Part of the information below is copied from the EU Commissions website: ec.europe.eu
The Registered Exporter system (the REX system) is the system of certification of origin of goods applied in the Generalised System of Preference (GSP) of the European Union, Switzerland and Norway as from 1 January 2017. It is based on a principle of self-certification by economic operators who themselves make out 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 will become a "registered exporter".
The REX system has replaces the former system of origin certification based on certificates of origin issued by governmental authorities. The REX system is also used between GSP beneficiary countries applying regional cumulation. After 31 Desember 2020 Form A as a proof of origin is no longer valid, with and exeption of originating goods from China and Guatemala, as further described later in this article.
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.
The system is for Norway laid down in The Norwegian Duty Act and the Norwegian Customs Duty Regulation Chapter 4.
Functionalities of the REX IT system
The supporting IT system, which is called the REX system, will be made available by the European Commission. It is an online solution whick the GSP beneficiary countries may use. The GSP beneficiary countries do not have to develop a system themselves. The only technical requirement is that a beneficiary country has at least one device connected to the Internet to be able to use the REX 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.
These will be registered in the REX system:
- Exporters in GSP beneficiary countries
- European Union- Swiss- or Norwegian operators exporting to GSP beneficiary countries for the purpose of bilateral cumulation of origin
- European Union- Swiss- or Norwegian operators replacing proofs of origin initially made out in GSP beneficiary countries
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 will 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 will be 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 in GSP beneficiary countries to keep at all-time an accurate repository of registered exporters.
Publication of registered exporter's data
REX-data (REX-authorised company names, REX-numbers, countries) may be look up at this website:
Thanks to this information, economic operators using statements on origin (either an importer claiming GSP tariff preference in the EU, Switzerland or Norway or a registered exporter established in a GSP beneficiary country applying regional cumulation and using statements on origin of other registered exporters established in other GSP beneficiary countries) will be 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 on the application form), 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) will anyway be published to allow operators to verify the validity of those registrations as well.
Certification of origin of goods with statements on origin
A statement on origin is a declaration of origin added by the registered exporter on the invoice or any other commercial document. The text of the statement shall read as follows:
The exporter ... (Number of Registered Exporter**) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of ... (Country of origin) preferential origin according to rules of origin of the Generalised System of Preferences of the.... (European Union/Switzerland/Norway) and that the origin criterion met is ....*
L'exportateur ... (Numéro d'exportateur enregistré **) des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... au sens des règles d'origine du Système des préférences tarifaires généralisées de l'Union européenne et que le critère d'origine satisfait est ... *
El exportador ... (Número de exportador registrado**) de los productos incluidos en el presente documento declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ... en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea y que el criterio de origen satisfecho es ...*.
*Products wholly obtained: enter the letter "P". Products sufficiently worked or processed: enter the letter "W" followed by a heading of the Harmonized System (example W 96.18).
**Applies only for replacement statements on origin. Enter the reexporters full name and address and the REX-number. Applies for consigments of originating goods having a value which exceeds EUR 6000.
Replacement statements on origin
Where the statement on origin replaces another statement of origin, the replacement statement on origin shall bear the mention: "Replacement statement" or "Attestation de remplacement" or "Communicación de sustición". The replacement statement on origin shall also contain the date of issue of the original statement on origin.
Application of the REX system by the GSP beneficiary countries
A complete list of countries entering into the system will be frequently updated on www.toll.no.
From 1 January 2017, exporters will be entitled to make out statements on origin for consignments of origin goods having a value below 6 000 EUR.
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.
China and Guatemala
China and Guatemala will not implement the REX-system due to the (upcoming) Free Trade Agreements (FTAs). China and Guatemala will therefore continue to use proof of origin FORM A as today untill the relevant FTA has entered into force.
If goods from China or Guatemala are transited via a registered exporter in the EU, the exporter may issue a REX replacement declaration on origin for export to Norway.
Useful links and documents
Commission Implementing Regulation (EU) No 2015/2447, laying down the rules of the REX system
A short explanatory document on the REX system
Publication of the registered exporter data
The application form may be sent to Norwegian Customs by e-mail to firstname.lastname@example.org.