- The Agreement between the EU and Canada (CETA)
- The Agreement between the EU and Japan
- The Agreement between the EU and Vietnam
- The Agreement between the EU and Singapore (as from 1 January 2023)
- The Agreement between the EU and UK (EU-UK TCA)
- The stepping stone EPA between the EU and Cote d’Ivoire
- The stepping stone EPA between the EU and Ghana
- The interim EPA between the EU and Eastern and Southern Africa (ESA)
- The Agreement between the EU and New-Zealand.
The Agreement between the EU and Singapore which entered into force very recently (November 2019) provides that the origin of goods originating in the EU is declared by approved exporters and not by registered exporters. This is because the Agreement between the EU and Singapore was concluded many years ago, before that the REX system was existing.
In the context of the EU-UK TCA, will also be registered re-consignors in Northern Ireland re-consigning goods to the EU and replacing with replacement statements on origin proofs of origin issued or made out in third countries with which the EU has a preferential trade arrangement.
- EU re-consignors replacing proofs of origin (Form A certificates, EUR.1 certificates, origin declarations, statements on origin, …) where there is re-consignment within the EU or to Norway or Switzerland (in the GSP).
Application of the REX system in the context of the Overseas Association Decision
Since 1 January 2020, the REX system is applied by the Overseas Countries and Territories (OCTs) in the context of the Overseas Association Decision (“OAD”), Council Decision (EU) 2021/1764.
The OAD does not provide for a transition period for the application of the REX system by the OCTs. Therefore, as from 1 January 2020, tariff preference will be granted at import in the EU on products originating in OCTs only on presentation of statements on origin made out by registered exporters. Certificates of origin EUR.1 or origin declarations made out by approved exporters are no longer admissible in the EU.
Pre-requisites for the application of the REX system
To effectively apply the REX system, an OCT has to satisfy two prerequisites:
- submitting to the Commission an Undertaking providing for administrative cooperation in the framework of the REX system (Article 36 of the OAD)
- communicating to the Commission the contact details of the competent authorities dealing with the registration of the exporters and administrative cooperation (Article 39 of the OAD).
Norway, Switzerland and Turkey have in their GSP scheme rules similar to the ones of the GSP scheme of the EU. Therefore, the REX system is also applicable in the GSP schemes of those 3 countries. In particular, the REX system is applied:
- by re-consignors in Norway or Switzerland re-consigning goods to the EU and replacing with a replacement statement on origin a statement on origin made out in a GSP beneficiary country.
- Exporters in Norway, Switzerland or Turkey exporting materials to a GSP beneficiary country under cumulation.
Dates of application of the REX system for all OCTs
The table below shows when an OCT satisfies the 2 pre-requisites for the application of the REX system.
| Overseas countries and territories (OCT'S) | Effective application date of the REX system (*) |
| Aruba (AW) | 01/01/2020 |
| Bonaire, Saba, Sint Eustatius (BQ) | 30/01/2020 |
| Curaçao (CW) | 01/01/2020 |
| French Polynesia (PF) | 01/01/2020 |
| French Southern and Antarctic Territories (TF) | 15/07/2020 |
| Greenland (GL) | 01/01/2020 |
| New Caledonia and Dependencies (NC) | 01/01/2020 |
| Saint Barthelemy (BL) | 14/06/2023 |
| Sint Maarten (SX) | 07/12/2020 |
| St Pierre and Miquelon (PM) | 01/01/2020 |
| Wallis and Futuna Islands (WF) | 27/10/2021 |
(Last update on 14/06/2023)
Application of the REX system in the GSP scheme of the EU
The REX system applies since 1 January 2017 in the GSP (Standard GSP, GSP+ and EBA). It has progressively replaced the former system of origin certification based on certificates of origin Form A issued by governmental authorities and on invoice declarations made out under certain conditions by economic operators.
GSP beneficiary countries use the system made available by the European Commission and do not have to develop themselves their IT system.
When regional cumulation is applied by beneficiary countries of the GSP, the origin of the goods exported from the beneficiary country supplying the materials is also declared by registered exporters by means of statements on origin.
Since 1 May 2016 and the entry into application of the Union Customs Code (UCC), the rules of the REX system in the context of the GSP are laid down in Commission Implementing Regulation (EU) No 2015/2447 (the UCC IA, for "Implementing Act").
