Guidance

Registered Exporter (REX) system incorrect use of Generalized System of Preferences form A (CIP6)

Find out about the end of the transition period to fully apply the REX system.

Introduction

Registered Exporter system (REX) is a system that authorises exporters in Generalized System of Preferences (GSP) beneficiary countries to issue a self-certificate known as a statement on origin. For further details see HMRC Notice 830 (Tariff Preferences).

Application

The REX system has applied since 1 January 2017 for GSP beneficiary countries. Background information on the REX system can be found on the EU Commission website, including a table showing the start and end dates of each countries’ transition into applying REX.

At the end of this transition period to fully apply the REX system, consignments above 6,000 euros are entitled to GSP only if accompanied by a statement on origin made by a registered exporter. The GSP Form A should not be issued by the competent authorities of the beneficiary countries and is not acceptable to claim preference.

Contacts

Any questions regarding the implementation of these preferential arrangements in the UK should be emailed to: dutyliability.policy@hmrc.gsi.gov.uk.

Issued on the 12 March 2019 by Customs Directorate, HMRC.

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Published 13 March 2019