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​The General System of Preferences: From Form A to the REX status

Status REX July 1, 2018

Can you still use the lower import tariff from certain GSP countries?

To be able to use a discount of duties the origin of the goods needs to be conform the agreement between the EU and GSP countries. Since the beginning of 2017 the Form A (or invoice declaration) is or will be replaced by a self-certification program for registered exporters, known as the REX system. Exporters in GSP countries can provide a “statement on origin”.

The REX system was introduced in the GSP rules of origin by the amending Regulation (EU) No. 1063/2010 in the context of the reform of the GSP rules of origin in 2010. While the other elements of the reform have taken their effect as from January 1, 2011, the application of the REX system has been deferred to January 1, 2017 to give the GSP beneficiary countries enough time to be ready.

With the introduction of REX a global transition period entered into force. The global transition period from the current system of origin certification to the REX system started on January 1, 2017 and will last until June 30, 2020 at the latest.

For some countries the transition period ended on July 1, 2018, for goods imported from the these countries a reduction on duties is no longer possible by using a FORM A or an invoice declaration. You can find an overview of the countries that have or should have implemented the REX system per July 2018 on the European Commission website.

Implementation of the REX system cannot be done retroactively.

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Source: European Commission


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