L 70/12 Official Journal of the European Union 14.3.2015 COMMISSION IMPLEMENTING REGULATION (EU) 2015/428 of 10 March 2015 amending Regulation (EEC) No 2454/93 and Regulation (EU) No 1063/2010 as regards the rules of origin relating to the scheme of generalised tariff preferences and preferential tariff measures for certain countries or territories THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the Union, Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (%), and in particular Article 247 thereof, Whereas: (1)  Commission Regulation (EEC) No 2454/93 (), as amended by Regulation (EU) No 1063/2010 (}) and Implementing Regulation (EU) No 530/2013 (%), provided for a reform of the way in which the origin of goods is certified for the purposes of the Union’s scheme of generalised tariff preferences (‘GSP’). The reform introduced a system of self-certification of origin of goods by exporters registered for that purpose by the beneficiary countries or by the Member States, the implementation of which was deferred until 1 January 2017. The underlying principle behind the reform is that, since exporters are in the best position to know the origin of their products, it is appropriate to require that they directly provide their customers with statements on origin. In order to allow beneficiary countries and Member States to register exporters, the Commission is to establish an electronic system of registered exporters (‘the REX system). (2)  Further requirements of the REX system have been clarified. Those requirements make it necessary to modify a number of provisions relating to GSP rules of origin. (3)  Norway and Switzerland also grant unilateral tariff preferences to imports from beneficiary countries. In the course of the discussions held by the Commission with Norway and Switzerland in accordance with the authori- sation the Commission received from the Council to re-negotiate with those two countries the existing agreements () regarding the mutual acceptance of replacement proofs of origin and the extension of bilateral cumulation to materials originating in Norway and Switzerland, it has been agreed that Norway and Switzerland are also to apply the registered exporter system and to use the REX system. The same possibility should be offered to Turkey once that country fulfils certain conditions laid down in Regulation (EEC) No 2454/93. The necessary adjustments should therefore be introduced in order to ensure the proper functioning of the cooperation between the Union, Norway, Switzerland and Turkey. 4 An importer using a statement on origin should be able to verify the validity of the registered exporter number p g g y y g p of the registered exporter who made it out. Therefore, the data of the REX system should be published on a public website. (5)  The existing rules concerning the registered exporters system are to become applicable on 1 January 2017. In order to avoid that those rules are affected at the stage of their implementation, the modifications introduced by this Regulation should become applicable before that date. () OJL302,19.10.1992,p. 1. (*) Commission Regulation (EEC) No 245493 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253,11.10.1993, p. 1). (®) Commission Regulation (EU) No 1063/2010 of 18 November 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (O] L 307, 23.11.2010, p. 1). (*) Commission Implementing Regulation (EU) No 530/2013 of 10 June 2013 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (O] L 159, 11.6.2013, p. 1). () Council Decr;si())n 2001/101/EC of 5 December 2000 concerning the approval of an Agreement in the form of an Exchange of Letters between the Community and each of the EFTA countries that grants tariff preferences under the Generalised System of Preferences (Norway and Switzerland), providing that goods with content of Norwegian or Swiss origin shall be treated on their arrival on the customs territory of the Community as goods with content of Community origin (reciprocal agreement) (O] L 38, 8.2.2001, p. 24).