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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Overview of customs regimes and procedures requiring prior authorisation or approval: Registered Exporter (REX)

The Registered Exporters System (REX) is a self-certification scheme for exporters that will replace GSP certificates. 

Registration of exporters under REX will begin on 1 January 2017, with full implementation completed by 30 June 2020.

Exporters will be required to undergo a one-time registration process with the competent national authorities of the GSP Beneficiary Country (BC) of export.  Each beneficiary country will need to establish an electronic record of registered exporters and will assign a unique number to every registered exporter.

Similarly, EU exporters shall be registered with the Customs Authority of the Member State in which they are established for the purpose of exporting products originating in the Union to be used as materials in a BC under bilateral cumulation.

A re-consignor of goods who is established in a MS may also be registered for the purpose of making out replacement statements of origin in order to re-consign originating products elsewhere within the customs territory of the Union, or, where applicable, to Norway or Switzerland.

The registration period for existing UK exporters and re-consignors will be completed by 31 December 2017.

Further guidance will be issued in due course.

The following benefits are available to EU economic operators authorised for REX:

·        REX will reduce the burden on businesses by enabling them to make out origin declarations instead of the current paper certificates.