Clarification on Registered Exporter System Certification of Origin
of Goods under EU Generalised System of Preferences (GSP)
· List
of Important URLs to REX Issued
[DGFT Trade Notice No. 03 dated 17th April
2017]
Sub:
Inclusion of details/clarification on the Certification of Origin of Goods for
European Union Generalised System of Preferences (EU-GSP)-as notified vide
Public Notice No.51 dated 30.12.2016
It
is to bring to notice that the Registered Exporter System (REX) under the EU
GSP was introduced in India vide Public Notice No.51 dated 30.12.2016. During
the period of its operation, request for clarifications have been received from
various quarters. Accordingly, the following clarifications along with the
updated list of Local Users for registration are notified (Annex-II) and other
concerned agencies/authorities:
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SNo. |
Query |
Clarification |
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(i) |
What are
the requisite documents to be submitted to the Local User along with the
application for registration under REX system? |
The basic
set of documents for an application for REX No are copies of i) IEC (Importer Exporter Code);
and ii)
Importer Exporter Profile The
exporters should ensure the contact details in the IEC match with those in
their application for registration. Else, the applicants should get their
IECs updated with the latest details before applying for registration under
REX. The Local
Users for registration could prescribe additional documents, on a need basis
but care must taken that the process is trade facilitatory. Further, Local Users for registration will
also verify the DEL status of the IEC holder, and in case the firm is under
DEL, application will not be accepted. |
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(ii) |
Who should
sign the application for registration |
The application
must be signed by an authorised signatory or in exceptional cases by a power
of attorney. A digitally signed application can also be accepted by the Local
Users for registration. |
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|
(iii) |
What is
TIN? |
For India,
the TIN number consists of the country code “IN” followed by the 10 digit IEC
number” |
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|
(iv) |
What is
the Composition of the REX Number |
A REX
number is allotted to exporters by Local Users after completion of
registration. For India, the format of the 20 digit REX number is as under:
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(v) |
What
happens in case a REX number is wrongly generated? |
In case a
REX number is wrongly generated, the Local Users for REG would need to revoke
it and then create a new REX number. Revocation can only be done on the next day
of creation of the REX No. and day after on the same IEC; a new REX
registration can be done. However, for each revocation Local User for REG
will seek confirmation from his Local Administrator for REG. |
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|
(vi) |
Can a
revocation be annulled? |
Yes, but
for annulment of revocation, the prior approval from the Department of
Commerce (which is the Local Administrator for Administrative Cooperation or
ADC) is required. |
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|
(vii) |
Is REX
registration required for export consignments below € 6000
? |
REX number
is required as long as the value of consignment is above € 6000. However,
multiple consignments in a single invoice should be considered as a single
consignment and if the value of the Consignment is more than € 6000, REX
number of the exporter is required to be reflected on the statement on
Origin. |
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|
(viii) |
What is a
Statement on Origin? |
A
Statement on Origin is statement of a registered exporter verifying the
origin criteria for exports under the EU GSP. The format has been detailed in
Annexure 1D of the Public Notice No.51 dated 30.12.2016 and is available at
http://dgft.gov.in/Exim/2000/PN/PN16/PN5116.pdf. it
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. |
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|
(ix) |
When is
the Form A certificate to be issued? |
The Form A
certificate of origin can be issued during the transition period of 1 year
(1.1.2017 to 31.12.2017) provided the exporter has not registered and
obtained the REX number. For consignments below € 6000, no Form
"A"- or REX number is required. For exports of € 6000 and above,
Indian exporter can choose to issue/submit Form-“A” till 31.12.2017 or export
their consignments with REX number (after registration under REX) and self certified Statement on Origin. If any EU buyer is
insisting on Form-A, the above position may be clarified to them. In case
the importer is not satisfied, matter may be brought to the knowledge of the
Local Administrator for ADC (d1rmtr-doc@nic.in; usrmtrdoc@nic.in;moc_rmtr@nic.in) |
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|
(x) |
What is
the retention period of the documents by the Exporter and local users? |
The
documents have to be maintained by the exporter for a complete period of 3
calendar years starting from the end of year when the exports have occurred. |
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|
(xi) |
What is
the frequency in which Exporters have to report/ submit their export data to
the Local Users |
Exporters
are required to furnish fortnightly the commercial document on which the
statement on origin is made to the Local User for REG through e-mail/
physical copy at local users e-mail ID Local Users must transmit the data of
trade under EU-GSP scheme as fortnightly to their Head Office/ Local Admin. |
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2.
Attention of exporters and local users is also drawn to the following EU
regulations that govern the EU GSP:-
(a). EU Regulation 2446/2015
(i) Annex 22-03: rules of origin
(ii)
Annex 22-04: materials excluded from regional cumulation
(iii)
Annex 22-05: working excluded from cumulation
(b).
EU regulation 2447/2015
(i) Article 108: control of origin
(ii)
Annex 22-06: application for registration
(iii)
Annex 22-07: Statement on origin
(iv)
Annex 22-08: Form A certificate of origin
(v)
Annex 22-15: Suppliers Declaration
(vi) Annex 22-16: Long Term Suppliers
Declaration
3.
Attention of exporters is also drawn to the wholly originating criteria under
EU-GSP wherein the following are required to be maintained at exporter’s end,
for verification:-
(i) Suppliers Declaration: Annex 22-15 of Regulation
no.2447/2015
(ii)
Long time Supplier*’s Declaration: Annex 22-16 of Regulation no.2447/2015
(iii)
The exporter under EU-GSP must also ensure that his suppliers are aware of the
Rules of Origin under EU-GSP and that the supplier knows the upstream chain
*Long
term SD must be at least for 2 years
4.
List of important URLs relating to REX is also annexed as at Annexure-I