Statement of Origin
Statement of Origin
A statement of Origin is a statement provided by a registered exporter verifying the origin criteria for exports under the European Union (EU) Generalised System of Preferences (GSP). Statement of Origin shall be made on a Commercial document such as a commercial invoice, packing list, and delivery notice. It cannot be made on a transport document.
Principle of Statement of Origin
The Registered Exporter system (the REX system) is the system of certification of origin of goods that has been applied in the Generalised System of Preference (GSP) of the European Union since 1 January 2017. Statement of Origin is made based on a principle of self-certification by economic operators who will make out themselves. To be entitled to make a Statement of Origin, an economic operator must be registered in a database by his competent authorities. Further, the economic operator must be a “registered exporter.”
Registered Exporter System (REX)
The Registered Exporter System (in short, the REX system) is the new certification system of origin of goods that the European Union (EU) is progressively introducing for its preferential trade arrangements. The REX system does not impact the rules for determining the origin of goods. It only concerns the method to certify the originating status of goods. With the REX system, the so-called statement of origin is a statement on the originating status of goods added by the registered exporter on the invoice or any other commercial document.
Who Can Make Statement of Origin?
As a general principle, the registered exporter making a statement on origin should be able to declare and prove the origin of the goods and reply to requests for variations. Suppose the registered exporter making out the statement on origin is not the producer. In that case, he should have all necessary supplier documents allowing him to declare and prove the origin of the goods and reply to requests for variations. For the Generalized System of Preferences (GSP), if regional cumulation without processing applies, the beneficiary country of export is considered a country of transit.
Following the prescribed article, the statement on origin is made out by the exporter in the beneficiary country of origin. By the concurrent article of Implementing Regulation, re-consignors in the European Union (EU) may make replacement statements on origin for replacing statements made out in GSP beneficiary countries. Further, following the article of Implementing Regulation, re-consignors in the EU (registered or not) may make replacement statements on origin for replacing statements made out in the context of FTA in which the REX system applies.
Wordings of the Statement of Origin
The text of the statement of origin in the context of GSP is given in Annex 22-07 to Implementing Regulations. As indicated under general information, Annex 22-07 is to be applied mutatis mutandis for the text of statements on origin made out outside of the framework of the GSP scheme of the Union. Therefore, it is suggested to the exporters in the Union who make out statements on origin in the context of an FTA where the REX system is applied. Annex 22-07 States that “The exporter … (Number of Registered Exporters (2), (3), (4)) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of … preferential origin (5) according to rules of origin of the Generalised System of Preferences of the European Union and that the origin criterion met is … … (6).”
The registration number must be indicated in the statement of origin if the value of the originating products in the consignment is above a value threshold (6 000 EUR in the context of the GSP and the FTAs, 10 000 EUR in the context of the OCTs). If the value of the originating products in the consignment is below the value threshold, then any registered exporter may make a statement on origin.
No handwritten signature of the exporter is required on statements of origin. The statement of origin must identify the name of the exporter. This must be obvious to third parties as well. The statement of origin is issued by typing, printing, or stamping the text on the invoice or another commercial document identifying the originating products. The statement of origin on a label permanently affixed to a commercial document is only permitted if there is no doubt that the label has been affixed by the issuer of the commercial document or by the registered exporter.
If you are an Exporter in India, you would need an Import Export Code to conduct import/export transactions. You can purchase IE Code through IndiaFilings.com.
