General information on the registered exporter
The documentation of preferential origin of goods in the Generalised System of Preferences(GSP) is gradually being transformed by the introduction of the registered exporter, also known as REX.
Since 1 January 2017, it has been possible to register as a beneficiary country. The registration could be postponed to 1 January 2018 or 2019, according to the European Commission. The transition period until the complete adoption of the REX system is then 12 months, but can be extended by a maximum of 12 months upon request. be extended for a further 6 months. By 30 June 2020 at the latest, all beneficiary countries should have fully adopted the REX system.
On June 5, 2020, this executive order was extended until December 31, 2020, for companies that need longer to do so because of the coronavirus pandemic.
Import from a beneficiary country
Before declaring goods for release for free circulation, a declarant must check whether certain conditions for preferential treatment are met. Due to the transitional and deferred application of the REX system, it is necessary to verify in beneficiary countries whether the present proof of preference is applicable for the granting of preference. The decisive factor is whether the issuing or making out was admissible at the time the preference document was issued.
The following table lists the proofs of preferential origin, for a preferential granting in a beneficiary country:
In the case of a declaration of origin by a REX, the declarant must check on the European Commission’s website whether the exporter has a valid registration as a REX in the system before declaring the goods for release for free circulation. This check is carried out via the “REX number validation” database, by entering the REX number.
Goods with cumulation purpose
Since the beginning of 2018, only one declaration of origin is allowed when exporting goods to beneficiary countries for cumulation purposes. If the value of the originating products to be exported exceeds 6,000 euros, only one REX can apply for the certificate.
As an approved exporter, it is therefore no longer possible to issue movement certificates EUR.1 or to make out invoice declarations.
When do I have to register as a registered exporter in Germany?
There are a few different use cases for a Registered Exporter. The following applies: A one-time registration is sufficient for all use cases.
Trade in goods with GSP countries
Here, customs advantages only apply to imports into the EU. Registration is only required in the following exceptional cases:
- EU originating goods are transported to a GSP country for further processing (with proof of preference) and back to the EU (bilateral cumulation).
- GSP originating goods are dispatched to the EU by re-shippers with a substitute proof of preference
In these exceptional cases, exporters in the EU prove the preference by means of a declaration of origin. For their delivery, the exporter must be registered as REX.
The registration works by form at the responsible main customs office.
Trade in goods with Overseas Countries and Territories (OCT)
REX has been used here since the beginning of 2020. This is a unilateral import preference. The registration of the company as an EU company is not obviously necessary.
Bilateral trade agreements
In bilateral trade agreements, the Registered Exporter is used instead of the Approved Exporter. Use cases include the trade agreements with Canada (CETA), Japan, Vietnam and the United Kingdom.