REX system

The REX system is a special case of invoice declarations, based on the principle of self-certification by economic operators who issue themselves so-called ‘statements on origin’.

A statement on origin is a declaration of origin added by the registered exporter to the invoice or any other commercial document. The text of the statement on origin is given in Annex 22-07 of the UCC IA (Commission Implementing Regulation (EU) 2015/2447 (OJ L-343 29/12/2015) (CELEX 32015R2447).

In order to make out a statement on origin, economic operators must be registered with the competent authorities of their country of residence. Following this registration the economic operator becomes a ‘registered exporter’.

Information on the registered exporter's data is published on the EU REX website where economic operators can check the validity of the registrations of exporters submitting statements on origin.

It should be noted that for shipments with a value of less than 6,000 Euro, the statement of origin can be made out without the obligation to register.

Gradual implementation of the REX system

The REX system will gradually replace the current system based on certificates of origin issued by government authorities and invoice declarations made out by economic operators.

It has been applied first and gradually for the Generalised System of Preferences (GSP).

The current status of its implementation and the list of countries applying can be found here.