Taxation and Customs Union

REX – Registered Exporter system

The Registered Exporter system (the REX system) is a system of certification of origin of goods based on a principle of self-certification.The origin of goods is declared by economic operators themselves by means of so-called statements on origin. To be entitled to make out a statement on origin, an economic operator has to be registered in a database by his competent authorities. The economic operator becomes a "registered exporter".

The REX system is the term used to designate the system of certification of origin as a whole, and not only the underlying IT system which is used for the registration of exporters.

For the time being, the REX system is used by EU exporters in the context of some FTAs, in the context of the GSP of the EU and in the context of the Overseas Association Decision.

The REX IT system has been developed by the European Commission and is made available to the Member States of the EU, to the GSP beneficiary countries and to the OCTs. It takes the form of a Web application accessed with a username and a password as a website through Internet. The only technical requirement is then to use a device connected to Internet to be able to use the REX system.

Functionalities of the REX IT system

The main functionalities of the REX system are:

  • Registration of exporters: Exporters apply to become registered exporters by filling in an application form and by returning it to their competent authorities. The competent authorities register exporters who submit complete and correct application forms.

  • Modification of registration data: once registered, a registered exporter has the obligation to communicate to his competent authorities all changes on his registered data. The competent authorities then perform the modifications in the REX system for the registered exporter.

  • Revocation of exporters: in some cases, a registered exporter will be revoked from the REX system. This can happen for instance if the company ceases to exist or if the registered exporter commits fraud. Depending on the reason, the revocation is done either on request of the registered exporter or on the initiative of the competent authorities.

With those three functionalities of registration of exporters, modification of registered data, and revocation of exporters, it is the responsibility of the competent authorities to keep at all-time an accurate repository of registered exporters.

Publication of registered exporter's data

The data of the REX system is published and maybe searched online on this website

Thanks to this information, economic operators using statements on origin are able to verify the validity of the registrations of the registered exporters who submit those statements on origin.

Through his registration data (specifically, box 6 of Annex 22-06 of the UCC IA), a registered exporter may decide if he wants all his registration data to be published or not. If he doesn't consent for the publication of all his registered data, an anonymous subset of the registered data (the REX number of the registered exporter, the date from which the registration is valid and the date of revocation if applicable) are anyway published to allow operators to verify the validity of those registrations as well.

Application of the REX system in the EU

In the EU, the REX system is applied by the economic operators in the following cases:

  • EU operators exporting originating goods to GSP beneficiary countries for the purpose of bilateral cumulation of origin
  • EU operators exporting originating goods to OCTs for the purpose of bilateral cumulation of origin or for the purpose of benefitting from unilateral preferences granted by an OCT to the EU 
  • EU operators exporting originating goods to third countries with which the EU has a free-trade Agreements which provides that the origin of goods is declared by exporters registered in the REX system;
  • For the time being, the following Agreements are concerned:
    • The Agreement between the EU and Canada (CETA)
    • The Agreement between the EU and Japan
    • The Agreement between the EU and Vietnam
    • The stepping stone EPA between the EU and Cote d’Ivoire
    • As from 1 September 2020, the interim EPA between the EU and Eastern and Southern Africa (ESA).

The Agreement between the EU and Singapore which entered into force very recently (November 2019) provides that the origin of goods originating in the EU is declared by approved exporters and not by registered exporters. This is because the Agreement between the EU and Singapore was concluded many years ago, before that the REX system was existing.

  • EU re-consignors replacing proofs of origin (Form A certificates, EUR.1 certificates, origin declarations, statements on origin, …) where there is re-consignment within the EU or to Norway or Switzerland (in the GSP).

Application of the REX system in the context of the Overseas Association Decision

Since 1 January 2020, the REX system is applied by the Overseas Countries and Territories (OCTs) in the context of the Overseas Association Decision (“OAD”), Council Decision 2013/755/EU, as amended by Council Decision (EU) 2019/2196.

The OAD does not provide for a transition period for the application of the REX system by the OCTs. Therefore, as from 1 January 2020, tariff preference will be granted at import in the EU on products originating in OCTs only on presentation of statements on origin made out by registered exporters. Certificates of origin EUR.1 or origin declarations made out by approved exporters are no longer admissible in the EU.

