Registered exporter (REX)

For preferential customs treatment of EU-originating products to be possible in Canada and Japan, exporters must contact Customs and register in the REX database of the EU when the value of products to be sent exceeds 6 000 euros.

If a company based in the Union imports undeclared originating products from a GSP country and takes them to another EU Member State or to Norway or Switzerland for customs clearance, and the value of the originating products in the consignment exceeds 6 00 euros, the company must register in the REX system. The registration also applies to exporters that export goods originating in the EU to GSP countries for processing.

The registration number for Finnish exporters consists of the business ID and  the prefix FIREX (FIREX12345678).

Points to consider

For an exporter to be able to complete origin declarations for their consignments to Canada without a value limit, they must register with Customs in the EU’s REX database. A non-registered exporter can complete standard origin declarations for consignments of originating products if the value of the consignment does not exceed EUR 6 000. The origin declaration shall be included in the invoice or other commercial document in which the originating product is described in sufficient detail. The origin declaration will be valid for 12 months from the day when it was completed by the exporter. During this time, the importer can apply for preferential tariff treatment from the customs authority of the country of destination for the export.

Template for origin declaration

(Period: from___________ to __________(1)

The exporter of the products covered by this document (customs authorisation No ...(2) declares

that, except where otherwise clearly indicated, these products are of ...(3) preferential origin.

…………………………………………………………….............................................(4)

(Place and date)

...……………………………………………………………………..............................(5)

(Signature and printed name of the exporter)

See the detailed completion instructions for the origin declaration in the Official Journal of the European Union, L 11, 14 January 2017, page 485.

Under point 3 of the origin declaration, enter the origin as “Canada/EU”, just “Canada” or “EU”, depending on the preferential origin of the product. A requirement for the completion of the origin declaration is that the product qualifies as originating under the rules of origin of the Canada-EU agreement. Registered exporters do not need to sign the origin declaration. If the exporter is non-registered and not identifiable in the commercial document where the origin declaration is completed, the exporter shall also complete point 5 of the origin declaration, i.e. the signature and printed name of the exporter.

Note! Export companies in Canada do not need to register in the REX database

Companies exporting originating products from Canada to the EU shall always include their Business Number in their origin declarations when they export originating products to the Union for commercial purposes within the framework of the CETA agreement. The value of the consignment has no relevance to the matter. Exporters do not need to register in Canada in order to be able to apply the CETA agreement.

 

 

 


Registered exporter’s statement on origin in the GSP system of the EU

Re-consignors established in the Union must register in the REX system of the EU, if undeclared originating goods imported from a GSP country with proofs of origin are consigned to somewhere else in the EU or to Norway or Switzerland*) for customs clearance and if the total value of the originating products in the initial consignment exceeds EUR 6 000 (even if the consignment is split into smaller split consignments). Re-consignors of goods who are registered may draw up replacement statements on origin from the date from which their registration is valid. This shall apply regardless of whether the goods are accompanied by a certificate of origin Form A issued in the beneficiary country or an invoice declaration or a statement on origin made out by the exporter.

The registration also applies to exporters that export goods originating in the EU to GSP countries for processing. Companies exporting goods to GSP countries can only make out invoice declarations for consignments of originating products where the value of the consignment does not exceed EUR 6 000, because the GSP countries do not apply the system with approved exporter status.

*) Between the EU, Switzerland and Norway, replacement certificates of origin Form A are still used for the time being, even if the exporter has the registration for drawing up statements on origin. When the amended agreement enters into force, exporters will instead start using replacement statements on origin between the EU, Norway and Switzerland in the re-export of undeclared products originating in a GSP country.

Exporters in the Union, registered or not, shall draw up statements on origin for originating products consigned, where the total value of the originating products in the initial consignment does not exceed EUR 6 000. Where the statement on origin replaces a preceding statement, the re-consignor of the goods shall indicate the number of registered exporter only if the value of originating products in the initial consignment exceeds EUR 6 000.

The replacement statement on origin will be valid for 12 months from the day when the initial statement on origin was drawn up.Replacement statements on origin are provided for in detail in article 101, annex 22-07 (statement on origin and completion instructions) and annex 22-20 (registered and non-registered re-consignors, markings in initial and replacement statements on origin) of the Commission Implementing Regulation (EU) 2015/2447, (OJ L 343/2015, 29.12.2015).

Non-registered re-consignors can, however, make out replacement statements on origin for consignments where the value exceeds EUR 6 000, if they attach a copy of the initial statement on origin made out in the GSP beneficiary country. The re-consignor shall also indicate his name and full address followed by the mention ‘acting on the basis of the statement on origin made out by [name and complete address of the exporter in the beneficiary country], registered under the following number [Number of Registered Exporter of the exporter in the beneficiary country]’.

Template for statement on origin

The statement on origin shall be made out in English, French or Spanish and it shall show the preferential origin of the products.The statement shall also indicate whether the product is wholly obtained in a certain country or sufficiently worked to obtain originating status. 

Products wholly obtained in a certain country: enter the letter ‘P’ in the statement. Products sufficiently worked or processed: enter the letter ‘W’ followed by a heading of the Harmonised System (example ‘W’9618). If a product with EU origin has been used in the manufacture of the product in order to obtain GSP originating status, the mention shall be replaced with an appropriate cumulation indication, e.g. ‘EU cumulation’.

