Registered Exporter (REX) System Guide
Comprehensive customs guide to the European Union Registered Exporter (REX) system under Regulation (EU) 2015/2447. Discover how Philippine garment exporters self-certify origin statements on commercial invoices to unlock 0% preferential customs duties under EU GSP+.
What is the EU Registered Exporter (REX) System?
The REX system is a system of certification of origin of goods introduced by the European Union. It replaces the traditional government-issued Certificate of Origin Form A with self-certification by registered exporters.
Transition from Form A
Under legacy GSP rules, exporters had to apply for a stamped Form A certificate from government authorities for each shipment. Under REX, registered exporters make an origin declaration directly on the commercial invoice.
- No waiting for physical government endorsement
- Eliminates paper document courier delays
- Continuous digital validity across all shipments
EU GSP+ Tariff Preferences
The Philippines qualifies for the EU GSP+ incentive scheme, giving Philippine-manufactured clothing zero percent (0%) customs tariffs upon entry into all 27 European Union member states.
- Full 12% MFN import tariff waived on apparel
- Applicable to golf polos, jerseys, jackets, and pants
- Aligned with GTAI trade guidelines
Compliance & Due Diligence
REX certification requires rigorous factory record-keeping, batch production logs, and compliance with statutory frameworks like the German Supply Chain Act (LkSG).
- Audited Tier 1 factory traceability
- Verification by Philippine Bureau of Customs (BOC)
- Supervised under BMWK trade standards
Mandatory Statement on Origin Format
The statement on origin must be typed, stamped, or printed on the commercial invoice, packing list, or delivery note in accordance with Annex 22-07 of Regulation (EU) 2015/2447.
[Place and date]
[Name and signature of the exporter]
Key Components of the Statement
- REX Registration Number: The unique exporter identifier assigned by the Philippine Bureau of Customs (e.g., PHREX...).
- Origin Criterion: "P" for wholly obtained products, or "W" followed by the 4-digit HS heading for sufficiently manufactured garments.
- Commercial Document: Must appear on an invoice or packing list clearly identifying the goods and consignee.
- Consignment Thresholds: For shipments over 6,000 EUR, REX registration is mandatory to claim preferential 0% tariff treatment.
Multilingual Official Declarations
European customs authorities accept the statement on origin in official EU languages, including:
- German (Zoll): Der Ausführer der Erzeugnisse, auf die sich diese Unterlage bezieht, erklärt, dass diese Erzeugnisse von den Philippinen präferenzielle Ursprungswaren sind...
- French (Douane): L'exportateur des produits couverts par le présent document déclare que ces produits ont l'origine préférentielle des Philippines...
- Spanish (Aduanas): El exportador de los productos incluidos en el presente documento declara que estos productos son de origen preferencial de Filipinas...
EU GSP+ Rules of Origin for Apparel (HS Chapters 61 & 62)
To qualify for 0% duty preferences under REX, finished garments must satisfy specific processing requirements known as the "double transformation" rule or regional cumulation.
| Apparel Category | HS Code | EU GSP+ Origin Criterion | Qualifying Manufacturing Process |
|---|---|---|---|
| Performance Golf Polos & Knits | 6105.20 / 6106.20 | Criterion W | Manufacture from yarn (knitting and making-up including cutting, printing, and sewing in the Philippines). |
| Sublimated Athletic Jerseys | 6109.90 / 6112.12 | Criterion W | Manufacture from yarn, or complete digital sublimation printing accompanied by cutting and assembly. |
| Performance Pants & Trousers | 6203.43 / 6204.63 | Criterion W | Weaving accompanied by making-up, or assembly of cut components under qualifying regional cumulation. |
| Custom Printed Tablecloths | 6302.53 / 6302.59 | Criterion W | Manufacture from unprinted fabric accompanied by full digital printing and edge hemming. |
DG TAXUD REX Number Validation
European importers and customs brokers verify REX registration validity in real-time through the official European Commission database.