Pre-requisites for the application of the REX system

To effectively apply the REX system, an OCT has to satisfy two prerequisites:

  • submitting to the Commission an Undertaking providing for administrative cooperation in the framework of the REX system (Article 36 of the OAD)
  • communicating to the Commission the contact details of the competent authorities dealing with the registration of the exporters and administrative cooperation (Article 39 of the OAD).

Dates of application of the REX system for all OCTs

The table below shows when an OCT satisfies the 2 pre-requisites for the application of the REX system. 

Overseas countries and territories (OCT'S) Effective application date of the REX system  (*)
Anguilla (AI) REX system not yet applied
Aruba (AW) 01/01/2020
Bermuda (BM) REX system not yet applied
Bonaire, Saba, Sint Eustatius (BQ) 30/01/2020
British Antartic Territory (AQ) REX system not yet applied
British Indian Ocean Territory (IO) REX system not yet applied
British Virgin Islands (VG) REX system not yet applied
Cayman Islands (KY)     REX system not yet applied
Curaçao (CW) 01/01/2020
Falkland Islands (FK) 13/02/2020
French Polynesia (PF) 01/01/2020
French Southern and Antarctic Territories (TF) 15/07/2020
Greenland (GL) 01/01/2020
Montserrat (MS) REX system not yet applied
New Caledonia and Dependencies (NC) 01/01/2020
Pitcairn (PN) REX system not yet applied
Saint Barthelemy (BL) REX system not yet applied
Saint Helena, Ascension Island, Tristan da Cunha (SH) REX system not yet applied
Sint Maarten (SX) REX system not yet applied
South Georgia and South Sandwich Islands (GS) REX system not yet applied
St Pierre and Miquelon (PM) 01/01/2020
Turks and Caicos Islands (TC) REX system not yet applied
Wallis and Futuna Islands (WF) REX system not yet applied

(Last update on 27/07/2020)

Application of the REX system in the GSP scheme of the EU

The REX system applies since 1 January 2017 in the GSP (Standard GSP, GSP+ and EBA). It progressively replaces the former system of origin certification based on certificates of origin Form A issued by governmental authorities and on invoice declarations made out under certain conditions by economic operators. 

GSP beneficiary countries use the system made available by the European Commission and do not have to develop themselves their IT system.

When regional cumulation is applied by beneficiary countries of the GSP, the origin of the goods exported from the beneficiary country supplying the materials is also declared by registered exporters by means of statements on origin.

Since 1 May 2016 and the entry into application of the Union Customs Code (UCC), the rules of the REX system in the context of the GSP are laid down in Commission Implementing Regulation (EU) No 2015/2447 (the UCC IA, for "Implementing Act").

Dates of application of the REX system 

All GSP beneficiary countries had the possibility until 30 June 2016 to notify the European Commission if they preferred to start the application of the REX system later, i.e. as from 1 January 2018 or as from 1 January 2019. 

The dates of application of the REX system by all GSP beneficiary countries are presented below:

Application of the REX system as from 1 January 2017

Angola, Burundi, Bhutan, Democratic Republic of Congo, Central African Republic, Comoros, Congo, Cook Islands, Djibouti, Ethiopia, Micronesia, Equatorial Guinea, Guinea Bissau, India, Kenya, Kiribati, Laos, Liberia, Mali, Nauru, Nepal, Niue Island, Pakistan, Solomon Islands, Sierra Leone, Somalia, South Sudan, Sao Tomé & Principe, Chad, Togo, Tonga, Timor-Leste, Tuvalu, Yemen, Zambia.

Application of the REX system as from 1 January 2018

Afghanistan, Armenia, Bolivia, Ivory Coast, Eritrea, Gambia, Guinea, Malawi, Mozambique, Myanmar, Niger, Rwanda, Sri Lanka, Sudan, Swaziland, Syria, Tanzania.

Application of the REX system as from 1 January 2019

Bangladesh, Benin, Burkina Faso, Cabo Verde, Cambodia, Haiti, Indonesia, Kyrgyz Republic, Lesotho, Madagascar, Mauritania, Mongolia, Nigeria, Paraguay, Philippines, Samoa, Senegal, Tajikistan, Uganda, Uzbekistan, Vanuatu, Vietnam.

