rex number что это

До 31 декабря 2020 года страны ЕС, Норвегия и Швейцария перейдут на использование системы сертификации REX

REX постепенно заменяет прежнюю систему сертификации происхождения, основанную на сертификатах происхождения формы A, выданных государственными органами.

Что такое система REX?
Система REX (Registered Exporter system, REX) – это система сертификации происхождения товаров, основанная на принципе самосертификации. Происхождение товаров декларируется самими экспортерами посредством так называемых заявлений о происхождении. Чтобы иметь право делать заявление о происхождении, экспортер должен быть зарегистрирован в базе данных компетентными органами. После регистрации в REX-системе экспортер становится «зарегистрированным экспортером».
REX была разработана Европейской комиссией и используется странами ЕС, Норвегией и Швейцарией, и странами бенефициарами. REX – это веб-приложение, доступ к которому осуществляется с помощью имени пользователя и пароля через веб-сайт. Единственным техническим требованием является использование устройства, подключенного к Интернету.
Правила определения происхождения товаров в рамках обобщенной системы преференций ЕС (Generalized System of Preferences, GSP+) остаются неизменными с применением системы REX, изменяется только метод сертификации происхождения товара.

Переход на систему REX до 31 декабря 2020 года
Систему REX начали применять с 1 января 2017 года страны Европейского союза, Норвегия и Швейцария (эти две страны не являются членами ЕС) в рамках обобщенной системы преференций. Запланировано, что к 31 декабря 2020 года система REX полностью заменит действующую систему, основанную на использовании сертификатов о происхождении товара по форме А.
Обобщенная система преференций ЕС для ряда товаров, происходящих из Республики Беларусь, предусматривает снижение ставок ввозных таможенных пошлин на 10% от базового тарифа. С подробной информацией относительно функционирования указанной преференциальной системы (список преференциальных товаров; варианты снижения ставок ввозных таможенных пошлин; критерии происхождения товаров; другие условия, выполнение которых необходимо для предоставления тарифных преференций) можно ознакомиться здесь.
Основным условием получения преференций является документальное подтверждение происхождение таких товаров. В настоящее время происхождение экспортируемых из Беларуси товаров подтверждается сертификатом о происхождении товара по форме А, выдаваемым БелТПП. При этом происхождение товарных партий с незначительной стоимостью (до 6 000 евро) может подтверждаться и декларацией о происхождении товара (заявление о происхождении товара, сделанное в счете-фактуре или в любом другом коммерческом документе).
Система REX основана на принципе самооценки экспортерами стран-бенефициаров соответствия производимой (экспортируемой) продукции установленным критериям происхождения. То есть белорусским экспортерам не понадобится каждый раз обращаться в БелТПП за получением подтверждения происхождения экспортируемых товарных партий по форме А, они самостоятельно смогут заявлять об их происхождении в счете-фактуре или в любом другом коммерческом документе. Для этого экспортеры должны получить статус зарегистрированного экспортера в системе REX (уникальный номер REX).
Необходимо отметить, что с 1 января 2021 года (если сроки не будут перенесены из-за пандемии) экспортеры, не прошедшие регистрацию в системе REX (не имеющие идентификационного номера REX), смогут воспользоваться тарифными преференциями, предоставляемыми при ввозе в страны ЕС, Норвегию и Швейцарию, только по товарным партиям с незначительной стоимостью (до 6 000 евро).
Чтобы иметь право оформлять заявление о происхождении, экспортер должен быть зарегистрирован в системе REX и иметь действительную регистрацию, то есть регистрацию, которая не отменена. Однако разрешено, чтобы незарегистрированные экспортеры составляли заявления о происхождении для партий товаров, стоимость которых до 6 000 евро.

БелТПП будет регистрировать экспортеров в системе REX
В соответствии с указом № 236 от 23 июня 2020 года Белорусская торгово-промышленная палата (БелТПП) определена уполномоченным органом по регистрации экспортеров в системе REX.
Участник внешнеэкономической деятельности резидент Республики Беларусь должен получить статус зарегистрированного экспортера в системе REX, обратившись в БелТПП. После этого экспортер сможет самостоятельно заявлять сведения о происхождении товаров в коммерческих документах, которые будут использоваться при экспорте в Норвегию и Швейцарию для предоставления тарифных преференций в отношении белорусской продукции.
Обобщенная система преференций ЕС – это система таможенных льгот, предоставляемых развивающимся странам со стороны развитых стран. Но дело в том, что в 2007 году ЕС применил к Беларуси санкции, исключив ее из обобщенной системы преференций. По оценкам экспертов, ежегодные потери Беларуси составляют 300-400 млн долл. Поэтому из указа № 236 исключены «страны ЕС», в нормативном правовом акте остались только Норвегия и Швейцария, которые не являются членами ЕС (на них не распространяется санкционная политика ЕС).
Согласно статистическим данным, поставки белорусских товаров в Норвегию и Швейцарию осуществляют порядка 250 субъектов хозяйствования Республики Беларусь.

