REX – Registered Exporter

In the following cases, eu exporters will in future demonstrate preference through the Declaration of Origin:

• Two-way trade agreements providing for the REX system: currently in the CETA agreement with Canada and in the ETA agreement with Japan
• Bilateral cumulation: EU originating goods are sent to a GSP country for further processing (with proof of preference) and then return to the EU with preference
• GSP originating goods are shipped by a re-consignor in the EU with a replacement proof of preference within the EU, Switzerland or Norway

Where is the registered exporter (REX) used in free trade agreements?

Currently, the registered exporter (REX) is used in the CETA Free Trade Agreement with Canada and the EPA with Japan.

In order to apply for preferential tariff treatment, the importer must submit the declaration of origin to the customs authorities in accordance with the rules of the Agreement and, where appropriate, other documents.

For more information:

• Free trade agreement with Canada
• Free trade agreement with Japan

Application in the EU Generalised System of Preferences (GSP)

For imports from countries participating in the Generalised System of Preferences (GSP), the European Union grants a preference (tariff concession). Until 30 June 2020, the Registered Exporter will replace the previous issue of a Form A preference certificate for a value of goods starting at €6,000.

The respective countries have chosen three different start dates: 1 January 2017, 2018 and 2019. The transitional period in each country is one year. During the transitional period, the declaration of origin on the invoice (REX) and Form A will be recognised in parallel for 12 months. An extension of the transitional period by 6 months is possible on request.

After the transitional period, a duty-free/favourable effect is only possible with a declaration of origin of a REX. For countries that do not have a REX system in place until the end of the transitional period, there is no proof of origin recognised by the EU. Accordingly, it is no longer possible to import from these countries at reduced tariffs. They are therefore effectively excluded from the GSP. Subsequent application for the extension of the transitional period (1.1. to 30.06.2019) is possible. This would allow, at least for certificates of origin Form A, which have been issued inanimating manner in those countries since 1 January 2019, to be recognised in the context of a refund procedure.

The authorised exporter shall be authorised by the Main Customs Office. The applicant is required to have extensive knowledge of the right of origin and to submit an organisational plan. Authorised exporters may issue declarations of origin on the invoice without a value limit, i.e. the normally required movement certificate EUR.1 or EUR-MED is not required. They are also allowed to issue goods certificates A. TR, which have been pre-handled in the eu-Turkey trade. Use. Advantage: the local customs office is no longer required for the issuance of proofs of origin – but of course the responsibility for transmitting the preferential origin lies solely with the exhibitor. The agreement with South Korea can practically only be used with the authorised exporter, because there is virtually no other evidence for goods values above EUR 6,000.

Collecting the data for the REX is a “simple” registration. In addition, no evidence of specific knowledge in the law of origin is required. Registered exporters are allowed to make declarations of origin on the invoice in different free trade agreements and in the EU GSP system, even if the value of goods exceeds EUR 6,000.

Important! Agreements in which the REX are preceded shall not allow the production of a declaration of origin on the basis of an existing authorisation as authorised exporter! Additional registration as a REX is required here.