities as in previous point
can apply. The text of the statement of origin should be clear, depending
of the solution chosen.
5. VALIDITY OF A STATEMENT ON ORIGIN
1. A statement on origin is valid if it was made out at a time when the
registration of the registered exporter who made it out was valid.
2. A statement on origin made out by a revoked registered exporter is
admissible if it is made out before the revocation.
3. A registered exporter may make out statements on origin retrospectively
(i.e. after exportation), also for consignments exported before his
registration. It is nevertheless required that the exporter has a valid
registration at the time when the retrospective statement on origin is
made out.
For the GSP, this is possible back to the date from which his country
started to apply the REX system (Article 92(2) of Commission
Implementing Regulation (EU) 2015/2447).
4. If the date of issue of the document on which the statement on origin is
made out is prior to the date from which the registration is valid, then
the registered exporter should indicate next to the statement on origin
the specific date when the statement on origin is made out.
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If the date of issue of the document on which the statement on origin is
made out is after the date from which the registration is valid, there is
no need for a specific date for the statement on origin.
5. If an exporter is registered again after that he was revoked, it still
possible for that exporter to make out a statement on origin for an
export which took place during the period when the first registration was
revoked. In that case, the registered exporter should indicate the date of
making out of the statement on origin on the document issued when the
registered exporter was revoked
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6. CONTROL OF REGISTERED EXPORTERS AND OF ORIGIN OF GOODS
1. In the context of the GSP, competent authorities in beneficiary countries
or customs authorities in Member States of the EU shall carry out checks
and verifications of the originating status of the products mentioned on
statements on origin, in accordance with the origin rules foreseen by the
relevant provisions:
a. upon request of the importing party in case of request for
subsequent verification of one or several statements on origin.
b. on their own initiative, based on risk analysis criteria. The choice
of exporters/statements on origin to be checked does not depend
on the type of products, industry sectors or countries of
destination, but should however be based on risk analysis where
these elements could be taken into account. The frequency of
these controls may be influenced by the outcome of risk analysis
or the results of previous checks. For that purpose, the competent
authorities of the beneficiary countries shall require exporters to
provide copies or a list of the statements on origin they have
made out.
2. In the EU, customs authorities in Member States of the EU shall monitor
compliance with the obligations resulting from the registration, in
accordance with Article 23(5) of the UCC (Regulation (EU) No
952/2013).t.
3. Checks can be made based on documents requested to the exporter or
by inspections at the exporter's premises; the latter method shall be
applied, preferably, if the exporter is a manufacturer.
The following actions can be performed:
a. Checking statements on origin for materials and products, where a
request was made for subsequent verifications of proofs of origin
of materials or products exported by the registered exporter.
b. Checking supplier´s declarations, where information certificates
INF-4 (in the EU) can be requested in order to obtain confirmation
of the accuracy of the supplier´s declarations that the registered
exporter holds, as evidence of the origin of the goods or materials
that he has purchased from other companies.
c. Comparing the exporter's trade flows, either of materials used or
products, with the accounting data presented by the exporter.
4. Competent authorities should regularly monitor the registration data of
an exporter during the course of its validity to ensure that the data are
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still up to date (the exporter still exists; the address is unchanged; the
contact person, if provided, is still valid …).
5. Competent authorities should regularly audit registered exporters of
their country to ensure that they continue to comply with the conditions
for their registration and obligations arising from this one.
6. The determination of the administrative body or service which must
carry out these checks is the responsibility of each Member State (or
beneficiary country in the case of the GSP). These controls can be
entrusted to different bodies according to the distribution of tasks within
a Member State (or a beneficiary country in the case of the GSP).
