WT/COMTD/N/4/Add.7  
 
1 July 2015  
(15-3386)  Page: 1/3  
Committee on Trade and Development  Original: English  
 
 GENERALIZED SYSTEM OF PREFERENCES 
NOTIFICATION BY THE EUROPEAN UNION 
Addendum 
 
The following communication, dated 24 June 2015, is being circulated at the request of the delegation of the European Union. 
 
 
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This notification concerns certain amendments to the rules of origin applicable within the framework of the EU's Generalised System of Preferences (GSP). 
 
The main characteristics of the rules of origin applicable within the framework of the EU's GSP have been presented in document WT/COMTD/N/4/Add.5 dated 12 April 2011. 
 
On 10 March 2015, the EU adopted the Commission Regulation (EU) No 2015/428 that entered into force on 21 March 2015. It introduces the following amendments to the rules of origin 
applicable within the GSP:  
 
1. Amendment of the EU's GSP rules of origin  in relation with the Registered Exporter 
system 
The GSP rules of origin were reformed in 2010 by Commission Regulation (EU) No 1063/2010. 
Among other elements, the reform introduced, with effect for the future (2017), a new approach for certification of origin of goods, moving from a system based on certificates of origin Form A 
issued by competent authorities (or invoice declarations made out by exporters for low-value 
consignments) to a system wholly based on self-certification of origin by exporters making out statements on origin (after registration in the Registered Exporter system – REX – where the value 
of consignments exceeds the "low-value" threshold). 
 
Commission Regulation (EU) 2015/428 further refines the provisions concerning this system of certification of origin by economic operators be fore its first application on 1 January 2017. In 
particular, the amending Regulation: 
- provides for a more flexible transition period from the current system to the new 
system; 
- elaborate more in details about the rules concerning data protection and access rights 
to the IT system supporting the new system of self-certification; 
- further details the collaboration with Norway  and Switzerland regarding the use of the 
Registered Exporter system. 
 
Taking into consideration the above-mentioned amending Regulation, the rules in relation with the Registered Exporter system (REX) will be as follows: 
 WT/COMTD/N/4/Add.7 
 
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  a. Transition period 
Beneficiary countries which will not be ready to apply the new system of self-certification on 
1 January 2017 will have the possibility to notify at the latest on 1 July 2016 that they will apply it one or two years later (respectively as of 1 January 2018 or 1 January 2019). 
 
When a beneficiary country starts the applicatio n of the new system of self-certification, the 
current system of certification of origin of goods with certificates of origin Form A issued by 
competent authorities or invoice declarations made out by exporters will however continue to 
apply for a period of one year (possibly extended upon request to 18 months) to exporters who will not yet be registered.  
b. Registration of exporters in the Registered Exporter System 
In order to make out statements on origin, exporters will need to be registered for that purpose. 
They will be registered exporters. The new system  foresees a derogation to the obligation to be 
registered for exporters whose consignments contain originating products the total value of which 
doesn't exceed EUR 6,000.  
At registration of an exporter, competent authorities of beneficiary countries or customs 
authorities of Member States (for the purposes of certification in the context of bilateral cumulation) will assign a unique number, the REX number, to the exporter. The registered 
exporters will use their REX number on statements on origin they will then make out. 
 
c. The Registered Exporter IT system 
The new system of self-certification of origin w ill be supported by an IT system, the Registered 
Exporter system (REX), allowing the competent authorities in beneficiary countries to register their 
exporters and to maintain their data. The REX syst em will not only allow customs authorities in 
Member States to register their exporters for th e purpose of bilateral cumulation but also their 
re-consignors for the purpose of splitting consignmen ts to be sent to Norway and Switzerland (and 
possibly in future Turkey, once that country fulfils certain conditions).  
d. Proof of origin 
The reform is an important simplification in the sense that the proofs of origin currently applicable 
(EUR-1, invoice declaration, Form A certificates) will be replaced by one single type of proof of origin, the statement on origin . Statements on origin are to be made out on any commercial 
document allowing the identification of both the exporter and the goods concerned.  
 
e. Collaboration with Norway and Switzerland 
Norway and Switzerland, which apply the same GSP ru les of origin as the EU, should also move to 
a system of self-certification of origin of goods on 1 January 2017. The rules defined for the 
transition period and the possibility for the beneficiary countries to defer the application date of the system in these two countries are also identi cal to the ones applicable in the EU 28 Member 
States. In consequence, it has been agreed betw een the EU, Norway and Switzerland that the REX 
system implemented by the European Commission will  also be used by the beneficiary countries of 
the GSP schemes of Norway and Switzerland.  
 
2. Other amendments of the EU's GSP rules of origin 
Commission Regulation (EU) 2015/428 also amends other elements which are not related to the 
Registered Exporter system: 
- A new heading of the Harmonised Commodity Description and Coding System with its rules is introduced into Part II of Annex 13a so as to take account of apparels not knitted or crocheted (heading 62) but having knitted or crocheted parts; 
- The rules concerning the splitting of consignments is adjusted so as to clarify that the 
splitting of consignments in third countries may only take place where carried out by the 
exporter or under his responsibility; WT/COMTD/N/4/Add.7 
 
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  - The conditions for the retrospective issuing of certificates of origin Form A are relaxed 
and provide for an additional case where the final destination of the products is determined during the transportation or storage of the products and after possible splitting; - A tolerance in width up to which certificates of origin Form A may not comply with 
measurement requirements is added to the existing tolerance in length. 
 Link to the website on the EU's GSP rules of origin: 
http://ec.europa.eu/taxation_customs/customs/customs_duties/rules_origin/preferential/article_7
81_en.htm   
 
3. Legal basis 
Commission Regulation (EU) No 2015/428 of 10 March 2015, amending Regulation (EEC) 
No 2454/93 and Regulation (EU) No 1063/2010 as regards the rules of origin relating to the 
scheme of generalised tariff preferences and prefer ential tariff measures for certain countries or 
territories, with its annexes: 
 
- ANNEX I: Amendment in the list of working or processing operations which confer 
originating status; 
- ANNEX II: Application to become a registered exporter and Statement on Origin; - ANNEX III: amendment of the introductory  notes and of the back notes of the 
certificate of origin Form A. 
 
The Regulation and its annexes can be found in the following web-link:  http://eur-lex.europa.eu/legal-content/EN/ TXT/PDF/?uri=OJ:JOL_2015_070_R_0002&from=EN  
 
 
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