From January 1, 2020, Overseas Countries and Territories (OCTs) are included in the system of registered exporters (REX) for filling out origin declarations on goods. This was announced by the Customs Agency in a press release published on December 13, 2019, in which it specifies that this measure serves as an integration to the note prot. 61168/rudel 16.11.2017 containing operational instructions for indicating the REX code in import declarations.
As a result, OCTs must apply the REX System in place of the EUR.1 circulation certificate or the certificate of origin of the goods. Therefore, after verifying that the exporter is registered in the REX database, the declarant can indicate the preference 300 in field 36 and enter the respective codes in field 144 “Documents presented/Certificates,” namely:
1. Code C100 in which the exporter’s number is specified in the “Document identifier” field.
2a. Code U113: if the value of the originating products does NOT exceed 10,000 euros.
2b. Code U114: if the value of the originating products exceeds 10,000 euros.
If the origin of the goods is provided by an exporter NOT registered in the REX system:
a. code U115 is applied if it is not over 10,000.00 euros
b. if it exceeds 10,000.00 euros, it is not possible to certify the preferential origin of the goods.
It should be specified that there is no transitional period provided for this measure in which both systems (EUR1 origin certificates and REX system) can coexist.