Online Customs Verification
European customs administrations (e.g., German Zoll ATLAS, French Douane DELTA, Belgian PLDA) cross-reference the REX number electronically against the DG TAXUD central database prior to granting duty exemption.
- Instant verification of exporter name, address, and legal entity
- Confirmation of authorized product categories (HS Chapters 61, 62, 63)
- Validation of active registration status and country code (PH)
Multimodal Freight Corridors to Europe
Combine 0% duty REX documentation with direct container shipping and air cargo pipelines:
- Direct Ocean Freight: Departures from Port of Manila and Davao International Container Terminal (DICT) to Hamburg, Rotterdam, and Antwerp.
- Express Air Cargo: Daily flights from Manila (MNL) and Clark (CRK) to Frankfurt (FRA) and Paris (CDG).
- Sourcing Guide: Explore full shipping details in our Philippine to Germany Sourcing Guide.
Tech Pack & Quote
Submit garment designs for volume OEM quotation in EUR with 0% tariff breakdown.
OEM Run & QC
Batch production with AQL 2.5 inspection, OEKO-TEX materials, and German care labels.
REX Invoice Issuance
Commercial invoice issued with verified REX statement on origin and exporter number.
0% Duty EU Clearance
Customs clearance at European ports with full waiver of standard 12% import tariffs.
Frequently Asked Questions: REX System & EU GSP+
Practical guidance for European apparel brands, importers, and supply chain managers.
What is the Registered Exporter (REX) system?
The REX system is an EU origin certification mechanism based on self-certification. Registered exporters in beneficiary countries like the Philippines declare the preferential origin of goods directly on their commercial invoices, eliminating the need for government-issued Certificate of Origin Form A documents.
How much customs duty do European buyers save under REX and EU GSP+?
Standard third-country Most Favoured Nation (MFN) customs duty on knitted and woven apparel entering the EU is 12%. Under EU GSP+ with a valid REX statement on origin, the customs tariff is reduced to 0%, resulting in a direct 12% cost savings on the customs value.
How can European importers verify an exporter's REX number?
Importers can verify the validity of any REX number online via the European Commission DG TAXUD REX validation portal. The database confirms the exporter's legal entity, registration date, and eligible product categories.
Is a physical Certificate of Origin Form A required in addition to the REX statement?
No. Under EU GSP+ rules, the statement on origin on the commercial invoice is the sole valid proof of preferential origin for consignments exceeding 6,000 EUR. Form A certificates have been completely phased out for EU GSP+ trade from the Philippines.
Which Incoterms can be quoted for REX-certified apparel shipments?
We quote standard Incoterms 2020 rules including FOB (Manila, Davao DICT, or Cebu), CIF (Hamburg, Rotterdam, Antwerp, Genoa), CFR, and DAP/DDP upon agreement, with settlement in Euro (EUR) or US Dollars (USD).
Connect with Our European Export Desk
Looking to source custom garments, sublimated sportswear, or corporate uniforms with 0% EU GSP+ tariffs? Contact our export team for tech pack review, REX documentation, and volume quotes in EUR.
Customs & Trade Regulatory Authorities
- European Commission (DG TAXUD REX System)
- Directorate-General for Taxation and Customs Union (DG TAXUD) Guide
- Economic Operators Registration and Identification (EORI) Guide
- German Federal Customs Administration (Generalzolldirektion) Guide
- German Customs ATLAS Clearance System Guide
- Bureau of Customs Philippines (BOC)
- Germany Trade & Invest (GTAI) Guide
- Federal Ministry for Economic Affairs (BMWK) Guide
- Federal Ministry of Finance (BMF) Guide
- German Supply Chain Act (LkSG) Guide
- Philippine to Germany Sourcing Guide
- Davao International Container Terminal (DICT)
- PHShirt Products & Services
Customs tariff preferences are governed by European Union regulations and bilateral trade agreements. Contact our export desk for REX verification and trade documentation.