REX system and Origin Statement – how to use 0% duty in exports to the UK? [2026]

The Trade and Cooperation Agreement (TCA) between the EU and UK abolished customs duties on most goods, but under one key condition: the goods must have EU origin (or British origin in the opposite direction).

Unfortunately, "Being from the EU" is not the same as "Made in the EU" for customs purposes. For your UK client to benefit from the 0% rate, you must issue them Statement of origin (Statement on Origin). Here the REX (Registered Exporter) System comes into play.

When do you need a REX number?

The rule is simple and depends on the shipment value:

1. Value of originating goods < 6 000 EUR:

• You do not need REX.
• You can issue a statement of origin on the invoice without any registration number.

2. Value of goods exceeding > 6,000 EUR:

• You MUST have a REX number.
• In the invoice statement, you must enter your REX number (format: `PLREX...`).
• Without a REX number, the declaration is invalid for shipments over €6,000 -> The client will pay full customs duty!

How to obtain a REX number?

Registration in the REX system is free and one-time. You do it via PUESC. The application is submitted electronically. The Tax Office assigns a number (usually `PLREX` + your VAT number).

Important: The REX application is effectively a declaration that you know the rules of origin and can prove your goods are EU origin (you have calculations, supplier statements, etc.).

Content of the Origin Statement (Template)

The statement is entered directly on the commercial invoice or other commercial document describing the goods.

Template (English version - recommended for the UK):

"The exporter of the products covered by this document (Exporter Reference No [Your REX number]) declares that, except where otherwise clearly indicated, these products are of EEA/EU preferential origin."

• In the `Exporter Reference No` field: enter the REX number (if value > 6000 EUR) or leave blank/enter "EORI" (if < 6000 EUR, choć REX jest zawsze bezpieczniejszy).
• At the place of pref. origin: enter `EU` or `European Union`.

Date and signature (unless electronic invoice, then signature may be omitted if the exporter is identified).

"Importer knowledge" – an alternative to REX

The TCA agreement also allows a second method: Importer's Knowledge. The UK importer may claim 0% duty based on their own knowledge and documents without needing a statement on the invoice from the exporter.

However, this is risky for the importer – in case of HMRC inspection, they must provide full production documentation (BOM, production process), which the exporter usually does not want to share (trade secret). Therefore, in 99% of cases, contractors require a Statement of Origin on the invoice (with REX number).

Origin pitfalls (Why "Sent from Poland" != "EU Origin")

Buying goods from a Polish wholesaler does not mean they are EU goods. They may be Chinese goods authorised for sale. If you send Chinese goods to the UK and issue a REX statement claiming "EU origin" – you commit a tax offence.

To issue a declaration, you must be certain: 1. You are the manufacturer and comply with the Product Specific Rules. 2. You are a trader and possess Supplier declarations (Supplier's Declarations) confirming the goods are from the EU.

Without this, do not enter the REX statement. Then the client will pay customs duty, but you will be safe.

Summary

• Export to the UK < 6000 EUR: Wystawiasz oświadczenie bez REX.
• Export to the UK > 6000 EUR: You must have REX, so the client has 0% duty.
• Always verify whether the goods are truly "EU" origin (Chinese trainers repackaged in Poland are still Chinese).

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Official sources

• EU Taxation & Customs Union (EUR.1/EUR-MED) — European Commission, 2026-03-04
• UK GOV (Proof of origin) — GOV.UK / HMRC, 2026-03-04
• European Commission: proof of origin — European Commission, 2026-03-04
• European Commission: preferential rules of origin — European Commission, 2026-03-04