Operational Certification Procedures for the Rules of Origin of the ASEAN Common Effective Preferential Tariff Scheme for ASEAN Free Trade Area


For the purpose of implementing the Rules of Origin for the CEPT Scheme, the following operational procedures on the issuance and verification of the Certificate of Origin (Form D) and the other related administrative matters, shall be observed :

AUTHORITIES

RULE 1
The Certificate of Origin shall be issued by the Government authorities of the exporting Member State.


RULE 2

(a) The Member State shall inform every other Member State of the names and addresses of the Government authorities issuing the Certificate of Origin and shall provide specimen signatures and specimen of official seals used by the Government authorities.
(b) The above information and specimens shall be provided to every other Member State copy furnished to the ASEAN Secretariat. Any change in names, addresses, or official seals shall be promptly informed in the same manner.


RULE 3
For the purpose of verifying the conditions for preferential treatment, the Government authorities designated to issue the Certificate of Origin shall have the right to call for any supporting documentary evidence or to carry out any check considered appropriate. If such right cannot be obtained through the existing national laws or regulations, it shall be inserted as a clause in the application form referred to in the following Rules 4 and 5.


APLLICATIONS

RULE 4
The manufacturer and/or exporter of the products qualified for preferential treatment shall apply in writing to the relevant Government 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- exportation verification may not apply to the products of which, by their nature, origin can be easily verified.


RULE 5
At the time of carrying out the formalities for exporting the products under preferential treatment, the exporter or his authorized representative shall submit a written application for the Certificate of Origin together with appropriate supporting documents proving that the products to be exported qualify for the issuance of a Certificate of Origin.


PRE-EXPORTATION EXAMINATION

RULE 6
The Government authorities designated to issue the Certificate of Origin shall, to the best of their competence and ability, carry out proper examination upon each application for the Certificate of Origin to ensure that

(a) The application and the Certificate of Origin are duly completed and signed by the authorized signatory;
(b) The origin of the product is in conformity with the Rules of Origin;

(c) The other statements of the Certificate of Origin correspond to supporting documentary evidence submitted;

(d) Description, quantity and weight of goods, marks and numbers of packages, number and kinds of packages, as specified, conform to the products to be exported.


ISSUANCE OF CERTIFICATE OF ORIGIN

RULE 7

(a) The Certificate of Origin must be on ISO A4 size paper in conformity to the specimen as shown in Appendix "A". It shall be made in English.
(b) The Certificate of Origin shall comprise one original and three (3) carbon copies of the following colours:


Original - light violet

Duplicate - orange

Triplicate - orange

Quadruplicate - orange


(c) Each Certificate of Origin shall bear a reference number separately given by each place or office of issuance.
(d) The original copy shall be forwarded, together with the triplicate, by the exporter to the importer for submission to the Customs Authority at the port or place of importation. The duplicate shall be retained by the issuing authority in the exporting Member State. The quadruplicate shall be retained by the exporter. After the importation of the products, the triplicate shall be marked accordingly in box 4 and returned to the issuing authority within reasonable period of time.


RULE 8
To implement the provisions of Rule 3 and Rule 4 of the Rules of Origin, the Certificate of Origin issued by the final exporting Member State shall indicate the relevant rules and applicable percentage of ASEAN content in Box 8.


RULE 9
Neither erasures nor superimpositions shall be allowed on the Certificate of Origin. Any alteration shall be made by striking out the erroneous materials and making any addition required. Such alterations shall be approved by the person who made them and certified by the appropriate Government authorities. Unused spaces shall be crossed out to prevent any subsequent addition.


RULE 10

(a) The Certificate of Origin shall be issued by the relevant Government authorities of the exporting Member State at the time of exportation or soon thereafter whenever the products to be exported can be considered originating in that Member State within the meaning of the Rules of Origin.
(b) In exceptional cases where a Certificate of Origin has not been issued at the time of exportation or soon thereafter due to in-voluntary errors or omissions or other valid causes, the Certificate of Origin may be issued retroactively but not longer than one year from the date of shipment, bearing the words "ISSUED RETROACTIVELY".


