Is it mandatory to register a REX code to enjoy GSP preferences?

I am inquiring about the Rex code - the certificate of origin of goods to receive tax incentives from the EU. May I ask: Is it mandatory to register the Rex code to enjoy GSP preferences?

According to Articles 3 and 4 of Circular 38/2018/TT-BTC:

- The certification of goods origin under GSP is the declaration and commitment of traders regarding the origin of goods for goods exported to the European Union, Norway, Switzerland, and Turkey.

- The REX number is the registration number for traders to carry out the certification of goods origin under GSP.

- Traders who want to enjoy tariff preferences when exporting to the European Union, Norway, Switzerland, and Turkey must register for a REX number at the organization responsible for receiving REX number registrations and issuing certificates of origin according to GSP regulations.

Thus, in order to enjoy GSP preferences, it is mandatory for traders to register for a REX number.

Sincerely!

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