Instructions to Exporters to complete REX application forms and make

 

Registered Exporter system (the REX system) is the system of certification of origin of goods that applies in the Generalized System of Preference (GSP) of the European Union since 1st January 2017. It is based on a principle of self-certification by exporters who will make out themselves so-called statements on origin. To be entitled to make out a statement on origin, an exporter needs to be registered in the REX system and to have a valid registration.

 

For more details please visit (https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/rules-origin/general-aspects-preferential-origin/arrangements-list/generalised-system-preferences/the_register_exporter_system_en)

 

Sri Lanka has agreed to implement the REX system from 01 January 2018. Therefore, the exporters who are willing to register in the REX System are requested to follow the following instruction for completion of the online application for registration.

Complete the Pre-application through (https://conformance.customs.ec.europa.eu/rex-pa-ui/)- The submission of application by Sri Lankan companies will be allowed only after 1st of January 2018.

 

Please note: When the Pre-application (online) is completed, in the space provided for TIN should be completed in entering the TIN number issued to your company by the Department of Island Revenue beginning with letters LK without hyphen.  

 

Example: if the TIN number is 123456789, the number should be entered as   LK123456789

 

A hard copy of the completed pre-application has to be submitted to the Department of Commerce together with the original and a copy of TIN Registration and necessary supporting documents in order to ascertain the eligibility of the products that the company will export to the EU under the GSP. (Exporters are advised to contact the department before submitting hard copies of the documents if they need more information about required supporting documents)

  • Supporting documents
    • Updated Cost Statements/Affidavit/Material Sheet (depends on the product)
    • Original Cusdecs and Original Commercial Invoices for Local & imported raw materials together with a set of photocopies
    • Production flow chart etc if necessary
    • Other relevant documents (EUR1, GSP Form A for exports under cumulation) etc. with a set of photocopies

The rules of determining the origin of good in the EU GSP scheme remain unchanged with the application of the REX System.

 

The exporters who complete online applications will not become a registered exporter until the Department of Commerce activate the registration of the exporter under the REX after scrutinizing the details and information provided by the exporter and verifying the eligibility of the products for the EU GSP facility that the exporters make self-statements on origin.

 

A SoO shall be made out for each consignment and will be valid for 12 months from the date on which it is made out.

 

Exporters should maintain records of shipment for which they make self-certifications at least for 3 years, in case if the Department as the monitoring body receive self-certification made by the exporters for post verification, to reply the EU authorities.

 

Exporters should submit shipment data to DoC as per given format within two weeks from the on-board date (can be sent the soft copy in excel form through e-mail to This email address is being protected from spambots. You need JavaScript enabled to view it.)

 

Exporters have 12 months period of time from 1st January, 2018 to become a registered exporter under the REX system. Until 31 December 2018, the Department of Commerce continue to issue certificates of origin Form A at the request of exporters who have not yet been registered in the REX system.

 

If a registered exporter wishes to make any changes, amendments etc. to the registration, such alterations are allowed only through the Department of Commerce in making a written request. All changes are subject to prior- approval from the Department of Commerce.  

 

However, unregistered exporters are allowed to make out statements on origin without a REX number for consignments of originating goods having a value which is below 6 000 EUR.

 

Exporters who need to familiarize on REX system, can follow E-learning through the link. https://ec.europa.eu/taxation_customs/eu-training/general-overview/download-portal-eu- customs-taxation-elearning-courses_en

 

Contact for more information and clarifications.

 

Name Designation Telephone E-mail
Ms. Samodhi Perera Assistant Director of Commerce +94 112 329 733 [ext 234] This email address is being protected from spambots. You need JavaScript enabled to view it.
Ms. Mekhala Abeykoon Assistant Director of Commerce +94 112 329 733 [ext 234] This email address is being protected from spambots. You need JavaScript enabled to view it.
Ms. Gaya Senaratne Assistant Director of Commerce +94 112 329 733 [ext 230] This email address is being protected from spambots. You need JavaScript enabled to view it.
Ms. Heshani Kaushalya Assistant Director of Commerce +94 112 329 733 [ext 201] This email address is being protected from spambots. You need JavaScript enabled to view it.
Ms. R.G.S. Swarnakanthi Commercial Research Officer +94 112 329 733 [ext 211] This email address is being protected from spambots. You need JavaScript enabled to view it.
Ms. Revatee Pushparajah Commercial Research Officer +94 112 329 733 [ext 220] This email address is being protected from spambots. You need JavaScript enabled to view it.

The central pillar of the multilateral rule-based trading system enshrined in the GATT/WTO is the acceptance and operation of the Most Favoured Nation principle. This means that every member of GATT/WTO should invariably accord the same, identical, equal and non-discriminatory treatment to all imports irrespective of the countries of origin.

However, the Generalized System of Preferences (GSP) is an officially agreed exception to the MFN principle which was proposed at the first meeting of the United Nation Conference on Trade and Development (UNCTAD) with a view to assisting the developing countries in their exports and development efforts. In 1964, the First United Nations Conference on Trade and Development (UNCTAD) started to look into ways and means of granting special trade preferences to developing countries.

Main objectives of granting trade preferences to developing countries were:

  • To enhance export earnings of developing countries
  • To promote industrialization, and
  • To encourage the diversification of their economies.

In 1968, UNCTAD recommended the creation of a "Generalized System of Tariff Preferences" under which industrialized countries would grant autonomous trade preferences to all developing countries.

In order to implement the system a waiver was required from Article 1 of the GATT which prohibits discrimination. This waiver was granted in 1971 by adopting the "enabling clause" of the GATT to create the legal framework for the "Generalized System of Tariff Preferences" (GSP). Under this framework developed countries were authorized to establish individual Generalized Schemes of Tariff Preferences.

The enabling clause was adopted originally for ten years, and renewed in 1979, for an indefinite period of time thereafter.

EU GSP

The European Community was the First to implement their GSP scheme in 1971.

Until 1995 the main features of the EC GSP Scheme were quotas and ceiling for individual countries and products. Since 1995, EU's GSP did away with any quantitative limitations.

The current EU's GSP scheme entered into force from 01/01/2014 and will last until the end of 2023.

Product coverage

The general arrangement covers over 6200 tariff lines out of a total of approximately 7100 tariff lines with non-zero tariffs. Roughly 2300 lines are not covered by the scheme as standard tariffs (so-called “most favoured nation” or MFN) are already at 0.

Depth of Tariff Cuts

Tariff preferences offered by the current GSP scheme differ according to the sensitivity of the products concerned.

non-sensitive products enjoy duty-free access to the European Union market, while sensitive products benefit from tariff reductions.

The current GSP rate for sensitive products is calculated by applying one of following reductions:

  • A flat rate reduction of 3.5 percentage points to the most-favoured-nation duty (applicable to the ad valorem duties).
  • A 30 per cent reduction in the most-favoured-nation duty where only specific duties apply;
  • A flat rate reduction of 3.5 percentage points applicable to the ad valorem duties only, where duties are composed of both ad valorem and specific duties.

Limited exceptions apply to textiles and clothing, the most-favoured-nation duties for which shall be reduced by 20 per cent.

With respect to agricultural products listed in HS chapters 1–24, wherever customs duties comprise an ad valorem duty and one or more specific duties, the preferential reduction is limited to the ad valorem duty.

Where the customs duties specify a maximum duty, that maximum duty shall not be reduced. Conversely, where the customs duties specify a minimum duty, that minimum duty shall not apply.

EU  Regulation

Click here to view 'EU GSP+ Guide for Sri Lankan Exporters'

This page is under construction

This page is under construction

This page is under construction

Latest News

View all news