Dates of application of the REX system
All GSP beneficiary countries had the possibility until 30 June 2016 to notify the European Commission if they preferred to start the application of the REX system later, i.e. as from 1 January 2018 or as from 1 January 2019.
The dates of application of the REX system by all GSP beneficiary countries are presented below:
Application of the REX system as from 1 January 2017
Angola, Burundi, Bhutan, Congo (Democratic Republic of), Central African Republic, Comoros, Congo, Cook Islands, Djibouti, Ethiopia, Micronesia (Federated States of), Guinea Bissau, India, Kenya, Kiribati, Lao People’s Democratic Republic, Liberia, Mali, Nepal, Niue Island, Pakistan, Solomon Islands, Sierra Leone, Somalia, South Sudan, São Tomé and Principe, Chad, Togo, Timor-Leste, Tuvalu, Yemen, Zambia.
Application of the REX system as from 1 January 2018
Afghanistan, Armenia, Bolivia, Eritrea, Gambia, Guinea, Malawi, Mozambique, Myanmar/Burma, Niger, Rwanda, Sri Lanka, Sudan, Syria, Tanzania.
Application of the REX system as from 1 January 2019
Bangladesh, Benin, Burkina Faso, Cape Verde, Cambodia, Haiti, Indonesia, Kyrgyz Republic, Lesotho, Madagascar, Mauritania, Mongolia, Nigeria, Philippines, Senegal, Tajikistan, Uganda, Uzbekistan, Vanuatu, Vietnam.
Pre-requisites for the application of the REX system
To effectively apply the REX system, a GSP beneficiary country has to satisfy two prerequisites:
- submitting to the Commission an Undertaking providing for administrative cooperation in the framework of the REX system (Article 70 of Implementing Regulation (EU) 2015/2447)
- communicating to the Commission the contact details of the competent authorities dealing with the registration of the exporters and administrative cooperation (Article 72 of Implementing Regulation (EU) 2015/2447).
Transition period
There were 3 different dates for the application of the REX system: 1 January 2017, 1 January 2018 or 1 January 2019. The first set of beneficiary countries contains all GSP beneficiary countries which did not notify a postponement of the application of the REX system or which directly confirmed they wanted to start applying the REX system from 2017. The second and third sets of beneficiary countries contains the countries according to the date they notified to the European Commission.
The global transition period is maximum 3.5 years.
When a beneficiary country starts the application of the REX system, the system of origin certification with certificates of origin Form A continues to apply in parallel during 12 months. In case those 12 months are insufficient for the beneficiary country to abandon the system with certificates of origin Form A, an extension of 6 additional months is possible.
Details of a one-year transition period for a GSP beneficiary country, illustrated for the application of the REX system starting on 1 January 2017
application of the REX system starting on 1 January 2017
For instance, for the first group of beneficiary countries (2017):
- From 1 January 2017, the competent authorities of a beneficiary country which effectively applies the REX system start registering in the REX system exporters who request it. From 1 January 2017, and if the country effectively applies the REX system, the exporters are entitled to make out statements on origin for consignments of origin goods having a value below 6 000 EUR.
- Until 31 December 2017, the competent authorities may continue to issue certificates of origin Form A at the request of exporters who have not yet been registered in the REX system (green arrow). The competent authorities should cease issuing certificates of origin Form A for exporters who have been registered in the system (yellow arrow). If the transition period is insufficient for a beneficiary country, it may request an extension by maximum six months (grey arrow), i.e. until 30 June 2018.
At the end of the transition period, consignments above 6 000 EUR will be entitled to GSP preferential tariff treatment in the EU only if accompanied by a statement on origin made out by a registered exporter.
The same applies for the second and third groups of beneficiary countries (2018 and 2019). Therefore, the ultimate deadline for the application of the REX system by all beneficiary countries is 30 June 2020.
Update June 2020:
Because of the COVID-19 pandemic, some beneficiary countries of the third group (2019) are facing serious difficulties to respect the 30 June 2020 time-limit for the application of the REX system. Those countries in which the REX system could not be deployed or used due to the pandemic may benefit from another extension of the transition period to 31 December 2020, as established by Regulation (EU) 2020/750. The beneficiary countries willing to benefit from that possibility should notify DG TAXUD ( TAXUD-UNIT-E5 ec [dot] europa [dot] eu (TAXUD-UNIT-E5[at]ec[dot]europa[dot]eu) ) in writing by 15 July 2020 at the latest, providing:
- an explanation why an extension of the transition period is necessary due to the COVID-19 pandemic
- a work plan containing detailed information on how the notifying country intends to fully apply the REX system by 31 December 2020
A beneficiary country which benefit from that extension of the transition period shall submit to DG TAXUD ( TAXUD-UNIT-E5 ec [dot] europa [dot] eu (TAXUD-UNIT-E5[at]ec[dot]europa[dot]eu) ) by 30 September 2020, a report detailing the progress made in implementing the work plan, and elaborating on any corrective measures necessary to meet the time-limit of 31 December 2020 for the application of the REX system.
