What is REX and why should you obtain a REX number?

REX (Registered Exporter System) is a system where you can document the preferential origin of goods with dedicated statements of origin. It is worthwhile to do this in order to make statements of origin yourself.

Characteristics of a REX number

If you have a REX number, statements of origin, once the registration process in the system has been successfully completed, can be made out not only by exporters but also by re-shippers wishing to make out a replacement proof of origin for re-shipment of goods.

Each trader can only have one REX number, so before making an application, it is important to check that this number has not already been issued.

The validity of a previously issued REX number can be checked on the European Commission website at this link.

How to obtain the status of a registered exporter?

An application to obtain a REX number is submitted electronically via the platform for electronic fiscal and customs services (PUESC).

In order to obtain a number, you must first register on the platform and obtain an EORI number for the entity you wish to obtain a REX number. I discussed the details of obtaining an EORI number in my post “EORI number, the ticket to sell and buy goods from outside the European Union”

If an entity has an EORI number, in order to obtain a REX number, a list of items or divisions of goods that qualify for preferential treatment must be prepared.

Who can apply for a REX number and how?

A trader may apply for a REX number himself, provided he is the owner of the entity or a person entitled to represent himself, or appoint a proxy. The service of obtaining a REX number is free of charge.

If you decide to appoint a proxy to represent you in the matter of assigning a REX number, you need to grant him/her a written power of attorney and pay stamp duty in the amount of PLN 17.00.

A scan of the power of attorney together with a proof of payment of stamp duty should be attached to the application submitted online via the PUESC platform and also sent in original to the address of the Chamber of Fiscal Administration in Poznań.

In the case of a power of attorney signed with an electronic signature, it should be sent to pelnomocnictwa@mf.gov.pl.

Waiting time for obtaining a REX number

The waiting time for obtaining a number is in practice a few working days. In the case of appointing a proxy in the case, the waiting time is counted from the moment of receiving the original of the granted power of attorney by the Authority.

Summary

Obtaining a REX number is undoubtedly a facilitation for exporters, who can automatically benefit from customs preferences for imported goods and also have the possibility to reduce import charges in the country of destination of the goods.

If you need support in obtaining a REX number, we encourage you to contact the tax department of our law firm. We are at your disposal if you have any questions.

Author:
Aleksandra Philips, LL.B., VAT-specialist