- HM Revenue & Customs
- Part of:
- Import and export: customs declarations, duties and tariffs
- 8 December 2016
Use this form to apply to HM Revenue and Customs (HMRC) to become a Registered Exporter on the Registered Exporter system (REX).
Registered Exporter (REX)
REX is an EU registration system that authorises exporters in GSP beneficiary countries to issue a self-certificate (known as a statement of origin) for eligible goods to be imported under import preference to the EU. The statement of origin replaces the GSP Form A and invoice declaration. REX traders will be issued with a number which they will include on their statements of origin.
From 1 January 2017, UK companies that export materials to GSP beneficiary countries that are then used to manufacture products to be imported back into the EU (bi-lateral cumulation) and UK established re-consignors of GSP goods to other member states, will be able to apply to HMRC to become REX registered. This will enable them to issue statements of origin when the value of the consignment exceeds €6000. Only these specific types of traders are eligible for REX registration.
REX Supporting Guidance
Details can be found in Notice 830: tariff preference - new General System of Preference rules of origin
Updates from the EU can be found in The Registered Exporter system (the REX system)
REX queries should be sent by email to: email@example.com
Published: 8 December 2016