According to Article 3 and Article 4 of Circular 38/2018 / TT-BTC:
- Certificate of origin according to GSP is the traders’ declaration and commitment about the origin of goods for goods exported to the European Union, Norway, Switzerland and Turkey.
- And REX Code is the code that certifies the trader registered to perform the certification of origin of goods under the GSP.
- Traders who want to enjoy tax incentives when exporting to the European Union, Norway, Switzerland and Turkey must register for a REX code at the organization receiving the REX code registration and issue documents. get origin according to GSP regulations.
Thus, in order to enjoy the incentives under GSP, traders are required to register for the REX code.