Is REX returns applicable for sales to the United Kingdom post BREXIT?

[Balaji Srinivasamurthy]

Respected experts,

Requesting your opinion to clarify whether REX returns (Registered Export System) to be filed for manufactured sales made to United Kingdom post exit from the European Union.

In any case if it is not required, requesting to provide the details of the returns to be filed specifically for the sales to United Kingdom.

Thanks,

AI Summary

REX scheme not applicable to UK post-Brexit; exporters must follow UK-India continuity agreement or FTA origin and documentary rules REX returns are an EU mechanism for claiming preferential origin and do not apply to the United Kingdom after Brexit, because the UK is treated as a separate third country. For sales to the UK, exporters must follow the UK's rules of origin and documentary requirements under the applicable UK-India continuity agreement or any bilateral FTA: claim preferential treatment only if origin requirements are met and provide the form of proof the UK accepts (exporter's origin declaration or a competent-authority certificate as required). Independently, Indian exporters must continue to file domestic export documentation (shipping bills, customs declarations, GST/indirect tax returns) and obtain any certificate of origin or exporter statements from Indian competent authorities or authorized bodies as applicable.