Переходные положения системы REX
В связи с пандемией covid-19 Европейской комиссией крайний срок перехода на использование системы REX перенесен с 30 июня 2020 года на 31 декабря 2020 года.
Когда страна-бенефициар начинает применять систему REX, сертификаты происхождения формы A продолжают применяться параллельно в течение 12 месяцев. В случае, если этих 12 месяцев недостаточно для страны-бенефициара, чтобы отказаться от системы с сертификатами происхождения формы A, возможно продление еще на 6 месяцев.
В конце переходного периода партии свыше 6 000 евро будут иметь право на льготный тарифный режим в рамках обобщенной системы преференций ЕС, только если они сопровождаются заявлением о происхождении, сделанными зарегистрированными экспортерами.

Опыт внедрения системы REX Арменией
С января 2018 года система REX была внедрена в Армении. Производители и экспортеры с указанной даты начали регистрироваться в системе для экспорта отечественных товаров на рынки ЕС. Регистрация в системе REX позволяет экспортировать товары в рамках льготного торгового режима в ЕС без сертификата о стране происхождения. Регистрация в системе REX осуществляется бесплатно Министерством экономического развития и инвестиций Армении. Таким образом, без наличия сертификата о происхождении товара, единожды зарегистрировавшись в системе, можно экспортировать товары в ЕС, пользуясь преференциями в рамках обобщенной системы преференций. Напомним, что с 1 января 2009 года Армения была включена в список стран, получивших режим GSP+ от ЕС, который затрагивает более 6400 наименований армянских товаров.

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REX – Registered Exporter system

The Registered Exporter system (the REX system) is a system of certification of origin of goods based on a principle of self-certification.The origin of goods is declared by economic operators themselves by means of 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 becomes a «registered exporter».

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.
For the time being, the REX system is used by EU exporters in the context of some FTAs, in the context of the GSP of the EU and in the context of the Overseas Association Decision.

The REX IT system has been developed by the European Commission and is made available to the Member States of the EU, to the GSP beneficiary countries and to the OCTs. It takes the form of a Web application accessed with a username and a password as a website through Internet. The only technical requirement is then to use a device connected to Internet to be able to use the REX system.

Functionalities of the REX IT 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.

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 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 is 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 to keep at all-time an accurate repository of registered exporters.

Publication of registered exporter’s data

The data of the REX system is published and maybe searched online on this website.

Thanks to this information, economic operators using statements on origin are 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 of Annex 22-06 of the UCC IA), 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) are anyway published to allow operators to verify the validity of those registrations as well.

Application of the REX system in the EU

In the EU, the REX system is applied by the economic operators in the following cases:

The Agreement between the EU and Singapore which entered into force very recently (November 2019) provides that the origin of goods originating in the EU is declared by approved exporters and not by registered exporters. This is because the Agreement between the EU and Singapore was concluded many years ago, before that the REX system was existing.

In the context of the EU-UK TCA, will also be registered re-consignors in Northern Ireland re-consigning goods to the EU and replacing with replacement statements on origin proofs of origin issued or made out in third countries with which the EU has a preferential trade arrangement.

Application of the REX system in the context of the Overseas Association Decision

Since 1 January 2020, the REX system is applied by the Overseas Countries and Territories (OCTs) in the context of the Overseas Association Decision (“OAD”), Council Decision (EU) 2021/1764.

The OAD does not provide for a transition period for the application of the REX system by the OCTs. Therefore, as from 1 January 2020, tariff preference will be granted at import in the EU on products originating in OCTs only on presentation of statements on origin made out by registered exporters. Certificates of origin EUR.1 or origin declarations made out by approved exporters are no longer admissible in the EU.

Pre-requisites for the application of the REX system

To effectively apply the REX system, an OCT has to satisfy two prerequisites:

Norway, Switzerland and Turkey have in their GSP scheme rules similar to the ones of the GSP scheme of the EU. Therefore, the REX system is also applicable in the GSP schemes of those 3 countries. In particular, the REX system is applied:

Dates of application of the REX system for all OCTs

The table below shows when an OCT satisfies the 2 pre-requisites for the application of the REX system.

