REX registered 0% duty into the EU, UK, Canada & Japan — see current status

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Trishakti Apparel · Nepal

REX Trust Centre

Import from Nepal at 0% duty — step by step.

Never imported under a preference scheme before? This page explains, in plain words and with official sources, how our REX registration puts 0% duty on your invoice — and lets you check it yourself.

1 · What REX is

REX — the Registered Exporter system — is how the EU checks the origin of goods imported under its preference schemes. Exporters register once with their national authority and receive a REX number; after that, origin is proven by a short statement on origin on the invoice rather than a stamped certificate. European Commission (source: Registered Exporter (REX) system, opens in a new tab) European Commission (source: A guide for users on GSP rules of origin (REX, statements on origin, EUR 6,000 threshold), opens in a new tab)

For Nepal, REX replaced the old paper “Form A” certificate — Nepal’s transition to REX ended on 30 June 2018. Trade and Export Promotion Centre (TEPC), Government of Nepal (source: Extension of transition period for EU REX system in Nepal (Form A until 30 June 2018), opens in a new tab)

2 · Why it means 0% for you

Nepal is a least-developed country, so goods of Nepali origin enter the EU duty-free under Everything But Arms. For garments from least-developed countries, the EU applies a single-transformation rule: cutting and sewing here makes the garment Nepali, even with imported fabric. EUR-Lex (source: Commission Regulation (EU) No 1063/2010 – GSP rules of origin reform applying from 1 January 2011 (single transformation for LDC garments), opens in a new tab) EUR-Lex (source: Commission Delegated Regulation (EU) 2015/2446 – Annex 22-03 (GSP product-specific rules, separate LDC column), opens in a new tab)

Our REX statement on the invoice is the proof your broker needs. Without it, the standard duty (about 12% on cotton knit tops) applies.

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The number is checked on the European Commission’s official REX database. European Commission (source: REX – Registered Exporter System: REX number validation, opens in a new tab)

Your first duty-free import

Six steps, EU and UK.

European Union — EBA with REX

  1. 1 Confirm the HS codeTees 6109, polos 6105/6106, sweatshirts & hoodies 6110. Your broker confirms the full code.
  2. 2 Confirm the origin ruleKnit garments cut and sewn in Nepal qualify under the LDC single-transformation rule — imported fabric is fine.
  3. 3 Agree the incotermEXW Gaindakot or FOB Kolkata; we can suggest forwarders.
  4. 4 Receive our invoice with the statement on originIt quotes our REX number and the origin criterion, exactly as the EU template requires.
  5. 5 Your broker claims the preferenceThey declare Nepali preferential origin on the import declaration using our statement.
  6. 6 Keep the recordsKeep the invoice with the statement; EU customs may verify origin with us through Nepal’s authorities.

Sources EUR-Lex (source: Commission Implementing Regulation (EU) 2015/2447 – Annex 22-07 (statement on origin), opens in a new tab) European Commission (source: A guide for users on GSP rules of origin (REX, statements on origin, EUR 6,000 threshold), opens in a new tab) EUR-Lex (source: Commission Regulation (EU) No 1063/2010 – GSP rules of origin reform applying from 1 January 2011 (single transformation for LDC garments), opens in a new tab) +1

United Kingdom — DCTS origin declaration

  1. 1 Confirm the HS codeSame headings as the EU; the UK Global Tariff shows 0% for Nepal under DCTS.
  2. 2 Confirm the origin ruleThe DCTS garment rule for least-developed countries is single transformation.
  3. 3 Agree the incotermEXW or FOB; UK sea freight typically routes via Kolkata.
  4. 4 Receive our invoice with the origin declarationFor the UK the exporter makes an origin declaration on the invoice; a REX number isn’t required.
  5. 5 Your broker claims DCTSThey declare the preference on the UK import declaration.
  6. 6 Keep the recordsKeep the declaration for the period HMRC requires.

Sources GOV.UK (source: Using an origin declaration for the Developing Countries Trading Scheme, opens in a new tab) GOV.UK (source: How to claim preferences under the Developing Countries Trading Scheme (DCTS) – Form A or origin declaration, opens in a new tab)

What you receive

The statement on your invoice.

The EU prescribes the wording. EUR-Lex (source: Commission Implementing Regulation (EU) 2015/2447 – Annex 22-07 (statement on origin), opens in a new tab) On our invoices it reads like the sample on the right — your broker will recognise it immediately.

