-
Original
(Duplicate/Triplicate)
Reference No.
1. Products consigned from (Exporter's
business name,
address, country)
country)
ATTACHMENT C
ASEAN-CHINA
FREE TRADE AREA
PREFERENTIAL TARIFF
CERTIFICATE OF ORIGIN
(Combined Declaration and Certificate)
FORM E
2. Products consigned to
(Consignee's name, address,
Issued in
______________
(Country)
See Overleaf Notes
3. Means of
transport and route (as far as known)
Departure
date
Vessel's name/Aircraft etc.
Port of Discharge
4. For Official Use
Preferential Treatment
Given
Preferential
Treatment Not Given (Please
state reason/s)
..................................................
................................
Signature of Authorised Signatory of
the Importing
Party
8. Origin criteria
9. Gross
10. Number and
(see
Overleaf
weight or
date of
Notes)
other
quantity
invoices
and value
(FOB)
12. Certification
It is hereby certified, on the
basis of control
carried out,
that the declaration by the
exporter is correct.
5. Item
6.
Marks and
7. Number and type of
number
numbers on
packages, description of
packages
products (including quantity
where appropriate and
HS
number
of the importing
Party)
11. Declaration by the
exporter
The undersigned hereby declares that the above
details and statement are
correct; that all the products
were produced in
..............
...............................................
(Country)
and that
they comply with the origin requirements
specified for these products in
the Rules of Origin for the
ACFTA for
the products exported to
...............
..............................................
(Importing Country)
...
..................................................
........
Place and date, signature of
authorised signatory
13
□ Issued
Retroactively
□
Exhibition
□ Movement Certificate
□ Third Party Invoicing
..
..................................................
............................
Place and
date, signature and stamp of
certifying
authority
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OVERLEAF NOTES
1.
Parties
which
accept
this
form
for
the
purpose
of
preferential
treatment
under
the
ASEAN-
CHINA
Free
Trade
Area
Preferential
Tariff:
BRUNEI
DARUSSALAM
CAMBODIA
CHINA
INDONESIA
LAOS
MALAYSIA
MYANMAR
PHILIPPINES
SINGAPORE
THAILAND
VIETNAM
2.
CONDITIONS:
The
main
conditions
for
admission
to
the
preferential
treatment
under
the
ACFTA
Preferential
Tariff
are
that
products
sent to any Parties listed above:
(i)
must fall
within a description of products eligible for
concessions in the country of
destination;
(ii)
must comply
with the consignment conditions that the products
must be consigned directly from any ACFTA Party to
the
importing Party but transport that
involves passing through one or more intermediate
non-ACFTA Parties, is also accepted
provided
that
any
intermediate
transit,
transshipment
or
temporary
storage
arises
only
for
geographic
reasons
or
transportation
requirements; and
(iii)
must comply
with the origin criteria given in the next
paragraph.
3.
ORIGIN CRITERIA: For exports to the
above mentioned countries to be eligible for
preferential treatment, the requirement is that
either:
(i)
The products
wholly obtained in the exporting Party as defined
in Rule 3 of the Rules of Origin for the ACFTA;
(ii)
Subject to sub-paragraph (i) above, for
the purpose of implementing the provisions of Rule
2 (b) of the Rules of Origin for
the
ACFTA,
products
worked
on
and
processed
as
a
result
of
which
the
total
value
of
the
materials,
parts
or
produce
originating from non-ACFTA Parties or
of undetermined origin used does not exceed 60% of
the FOB value of the product
produced
or obtained and the final process of the
manufacture is performed within territory of the
exporting Party;
(iii)
Products
which comply with origin requirements provided for
in Rule 2 of the Rules of Origin for the ACFTA and
which are
used in a Party as inputs for
a finished product eligible for preferential
treatment in another Party/Parties shall be
considered
as a product originating in
the Party where working or processing of the
finished product has taken place provided that the
aggregate ACFTA content of the final
product is not less than 40%; or
(iv)
Products
which satisfy the Product Specific Rules provided
for in Attachment B of the Rules of Origin for the
ACFTA shall
be considered as products
to which sufficient transformation has been
carried out in a Party.
If
the products qualify under the above criteria, the
exporter must indicate in Box 8 of this form the
origin criteria on the basis of
which
he claims that his products qualify for
preferential treatment, in the manner shown in the
following table:
Circumstances of production or
manufacture in the first country
named
in Box 11 of this form
(a)
Products wholly produced in the country
of exportation (see
paragraph 3 (i)
above)
Insert in Box 8
“WO”
Percentage
of single country content,
example 40%
Percentage of ACFTA cumulative
content, example 40%
“PSR”
(b)
Products
worked upon but not wholly produced in the
exporting Party which were produced in
conformity with the
provisions of
paragraph 3 (ii) above
(c)
Products worked upon but not wholly
produced in the
exporting Party which
were produced in conformity with the
provisions of paragraph 3 (iii) above
(d)
Products
satisfied the Product Specific Rules (PSR)
4.
5.
6.
7.
8.
EACH ARTICLE
MUST QUALIFY: It should be noted that all the
products in a consignment must qualify separately
in their own
right. This is of
particular relevance when similar articles of
different sizes or spare parts are sent.
DESCRIPTION OF PRODUCTS: The
description of products must be sufficiently
detailed to enable the products to be identified
by
the Customs Officers examining them.
Name of manufacturer, any trade mark shall also be
specified.
The Harmonised System number
shall be that of the importing Party.
The term “Exporter” in Box 11 may
include the manufacturer or the producer. In the
case of MC the term “Exporter” also
includ
es
the exporter in the
intermediate Party,
FOR OFFICIAL USE:
The Customs Authority of the importing Party must
indicate (
?
) in the
relevant boxes in column 4 whether
or
not preferential treatment is accorded
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9.
10.
Movement
Certificate:
In
cases
of
Movement
Certificate,
in
accordance
with
Rule
12
of
the
Operational
Certification
Procedures,
“Movement Certificate” in Box 13 should be ticked
(√)
. The name of original Issuing
Authorities of the Party, date
of the
issuance and the reference number of the original
Certificate of Origin (Form E) to be indicated in
Box 13.
THIRD PARTY INVOICING: In
cases where invoices are issued by a third
country, “the Third Party Invoicing” in Box 13
shall be
ticked
(√).
The
invoice
number
shall
be
indicated
in
Box
10.
Information
such
as name
and
c
ountry
of
the
company
issuing
the
invoice shall be indicated in Box 7.
11.
EXHIBITIONS:
In cases where products are sent from the
exporting Party for exhibition in another Party
and sold during or
after the exhibition
for importation into a Party, in accordance with
Rule 22 of Attachment A of
the Rules of
Origin for the
ACFTA, the “Exhibitions”
in Box 13 should be ticked (√) and the name and
address of the exhibition indicated in Box
2.
12.
ISSUED
RETROACTIVELY: In exceptional cases, due to
involuntary errors or omissions or other valid
causes, the Certificate
of Origin (Form
E)
may be issued retroactively in
accordance with Rule 11 of Attachment
A
of
the Rules of Origin
for
the
ACFTA. The “Issued Retroactively”
in Box 13 shall be ticked (√).
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