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HMRC internal manual

Customs Authorisation and Approval

Legal Framework for Customs authorisations and approvals: Registered Exporter (REX)

Legal Act Article Explanation/ Usage
Code A.64(3) Commission shall specify the rules and procedures relating to preferential origin
Empowerment to set Delegated Acts (DA), the DA provisions set out:    
Code A.65 The rules governing preferential origin
Empowerment to set Implementing Acts (IA), IA provisions set out:    
Code A.66(a) Procedural rules for establishing proof of preferential origin 
DA A.37(21) (a) (b) and (c) Definitions of registered exporters for preferential origin
DA A.40 Ability to submit manual applications for REX
IA A.68 REX applications for non-GSP preference countries
IA A.78 Obligation for exporters to be registeredExemptions from the requirement to register
IA A.79 Registration procedure and transition arrangements for REX in beneficiary countries and procedures at export
IA A.85 Registration procedure in the Member States and transition arrangements for REX in exporting member states and procedures at export
IA A.86 Procedures for applying for REX
IA A.88 Automatic registration for REX with new beneficiary countries
IA A.89 Removal of REX on change of qualifying status of goods
IA A.90 Automatic removal from register of REX when a country is removed from the GSP beneficiary list
IA A.91 Obligations of exporters
IA A.92 – A.105 General rules regarding the statement of origin
IA A.106 Suspending tariff preference
IA A.107 Refusal of entitlement to preference
IA A.108 Obligations on the control of origin by beneficiary countries
IA A.109   Verifying origin statements