The REX system has been in real operation since 1 January 2017 and ensures the recognition of preferential origin for beneficiary countries of the “Generalised System of Preferences (GSP)”. Three time blocks for participation in the REX system have been negotiated: 1 January 2017, 2018 and 2019 have been set as start dates.
As a result, GSP countries that have committed themselves to the EU by registering and using the system on one of the three launch dates will have to start a one-year transition period from the paper ingestion. However, in addition to the generally regulated transitional period, the countries concerned may apply individually to the EU Commission for an extension of a further 6 months.
Important to know
The EU considers the date of effective application of the REX system to be the date that has been actively reported by the gSP state. If the respective state has not actively notified anything and has not requested an extension, that state shall be deemed to be the beginning of 1 January 2017!
Within the transitional period, both the use of Form A evidence and the REX registration (i.e. one of both types of evidence) is applicable.
However, if the transitional period for the Respective State has expired, the recognition of Form A of evidence shall no longer be permitted. The Commission is currently in an internal discussion on how to proceed with a “late” unreported operational participation in the system with regard to retroactive recognition of Form A (i.e. possible refunds). The decision is expected by the summer.
Exam support in Advantage Customs
The REX registrations can be examined via the EU web portal (http://ec.europa.eu/taxation_customs/dds2/eos/rex_validation.jsp?Lang=en), but dbh provides a solution within Advantage Customs.
With Advantage Customs 15, we offer you the possibility to check your business partner directly from the customs software via the master data in the EU web portal. In addition, from Advantage Customs 15 onwards, you will find the additional “Declaration of Origin” tab in the Import Era-worker/WR. This will help you to properly encode your import transactions.