Form A replaced by REX system

Form A is now called REX system
The Registered Exporter system REX (Registered Exporter) is the system of certification of origin of goods that applies in the Generalized System of Preference (GSP) of the EU since 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 was introduced in the GSP rules of origin by the amending Regulation (EU) No. 1063/2010 in the context of the reform of the GSP rules of origin in 2010.

General Preferential System (GPS) 
The European Union grants reduced import duties to specific countries. This is laid down in the General Preferential System (GPS). In order to demonstrate that the imported goods come from those countries, the origin must be proven with a Form A stamped in the country of origin by the authorities.

The REX system will replace Form A with a statement on the invoice. This new name for this statement is called 'certificate of origin'.

Only registered exporters may use such a certificate of origin. These exporters are included in a database that can be consulted worldwide. The system is gradually being introduced.

Who can use the REX system? 
A registration in the REX system is necessary for:

• Exporters in beneficiary GPS countries as above mentioned
• Exporters in the EU exporting to a beneficiary GPS country
• Economic operators in the EU who export goods of origin to another Member State or to Norway or Switzerland

In a few situations it can be necessary for exporters in the EU to register. As a market participant in the Netherlands, there are currently two situations where registration is necessary.

1. Export of goods for processing to beneficiary GPS countries, where the value of the originating products exceeds the value of € 6,000.00. This concerns so-called 'bilateral cumulation of origin'; 
2. Resend, for example after processing of Union goods from the beneficiary GPS countries to countries within the EU, Norway or Switzerland, where the value of the originating products is higher than € 6,000.00. It also not includes a copy of the original certificate of origin in the APS country. 

If there is a shipment with a value up to € 6,000.00 or if a copy of the original certificate of origin is enclosed with the shipment, the registration as an exporter is not necessary.

When will the REX system be entered 
The REX system is gradually being introduced and the target date will be June 30th, 2020 for completion of the conversion.

Several beneficiary APS countries have already started to register their exporters. 

How does the registration procedure work in the Netherlands? 
In the Netherlands-based exporters or resellers may apply for registration as a registered exporter with an official application form. This registration form can be found on the website of Dutch customs (https://www.douane.nl) and will be judged by the National Origin Team (Landelijk Oorsprong Team LOT) in Arnhem. 

You can ask questions by e-mail to: 
[email protected]
 
When a beneficiary country starts to use the REX system, also remains the system of certificate of origin with certificates of origin Form A parallel to REX for a period of 12 (twelve) months.

If these twelve months are inadequate to the beneficiary country the system with certificates of origin to replace the Form A with the REX system, is an extension of this period of 12 (twelve) months possible with 6 (six) extra months.

The certificate of origin
The certificate of origin shall be indicated on the commercial document by the registered exporter. It is important that this commercial document contains the following information:

• Name and address of the exporter
• Name and address of the addressee
• Description of the products
• Date formatting of the document

​The certificate can be prepared in English, French or Spanish according to a fixed text. A certificate of origin is valid for 12 months from the date of installation.

Replace the certificate of origin
In order to not have to mention the original supplier it is possible to replace a certificate of origin for shipment to another Member State or Norway or Switzerland, if the originating products have not yet been declared in free circulation of the EU. The following conditions are attached to the replacement.

• The originator must state the name and address of the addressee on the original certificate of origin.
• On the original certificate is mentioned: ‘Replaced', 'Remplacée' or 'Sustituida'.
• The reseller shall state on the replacing certificate of origin: 
  • The details of reshipped products
  • Date of preparation of the original attest
  • Name, address and registration number exporter
  • Name and address of the addressee
  • Place and date of replacement
  • Data of the original certificate such as cumulation
• On the replaced certificate will be mentioned: 'Replacement statement', 'Attestation de remplacement'or 'Comunicación de sustitución'. 

Attention: replacement extends not the validity period of the original certificate of origin. The validity period remains 12 months from the date of the establishment of the original certificate.

Importing goods from APC countries
In the customs declaration for release for free circulation of preferential goods from APS countries must be referred to the certificate of origin, including the date of preparation.

If the value of the shipment exceeds € 6,000.00, the registration number of the registered exporter must be mentioned in this declaration.

Attention! A registered exporter shall prepare a statement of origin from the date that his registration is valid. A Form A can be used until this date. On the basis of a Form A when issued on or after the date of registration no preference can be requested.

Application area of the REX system from January 1, 2017
Angola, Burundi, Bhutan, Democratic Republic of Congo, Central African Republic, Comoros, Congo, Cook Islands, Djibouti, Ethiopia, Micronesia, Equatorial Guinea, Guinea Bissau, India, Kenya, Kiribati, Laos, Liberia, Mali, Nauru, Nepal, Niue Island, Pakistan, Solomon Islands, Sierra Leone, Somalia, South Sudan, Sao Tomé & Principe, Chad, Togo, Tonga, Timor-Leste, Tuvalu, Yemen, Zambia.

Application area of the REX system from January 1, 2018
Afghanistan, Armenia, Bolivia, Ivory Coast, Eritrea, Gambia, Guinea, Malawi, Mozambique, Myanmar, Niger, Rwanda, Sri Lanka, Sudan, Swaziland, Syria, Tanzania.

Application area of the REX system from January 1, 2019
Bangladesh, Benin, Burkina Faso, Cabo Verde, Cambodia, Haiti, Indonesia, Kyrgyz Republic, Lesotho, Madagascar, Mauritania, Mongolia, Nigeria, Paraguay, Philippines, Samoa, Senegal, Tajikistan, Uganda, Uzbekistan, Vanuatu, Vietnam.