Understanding the EU’s GSP and REX framework for smoother, tariff-friendly trade between Indian exporters and European importers.
1. Introduction: Why REX Matters for Indian Exporters
As global trade between India and Europe grows, compliance with customs documentation has become an essential part of every exporter’s journey. Among the most common queries Indian exporters face is:
“Do I need a REX number to export to Europe?”
The REX (Registered Exporter System) is part of the EU’s Generalised System of Preferences (GSP) – a framework that enables developing countries like India to export goods to European countries at reduced or zero customs duties.
For every Indian exporter, understanding when and how to use REX can simplify shipments, ensure transparency, and help their Europe importer partners benefit from duty preferences with complete confidence.
2. What Is the EU GSP Scheme?
The EU GSP (Generalised System of Preferences) is an initiative by the European Union that allows exports from certain developing countries to enjoy preferential tariff rates.
This means that when an Indian exporter sends products – for example, garments, textiles, or home furnishing items – to a Europe importer, the buyer may pay lower or even zero import duties.
The goal is to promote sustainable trade relationships, improve industrial development, and support manufacturing in emerging economies.
Key Benefits of EU GSP for Indian Exporters
Reduced or zero import duties for eligible products
Stronger price competitiveness in European markets
Easier access for apparel, textile, and garment categories
Simplified export documentation via self-certification
3. The Role of REX (Registered Exporter System)
The REX system allows exporters in GSP-beneficiary countries (like India) to self-certify the origin of their goods.
Instead of applying for a physical “Certificate of Origin – Form A,” exporters can declare origin directly on their commercial invoices, making the process paperless and faster.
When Is a REX Number Required?
For consignments valued above €6,000, Indian exporters must be registered in the REX system.
For shipments below €6,000, no REX number is required – exporters can simply add a Statement on Origin to the invoice.
This distinction is critical for small and medium businesses sending sample shipments or low-value trial orders to their European clients.
4. Sample Shipments vs. Bulk Orders - Understanding the Threshold
| Shipment Type | Value (in Euros) | REX Requirement | Documentation Needed |
|---|---|---|---|
| Sample / Small Shipment | Up to €6,000 | ❌ Not required | Statement on Origin (self-certified) |
| Commercial / Bulk Shipment | Above €6,000 | ✅ Required | Statement on Origin with REX number |
So, an Indian exporter sending a €250 sample to a Europe importer in France or Germany does not need to register for REX.
However, once the same buyer places a bulk production order, REX registration becomes mandatory to continue benefiting from preferential tariffs.
5. How Indian Exporters Can Obtain a REX Number
In India, the Export Inspection Council (EIC) under the Ministry of Commerce and Industry manages REX registrations.
Applications are submitted online via the EIC REX portal: https://www.eicindia.gov.in/WebApp1/
Steps to Apply
Visit the official REX portal and select “Apply for Registration.”
Enter your IEC number (Import-Export Code).
Fill in exporter details (company name, address, authorized signatory).
Upload supporting documents – IEC, PAN, GST certificate, and undertaking.
Submit the application to your regional Export Inspection Agency (EIA) – for example, EIA Chennai for Tamil Nadu exporters.
Once approved, you’ll receive your unique REX registration number via email.
After registration, you can start including the REX number on all commercial invoices for consignments above €6,000.
6. Statement on Origin - What to Include on Your Invoice
For shipments below €6,000, Indian exporters can self-certify the origin by adding the following text on their invoice:
“The exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of Indian preferential origin according to the rules of origin of the Generalised System of Preferences of the European Union.”
This declaration should be printed on the invoice and signed by the authorized person.
It’s a simple yet powerful step that ensures your Europe importer receives tariff benefits without additional paperwork.
7. How Europe Importers Benefit Under the GSP Scheme
Europe importers across the continent rely on India for quality textiles, apparel, and cotton-based products.
Through the GSP framework, they save significantly on import duties – improving pricing flexibility and competitiveness in their local markets.
Major European Importer Countries Benefiting from India’s GSP Status:
Germany – strong demand for organic cotton T-shirts and loungewear
France – fashion and sustainable clothing imports from India
Italy – knitwear, sleepwear, and private-label garment sourcing
Spain – large buyers of activewear and casualwear
Netherlands – importers of bulk apparel and sustainable textiles
Belgium – mid-sized sourcing agents and distributors
Greece – lifestyle brands and small-batch orders
Poland, Portugal, Denmark, and Sweden – growing volume in eco-friendly garments
By working with a REX-compliant Indian exporter, European buyers can ensure preferential duty eligibility and faster customs clearance.
8. Key Compliance Tips for Indian Exporters
To maintain a smooth export process, Indian manufacturers and sourcing offices should:
Register for REX in advance if they expect large-value shipments.
Maintain detailed records of each statement on origin for at least five years.
Mention HS codes correctly on invoices.
Educate European buyers about REX and its tariff benefits.
Coordinate with the Textile Committee or Export Inspection Agency for verification when expanding to new EU clients.
Compliance builds credibility. Many experienced Europe importers actively prefer Indian partners who already understand REX documentation and customs expectations.
9. Why This Matters for Apparel and Textile Exporters
For Indian textile exporters, the REX system simplifies access to the EU – the largest single apparel import market in the world.
At Mirthuni Apparel Sourcing Service, we ensure every shipment – from €250 sample parcels to €50,000 production orders – aligns with EU GSP rules and REX standards.
By following the correct process:
Buyers benefit from reduced import duties
Exporters experience faster customs clearance
Both parties build long-term trust through transparent trade practices
This professionalism helps Indian exporters stand out in a competitive sourcing landscape that includes other Asian manufacturing hubs.
The REX system isn’t just paperwork – it’s a gateway to smoother, duty-friendly trade between Indian exporters and Europe importers.
Knowing when REX is required, how to register, and how to properly issue a statement on origin ensures you remain compliant and competitive.
As global trade evolves, knowledge and accuracy in export documentation have become a core strength of successful sourcing partners.
At Mirthuni Apparel, we continue to guide our buyers and partners with complete transparency and documentation clarity – helping Indian manufacturers grow globally, one shipment at a time.
10. Conclusion: Simplifying Trade, Strengthening Trust
The REX system isn’t just paperwork – it’s a gateway to smoother, duty-friendly trade between Indian exporters and Europe importers.
Knowing when REX is required, how to register, and how to properly issue a statement on origin ensures you remain compliant and competitive.
As global trade evolves, knowledge and accuracy in export documentation have become a core strength of successful sourcing partners.
At Mirthuni Apparel, we continue to guide our buyers and partners with complete transparency and documentation clarity – helping Indian manufacturers grow globally, one shipment at a time.