Pre-requisites for the application of the REX system

To effectively apply the REX system, a GSP beneficiary country has to satisfy two prerequisites:

  • submitting to the Commission an Undertaking providing for administrative cooperation in the framework of the REX system (Article 70 of Implementing Regulation (EU) 2015/2447)
  • communicating to the Commission the contact details of the competent authorities dealing with the registration of the exporters and administrative cooperation (Article 72 of Implementing Regulation (EU) 2015/2447).

Transition period

There were 3 different dates for the application of the REX system: 1 January 2017, 1 January 2018 or 1 January 2019. The first set of beneficiary countries contains all GSP beneficiary countries which did not notify a postponement of the application of the REX system or which directly confirmed they wanted to start applying the REX system from 2017. The second and third sets of beneficiary countries contains the countries according to the date they notified to the European Commission.

/taxation_customs/file/rex-transition-schema01gif-0_derex-transition-schema01.gif

The Registered Exporter system (the REX system) - Schema 01

The global transition period is maximum 3.5 years.

When a beneficiary country starts the application of the REX system, the system of origin certification with certificates of origin Form A continues to apply in parallel during 12 months. In case those 12 months are insufficient for the beneficiary country to abandon the system with certificates of origin Form A, an extension of 6 additional months is possible.

/taxation_customs/file/rex-transition-schema02gif_derex-transition-schema02.gif

The Registered Exporter system (the REX system) - Schema 02

Details of a one-year transition period for a GSP beneficiary country, illustrated for the application of the REX system starting on 1 January 2017

application of the REX system starting on 1 January 2017

For instance, for the first group of beneficiary countries (2017):

  • From 1 January 2017, the competent authorities of a beneficiary country which effectively applies the REX system start registering in the REX system exporters who request it. From 1 January 2017, and if the country effectively applies the REX system, the exporters are entitled to make out statements on origin for consignments of origin goods having a value below 6 000 EUR.
  • Until 31 December 2017, the competent authorities may continue to issue certificates of origin Form A at the request of exporters who have not yet been registered in the REX system (green arrow). The competent authorities should cease issuing certificates of origin Form A for exporters who have been registered in the system (yellow arrow). If the transition period is insufficient for a beneficiary country, it may request an extension by maximum six months (grey arrow), i.e. until 30 June 2018.

At the end of the transition period, consignments above 6 000 EUR will be entitled to GSP preferential tariff treatment in the EU only if accompanied by a statement on origin made out by a registered exporter.

The same applies for the second and third groups of beneficiary countries (2018 and 2019). Therefore, the ultimate deadline for the application of the REX system by all beneficiary countries is 30 June 2020.

Update June 2020:

Because of the COVID-19 pandemic, some beneficiary countries of the third group (2019) are facing serious difficulties to respect the 30 June 2020 time-limit for the application of the REX system. Those countries in which the REX system could not be deployed or used due to the pandemic may benefit from another extension of the transition period to 31 December 2020, as established by Regulation (EU) 2020/750. The beneficiary countries willing to benefit from that possibility should notify DG TAXUD (TAXUD-UNIT-E5@ec.europa.eu) in writing by 15 July 2020 at the latest, providing:

  • an explanation why an extension of the transition period is necessary due to the COVID-19 pandemic
  • a work plan containing detailed information on how the notifying country intends to fully apply the REX system by 31 December 2020

A beneficiary country which benefit from that extension of the transition period shall submit to DG TAXUD (TAXUD-UNIT-E5@ec.europa.eu) by 30 September 2020, a report detailing the progress made in implementing the work plan, and elaborating on any corrective measures necessary to meet the time-limit of 31 December 2020 for the application of the REX system.

Dates of application of the REX system for all GSP beneficiary countries

 

GSP beneficiary countries

Effective application date of the REX system  (*)

End of the transition period (**)

Afghanistan

29/03/2019

30/06/2019

Angola

25/04/2018

30/06/2018

Armenia

01/01/2018

30/06/2019

Bangladesh

01/01/2019

31/12/2020 (**)

