Proof of origin for clothing from Bangladesh: REX, certificate of origin and Form A

Clothing from Bangladesh enters the EU, UK, Canada, Australia, New Zealand and Japan duty-free or at reduced duty only if the shipment carries the proof of origin each market asks for. For the EU it is a statement on origin written on the invoice by an exporter registered in the REX system. The UK accepts an origin declaration or a Form A. Canada wants its own textile certificate, Form B255. Australia accepts a manufacturer’s declaration on the invoice, and New Zealand a certificate of origin, a declaration of origin or other evidence. Japan still asks for a GSP Form A. Without the right document, the goods pay the full duty rate.

Why the document matters so much

Duty-free access for Bangladeshi clothing is a preference, and preferences have conditions: the goods must meet the market’s rules of origin, and the importer must prove it. The rate difference is large. A cotton t-shirt under UK commodity code 6109 10 00 10 pays 12% from a country without a preference and 0% from Bangladesh under the UK’s Developing Countries Trading Scheme (DCTS). The fabric, the factory and the price are identical; the only thing that changes the duty is a correctly made origin statement.

Two kinds of origin are easy to confuse:

• Preferential origin decides whether a reduced duty rate applies. The documents in this article are for that.
• Non-preferential origin is the “made in” country for labelling, statistics and general duty. The United States has no duty preference for Bangladeshi clothing, so there is no preferential proof to supply; goods pay the general rate for their code, as our page for US brands explains.

Which market wants which document

Each market page on this site sets out its own duty position in full: see the pages for EU brands, UK brands, Canadian brands, Australian brands and Japanese brands.

The EU’s REX system and the statement on origin

REX, the Registered Exporter system, is the EU’s method of certifying origin for goods under its Generalised Scheme of Preferences. It works on self-certification: instead of a government stamping a certificate for each shipment, the exporter registers once and then writes a statement on origin on its own commercial documents. The European Commission describes the statement as a declaration of origin the registered exporter adds to the invoice or any other commercial document. Its wording is fixed in Annex 22-07 of the EU’s customs implementing regulation.

• Registration. Exporters register with the competent authority of their own country. In Bangladesh that has been the Export Promotion Bureau (EPB), which, as The Financial Express reported in January 2020, began registering exporters in the REX database in July 2019.
• The end of Form A for the EU. The same report quoted the EPB expecting Form A for EU shipments to end after 30 June 2020, the deadline set by Article 79(4) of Implementing Regulation (EU) 2015/2447. Implementing Regulation (EU) 2020/750 later let GSP countries affected by COVID-19 extend that transition to 31 December 2020, and the European Commission’s list of REX dates gives 1 January 2019 as the date REX applied in Bangladesh and 31 December 2020 as the end of its transition. Until then, Form A could still be issued to exporters not yet registered. A Form A is therefore not the document for Bangladeshi clothing entering the EU today.
• Small shipments. Under Articles 78(1)(b) and 79(3) of Implementing Regulation (EU) 2015/2447, any exporter, registered or not, may make out the statement when the originating goods in the consignment total no more than 6,000 euros. Above that, the exporter must be registered, and under Article 102 the declarant, usually the importer or its broker, quotes the REX number on the customs declaration after checking on the public REX website that the exporter is registered.
• Checking a number. The European Commission runs an online service for validating REX numbers. Use it before the first shipment from a new supplier.

One practical point: the statement must be made by the exporter named on the documents. If a buying house invoices you and exports the goods, the buying house’s REX registration is the one that counts; if the factory exports directly, the factory’s does. Agree in advance whose invoice the statement goes on.

The UK’s DCTS origin declaration

Since the UK left the EU, it runs its own scheme, the Developing Countries Trading Scheme. HMRC accepts two types of proof for DCTS goods: an origin declaration on an invoice, packing list or consignment note with enough detail to identify the goods, or a Form A, which does not need to be stamped or signed by an authority in the exporting country. Both are valid for two years from the date they are made.

The UK is also forgiving about timing. If you did not claim the preference when the goods were imported, HMRC may still grant it if you claim within two years of importation with a valid origin declaration and the goods met the conditions at the time. HMRC will then repay the excess duty. The exporter, for its part, must keep production records for three years in case of a verification.

REX and the 6,000 euro threshold are EU rules, not UK ones

A claim still repeated on sourcing sites is that UK imports from Bangladesh need a REX-registered exporter once a shipment passes 6,000 euros. Both the register and the threshold belong to the EU’s GSP. Articles 78(1)(b) and 79(3) of Implementing Regulation (EU) 2015/2447 let any exporter, registered or not, make out a statement on origin when the originating goods in a consignment total no more than 6,000 euros, and require REX registration above that. The UK’s DCTS guidance, checked on 23 September 2026, names no register and no value limit: it tells an exporter in a DCTS country to make an origin declaration for any consignment.