7. If there are irregularities detected, different types of corrective measures
may be taken, such as:
a. Issuing a warning to the registered exporter pointing out the
shortcomings in cases of minor importance, when for instance the
exporter didn't communicate minor modifications of his
registration data. This may be the case when a registered
exporter makes out statements on origin for a product not
declared in the list of products of his registration (Box 4 of the
application form).
b. Where discrepancies are found that do not affect the proper
functioning of the registration, it may be required that the
registered exporter ask for an update so as to ensure future
compliance.
c. Revoking the registered exporter (see paragraph 5 on revocation
of a registration).
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7. MAKING USE OF STATEMENTS ON ORIGIN IN THE GSP
1. In the EU, when claiming GSP tariff preference based on the statement
on origin, the importer will indicate in the import declaration:
a. A code for the statement on origin, with the date of making out of
the statement on origin. That date is either the date of issue of
the commercial document or the specific date of making out of the
statement on origin. The possible codes are U164, U165 or U166.
b. The code C100 with the REX number of the registered exporter.
Importers in the EU should always verify the validity of statements on
origin and of registered exporters from which they receive those
statements on origin by consulting the public website of DG TAXUD
where the data of the REX system are published.
2. Importers in a GSP beneficiary country involved in regional or bilateral
cumulation should always verify the validity of statements on origin and
of the registered exporters from which they receive those statements on
origin certifying the origin of the materials they integrate in their
products.
8. PUBLICATION OF THE REGISTERED EXPORTERS DATA
1. The data of the REX system are published on the public website of DG
TAXUD for consultation by economic operators:
http://ec.europa.eu/taxation_customs/dds2/eos/rex_home.jsp?Lang=en
2. If a registered exporter has given his consent for publication of his data
by signing box 6 of the application form, then all data will be published
on the public website of DG TAXUD.
3. If a registered exporter has not given his consent for publication of his
data by not signing box 6 of the application form, then only an
anonymous subset of data will be published on the public website of DG
TAXUD. The subset of data is: the number of registered exporter (the
registration number), the date from which the registration is valid, the
date of the revocation of the registration where applicable, information
whether the registration applies also to exports to Norway, Switzerland
or Turkey, and the date of the last synchronisation between the REX
system and the public website.
This subset of data is however sufficient to verify the validity of a
registration number.
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9. PROVISION ENABLING THE APPLICATION OF THE REX SYSTEM IN FTAS
THE EU HAS WITH THIRD COUNTRIES
1. Article 68(1) of Implementing Regulation (EU) No 2015/2447 states that
" 1. Where the Union has a preferential arrangement which requires an
exporter to complete a document on origin in accordance with
the relevant Union legislation, such a document may be completed
only by an exporter who is registered for that purpose by the customs
authorities of a Member State. The identity of such exporters shall be
recorded in the Registered Exporter System (REX) referred to in the
Annex to Implementing Decision 2014/255/EU. Articles 80, 82, 83, 84,
86, 87, 89 and 91 of this Regulation shall apply mutatis mutandis".
2. For instance, in the FTA between the EU and Canada:
Annex 5 of this document shows the text of Article 19 of the Origin
Protocol of the FTA between the EU and Canada. Article 19(1)(a) reads
as follows: "An origin declaration as referred to in Article 18.1 shall be
completed in the European Union, by an exporter in accordance with
the relevant European Union legislation."
3. For instance, in the FTA between the EU and Vietnam:
Annex 6 of this document copies the text of Article 25 of the Origin
Protocol of the FTA between the EU and Vietnam. Article 25(1) states
that "products originating in the Union shall, on importation into Vietnam
benefit from this Agreement upon submission of a statement of
origin made out by exporters registered in an electronic database
in accordance with the relevant legislation of the Union after the
Union has notified to Vietnam that such legislation applies to its
exporters".
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10. ANNEX 1 - TEXT OF THE STATEMENT ON ORIGIN FOR THE GSP
Statement on origin
To be made out on any commercial documents showing the name and full address of the exporter and
consignee as well as a description of the products and the date of issue ( 1 ).