(Last update on 27/10/2021)

Application of the REX system in the GSP scheme of the EU

The REX system applies since 1 January 2017 in the GSP (Standard GSP, GSP+ and EBA). It has progressively replaced the former system of origin certification based on certificates of origin Form A issued by governmental authorities and on invoice declarations made out under certain conditions by economic operators.

GSP beneficiary countries use the system made available by the European Commission and do not have to develop themselves their IT system.

When regional cumulation is applied by beneficiary countries of the GSP, the origin of the goods exported from the beneficiary country supplying the materials is also declared by registered exporters by means of statements on origin.

Since 1 May 2016 and the entry into application of the Union Customs Code (UCC), the rules of the REX system in the context of the GSP are laid down in Commission Implementing Regulation (EU) No 2015/2447 (the UCC IA, for «Implementing Act»).

Dates of application of the REX system

All GSP beneficiary countries had the possibility until 30 June 2016 to notify the European Commission if they preferred to start the application of the REX system later, i.e. as from 1 January 2018 or as from 1 January 2019.

The dates of application of the REX system by all GSP beneficiary countries are presented below:

Application of the REX system as from 1 January 2017

Angola, Burundi, Bhutan, Congo (Democratic Republic of), Central African Republic, Comoros, Congo, Cook Islands, Djibouti, Ethiopia, Micronesia (Federated States of), Guinea Bissau, India, Kenya, Kiribati, Lao People’s Democratic Republic, Liberia, Mali, Nepal, Niue Island, Pakistan, Solomon Islands, Sierra Leone, Somalia, South Sudan, São Tomé and Principe, Chad, Togo, Timor-Leste, Tuvalu, Yemen, Zambia.

Application of the REX system as from 1 January 2018

Afghanistan, Armenia, Bolivia, Eritrea, Gambia, Guinea, Malawi, Mozambique, Myanmar/Burma, Niger, Rwanda, Sri Lanka, Sudan, Syria, Tanzania.

Application of the REX system as from 1 January 2019

Bangladesh, Benin, Burkina Faso, Cape Verde, Cambodia, Haiti, Indonesia, Kyrgyz Republic, Lesotho, Madagascar, Mauritania, Mongolia, Nigeria, Philippines, Senegal, Tajikistan, Uganda, Uzbekistan, Vanuatu, Vietnam.

Pre-requisites for the application of the REX system

To effectively apply the REX system, a GSP beneficiary country has to satisfy two prerequisites:

Transition period

There were 3 different dates for the application of the REX system: 1 January 2017, 1 January 2018 or 1 January 2019. The first set of beneficiary countries contains all GSP beneficiary countries which did not notify a postponement of the application of the REX system or which directly confirmed they wanted to start applying the REX system from 2017. The second and third sets of beneficiary countries contains the countries according to the date they notified to the European Commission.

The global transition period is maximum 3.5 years.

When a beneficiary country starts the application of the REX system, the system of origin certification with certificates of origin Form A continues to apply in parallel during 12 months. In case those 12 months are insufficient for the beneficiary country to abandon the system with certificates of origin Form A, an extension of 6 additional months is possible.

Details of a one-year transition period for a GSP beneficiary country, illustrated for the application of the REX system starting on 1 January 2017

application of the REX system starting on 1 January 2017

For instance, for the first group of beneficiary countries (2017):

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.

The same applies for the second and third groups of beneficiary countries (2018 and 2019). Therefore, the ultimate deadline for the application of the REX system by all beneficiary countries is 30 June 2020.

Because of the COVID-19 pandemic, some beneficiary countries of the third group (2019) are facing serious difficulties to respect the 30 June 2020 time-limit for the application of the REX system. Those countries in which the REX system could not be deployed or used due to the pandemic may benefit from another extension of the transition period to 31 December 2020, as established by Regulation (EU) 2020/750. The beneficiary countries willing to benefit from that possibility should notify DG TAXUD (TAXUD-UNIT-E5@ec.europa.eu) in writing by 15 July 2020 at the latest, providing:

A beneficiary country which benefit from that extension of the transition period shall submit to DG TAXUD (TAXUD-UNIT-E5@ec.europa.eu) by 30 September 2020, a report detailing the progress made in implementing the work plan, and elaborating on any corrective measures necessary to meet the time-limit of 31 December 2020 for the application of the REX system.

Dates of application of the REX system for all GSP beneficiary countries

GSP beneficiary countries
(arrangement) (regional group)
(FTA in force) (MAR)

Effective application date of the REX system (*)

End of the transition period (**)

Источник

REX – Registered Exporter

What is a REX and how do you become that? Who has to become a registered exporter and how does the REX number build up?

We address these and other questions in our dbh knowledge.

