regulations
Rules of Origin 2026 — REX, EUR.1 and Preferential Proofs
December 20, 20255 min readPaweł Dubel
How to prove origin and get lower duties? REX, EUR.1, supplier's declaration — practical guide for importers and exporters in 2026.
What is customs origin?
Customs origin is the "economic nationality" of goods that determines the duty rate at import. It's not about the country of dispatch, but where the goods were produced or underwent sufficient processing. In practice, the difference between standard and preferential rates can be 10–17 percentage points.
Check preferences for your goods: PREFERENCES CALCULATOR
Non-preferential vs preferential
Non-preferential origin (country of origin) is used for statistics, "made in..." markings, trade defence measures, and CO certificates. It doesn't grant lower duties.
Preferential origin derives from free trade agreements (FTA) or GSP system. It allows applying 0% or reduced rates. Requires meeting rules of origin and proper proof (EUR.1, invoice declaration, REX).
| Type | Application | Proof |
|---|---|---|
| Non-preferential | Statistics, "made in", sanctions | Certificate of Origin (CO) |
| Preferential | Lower duties under FTA/GSP | EUR.1, declaration, REX |
REX system
REX (Registered Exporter) is an exporter registration enabling self-certification of origin statements. Since 1 January 2017, it replaces Form A certificates in the GSP system.
When is REX number required?
Above EUR 6,000 consignment value — REX registration required for invoice declaration.
Below EUR 6,000 — you can make out a statement without REX number.
How to get REX?
- Apply to competent customs authority
- Provide company data: EORI, business description, CN codes
- Receive REX number — include it in origin statements
- Keep documentation (BOM, invoices) — subject to verification
EUR.1 certificate
EUR.1 is an official proof of preferential origin issued by customs authorities of the exporting country. Used in agreements that don't allow self-certification by exporters.
Who issues EUR.1?
- Exporter — submits application with origin documentation
- Customs authority — verifies and issues EUR.1 certificate
Change from 2025/2026: In the revised PEM Convention, EUR-MED certificate has been abolished. Standard EUR.1 applies. Proof of origin validity increased from 4 to 10 months.
Invoice declaration
Invoice declaration is an origin statement made by the exporter without customs authority involvement. Possible when the trade agreement allows it.
Required content
- Standard clause per the FTA agreement
- Exporter data and product identification (CN/HS code)
- REX number or approved exporter status (if required)
- Place, date, signature (if agreement requires)
Document comparison
| Document | When to use? | Who issues? |
|---|---|---|
| Invoice declaration | Agreements with declarations; >EUR 6,000 = REX | Exporter |
| REX + statement | GSP and selected FTAs; above EUR 6,000 | Exporter (after registration) |
| EUR.1 | Agreements requiring movement certificate | Customs authority |
| Certificate of Origin (CO) | Non-preferential — statistics, tenders | Chamber of commerce |
| Supplier's declaration | EU chain — for EUR.1 application | EU supplier |
Supplier's declaration
Supplier's declaration confirms the origin of materials in the EU supply chain. Essential for EUR.1 application or exporter's statement preparation.
Types (per 2015/2447)
- Single (Annex 22-15) — for one consignment
- Long-term LTD (Annex 22-16) — valid max 24 months
Step by step
- Identify materials requiring origin confirmation
- Request declaration from supplier
- Verify data accuracy (CN code, period, signature)
- Archive for min. 5 years
Non-alteration rule
The non-alteration rule requires goods to be transported directly without processing in third countries. Only preservation operations allowed: storage, repackaging for transport.
Customs may request evidence: transport documents, CMR notes, warehouse confirmations.
Rules of origin
Rules of origin determine when goods acquire preferential status. Common criteria:
- Tariff classification change (CTH/CTSH) — e.g. 4-digit HS change
- Value limit — max 40–50% non-originating materials in EXW price
- Specific processes — for textiles, chemicals, electronics
Calculation formula
Non-originating share = (Value of non-originating materials / EXW price) × 100%
Example: EXW price EUR 1,000, non-originating components EUR 380 → 38% → within 40% threshold.
Check the rule for your CN code: TARIFF FINDER
PEM changes 2025–2026
From 1 January 2025 the revised Pan-Euro-Med Convention entered into force. From 1 January 2026 new rules fully apply.
| Element | Old rules (2012) | New rules (2023) |
|---|---|---|
| Tolerance threshold | 10% | 15% |
| Proof of origin validity | 4 months | 10 months |
| EUR-MED | Required | Abolished — use EUR.1 |
| Duty drawback | Prohibited | Allowed (most products) |
| Electronic certification | None | Available |
Common mistakes
- Confusing dispatch with origin — "shipped from Germany" ≠ "originates from EU"
- Missing documentation — no BOM, supplier declarations, process specs
- Wrong statements — incorrect text, missing REX/EORI, wrong date
- Minimal operations — repacking, sorting, labelling is not enough
- Wrong CN/HS classification — wrong code = wrong origin rule
Frequently asked questions
Does CO grant preferences?
No. Certificate of Origin is non-preferential proof. For preferential rates you need EUR.1 or invoice declaration with origin rules met.
REX vs EUR.1 — what's the difference?
REX is registration enabling exporter self-certification. EUR.1 is a certificate issued by customs — used when agreement requires it.
How long to keep documents?
Minimum 5 years (in Poland). Art. 51 UCC requires min. 3 years, but Polish customs law extends to 5 years. Archive BOM, invoices, supplier declarations.
Do I always need REX?
No. Below EUR 6,000 you don't need REX in GSP and most FTAs. Above threshold — check specific agreement requirements.
Is EUR-MED still required?
No from 2025/2026. In revised PEM Convention, EUR-MED was abolished. Use standard EUR.1 or invoice declaration.
Legal basis
| Legal act | Scope |
|---|---|
| Regulation (EU) 952/2013 | Union Customs Code (UCC) |
| Regulation (EU) 2015/2446 | UCC Delegated Act |
| Regulation (EU) 2015/2447 | UCC Implementing Act (supplier declarations) |
| PEM Convention (revised 2023) | Pan-Euro-Med rules of origin |
| Decision 1/2023 PEM Joint Committee | New rules from 1.01.2025 |
Useful tools
- PREFERENCES CALCULATOR — check possible tariff preferences
- TARIFF FINDER — find CN code and origin rule
- DUTY AND VAT CALCULATOR — calculate full import costs
Official sources:
- Access2Markets — rules of origin and preferences
- European Commission — PEM — current cumulation matrix
Summary
- Origin ≠ dispatch — production or processing location matters
- REX above EUR 6,000 — registration required for self-certification
- EUR.1 from authority — when agreement requires movement certificate
- EUR-MED abolished — from 2025/2026 use EUR.1 in PEM zone
- Archive 5 years — BOM, invoices, supplier declarations
This article is for informational purposes only and does not constitute legal or tax advice. Legal status as of January 2026.
#pochodzenie#REX#EUR.1#EUR-MED#preferencje celne#deklaracja dostawcy#dowód pochodzenia#rules of origin
