Statement of Origin
Statement of Origin
Statement of Origin is 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 out on a Commercial document such as 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 applies 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 will have to be registered in a database by his competent authorities. Further, the economic operator will have to be a “registered exporter”.
Registered Exporter System (REX)
The Registered Exporter System (in short, the REX system) is the new system of certification of origin of goods that the European Union (EU) is progressively introducing for the purpose of 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 out a statement on origin should be able to declare and to prove the origin of the goods and to reply to request for variations. If the registered exporter making out the statement on origin is not the producer, he should have in possession all necessary supplier’s documents allowing him to declare and to prove the origin of the goods and reply to request for variations.For the Generalized System of Preferences (GSP), if regional cumulation without processing applies, the beneficiary country of export is considered as a country of transit.
In accordance with the prescribed article, the statement on origin be made out by the exporter in the beneficiary country of origin.In accordance with the concurrent article of Implementing Regulation, re-consignors in the European Union (EU) may make out replacement statements on origin for replacing statements on origin made out in GSP beneficiary countries. Further,in accordance with article of Implementing Regulation, re-consignors in the EU (registered or not) may make out replacement statements on origin for replacing statements on origin made out in the context of FTA in which REX system applies.
Wordings of the Statement of Origin
The text of the statement of origin in the context GSP is given in Annex22-07 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 of statement on origin in the context of an FTA where the REX system is applied. Annex 22-07 States that “The exporter … (Number of Registered Exporter (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 exporter, registered or not registered, may make out a statement on origin.
No handwritten signature of the exporter is required on statements of origin.The statement of origin must clearly 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 clearly the originating products.The statement of origin on a label that is 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.
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