  • REX number — identifies us as a registered exporter.
  • “Nepal preferential origin” — the country of origin under EU GSP rules.
  • Origin criterion — for garments, “W” followed by the HS heading, meaning sufficiently worked or processed in Nepal.

Sample — commercial invoice, statement on origin

The exporter NPREX•••••••••• of the products covered by this document declares that, except where otherwise clearly indicated, these products are of Nepal preferential origin according to rules of origin of the Generalised System of Preferences of the European Union and that the origin criterion met is W 61.09.

Illustrative. The real number is shown to email-confirmed buyers above; the criterion follows each garment’s HS heading.

REX questions

Straight answers.

What is a REX number?
REX is the European Union’s Registered Exporter system. Exporters in countries that benefit from EU preferences — like Nepal under Everything But Arms — register once and receive a REX number. They then write a “statement on origin” on the commercial invoice, which the EU importer uses to claim the preferential duty rate (0% for garments from Nepal).
Do I, as the importer, need to register for anything?
No. The exporter holds the REX number. You (or your customs broker) declare the preferential origin at import using our statement on origin, and keep the invoice on file in case customs ask to verify it.
Why don’t you print your REX number on the website?
The number is not secret — it appears on every invoice we issue. We share it with buyers who confirm a business email, so we know who we are talking to and can send the full import pack. It takes about a minute, and you can verify the number yourself on the European Commission’s database straight away.
Does the UK use REX too?
Not in the same way. Under the UK’s Developing Countries Trading Scheme, the exporter makes an origin declaration on the invoice; a REX number is not required, though it can be quoted. We supply the correct declaration for UK shipments.
Is there a value limit?
For EU consignments with a total value of originating products up to €6,000, any exporter may make out a statement on origin. Above €6,000, the exporter must be REX-registered — which we are.
What happens after Nepal graduates from LDC status?
Graduation is scheduled for 24 November 2026. The EU keeps Everything But Arms access for a transition period of at least three years after graduation, and the REX statement on origin continues to be how you claim it. See our duty-status page for the live position.

REX guides: what is a REX number? · how to verify a supplier’s REX · statement-on-origin wording · UK DCTS vs EU REX · single vs double transformation

Live duty status

Sources & last verified

Page facts checked

We link every trade claim to the body that publishes it — official sources first. Rules change; if you spot something out of date, tell us.

  1. 01 Commission Implementing Regulation (EU) 2015/2447 – Annex 22-07 (statement on origin) EUR-Lex (Official Journal of the EU) · official · checked 24 Sept 2026
  2. 02 Commission Regulation (EU) No 1063/2010 – GSP rules of origin reform applying from 1 January 2011 (single transformation for LDC garments) EUR-Lex (Official Journal of the EU) · official · checked 24 Sept 2026
  3. 03 Commission Delegated Regulation (EU) 2015/2446 – Annex 22-03 (GSP product-specific rules, separate LDC column) EUR-Lex (Official Journal of the EU) · official · checked 24 Sept 2026
  4. 04 Registered Exporter (REX) system European Commission – DG TAXUD · official · checked 24 Sept 2026
  5. 05 A guide for users on GSP rules of origin (REX, statements on origin, EUR 6,000 threshold) European Commission – DG TAXUD · official · checked 24 Sept 2026
  6. 06 REX – Registered Exporter System: REX number validation European Commission – DG TAXUD · official · checked 24 Sept 2026
  7. 07 Using an origin declaration for the Developing Countries Trading Scheme GOV.UK – HMRC · official · checked 24 Sept 2026
  8. 08 How to claim preferences under the Developing Countries Trading Scheme (DCTS) – Form A or origin declaration GOV.UK – HMRC · official · checked 24 Sept 2026
  9. 09 Extension of transition period for EU REX system in Nepal (Form A until 30 June 2018) Trade and Export Promotion Centre (TEPC), Government of Nepal · official · checked 24 Sept 2026
  10. 10 EU REX registration for Nepali exporters Trade and Export Promotion Centre (TEPC), Government of Nepal · official · checked 24 Sept 2026

Namaste — let’s talk

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Send a tech pack, a photo or just an idea. You’ll hear back from the people who run the floor — usually within 24 hours, Nepal time.

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