Benin

19/11/2019

31/12/2019

Bhutan

01/01/2017

30/06/2018

Bolivia

08/05/2018

30/06/2019

Burkina Faso

20/05/2020

30/06/2020

Burundi

27/07/2018

30/06/2018

Cambodia

01/01/2019

30/06/2020

Capo Verde

12/02/2020

30/06/2020

Central African republic

REX system not yet applied

31/12/2017

Chad

REX system not yet applied

30/06/2018

Comoros

06/01/2017

30/06/2018

Congo

28/03/2019

30/06/2018

Cook Islands

17/04/2018

30/06/2018

Democratic Republic Congo

REX system not yet applied

30/06/2018

Djibouti

REX system not yet applied

31/12/2017

Equatorial Guinea

REX system not yet applied

30/06/2018

Eritrea

19/06/2019

30/06/2019

Ethiopia

07/03/2017

31/12/2017

Gambia

08/10/2019

30/06/2019

Guinea

18/05/2019

30/06/2019

Guinea Bissau

05/12/2017

30/06/2018

Haiti

REX system not yet applied

31/12/2020 (**)

India

01/01/2017

30/06/2018

Indonesia

20/11/2019

31/12/2020 (**)

Kenya

01/01/2017

31/12/2017

Kiribati

04/04/2018

30/06/2018

Kyrgyzstan

12/02/2019

30/06/2020

Laos

01/01/2017

31/12/2017

Lesotho

17/09/2019

30/06/2020

Liberia

01/10/2019

31/12/2017

Madagascar

25/02/2020

31/12/2020 (**)

Malawi

01/01/2018

31/12/2018

Mali

22/06/2018

30/06/2018

Mauritania

21/01/2020

30/06/2020

Micronesia

REX system not yet applied

31/12/2017

Mongolia

24/12/2019

30/06/2020

Mozambique

28/12/2018

30/06/2019

Myanmar

01/01/2018

31/12/2018

Nauru

REX system not yet applied

31/12/2017

Nepal

01/01/2017

30/06/2018

Niger

16/01/2020

30/06/2019

Nigeria

21/03/2019

31/12/2019

Niue Island

28/06/2017

31/12/2017

Pakistan

06/03/2017

31/12/2017

Philippines

28/05/2019

31/12/2020 (**)

Rwanda

07/03/2018

31/12/2018

Samoa

REX system not yet applied

31/12/2019

Sao Tomé & Principe

29/06/2018

30/06/2018

Senegal

01/01/2019

31/12/2020 (**)

Sierra Leone

16/08/2018

31/12/2017

Solomon Islands

20/09/2017

30/06/2018

Somalia

REX system not yet applied

31/12/2017

South Sudan

REX system not yet applied

31/12/2017

Sri Lanka

01/01/2018

30/06/2019

Sudan

21/01/2020

30/06/2019

Syria

REX system not yet applied

31/12/2018

Tajikistan

REX system not yet applied

31/12/2020 (**)

Tanzania

14/06/2018

31/12/2018

Timor Leste

06/08/2020

30/06/2018

Togo

27/07/2018

30/06/2018

Tonga

REX system not yet applied

30/06/2018

Tuvalu

03/10/2018

31/12/2017

Uganda

01/01/2019

31/12/2019

Uzbekistan

01/01/2019

30/06/2020

Vanuatu

01/01/2019

31/12/2019

Vietnam

01/01/2019

31/12/2020 (**)

Yemen

09/06/2018

30/06/2018

Zambia

01/01/2017

30/06/2018

(Last update on 10/08/2020)

(*) the "effective application date of the REX system" is the date when the beneficiary country has communicated to the European Commission all the information necessary to fulfil the 2 pre-requisites for the application of the REX system.

(**) including the extension of transition period due to the COVID-19 pandemic

Certification of origin of goods with statements on origin

The rules for determining the origin of goods in the GSP scheme of the EU remain unchanged with the application of the REX system. Only the method to certify the origin of goods is changed.

To be entitled to make out a statement on origin, an economic operator needs to be registered in the REX system and to have a valid registration, i.e. a registration which is not revoked. It is however allowed that unregistered exporters make out statements on origin for consignments of originating goods having a value which is below 6 000 EUR.

A statement on origin is a declaration of origin added by the registered exporter on an invoice, a delivery note, a packing list, or any other commercial document allowing to identify the goods and the exporter. The text of the statement on origin is laid down in Annex 22-07 of Regulation (EU) 2015/2447. For the rules concerning the statement on origin, please refer mainly to Article 92 and Article 93 of that regulation.

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