REX Statement on Origin: EU GSP Self-Certification, the EUR 6,000 Rule and the Exact Wording

What the REX system is

The REX system is based on self-certification: instead of asking a government body for a certificate of origin such as GSP Form A, a registered exporter declares the origin of its products itself, in a statement on origin made out on the invoice or another commercial document. The importer in the EU then uses the statement to claim the GSP preferential rate. The EU applied it first and gradually for the Generalised System of Preferences; Norway, Switzerland and Türkiye use the same system for their GSP schemes, and EU exporters also use their REX numbers when they make out origin statements under the EU's agreements with Canada (CETA), Japan, the United Kingdom and Vietnam.

Who must register, and the EUR 6,000 rule

• Exporters in GSP beneficiary countries register with the competent authority of their own country, which enters them in the REX database. In India, for example, exporters register through the Export Inspection Council.
• Any exporter, registered or not, may make out a statement on origin for a consignment if the total value of the originating products in it does not exceed EUR 6,000.
• Above that value, only a registered exporter can make out the statement, and its REX number must appear in it.
• A registered exporter may also make out a statement retrospectively, after export, including for goods exported before its registration, provided it holds a valid registration when it makes out the statement.

The exact wording of the GSP statement on origin

The text is set in Annex 22-07 of the EU's Union Customs Code Implementing Regulation. The English version reads: "The exporter … (Number of Registered Exporter) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of … preferential origin according to rules of origin of the Generalised System of Preferences of the European Union and that the origin criterion met is …". It is followed by the place and date and the name of the exporter.

Fill in the REX number (not needed for consignments up to EUR 6,000), the country of origin, and the origin criterion for each product: "P" for products wholly obtained in the country, or "W" followed by the 4-digit HS heading of the product for products sufficiently worked or processed there. An Indian REX number, for example, has the format INREX followed by the 10-digit IEC, the competent authority code and the local authority code. No handwritten signature is needed for GSP statements; under the EU-Vietnam FTA, statements for consignments up to EUR 6,000 must be signed.

Practical points for exporters

• Make out the statement only for products that meet the GSP rules of origin for their HS heading, and keep the evidence (cost breakdowns, supplier declarations) for verification.
• If only some products on the invoice are originating, identify the non-originating ones clearly, as the wording "except where otherwise clearly indicated" allows.
• Check that the HS code, description and quantities on the invoice match the packing list and the customs declaration.
• Ask your EU importer to check your REX number on the EU REX validation page before the goods arrive.
• Remember that GSP preference also depends on the product and the beneficiary country's status; the statement does not create a preference that does not exist.