Dates of application of the REX system for all GSP beneficiary countries
| GSP beneficiary countries (arrangement) (regional group) (FTA in force) (MAR) | Effective application date of the REX system (*) | End of the transition period (**) |
| Afghanistan (EBA) | 29/03/2019 | 30/06/2019 |
| Angola (EBA) | 25/04/2018 | 30/06/2018 |
| Bangladesh (EBA) (Group III) | 01/01/2019 | 31/12/2020 (**) |
| Benin (EBA) | 19/11/2019 | 31/12/2019 |
| Bhutan (EBA) (Group III) | 01/01/2017 | 30/06/2018 |
| Bolivia (GSP+) (Group II) | 08/05/2018 | 30/06/2019 |
| Burkina Faso (EBA) | 20/05/2020 | 30/06/2020 |
| Burundi (EBA) | 27/07/2018 | 30/06/2018 |
| Cambodia (EBA) (Group I) | 01/01/2019 | 30/06/2020 |
| Cape Verde (GSP+) | 12/02/2020 | 30/06/2020 |
| Central African Republic (EBA) | REX system not yet applied | 31/12/2017 |
| Chad (EBA) | REX system not yet applied | 30/06/2018 |
| Comoros Islands (EBA) (EPA-ESA) (MAR) | 06/01/2017 | 30/06/2018 |
| Congo (GSP) | 28/03/2019 | 30/06/2018 |
| Cook Islands (GSP) | 17/04/2018 | 30/06/2018 |
| Congo (Democratic Republic of) (EBA) | 05/09/2022 | 30/06/2018 |
| Djibouti (EBA) | REX system not yet applied | 31/12/2017 |
| Eritrea (EBA) | 19/06/2019 | 30/06/2019 |
| Ethiopia (EBA) | 07/03/2017 | 31/12/2017 |
| Gambia (EBA) | 08/10/2019 | 30/06/2019 |
| Guinea (EBA) | 18/05/2019 | 30/06/2019 |
| Guinea Bissau (EBA) | 05/12/2017 | 30/06/2018 |
| Haiti (EBA) | 08/12/2020 | 31/12/2020 (**) |
| India (GSP) (Group III) | 01/01/2017 | 30/06/2018 |
| Indonesia (GSP) (Group I) | 20/11/2019 | 31/12/2020 (**) |
| Kenya (GSP) (MAR) | 01/01/2017 | 31/12/2017 |
| Kiribati (EBA) | 04/04/2018 | 30/06/2018 |
| Kyrgyz Republic (GSP+) | 12/02/2019 | 30/06/2020 |
| Lao People’s Democratic Republic (EBA) (Group I) | 01/01/2017 | 31/12/2017 |
| Lesotho (EBA) (EPA-SADC) (MAR) | 17/09/2019 | 30/06/2020 |
| Liberia (EBA) | 01/10/2019 | 31/12/2017 |
| Madagascar (EBA) (EPA-ESA) (MAR) | 25/02/2020 | 31/12/2020 (**) |
| Malawi (EBA) | 01/01/2018 | 31/12/2018 |
| Mali (EBA) | 22/06/2018 | 30/06/2018 |
| Mauritania (EBA) | 21/01/2020 | 30/06/2020 |
| Micronesia, Federated States of (GSP) | 09/02/2021 | 31/12/2017 |
| Mongolia (GSP+) | 24/12/2019 | 30/06/2020 |
| Mozambique (EBA) (EPA-SADC) (MAR) | 28/12/2018 | 30/06/2019 |
| Myanmar/Burma (EBA) (Group I) | 01/01/2018 | 31/12/2018 |
| Nepal (EBA) (Group III) | 01/01/2017 | 30/06/2018 |
| Niger (EBA) | 16/01/2020 | 30/06/2019 |
| Nigeria (GSP) | 21/03/2019 | 31/12/2019 |
| Niue Island (GSP) | 28/06/2017 | 31/12/2017 |
| Pakistan (GSP+) (Group III) | 06/03/2017 | 31/12/2017 |
| Philippines (GSP+) (Group I) | 28/05/2019 | 31/12/2020 (**) |
| Rwanda (EBA) | 07/03/2018 | 31/12/2018 |
| Sao Tomé & Principe (EBA) | 29/06/2018 | 30/06/2018 |
| Senegal (EBA) | 01/01/2019 | 31/12/2020 (**) |
| Sierra Leone (EBA) | 16/08/2018 | 31/12/2017 |
| Solomon Islands (EBA) (EPA-PACIFIC) (MAR) | 20/09/2017 | 30/06/2018 |
| Somalia (EBA) | REX system not yet applied | 31/12/2017 |
| South Sudan (EBA) | REX system not yet applied | 31/12/2017 |
| Sri Lanka (GSP+) (Group III) | 01/01/2018 | 30/06/2019 |
| Sudan (EBA) | 21/01/2020 | 30/06/2019 |
| Syria (GSP) | REX system not yet applied | 31/12/2018 |
| Tajikistan (GSP) | 26/10/2020 | 31/12/2020 (**) |
| Tanzania (EBA) | 14/06/2018 | 31/12/2018 |
| Timor-Leste (EBA) | 06/08/2020 | 30/06/2018 |
