Generalised System Preferences (GSP) Registered Exporter (REX) for Swiss companies
Already today, consignments with products of preferential origin from developing countries and a valid certificate of origin can be split up in Switzerland for re-dispatch to the European Union (EU) or Norway under customs supervision. Without exception, the replacement certificate of origin Form A to be initialled by the customs authorities is applicable up to 31 December 2016. With the introduction of the Registered Exporter (REX) system, Form A replacement certificates of origin will be replaced by a (replacement) statement on origin (SoO) from 1 January 2017. REX registration will be mandatory for consignments from 1 January 2017 for companies in Switzerland that currently apply for Form A replacement certificates of origin and said companies will have to issue statements on origin (SoO) for such consignments. Unlike replacement certificates of origin, these do not have to be certified by the customs office. Switzerland has not provided for any transitional period. Registration applications are to be submitted to the competent District Directorate of Customs using the application form. The District Directorate of Customs assigns the company-related REX number that is to be indicated in statements on origin.
Procedure for suppliers of input material
Effective from 1 January 2017, the new statement on origin (SoO) must also be used by suppliers that dispatch input materials to developing countries for the manufacture of originating products that are to be delivered to Switzerland, the EU or Norway (donor country content). However, they require REX registration only if the consignments have originating products worth more than CHF 10,300. In this case, it is also obligatory to register with the competent District Directorate of Customs using the application form. A statement on origin without a REX number can be issued for consignments with originating products worth less than CHF 10,300.
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