What REX is and why it was introduced
The Registered Exporter system was introduced by the EU to replace the EUR.1 movement certificate and the Form A document for goods exported under the Generalised Scheme of Preferences. The GSP itself rests on Regulation (EU) No 978/2012, but the REX system's mechanics are set out in the UCC Implementing Regulation (EU) 2015/2447 (Article 68 and following), which also extends REX to preferential arrangements beyond the GSP.
The EUR.1 was a customs-issued document. Each time an exporter wanted to claim GSP preference on a shipment, they needed to apply to their customs authority, which verified the claim and issued the certificate. This was administratively intensive for both exporters and customs authorities. REX shifts the burden: the exporter registers once with customs, receives a unique REX number, and thereafter makes origin statements on their own commercial documents without requiring customs involvement for each shipment.
Beyond the GSP, REX has been adopted as the proof of origin mechanism in a number of newer EU FTAs. The EU-UK TCA, for example, accepts statements on origin made by registered exporters or approved exporters as the primary proof of origin format.
Who needs REX registration
EU exporters who need to certify preferential origin under a REX-based arrangement need to be registered if the customs value of the consignment exceeds EUR 6,000. Below that threshold, any EU exporter can make an origin statement without a REX number, simply using the prescribed statement text on the invoice or other commercial document.
The EUR 6,000 threshold applies per consignment, not per product or per customer. A single shipment consisting of multiple product lines with a total customs value above EUR 6,000 requires REX registration. Systematically splitting consignments to stay below the threshold constitutes customs fraud.
EU importers are not the party that registers for REX. REX is a registration for exporters. As an EU importer receiving goods from a third-country beneficiary under GSP, you will see a REX number on the supplier's statement on origin, which you can verify against the EU REX database. As an EU exporter sending goods to a country under an FTA that uses REX or approved exporter status, you need to register.
How to register for REX in the Netherlands
Dutch exporters register for REX with Dutch Customs (Douane). The application is submitted online via the EU Customs Trader Portal. The registration requires your EORI number and a confirmation that you understand the obligations of a registered exporter, including that you may only make statements on origin for goods that genuinely meet the applicable origin rules, and that you will notify Dutch Customs of any material changes.
Dutch Customs does not conduct an audit before granting REX registration. The registration is granted on the basis of the exporter's self-declaration. This places the responsibility firmly on the exporter: being registered does not validate your origin claims; it only gives you the authority to make them. If those claims are incorrect, you are personally liable.
Once registered, your REX number is assigned and becomes visible in the EU REX public database. The number consists of the country code followed by a numeric identifier: for example, NL followed by a sequence number. This number appears on every statement on origin you make.
Making a statement on origin
A statement on origin is a text placed on the invoice, delivery note, or any other commercial document accompanying the goods. The text is prescribed in the origin protocol of the relevant agreement. For most EU FTAs and GSP, the prescribed text is:
"The exporter [REX number or EU exporter code] of the products covered by this document declares that, except where otherwise clearly indicated, these products are of [country] preferential origin."
The exact wording and any supplementary requirements, such as the text to use when cumulation has been applied, vary by agreement. Always verify the correct wording in the origin protocol of the specific agreement before using a statement for the first time. Using an outdated or incorrect wording can invalidate the statement, even if the goods genuinely have the claimed origin.
When cumulation has been applied in producing the goods, the statement on origin must indicate this explicitly. For example, in the EU-UK TCA, if bilateral cumulation with UK-origin materials was applied, the statement must contain a note to that effect. Omitting this information from a statement where cumulation was used is an incomplete statement and not valid proof of origin.
REX and the EU importer receiving GSP goods
If you are a Dutch importer receiving goods from a country benefiting from the EU's GSP, the preferential rate applies only if the exporter in the beneficiary country is REX-registered (for consignments above EUR 6,000) and has made a correct statement on origin. As the EU importer, you are responsible for verifying that the REX number on the statement is genuine and active by checking it against the EU REX database before claiming the GSP rate.
A REX number that appears in the database but has been suspended or cancelled after the statement was made is a risk factor. If Dutch Customs queries the statement and the exporter's REX registration was invalid at the time of shipment, your preference claim will be rejected. Build REX verification into your import acceptance process for GSP shipments.
For a broader view of what happens when a preference claim is rejected or found to be incorrect, see the article on the consequences of incorrect preference claims. For context on how REX fits into the full EU origin framework, see the overview article on preferential origin under EU trade agreements.