| Togo (EBA) | 27/07/2018 | 30/06/2018 |
| Tuvalu (EBA) | 03/10/2018 | 31/12/2017 |
| Uganda (EBA) | 01/01/2019 | 31/12/2019 |
| Uzbekistan (GSP) | 01/01/2019 | 30/06/2020 |
| Vanuatu (EBA) | 01/01/2019 | 31/12/2019 |
| Yemen (EBA) | 09/06/2018 | 30/06/2018 |
| Zambia (EBA) | 01/01/2017 | 30/06/2018 |
(Last update on 05/01/2023)
(*) the "effective application date of the REX system" is the date when the beneficiary country has communicated to the European Commission all the information necessary to fulfil the 2 pre-requisites for the application of the REX system.
(**) including the extension of transition period due to the COVID-19 pandemic
Certification of origin of goods with statements on origin
The rules for determining the origin of goods in the GSP scheme of the EU remain unchanged with the application of the REX system. Only the method to certify the origin of goods is changed.
To be entitled to make out a statement on origin, an economic operator needs to be registered in the REX system and to have a valid registration, i.e. a registration which is not revoked. It is however allowed that unregistered exporters make out statements on origin for consignments of originating goods having a value which is below 6 000 EUR.
A statement on origin is a declaration of origin added by the registered exporter on an invoice, a delivery note, a packing list, or any other commercial document allowing to identify the goods and the exporter. The text of the statement on origin is laid down in Annex 22-07 of Regulation (EU) 2015/2447. For the rules concerning the statement on origin, please refer mainly to Article 92 and Article 93 of that regulation.
Application of the REX system by EU partner countries
In the context of their preferential trade agreement with the EU, several countries have chosen to apply the REX system for declaring the origin of their goods exported to the EU under the agreement.
The table below lists those countries concerned and the date from which these countries have started applying the REX system in that context.
| Countries | Invoice declaration by exporters registered in the REX system (effective date of application, no transition period) |
| Côte d’Ivoire (CI) (EU-Côte d’Ivoire stepping stone EPA) | 02/12/2022 |
| Madagascar (MG) (EU-ESA interim EPA) | 01/01/2023 |
| Zimbabwe (ZW) (EU-ESA interim EPA) | 01/07/2021 |
| Seychelles (SC) (EU-ESA interim EPA) | 01/07/2023 |
Useful links and documents
- Commission Implementing Regulation (EU) No 2015/2447, laying down the rules of the REX system
- A short explanatory document on the REX system
- Publication of the registered exporters data
- E-Learning module on the REX system
- Guidance document on the REX system
- Customs authorities in the EU Member States in charge of registration of exporters established in the EU and in charge of verification of statements on origin
- Applications for GSP beneficiary countries
- The pre-application webpage (for exporters in GSP beneficiary countries and in the OCTs)
- The REX system for GSP beneficiary countries and for the OCTs (for competent authorities in GSP beneficiary countries and in the OCTs)
- The User Access Management module of the REX system (T-REX) (for competent authorities in GSP beneficiary countries and in the OCTs)
