REX – effective certification of origin also for export to the United Kingdom

When exporting goods to the territory of the United Kingdom, it is possible to use the Registered Exporter system (REX) in order to obtain preferential tariff treatment for goods originating in the EU. Under the Trade and Cooperation Agreement between the EU and the United Kingdom, a prohibition of customs duties has been introduced on goods originating in the EU or in the United Kingdom, however under the condition of a certification of origin by the exporter.

The REX system allows a registered exporter to self-certify the preferential origin of goods on a commercial document (usually an invoice) without requesting a certification of origin from the customs authorities. The use of the REX system facilitates customs obligations also after Brexit when exporting goods to the territory of the United Kingdom in accordance with the new rules set out in the Trade and Cooperation Agreement, which came into force on 1 st January 2021.

On the basis of a certification of origin of goods issued by a registered exporter (REX) and under the Trade and Cooperation Agreement the English customs authorities do not levy customs duties on goods originating in the EU in the context of the prohibition of customs duties.

Our law firm stay at your disposal in order to provide you with more detailed information on registration into the REX system and use of the REX system for certification of origin of goods also for export outside the territory of the United Kingdom.

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