Canadian exports to Europe under CETA: No REX number needed

If you export goods from Canada to the European Union (EU), you may be wondering if registration under its registered exporter (REX) system is required to access duty-free treatment provided by the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).

This article addresses frequently asked questions Canadian exporters have about REX, origin declarations, tariffs, value-added tax (VAT) and EU regulatory requirements. It also clarifies when REX applies and when it doesn’t.

Short answer: No.

The REX system is an EU-only registration system used by exporters based in the European Union. It doesn’t apply to Canadian companies exporting to Europe.

But although many EU buyers are familiar with REX, they may mistakenly ask Canadian suppliers for a REX or customs authorization number. This is a common source of confusion, but it’s easily resolved once you understand how CETA origin declarations work for Canadian exporters.

When exporting goods to the EU under CETA, Canadian exporters must use their Canada Revenue Agency (CRA) business number—not a REX number—on the origin declaration.

Under CETA:

• EU exporters include their REX or customs authorization number
• Canadian exporters include their CRA business number issued by the Government of Canada

This distinction is outlined in CETA’s Protocol on Rules of Origin and Origin Procedures, which provides the required template wording and specifies which identifier applies based on the exporter’s jurisdiction.

If an EU customer requests a REX number from a Canadian exporter, it usually reflects familiarity with EU procedures rather than a compliance requirement under CETA.

Most Canadian-origin goods can enter the EU duty-free under CETA, but eligibility depends on whether your product meets the rules of origin outlined in the agreement.

To assess eligibility:

1. Identify your product’s harmonized system (HS) code.
2. Check applicable EU tariffs using tools such as the Canada Tariff Finder.
3. Confirm that your product meets the product-specific rules of origin under CETA.

Some sectors—including certain agri-food, seafood and automotive products—have specific conditions or exceptions. Even if tariffs are reduced to zero, goods must still satisfy origin requirements to qualify.

Because rules of origin can be technical, many exporters work with a customs broker or consult a trade commissioner to confirm compliance before shipping.

Rules of origin determine whether a product is considered “Canadian” for the purposes of CETA.

They specify:

• How much production or transformation must occur in Canada
• What inputs can be sourced from outside Canada
• How origin is calculated for different HS codes

Meeting the rules of origin is essential. If not, your goods may not qualify for duty-free treatment—even if CETA is in force. 

Looking to grow or diversify your exports in Europe? Learn how Canadian businesses can identify opportunities, navigate market entry strategies and use Canada’s free trade agreements to compete in the EU.

Value-added tax (VAT) is the EU’s consumption tax, similar to Canada’s GST/HST.

Key points for Canadian exporters:

• VAT isn’t eliminated by CETA.
• Imports into the EU are generally subject to VAT.
• In most cases, the EU importer is responsible for paying VAT.

There are exceptions, especially when selling digital or electronic services directly to EU consumers, where registration or special tax rules may apply.

While Canadian GST/HST isn’t charged on exported goods, VAT still affects the final landed price of products sold in Europe. Exporters should factor strategic pricing for Canadian exporters into their contracts. 

In addition to tariffs and taxes, Canadian exporters must comply with EU product standards and regulatory requirements, which differ by sector.

Common considerations include:

• CE marking (mandatory for goods sold in the EU) such as machinery, electronics and medical devices
• General Product Safety Regulation (GPSR) obligations for consumer goods
• Packaging and labelling requirements
• Sanitary and phytosanitary (relating to the health of plants) measures for agri-food products

Because requirements vary by product and member state, exporters often rely on:

• Trade Commissioner Service (TCS) guides
• National certification bodies
• Specialized testing and compliance firms

Understanding regulatory requirements early can help prevent shipment delays, rejected goods, or unexpected compliance costs.

Have a trade compliance or EU export question?

If you have questions about exporting under CETA, duty-free eligibility, VAT, or EU regulatory requirements, EDC’s Export Help team can help you find reliable answers and resources to support your export plans.