For the purpose of implementing the Rules of Origin for the ASEAN-China Free Trade Area (ACFTA), the following operational procedures on the issuance and verification of the Certificate of Origin (Form E) and other related administrative matters shall be followed:
DEFINITIONS
Rule 1 For the purposes of this Attachment:
‘Movement Certificate’ means a Certificate of Origin (Form E) issued by an intermediate exporting Party, based on the original Certificate of Origin (Form E) issued by the first exporting Party proving the origin status of the products in question;
‘Customs Authority’ means the competent authority that is responsible under the law of a Party for the administration of customs laws and regulations;
‘Exporter’ means a natural or juridical person located in the territory of a Party from where a product is exported by such a person;
‘Importer’ means a natural or juridical person located in the territory of a Party into where a product is imported by such a person;
‘Issuing Authorities’ means any government authority or other entity authorized under the domestic laws, regulations and administrative rules of a Party to issue a Certificate of Origin (Form E).
ISSUING AUTHORITIES
Rule 2
The Certificate of Origin (Form E) shall be issued by the Issuing Authorities of the exporting Party.
Rule 3
(a) A Party shall inform all the other Parties of the names and addresses of its respective Issuing Authorities and shall provide specimen signatures and specimen of official seals, and correction stamps, if any, used by its Issuing Authorities.
(b) The above information and specimens shall be provided to all the other Parties to the Agreement and a copy furnished to the ASEAN Secretariat. A Party shall promptly inform all the other Parties of any changes in names, addresses, or official seals in the same manner.
Rule 4
For the purpose of verifying the conditions for preferential treatment, the Issuing Authorities shall have the right to call for any supporting documentary evidence or to carry out any checks considered appropriate. If such right cannot be obtained through the existing domestic laws, regulations and administrative rules, it shall be inserted as a clause in the application form referred to in Rules 5 and 6.
APPLICATIONS
Rule 5
(a) The exporter and/or the manufacturer of the products qualified for preferential treatment shall apply in writing to the Issuing Authorities requesting for the pre-exportation verification of the origin of the products. The result of the verification, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in verifying the origin of the said products to be exported thereafter. The pre-verification may not apply to the products of which, by their nature, origin can be easily verified.
(b) For locally-procured materials, self-declaration by the final manufacturer exporting under the ACFTA shall be used as the basis when applying for the issuance of the Certificate of Origin (Form E).
Rule 6
At the time of carrying out the formalities for exporting the products under preferential treatment, the exporter or his authorised representative shall submit a written application for the Certificate of Origin (Form E) together with appropriate supporting documents proving that the products to be exported qualify for the issuance of a Certificate of Origin (Form E).
PRE-EXPORTATION EXAMINATION
Rule 7
The Issuing Authorities shall, to the best of their competence and ability, carry out proper examination of each application for the Certificate of Origin (Form E) to ensure that:
(a) The application and the Certificate of Origin (Form E) are duly completed in accordance with the requirements as defined in the overleaf notes of the Certificate of Origin (Form E), and signed by the authorised signatory;
(b) The origin of the product is in conformity with the Rules of Origin for the ACFTA;
(c) The other statements of the Certificate of Origin (Form E) correspond to supporting documentary evidence submitted;
(d) Description, quantity and weight of products, marks and number of packages, number and kinds of packages, as specified, conform to the products to be exported;
(e) Multiple items declared on the same Certificate of Origin (Form E) shall be allowed subject to the domestic laws, regulations and administrative rules of the importing Party provided each item must qualify separately in its own right.
ISSUANCE OF CERTIFICATE OF ORIGIN (FORM E)
Rule 8
(a) The Certificate of Origin (Form E) must be in ISO A4 size paper in conformity to the specimen as shown in Attachment C. It shall be made in English.
(b) The Certificate of Origin (Form E) shall comprise one original and two (2) carbon copies of the following colours:
Original - Beige (Pantone color code: 727c)
Duplicate- Light Green (Pantone color code: 622c)
Triplicate- Light Green (Pantone color code: 622c)
(c) Each Certificate of Origin (Form E) shall bear a reference number separately given by each place of office of issuance.
(d) The original copy of the Certificate of Origin (Form E) shall be forwarded by the exporter to the importer for submission to the Customs Authority at the port or place of importation. The duplicate copy shall be retained by the Issuing Authorities in the exporting Party. The triplicate copy shall be retained by the exporter.
(e) In cases when a Certificate of Origin (Form E) is rejected by the Customs Authority of the importing Party, the subject Certificate of Origin (Form E) shall be marked accordingly in Box 4.
(f) In cases where a Certificate of Origin (Form E) is not accepted, as stated in paragraph (e), the Customs Authority of the importing Party shall consider the clarifications made by the Issuing Authorities and assess whether or not the Certificate of Origin (Form E) can be accepted for the granting of the preferential treatment. The clarification shall be detailed and exhaustive in addressing the grounds for denial of preferential treatment raised by the importing Party.
Rule 9
To implement the provisions of Rule 2 of the Rules of Origin for the ACFTA, the Certificate of Origin (Form E) issued by the final exporting Party shall indicate the origin criteria or applicable percentage of ACFTA value content in Box 8.
Rule 10
Neither erasures nor superimposition shall be allowed on the Certificate of Origin (Form E). Any alteration shall be made by striking out the erroneous materials and making any addition required. Such alterations shall be approved by an official authorised to sign the Certificate of Origin (Form E) and certified with official seals or correction stamps of the Issuing Authorities. Unused spaces shall be crossed out to prevent any subsequent addition.
