Registered Exporter System - REX

New “Certification of Origin” scheme

Entry into force on 01/01/2017 of the Registered Exporter System – REX

Dear Customers and Exporters,

The replacement of the Community Customs Code, on 1 May of last year, by the Union Customs Code, has caused changes in several areas, one of which has to do with the Certification of Origin, which will soon be carried out by the Exporters, needing for this purpose to be registered in the so-called Registered Exporter System – REX.

As provided for in the Implementing Regulation (EU) No. 2015/2447, from 01/01/2017, the Registered Exporter System – REX – will enter into force as a new system of certification of origin of goods, to be gradually introduced by the EU in the scope of its preferential trade agreements, which will, however, start to be applied as soon as possible, within the framework of the Generalised System of Preferences (GSP).

The REX system is based on the principle of self-certification of origin by economic operators who will themselves issue so-called “Certificates of Origin”.

The certificate of origin shall be a declaration of the originating status of the goods made out by the exporter recorded on the invoice or other commercial document and shall be issued in English, French or Spanish and shall contain the elements described in Annex 22-07 of the Implementing Regulation (EU) No 2015/2447.

As mentioned in the circulated letter 15552 of 30/12/2016, from AT – Tax and Customs Authority – (…) to be able to issue these certificates of origin, a national economic operator will have to be previously registered by the Tax and Customs Authority’s Directorate of Taxation Services (DSTA), in a database (REX System), acquiring then the status of Registered Exporter, by granting a valid REX registration number (…).

To obtain the status of Registered Exporter, an exporter or a re-referrer of goods established in the customs territory of the Union must submit an application to the customs authorities of that Member State (…) using the form set out in Annex 22-06 of the Implementing Regulation (EU) No. 2015/2447, which must be duly completed, signed and returned by post to the Tax and Customs Authority (…).

Jomatir will be available, through its Customs and Fiscal Consultancy Department, to collaborate with all clients in the instruction of the referred process.

Regards,

António Pinto Ribeiro
Customs and Fiscal Consultant
E-mail: caf@jomatir.pt

Relevant Documents

Circular letter 15552 of 30/12/2016, from AT – Tax and Customs Authority (See Document)

Implementing Regulation (EU) No 2015/2447 (See Document)

Form in Annex 22-06 of the Implementing Regulation (EU) No 2015/2447 (See Document)

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