China and Ecuador will not implement the REX system due to upcoming free trade agreements (FTAs), Norway-China free trade agreements and EFTA-Ecuador free trade agreements. China and Ecuador will therefore continue to use the proof of origin of FORM A until the entry into force of the relevant free trade agreement. *Fully purchased products: Enter the letter “P”. Sufficiently manufactured or processed products: indicate the letter `W` followed by a Harmonized System title (example W 96.18). If your shipment has a value of less than €6,000, the declaration of origin can be made without registration. Where the declaration of origin replaces another certificate of origin, the replaced certificate of origin shall bear the words `replacement declaration` or `replacement certificate` or `Communicación de sustición`. The alternative origin declaration shall also indicate the date of issue of the original origin declaration. **Applies only to alternate origin information. Enter the full name and address of the re-exporter and rex number. Applies to originating goods the value of which exceeds EUR 6000.
An origin declaration is an origin declaration that the registered exporter adds to the invoice or other commercial document. The text of the declaration is replaced by the following: The exporter. (registered exporter number**) of the products covered by this document declares that, unless clearly stated otherwise, these products are covered by. (Country of origin) Preferential origin according to the rules of origin of the Generalised System of Preferences of the (European Union/Switzerland/Norway) and that the origin criterion is met….* The REX system provides for a certificate of origin: at the end of the transitional period, consignments over EUR 6 000 will only benefit from GSP preferential tariff treatment in the EU if they are accompanied by an origin declaration issued by a registered exporter. When a beneficiary country starts to apply the REX system, the certificate of origin system with certificate of origin form A will continue to apply in parallel for 12 months. If these 12 months are not sufficient for the beneficiary country to abandon the system of certificates of origin Form A, an extension of another 6 months is possible. The REX system is the term used to refer to the certificate of origin system as a whole and not just the underlying computer system used for the registration of exporters. An origin declaration is an origin declaration that the registered exporter adds to an invoice, delivery note, packing list or other commercial document that can be used to identify the goods and the exporter. The text of the origin declaration is set out in Annex 22-07 to Regulation (EU) 2015/2447.
As regards the rules on the declaration of origin, we refer mainly to Articles 92 and 93 of that regulation. The Registered Exporter System (REX System) is a system of certification of the origin of goods based on the principle of self-certification. The origin of the goods is indicated by the economic operators themselves by means of so-called origin declarations. In order to be authorised to make an origin declaration, an economic operator must be registered in a database by its competent authorities. The economic operator becomes a “registered exporter”. The EU-UK ACC also registers reborders registered in Northern Ireland, returning the goods to the EU and replacing them with replacement declarations of proof of origin issued or issued in third countries with which the EU has preferential trade regime. The REX system will gradually and completely replace the current system of certificates of origin, which is based on certificates of origin issued by government authorities and invoice declarations issued by economic operators under certain conditions. This also means that the REX system is applied between GSP beneficiary countries applying regional cumulation. Where regional cumulation is applied by the GSP beneficiary countries, the origin of the products exported from the beneficiary country supplying the materials shall also be indicated by the registered exporters by means of origin declarations.
This information shall enable economic operators using origin declarations to verify the validity of the registrations of registered exporters making those origin declarations. The ATO does not provide for a transitional period for the application of the REX system by the OCTs. Therefore, from 1 January 2020, on importation into the EU, tariff preferences for products originating in the OCTs will only be granted upon presentation of origin declarations issued by registered exporters. Certificates of origin EUR.1 or declarations of origin from approved exporters are no longer allowed in the EU. It should be noted that the rules for determining the origin of goods in the EU GSP remain unchanged with the application of the REX system. Only the method of certifying the origin of goods is changed. It allows a registered exporter to certify preferential origin. This is done by including a specific declaration on the invoice or any other commercial document identifying the exported products. When goods are transported from China or Ecuador through an EU-registered exporter, the exporter may issue a REX replacement origin declaration for export to Norway.
The rules on the determination of the origin of goods in the EU GSP remain unchanged with the application of the REX system. Only the method of certifying the origin of goods is changed. In order to be authorised to make a declaration of origin, an economic operator must be registered in the REX system and have a valid registration, i.e. a registration that is not revoked. However, non-registered exporters may issue origin declarations for consignments of originating products with a value of less than EUR 6 000. Using this information, economic operators use origin declarations (either an importer requesting a GSP tariff preference in the EU, Switzerland or Norway, or a registered exporter established in a GSP beneficiary country applying regional cumulation and using the origin declarations of other registered exporters established in other GSP countries). beneficiary countries) may verify the validity of the registrations of registered exporters who make such origin declarations. The REX system is the term used to refer to the certificate of origin system as a whole and not just the underlying computer system used for the registration of exporters. Currently, the REX system is used by EU exporters under certain free trade agreements, the EU GSP and the Overseas Association Decision.
The REX system has been in force in the GSP (APS, APS+ and EBA standard) since 1 January 2017. It has gradually replaced the old system of certificates of origin based on certificates of origin Form A issued by government authorities and invoice declarations issued by economic operators under certain conditions. The EU-Singapore Agreement, which only entered into force recently (November 2019), provides that the origin of goods originating in the EU is declared by approved exporters and not by registered exporters. Indeed, the agreement between the EU and Singapore was concluded many years ago, before the REX system existed. The exporter. (Registered exporter number **) of the products covered by this document declares that, unless clearly stated otherwise, these products have preferential origin. within the meaning of the rules of origin of the System of Generalised Tariff Preferences of the European Union and that the origin criterion met is. * From 1 January 2017, exporters have the right to make origin declarations for consignments of originating products with a value of less than EUR 6 000. The global transition period between the current certification of origin system and the REX system begins on 1. January 2017 and lasts until 31 December 2020 at the latest. During the transition period, Customs accepts proof of origin A from all countries.
After 31 December 2020, Form A will no longer be valid as a guarantee of origin. The same applies to the second and third groups of beneficiary countries (2018 and 2019). Therefore, the final deadline for the application of the REX system by all beneficiary countries is 30 June 2020. By 30 September 2020, a beneficiary country benefiting from this extension of the transitional period shall submit to DG TAXUD (TAXUD-UNIT-E5@ec.europa.eu) a report setting out the progress made in the implementation of the work plan and, where appropriate, describing the corrective measures necessary to meet the deadline for the application of the REX system by 31 December 2020. The following table shows when an OCT meets the 2 requirements for using the REX system. . Bangladesh, Benin, Burkina Faso, Cape Verde, Cambodia, Haiti, Indonesia, Kyrgyz Republic, Lesotho, Madagascar, Mauritania, Mongolia, Nigeria, Philippines, Senegal, Tajikistan, Uganda, Uzbekistan, Vanuatu, Vietnam. . For example, for the first group of beneficiary countries (2017): since 1 May 2016 and the entry into force of the Union Customs Code (UCC), the rules of the REX system under the GSP are laid down in Commission Implementing Regulation (EU) No 2015/2447 (UCC impact assessment for `implementing act`). Until 30 June 2016, all GSP beneficiary countries had the possibility to inform the European Commission if they preferred to start applying the REX system later, i.e. from 1 January 2018 or from 1 January 2019.
There were 3 different dates for the application of the REX system: January 1, 2017, January 1, 2018 or January 1, 2019. The first group of beneficiary countries includes all GSP beneficiary countries that have not notified a postponement of the application of the REX system or that have directly confirmed their intention to start applying the REX system from 2017. .