REX statement
The REX statement (also known as the Statement on Origin) refers to the statement as specified in Annex VII of the EU-GB Trade Co-Operation Agreement (TCA), that must be properly completed to claim preferential rates of duty on shipments over £5500/€6000.
While the statement can be completed without a REX number, this is only valid for consignments below the £5,500/€6,000 threshold. For shipments above this value, a valid REX number must be included to qualify for preferential treatment.