The EU’s General Scheme of Preferences (GSP)
To validate the origin of goods imported from developing countries, proof of origin issued by a registered exporter (Rex) can be used. The Certificate of origin, GSP form A, may still be used for a small number of countries, as certain countries still issued these until the end of 2020.
The EU grants relief of duty on exports of certain goods from developing countries to the EU via the General Scheme of Preferences (GSP). Goods originating in any of the developing countries included in the GSP require proof of origin when applying for preferential tariff treatment.
Proof of origin
The proof of origin used for goods originating in GSP states is a Statement on Origin, issued by a registered exporter (Rex). GSP Certificate, Form A, was previously used as Statements on Origin. Both systems, Statements on Origin and GSP Certificates, have been used in parallel to some degree since 2017.
From 1 January 2021, it is only possible to issue Statements on Origin. GSP Certificates may still be used until their expiry date for a small number of countries, provided that they were issued prior to the end of 2020.
When importing goods using a proof of origin from GSP states, you are required to be aware of any provisions that apply to the GSP states from which you import. Almost all GSP states have made a transition to statements on origin and Rex; however, a small number of states cannot issue any proof of origin.
Proof of origin from GSP States
Statements on Origin and value limits
Statements on Origin are issued by adding a specific phrase on the invoice or a commercial document in English, French or Spanish (see below). Statements on Origin may be issued by any exporter in a GSP state connected to the Rex system, provided that the total value of the originating goods in the consignment do not exceed €6,000. When the value exceeds €6,000, the exporter is required to hold a Rex number. This number should be entered directly in the statement on origin.
English
"The exporter...(Number of Registered Exporter) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of... [1] preferential origin according to rules of origin of the Generalized System of Preferences of the European Union and that the origin criterion met is ........[2].
[1] Country of origin.
[2] Enter P or W+HS number. Enter the letter "P" for wholly obtained products. For sufficiently worked or processed goods, enter "W", followed by an HS number (e.g. "W 9618").
French
L'exportateur … (Nombre d’exportateur enregistré) des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle … [1] au sens des règles d'origine du Système des préférences tarifaires généralisées de l'Union européenne et que le critère d’origine satisfait est ........[2].
[1] Country of origin.
[2] Enter P or W+HS number. Enter the letter "P" for wholly obtained products. For sufficiently worked or processed goods, enter "W", followed by an HS number (e.g. "W 9618").
Spanish
El exportador … (Número de exportador registrado) de los productos incluidos en el presente documento declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ... [1] en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea y que el criterio de origen satisfecho es ........[2].
[1] Country of origin.
[2] Enter P or W+HS number. Enter the letter "P" for wholly obtained products. For sufficiently worked or processed goods, enter "W", followed by an HS number (e.g. "W 9618").
Certificate of origin, Form A (GSP Certificates)
No new GSP certificates may be issued after 1 January 2021. Certificates issued prior to this date may be used, for a small number of countries, for the duration of the certificate. This assumes that the country was eligible to issue GSP Certificates at the time of issue.
Proof of origin from GSP States
The certificate should be issued by a competent state authority in the developing country. The country must comply with its notification obligation. This means that the European Commission should have been provided information about which authority in the beneficiary state is responsible for post clearance examination of proofs of origin, and is aware of the stamps used by these authorities when issuing certificates.
The certification application form states that the exporter should explain how the goods obtained their origin, in particular in field 8 of the GSP Certificate. This may be indicated with a “P”, indicating that the goods are wholly obtained, or a “W”, indicating that they are sufficiently transformed. “W” should be supplemented with a HS number. This HS number must be the same as the corresponding number for the goods in the EU.
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