French version
L’exportateur … (Numéro d’exportateur enregistré ( 2 ), ( 3 ), ( 4 )) des produits couverts par le présent
document déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle … ( 5 ) au
sens des règles d’origine du Système des préférences tarifaires généralisées de l’Union européenne et que le
critère d’origine satisfait est … … ( 6 )
English version
The exporter … (Number of Registered Exporter ( 2 ), ( 3 ), ( 4 )) of the products covered by this document
declares that, except where otherwise clearly indicated, these products are of … preferential origin ( 5 )
according to rules of origin of the Generalised System of Preferences of the European Union and that the origin
criterion met is … … ( 6 ).
Spanish version
El exportador … (Número de exportador registrado ( 2 ), ( 3 ), ( 4 )) de los productos
incluidos en el presente documento declara que, salvo indicación en sentido contrario,
estos productos gozan de un origen preferencial … ( 5 )) en el sentido de las normas de
origen del Sistema de preferencias generalizado de la Unión europea y que el criterio de
origen satisfecho es … … ( 6 ).
(1) Where the statement on origin replaces another statement in accordance with Article
101(2) and (3) of Implementing Regulation (EU) 2015/2447 laying down detailed rules for
implementing certain provisions of Regulation (EU) No 952/2013 (See page 558 of this
Official Journal.), the replacement statement on origin shall bear the mention ‘Replacement
statement’ or ‘Attestation de remplacement’ or ‘Comunicación de sustitución’. The
replacement shall also indicate the date of issue of the initial statement and all other
necessary data according to Article 82(6) of Implementing Regulation (EU) 2015/2447.
(2) Where the statement on origin replaces another statement in accordance with sub-
paragraph 1 of Article 101(2) and paragraph (3) of Article 101, both of Implementing
Regulation (EU) 2015/2447, the re-consignor of the goods making out such a statement shall
indicate his name and full address followed by his number of registered exporter.
(3) Where the statement on origin replaces another statement in accordance with sub-
paragraph 2 of Article 101(2) of Implementing Regulation (EU) 2015/2447, the re-consignor
of the goods making out such a statement shall indicate his name and full address followed
by the mention (French version) ‘agissant sur la base de l’attestation d’origine établie par
[nom et adresse complète de l’exportateur dans le pays bénéficiaire], enregistré sous le
numéro suivant [Numéro d’exportateur enregistré dans le pays bénéficiaire]’, (English
version) ‘acting on the basis of the statement on origin made out by [name and complete
address of the exporter in the beneficiary country], registered under the following number
[Number of Registered Exporter of the exporter in the beneficiary country]’, (Spanish
version) ‘actuando sobre la base de la comunicación extendida por [nombre y dirección
completa del exportador en el país beneficiario], registrado con el número siguiente [Número
de exportador registrado del exportador en el país beneficiario]’.
(4) Where the statement on origin replaces another statement in accordance with Article
101(2) of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods shall
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indicate the number of registered exporter only if the value of originating products in the
initial consignment exceeds EUR 6 000.
(5) Country of origin of products to be indicated. When the statement on origin relates, in
whole or in part, to products originating in Ceuta and Melilla within the meaning of Article
112 of Implementing Regulation (EU) 2015/2447, the exporter must clearly indicate them in
the document on which the statement is made out by means of the symbol ‘XC/XL’.
(6) Products wholly obtained: enter the letter ‘P’; Products sufficiently worked or processed:
enter the letter ‘W’ followed by a heading of the Harmonised System (example ‘W’ 9618).
Where appropriate, the above mention shall be replaced with one of the following
indications: (a) In the case of bilateral cumulation: ‘EU cumulation’, ‘Cumul UE’ or
‘Acumulación UE’. (b) In the case of cumulation with Norway, Switzerland or Turkey:
‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘Cumul Norvège’, ‘Cumul
Suisse’, ‘Cumul Turquie’ or ‘Acumulación Noruega’, ‘Acumulación Suiza’, or ‘Acumulación
Turquía’. (c) In the case of regional cumulation: ‘regional cumulation’, ‘cumul regional’ or
‘Acumulación regional’. (d) In the case of extended cumulation: ‘extended cumulation with
country x’, ‘cumul étendu avec le pays x’ or ‘Acumulación ampliada con el país x’.
