The REX system was implemented 1 January 2017, and is a system for statements on origin on goods. Greenland adopted the regulatory system with effect from 1 January 2020 as a means to withhold the preferential tariff treatment of companies under the EU regulations for Overseas Countries and Territories (OCTs). The REX system is based on a principle of self-certification. Exporters will produce so-called statements on origin. The implementation of the REX system means that you as exporters from Greenland will need to provide customs with statements on origin for export values exceeding 10,000 EUR. In order to do so, you must have a status of ‘registered exporters’.
Please note; the information in this guideline only applies to issues relating to tax. Other authorities in Greenland – such as minerals – may have additional procedures and needs for documentation.
Guidelines for registration as ‘registered exporters’
- If you are about to commence export activities to the EU, please fill out the form available here:
- https://customs.ec.europa.eu/rex-pa-ui/ The filled out and signed form must be sent to tax@nanoq.gl. Your application will then be processed as soon as possible.
When registered – guidelines
- When your application has been processed, the Greenland Tax Authorities will issue you an exporter number and provides the following data to the REX system: Exporter number, basic information of the approved registrant and date of validity.
- Registration as exporter has no expiration date. You are however, obliged to inform the tax authorities of any changes to the registered data.
- As soon as you are registered, you can produce statements on origin in English or French (see attachment below. Statements on origin expires after 12 month from the completion date.
- Statements on origin are valid if it the statement has been completed at a point of time when the registration of you as a ‘registered exporter’ was valid.
- Consignments with export value of less than 10,000 EUR are not subject to registration in REX. Statements on origin can be completed without prior REX registration below this threshold limit of 10,000 EUR.
- If products entering EU have not yet entered into in free market circulation and are under the control of a customs office in an EU country, a re-consignor can substitute the original statement on origin with a number of replacement statements on origin, provided all export goods are sent to other locations within the EU customs area, Norway or Switzerland. Replacement statements on origins are valid 12 month from the date of the original statement on origin.
Verification of registered exporters
- The importing economic actor within EU must always verify the validity of the registered exporters from whom they receive statements on origin. The European Commission’s public REX website can be consulted on the verification process via this link: https://ec.europa.eu/taxation_customs/dds2/eos/rex_home.jsp?Lang=en
See attachment