What the UK asks for instead, as the UK Trade Tariff sets it out for goods from Bangladesh on 23 September 2026:

• The UK wording. The origin declaration uses the UK’s own text, which declares the goods to be of preferential origin under the rules of origin of the UK’s Developing Countries Trading Scheme and states the origin criterion met. It asks for a customs identification number only if one has been allocated, and nothing in it calls for a REX number. The EU uses a different fixed text, so ask for the version written for the market the goods are entering.
• The origin criterion. For a garment made from imported fabric it is the letter W, for sufficiently processed, followed by the garment’s tariff heading, such as 6109 for T-shirts.
• A Form A for the UK. Box 12 must name the United Kingdom as the importing country; the tariff says a Form A naming another, such as the European Union, will not be accepted. Box 11, the official certification, may be left blank. Only the exporter, or a person it authorises, may sign it, and a forwarding agent acting only as a forwarder must not.
• The claim on the import declaration. Your broker enters document code 9001 for an origin declaration or N865 for a Form A in data element 2/3, and a preference code from the 200 series in data element 4/17.
• The rule the goods must meet. Bangladesh is in the Comprehensive Preferences tier, for which the tariff gives manufacture from fabric as the rule for knitted garments of headings 6101 to 6117 assembled from two or more pieces, and lists it among the rules for woven garments of chapter 62. A garment cut and sewn in Bangladesh from imported fabric therefore meets the rule; garments knitted to shape follow a different one.

For a UK order, check the wording, the origin criterion and the importing country on the document, not a REX number. Our guide to UK import duty on clothing by country compares the rate and the proof for each origin, and our guide to rules of origin for clothing made from imported fabric sets out each market’s rule. Confirm your own claim with your customs broker before the first shipment.

Canada, Australia, New Zealand and Japan

Canada. Under the Least Developed Country Tariff, most goods use a Form A or an exporter’s statement of origin, but textile and apparel goods of HS chapters 50 to 63 have their own document: Form B255, completed and signed by the exporter in the LDC where the goods were finished. The CBSA asks for it on request, may send the exporter a verification questionnaire or visit, and charges the next most favourable rate if the goods do not qualify.

Australia. The Australian Border Force’s rules of origin guidance says the main requirement is the manufacturer’s declaration on the normal commercial invoice, with a Form A, which needs no official certification, as an acceptable alternative. For least developed countries the origin rule itself is strict: the last process of manufacture must take place in the LDC, and at least half the total factory cost must come from qualifying countries, with non-LDC developing-country content capped at 25%. Importers must keep evidence of origin for at least five years.

New Zealand. NZ Customs Fact Sheet 8 says an importer may claim preference on the basis of a certificate of origin, a declaration of origin or other evidence sufficient to prove that the goods meet the rules of origin, but that no such document is conclusive: if asked, the importer must be able to substantiate the claim, and should not make it without the evidence. For goods of a least developed country such as Bangladesh, the rule is the last process of manufacture there and at least 50% of the factory or works cost spent in least developed countries or New Zealand, with the goods shipped directly. Importers must keep origin documents for seven years. In practice, ask the factory for a declaration of origin on the invoice and a cost breakdown per style that shows the 50% is met; our guide to rules of origin explains why imported fabric can fail it. Checked on 14 October 2026.

Japan. Japan Customs asks importers to present a GSP Form A at the time of the import declaration, issued at export by the customs authority or another authorised body, and valid for one year. If the goods are transshipped on the way, a through bill of lading or similar evidence is needed. Japan and Bangladesh signed an Economic Partnership Agreement on 6 February 2026, which gives Bangladeshi garments duty-free access under its own rules once it applies; check with your broker which route your shipment uses.

Small shipments and samples

Every market relaxes the paperwork for low-value consignments, but the thresholds differ, and they relax the document rather than the rules of origin themselves.

• EU: up to 6,000 euros of originating goods per consignment, the statement on origin can be made without REX registration, but a statement is still needed to claim the preference.
• UK: HMRC says you may not need to prove origin for a small consignment where the arrangement permits it; check before relying on it.
• Australia: no manufacturer’s declaration is needed when the originating goods are worth AUD 1,000 or less, unless the shipment is one of a series split to stay under that limit.
• Japan: no certificate is required for a consignment with a customs value of 200,000 yen or less.

For a first small run, these exemptions can save paperwork. For bulk, plan on the full document every time.

What happens without it

• The goods pay full duty at the standard rate for their code, and import VAT is calculated on the higher total.
• A late claim may or may not rescue it. The UK allows claims within two years with a valid declaration, and the EU accepts a statement on origin made out after export if it is presented within two years of importation (Article 92(2) of Implementing Regulation (EU) 2015/2447). Other markets set their own limits, and a Form A made out where a statement on origin is required does not fix the problem.
• Verification can come later. Customs authorities check origin after release. If the exporter cannot show the goods met the rules, the preference is withdrawn and the duty is claimed from the importer.

The document is not a formality you can buy. A statement on origin is a legal declaration that the goods meet the rules of origin, and it is only as good as the production records behind it: fabric sources, cutting and sewing records, and invoices.

A buyer’s checklist

1. Before ordering, ask which company will be the exporter, and for its REX number if you import into the EU.
2. Confirm the fabric source and that the garment meets your market’s rules of origin.
3. Ask for draft documents, including the origin statement, before the goods ship.
4. Check the commodity code on the invoice, since the origin rule and the duty both follow it.
5. Keep the proof of origin with your import records for as long as your market requires.

Bangladesh is scheduled to leave the least developed country category on 24 November 2029, and each market treats that differently. Our guide to LDC graduation and duty-free apparel explains the transition periods.

What to do next

Every order we ship travels with the export documents your market needs, including the proof of origin. If you are planning a first import, tell us where you sell and we will confirm which document your shipment needs before production starts.