Find out about which GSP (Generalised Scheme of Preferences) countries are now fully applying the REX system and which countries have been given an extension to the time they need to fully apply the REX system.
This notice explains which GSP countries are now fully applying the REX system (Registered Exporter system) and which countries have been given an extension to the time they need to fully apply the REX system.
There is also a note of those countries who, following the expiry of their transition period, have not implemented REX and are currently unable to benefit from GSP rates of duty.
The GSP supports economic growth and job creation in the beneficiary countries by allowing them to pay fewer or no duties on exports to the EU, giving them vital access to the EU market and contributing to their growth.
The GSP has three objectives:
- contribute to poverty eradication by expanding exports from countries most in need
- promote sustainable development and good governance
- ensure that the EU’s financial and economic interests are safeguarded
REX is an EU registration system authorising exporters in GSP beneficiary countries to issue a self-certificate (statement of origin) for eligible goods being imported under preference to the EU. The statement of origin replaces the GSP Form A and invoice declarations.
The REX system was introduced for GSP beneficiary countries on 1 January 2017. However, those countries had the possibility until 30 June 2016 to notify the European Commission if they prefer to start the application of the REX system later, that is as from 1 January 2018 or as from 1 January 2019.
In addition to this, to effectively apply the REX system, a GSP beneficiary country has to satisfy two conditions:
submitting to the Commission an Undertaking providing for administrative cooperation, and
communicating to the Commission the contact details of the competent authorities dealing with the registration of the exporters and administrative cooperation.
REX transition issues
A small number of GSP beneficiary countries whose transition period has ended and who have not satisfied these conditions are now, unfortunately, unable to issue valid proofs of origin, that is GSP Form A’s, invoice declarations or statements of origin. In effect this rules them out from GSP rates of duty and GSP must not be claimed on import into the EU until these conditions are met.
The Commission website provides updates on the situation and also identifies the countries affected.
Further information on REX can be obtained from the Commission website.
Issued on the 12 September 2018 by Customer Strategy and Tax Design, Customs Directorate, HMRC.
For general HMRC queries speak to the VAT, Excise and Customs Helpline.
Read Your Charter to find out what you can expect from HMRC and what we expect from you.