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11. ANNEX 2 – EXAMPLE FOR THE EU-CANADA AGREEMENT - PROVISION
ENABLING THE APPLICATION OF THE REX SYSTEM FOR EU EXPORTS
Extract of the origin protocol of the agreement between the EU and Canada
Article 19
Obligations regarding exportations
1. An origin declaration as referred to in Article 18.1 shall be completed:
(a) in the European Union, by an exporter in accordance with the relevant European
Union legislation; and
(b) in Canada, by an exporter in accordance with Part V of the Customs Act, R.S.C.,
1985, c. 1 (2nd Supp.).
2. The exporter completing an origin declaration shall at the request of the customs
authority of the Party of export submit a copy of the origin declaration and all
appropriate documents proving the originating status of the products concerned,
564 including supporting documents or written statements from the producers or
suppliers, and fulfil the other requirements of this Protocol.
3. An origin declaration shall be completed and signed by the exporter unless
otherwise provided.
4. A Party may allow an origin declaration to be completed by the exporter when
the products to which it relates are exported, or after exportation if the origin
declaration is presented in the importing Party within two years after the
importation of the products to which it relates or within a longer period of time if
specified in the laws of the importing Party.
5. The customs authority of the Party of import may allow the application of an
origin declaration to multiple shipments of identical originating products that take
place within a period of time that does not exceed 12 months as set out by the
exporter in that declaration.
6. An exporter that has completed an origin declaration and becomes aware or has
reason to believe that the origin declaration contains incorrect information shall
immediately notify the importer in writing of any change affecting the originating
status of each product to which the origin declaration applies.
7. The Parties may allow the establishment of a system that permits an origin
declaration to be submitted electronically and directly from the exporter in the
territory of a Party to an importer in the territory of the other Party, including the
replacement of the exporter's signature on the origin declaration with an electronic
signature or identification code.
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12. ANNEX 3 – EXAMPLE FOR THE EU-VIETNAM AGRREEMENT - PROVISION
ENABLING THE APPLICATION OF THE REX SYSTEM FOR EU EXPORTS
Extract of the origin protocol of the agreement between the EU and Vietnam
Article 15
General requirements
1. Products originating in the Union shall, on importation into Vietnam
benefit from this Agreement upon submission of any of the following proofs
of origin:
(a) a certificate of origin made out in accordance with Articles 16 to 18;
(b) an origin declaration made out in accordance with Article 19 by:
i) an approved exporter within the meaning of Article 20 for any
consignment regardless of its value, or
ii) any exporter for consignments the total value of which does not exceed
EUR 6000;
(c) a statement of origin made out by exporters registered in an electronic
database in accordance with the relevant legislation of the Union after the
Union has notified to Vietnam that such legislation applies to its exporters.
Such notification may stipulate that letters a) and b) shall cease to apply to
the Union.
2. Products originating in Vietnam shall, on importation into the Union,
benefit from this Agreement upon submission of any of the following proofs
of origin:
(a) a certificate of origin, made out in accordance with Articles 16 to 18;
(b) an origin declaration made out by any exporter for consignments the
total value of which is to be determined in national legislation of Vietnam
and will not exceed EUR 6000;
(c) an origin declaration made in accordance with in Article 19 by an
exporter approved or registered in accordance with the relevant legislation
of Vietnam after Vietnam has notified to the Union that such legislation
applies to its exporters. Such notification may stipulate that letter a) shall
cease to apply to Vietnam.
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3. Originating products within the meaning of this Protocol shall, in the
cases specified in Article 24, benefit from the Agreement without submitting
any of the documents referred to in this Article.