What is a registered exporter?

REX stands for “Registered Exporter”. Registered exporters may independently provide proofs of origin in the form of a declaration of origin on the invoice, without the direct cooperation of the competent authorities. The REX procedure is provided for under a number of free trade agreements (Japan, Canada) and the European Union’s GeneralIsed System of Preferences (GSP).

Structure of the REX number

The REX number (e.g. DEREX87500013) is as follows:

Places 1 and 2: Country abbreviation DE for Germany
Places 3 to 5: REX as code for registered exporter status
Posts 6 to 9: Service key of the main customs office registering
Digits 10 to 13: 4-digit sequential number

The REX number must always be indicated in the form and specified spelling in the declaration as transmitted by the Main Customs Office. If the REX number is missing, the declaration of origin issued is incorrect from a formal point of view.

When does a German company have to register as a registered exporter (REX)?

In the following cases, eu exporters will in future demonstrate preference through the Declaration of Origin:

The registered exporter in the export

Application to free trade agreements

In order for your customers to benefit from the preferential benefits under free trade agreements, the certificates of origin issued by you as an EU exporter must be able to be presented. The REX system is currently used in the following agreements:

Declarations may be issued only if the goods to be exported have a preferential origin in accordance with the rules applicable in each agreement. Up to a value of 6,000 EURO in a consignment, declarations can be made out without registration. In addition, a levy is only possible by a REX.

Application in the EU Generalised System of Preferences (GSP)

Preferential EU certificates of origin are not granted a tariff preference in the beneficiary developing countries, so exporters are not likely to have to issue preferential certificates.

Only in the following cases will the GSP issue proof sedation of preferences in the EU:

The REX in import

Where is the registered exporter (REX) used in free trade agreements?

Currently, the registered exporter (REX) is used in the CETA Free Trade Agreement with Canada and the EPA with Japan.

In order to apply for preferential tariff treatment, the importer must submit the declaration of origin to the customs authorities in accordance with the rules of the Agreement and, where appropriate, other documents.

For more information:

Application in the EU Generalised System of Preferences (GSP)

For imports from countries participating in the Generalised System of Preferences (GSP), the European Union grants a preference (tariff concession). Until 30 June 2020, the Registered Exporter will replace the previous issue of a Form A preference certificate for a value of goods starting at €6,000.

The respective countries have chosen three different start dates: 1 January 2017, 2018 and 2019. The transitional period in each country is one year. During the transitional period, the declaration of origin on the invoice (REX) and Form A will be recognised in parallel for 12 months. An extension of the transitional period by 6 months is possible on request.

After the transitional period, a duty-free/favourable effect is only possible with a declaration of origin of a REX. For countries that do not have a REX system in place until the end of the transitional period, there is no proof of origin recognised by the EU. Accordingly, it is no longer possible to import from these countries at reduced tariffs. They are therefore effectively excluded from the GSP. Subsequent application for the extension of the transitional period (1.1. to 30.06.2019) is possible. This would allow, at least for certificates of origin Form A, which have been issued inanimating manner in those countries since 1 January 2019, to be recognised in the context of a refund procedure.

Источник

The Registered Exporter system (the REX system)

Part of the information below is copied from the EU Commissions website: ec.europe.eu

General information

The Registered Exporter system (the REX system) is the system of certification of origin of goods that will be 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 will make out themselves so-called statements on origin. To be entitled to make out a statement on origin, an economic operator will have to be registered in a database by his competent authorities. The economic operator will become a «registered exporter».

The REX system will progressively and completely replace the current system of origin certification based on certificates of origin issued by governmental authorities and on invoice declarations made out under certain conditions by economic operators. This means as well that the REX system will be used between GSP beneficiary countries applying regional cumulation.

The global transition period from the current system of origin certification to the REX system will start on 1 January 2017 and will last until 31 December 2020 at the latest. During the transition periode, the Customs will accept proof of origin Form A from all countries. After 31 December 2020 Form A as a proof of origin will no longer be valid.

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 Customs Regulation Chapter 8.

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 will take the form of an application accessed with a user and a password as a website through Internet. It is important to insist that the GSP beneficiary countries don’t have to develop the system themselves. The only technical requirement is then that a beneficiary country has minimum one device connected to Internet to be able to use the REX system.

The main functionalities of the REX system are:

These will be registered in the REX system:

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

The data of the REX system will be published on the EU Commissions, Swiss Customs and Norwegian Customs websites.

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

It is important to note that the rules for determining the origin of goods in the GSP scheme of the European Union remain unchanged with the application of the REX system. Only the method to certify the origin of goods is changed.

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:

*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.

Источник