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EU rules of origin determine whether importers benefit from preferential duties (0%) under free trade agreements such as EU-UK TCA, CETA or GSP. The REX system allows exporters to issue origin statements themselves. This page explains preferential origin, REX, EUR.1, GSP and cumulation rules.
The origin of goods determines whether preferential duties apply.
Goods origin is the "economic nationality principle" for goods. It determines which country is attributed as country of origin. For goods wholly produced in one country, origin is unambiguous (e.g. wheat from France = FR origin). For processing operations, rules of origin apply.
Non-preferential: for anti-dumping measures, quotas, statistics, origin markings ("Made in EU"). Preferential: for free trade agreements (0% or reduced duties). Must be actively claimed with proof. EU has approx. 40 FTAs with preferential rules (CETA, EPA, GSP, TCA etc.).
EU imports with proof of origin: ~40% of all dutiable EU imports use preferential duties. Annual savings from preferences: estimated €8–15 billion EU-wide. Most important FTAs: GSP (118 developing countries), EU-UK TCA, CETA, EPA Africa.
The four core concepts of the EU origin system.
REX (Registered Exporter): EU exporters register free at national customs and receive a REX number. They can then issue origin statements on invoices for all shipments over €6,000. For shipments under €6,000: no REX number needed, statement directly on invoice. REX progressively replaces EUR.1 for exports to GSP countries and many FTA partners.
EUR.1 is the traditional official origin proof form. Issued: filled in by exporter, stamped/endorsed by customs office. Valid for all FTAs accepting EUR.1 (e.g. EU-Mediterranean agreements, EU-Switzerland). Disadvantage: time-consuming due to customs involvement. Valid for any shipment size. Replacement: REX for GSP and TCA; ATR for Turkey; EUR-MED for Mediterranean FTAs with diagonal cumulation.
GSP allows developing countries (118 countries) to export goods to the EU at reduced or zero duty. EU GSP 2024–2034: Standard GSP (reduced rates), GSP+ (0% for particularly vulnerable countries with sustainability conditions), EBA (Everything But Arms – 0% for least developed countries). Key trading partners: India, Vietnam, Bangladesh, Pakistan. China: no GSP since 2015 (too developed).
Cumulation allows treating intermediate products from certain countries as "domestic" materials: Bilateral: only between FTA parties (e.g. EU and UK). Diagonal: EU + EEA + Switzerland + Turkey + Western Balkans (Pan-Euro-Med zone). Full: all processing operations in all partner countries count. Practice: a textile product from Japanese fibre, processed in Bangladesh, can qualify as BD GSP origin (EBA).
Common questions about EU rules of origin and preferential tariffs.
Non-preferential: only determines country of origin (for anti-dumping, statistics). Preferential: entitles to reduced/0% duty rates under FTAs (e.g. EU-UK TCA, CETA, GSP). Proof: EUR.1, REX statement or statement on invoice.
REX (Registered Exporter System): EU exporters can register free at customs and then issue origin statements on invoices themselves (for shipments over €6,000). Under €6,000: no REX needed, statement directly on invoice.
EUR.1 is an official form (confirmed by customs) proving EU origin of goods for export to FTA partner countries. Valid for all shipment sizes. Filled in by the exporter and stamp-confirmed by national customs. Today mostly replaced by REX statement.
Cumulation allows treating materials from certain countries as "domestic" when further processed in the EU. Bilateral: only between FTA partners. Diagonal: e.g. pan-European cumulation (EU, EEA, Switzerland, Turkey, Western Balkans). Full cumulation: all processing counts.
GSP 2024–2034: sustainability requirements more closely linked. China has had no GSP status since 2015. GSP+ for vulnerable developing countries with enhanced preferences. Cumulation rules between GSP countries made more flexible.
1. Wholly obtained/produced: unambiguous (e.g. raw materials). 2. Sufficiently worked/processed: tariff heading change (HS code changes) or value added criterion (min. 40–60%). 3. Product-specific rules (PSR): each FTA contains specific rules per product group. Tool: EU "Rules of Origin Facilitator" website.
EU-UK TCA: machinery with 40% EU value added and HS code change = EU origin, 0% duty in UK. CETA (EU-Canada): textiles with 50% EU raw materials and double conversion = EU origin, reduced duty. Both require REX or EUR.1 as proof.
Glossary terms
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