The statement on origin is to be made out on any commercial documents relating to the consignment, showing the name and full address of the exporter and consignee as well as a description of the products and the date of issue.

Completion instructions for the numbered fields in the statement of origin:

Commission Implementing Regulation (EU) 2015/2447, Annex 22-07, (OJ L 343/2015, page 821)

English version
The exporter … (Number of Registered Exporter ( 2 ), ( 3 ), ( 4 )) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of. .. preferential origin ( 5 ) according to rules of origin of the Generalized System of Preferences of the European Union and that the origin criterion met is … … ( 6 ).

French version
L’exportateur … (Numéro d’exportateur enregistré ( 2 ), ( 3 ), ( 4 )) des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle … ( 5 ) au sens des règles d’origine du Système des préférences tarifaires généralisées de l’Union européenne et que le critère d’origine satisfait est … … ( 6 )

(1) Where the statement on origin replaces another statement in accordance with Article 101(2) and (3) of Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 (See page 558 of this Official Journal.), the replacement statement on origin shall bear the mention ‘Replacement statement’ or ‘Attestation de remplacement’ or ‘Comunicación de sustitución’.  The replacement shall also indicate the date of issue of the initial statement and all other necessary data according to Article 82(6) of Implementing Regulation (EU) 2015/2447.

(2) Where the statement on origin replaces another statement in accordance with sub-paragraph 1 of Article 101(2) and paragraph (3) of Article 101, both of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods making out such a statement shall indicate his name and full address followed by his number of registered exporter.

(3) Where the statement on origin replaces another statement in accordance with sub-paragraph 2 of Article 101(2) of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods making out such a statement shall indicate his name and full address followed by the mention (French version) ‘agissant sur la base de l’attestation d’origine établie par [nom et adresse complète de l’exportateur dans le pays bénéficiaire], enregistré sous le numéro suivant [Numéro d’exportateur enregistré dans le pays bénéficiaire]’, (English version) ‘acting on the basis of the statement on origin made out by [name and complete address of the exporter in the beneficiary country], registered under the following number [Number of Registered Exporter of the exporter in the beneficiary country]’, (Spanish version) ‘actuando sobre la base de la comunicación extendida por [nombre y dirección completa del exportador en el país beneficiario], registrado con el número siguiente [Número de exportador registrado del exportador en el país beneficiario]’.

(4) Where the statement on origin replaces another statement in accordance with Article 101(2) of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods shall indicate the number of registered exporter only if the value of originating products in the initial consignment exceeds EUR 6 000.

(5) Country of origin of products to be indicated. When the statement on origin relates to products originating in the Union, the exporter must indicate the origin by means of the symbol “EU”. When the statement on origin relates, in whole or in part, to products originating in Ceuta and Melilla as referred to in Article 112 of Implementing Regulation (EU) 2015/2447, the exporter must indicate the origin by means of the symbol “CM”.

(6) Kokonaan tuotetut tuotteet: merkitään kirjain ”P”. Riittävästi valmistetut tai käsitellyt tuotteet: merkitään kirjan ”W” ja sen jälkeen harmonoidun järjestelmän nimike (esim. ”W”9618). Where appropriate, the above mention shall be replaced with one of the following indications: (a) In the case of bilateral cumulation: ‘EU cumulation’, ‘Cumul UE’ or ‘Acumulación UE’. (b) In the case of cumulation with Norway, Switzerland or Turkey: ‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’ or ‘Acumulación Noruega’, ‘Acumulación Suiza’, or ‘Acumulación Turquía’. c) In the case of regional cumulation: ‘regional cumulation’, ‘cumul regional’ or ‘Acumulación regional’. (d) In the case of extended cumulation: ‘extended cumulation with country x’, ‘cumul étendu avec le pays x’ or ‘Acumulación ampliada con el país x’.

Replacement statements on origin in the GSP system, Commission Implementing Regulation (EU) 2015/2447, Annex 22-20 (OJ L 343/2015, page 844):

Requirements for drawing up replacement statements on origin

1. Where a statement on origin is replaced, the re-consignor shall indicate the following on the initial statement on origin:

a) the particulars of the replacement statement(s);

b) his name and address;

c) the consignee or consignees in the Union or, where applicable, in Norway or Switzerland.

2. The initial statement on origin shall be marked ‘Replaced’, ‘Remplacée’ or ‘Sustituida’.

3. The re-consignor shall indicate the following on the replacement statement on origin:

a) all particulars of the re-consigned products taken from the initial proof;

b) the date on which the initial statement on origin was made out;

c) the particulars of the initial statement on origin as set out in Annex 22-07, including – where appropriate – information about cumulation applied;

d) his name and address and, where applicable, his number of registered exporter;

e) the name and address of the consignee or consignees in the Union or, where applicable, in Norway or Switzerland;

f) the date and place of the replacement.

4. The replacement statement on origin shall be marked ‘Replacement statement’, ‘Attestation de remplacement’ or ‘Comunicación de sustitución’.


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