Statement on Origin
An invoice declaration Statement on Origin can lower the import duties on goods you import from countries that are less developed. You may come across the REX database.
Stimulate trade and import
The Statement on Origin aims to stimulate trade and import between LDCs (least developed countries), development countries, and the EU and other Western countries. It is part of the Generalised Scheme of Preferences agreement (GSP).
Statement on Origin procedure
The Statement on Origin has been in use in all countries working with the GSP since June 2020. Which steps can you take?
- Check whether the country uses the Statement on Origin.
- If the value of the shipment exceeds €6,000, your exporter (supplier) has to register with the REX self-certification system as a Registered Exporter. Registration is not required if the shipment has a lower value.
- The Statement on Origin is a declaration of origin. The exporter (supplier) places the unsigned Statement on Origin on the invoice or another trade document. The statement may only be made if the goods meet the requirements for preferential origin.
The Statement on Origin has to be made in English, Spanish, or French. The wording of the Statement on Origin is different from the invoice declarations that come with other trade agreements. For examples of which texts to use for different situations, download the KVK Preferential proof of origin tool.
Is the value of the shipment you want to import from a development country higher than € 6,000.-? In that case, registration with the REX self-certification system is required. The TEX open database is managed by the EU. The exporter registers with a competent authority in their country. They can do so by filing a pre-application, which is then sent on to the relevant authority. Once registered, the supplier becomes a Registered Exporter.
Once a development country starts using the REX system, every exporter in that country has to register within 1 calendar year.
No preferential tariff on tariff from certain GSP countries
For some GSP countries you may not be able to claim preferential import duty rates or an exemption. These countries have not yet formally adopted the REX system. See in which countries the 'REX system has not yet been applied' on the European Commission website (scroll down to the bottom). When you import goods from one of these countries, you cannot make use of the Statement on Origin, no matter what the value of the shipment is.
Registration of European countries
Companies in EU countries can also register with REX. For example, if you make use of the Donor Country Content scheme. Or because you transfer goods from developing countries to Switzerland, Norway, or Türkiye.
Modified EU products
Do you have goods manufactured or modified in a development country that are made of raw materials or product parts from the EU? If you use the Donor Country Content scheme, you can register in the REX system. Until you do, you can use an EUR.1 certificate. If the value of the shipment is less than €6,000.-, you can replace the formerly needed invoice declaration by a Statement on Origin.
Transfer of goods
Do you transfer goods of preferential origin from development countries to clients in Switzerland, Norway, or Türkiye under the supervision of Customs, instead of importing them into the EU? In that case, you can draw up a replacement Statement on Origin. This makes it possible for clients from those customers to pay lower import duties.
Visit the Dutch Customs website to find more detailed information about registration requirements, the registration procedure, and the Statement on Origin.