What is the REX System?

The REX System (Registered Exporter System) is a system that allows exporters to self-certify the preferential origin of goods, thereby simplifying export procedures.

For this reason, exporting companies must be registered in the REX System. Once registered, they can issue a specific declaration regarding the origin of goods and include it on the commercial invoice or any other commercial document.

In essence, the REX System is a database managed by the competent authorities in the country where the exporter resides. In Spain, the competent authority managing this system is the Tax Agency.

"It is planned that the REX System will progressively and completely replace the existing origin certification system, which is based on submitting EUR-1 and Form A origin documents."

 It is important to note that the REX System will gradually and entirely replace the current origin certification system based on these documents.

Additionally, it will also replace the submission of origin declarations made by authorized economic operators on invoices. In this case, it will apply to exports with a value of less than €6,000.

Who can be a registered exporter?

In principle, any exporter established in a country and exporting goods to European Union countries or to third countries with which the EU has trade agreements can be a registered exporter.

These trade agreements recognize the figure of the registered exporter and establish the use of the REX system.

Furthermore, exporters established in an EU member state and exporting EU-origin products to be used as materials in a country with a trade agreement with the EU can also become registered exporters.

Finally, a re-dispatcher of goods established in an EU country, required to issue origin communications for these goods, can also be a registered exporter. In this case, they will be registered to re-dispatch EU products to other areas within the EU Customs Union or countries like Norway, Switzerland, or Turkey.

It is important to note that being a registered exporter is not the same as being an authorized exporter.

"Any exporter established in a country and exporting goods to European Union countries or third countries with which the EU has trade agreements can be a registered exporter." 

These are two different figures, depending on the requirements established in the trade agreements the EU has signed with other countries regarding the certification of the origin of goods.

Some countries require exporters to hold an authorization to export (authorized exporter), while others only require registration in a special exporters' registry (registered exporter), such as the REX System.

Likewise, being registered in the REX System does not imply being an authorized exporter.

Which countries apply the REX System?

As explained, the REX System is a unique exporter registration system referenced in various preferential trade agreements (unilateral, bilateral, or multilateral) signed between the European Union and third countries.

A preferential trade agreement is a pact between two countries or geographical areas granting special privileges in trade, customs, or other matters.

Depending on geographical location and specific circumstances, the EU's trade agreements are classified as follows:

• Mediterranean countries
• Mercosur
• Andean Community countries
• Africa, Caribbean, and Pacific (ACP) countries
• Balkans
• Candidate countries
• Latin America and Caribbean countries
• Asia
• Central Asia

You can find the list of EU trade agreements here.

However, it is expected that the registered exporter figure will eventually apply to all trade agreements the EU has signed and those it will sign in the future.

To achieve this, the agreements' texts will be amended to include the REX System as a means of self-certifying the origin of goods.

How to apply for registration in the REX System

The application for REX System registration is submitted electronically through the Tax Agency's online portal.

The exporter will be registered in the REX System once the competent authority has verified that the information provided is accurate and truthful.

"In Spain, the application to become a registered exporter in the REX System is submitted to the Tax Agency."

Once registered, the exporter will be assigned a REX number, which can be used for all preferential regime exports with countries utilizing the REX System for certifying the origin of goods.

Exporters with a REX number can export under tariff preferences to countries or regions covered by the EU's Generalized System of Preferences (GSP).