RULE 11
In the event of theft, loss or destruction of a Certificate of Origin, the exporter may apply in writing to the Government authorities which issued it for a certified true copy of the original and the triplicate to be made out on the basis of the export documents in their possession bearing the endorsement of the words "CERTIFIED TRUE COPY" in Box 12. This copy shall bear the date of issuance of the original Certificate of Origin. The certified true copy of a Certificate of Origin shall be issued not longer than one year from the date of issuance of the original Certificate of Origin and on condition that the exporter provides to the relevant issuing authority the fourth copy.


PRESENTATION

RULE 12
The Original Certificate of Origin shall be submitted together with the triplicate to the Customs Authorities at the time of lodging the import entry for the products concerned.


RULE 13
The following time-limit for the presentation of the Certificate of Origin shall be observed :


(a) Certificate of Origin must be submitted to the Customs Authorities of the importing Member State within four (4) months from the date of endorsement by the relevant Government authorities of the exporting Member State;
(b) Where the products pass through the territory of one or more non- ASEAN countries in accordance with the provisions of Rule 5(c) of the Rules of Origin, the time-limit laid down in paragraph (a) above for the submission of the Certificate of Origin is extended to six (6) months;

(c) Where Certificate of Origin is submitted to the relevant Government authorities of the importing Member State after the expiration of the time-limit for its submission, such Certificate is still to be accepted when failure to observe the time-limit results from force majeure or other valid causes beyond the control of the exporter; and

(d) In all cases, the relevant Government authorities in the importing Member State may accept such Certificate of Origin provided that the products have been imported before the expiration of the time-limit of the said Certificate of Origin.


RULE 14
In the case of consignments of products originating in the exporting Member State and not exceeding US$200.00 FOB, the production of a Certificate of Origin shall be waived and the use of simplified declaration by the exporter that the products in question have originated in the exporting Member State will be accepted. Products sent through the post not exceeding US$200.00 FOB shall also be similarly treated.


RULE 15
The discovery of minor discrepancies between the statements made in the Certificate of Origin and those made in the documents submitted to the Customs Authorities of the importing Member State for the purpose of carrying out the formalities for importing the products shall not ipso-facto invalidate the Certificate of Origin, if it does in fact correspond to the products submitted.


RULE 16

(a) The importing Member State may request a retroactive check at random and/or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the products in question or of certain parts thereof.
(b) The request shall be accompanied with the Certificate of Origin concerned and shall specify the reasons and any additional information suggesting that the particulars given on the said Certificate of Origin may be inaccurate, unless the retroactive check is requested on a random basis.

(c) The Customs Authorities of the importing Member State may suspend the provisions on preferential treatment while awaiting the result of verification. However, it may release the products to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud.

(d) The issuing Government authorities receiving a request for retroactive check shall respond to the request promptly and reply within three (3) months after the receipt of the request.


RULE 17

(a) The application for Certificates of Origin and all documents related to such application shall be retained by the issuing authorities for not less than two (2) years from the date of issuance.
(b) Information relating to the validity of the Certificate of Origin shall be furnished upon request of the importing Member State.

(c) Any information communicated between the Member States concerned shall be treated as confidential and shall be used for the validation of Certificates of Origin purposes only.


SPECIAL CASES

RULE 18
When destination of all or parts of the products exported to specified Member State is changed, before or after their arrival in the Member State, the following Rules shall be observed :


(a) If the products have already been submitted to the Customs Authorities in the specified importing Member State, the Certificate of Origin shall, by a written application of the importer, be endorsed to this effect for all or parts of products by the said authorities and the original returned to the importer. The triplicate shall be returned to the issuing authorities.
(b) If the changing of destination occurs during transportation to the importing Member State as specified in the Certificate of Origin, the exporter shall apply in writing, accompanied with the issued Certificate of Origin, for the new issuance for all or parts of products.


RULE 19
For the purpose of implementing Rule 5(c) of the Rules of Origin, where transportation is effected through the territory of one or more non- ASEAN countries, the following shall be produced to the Government authorities of the importing Member State :


(a) A through Bill of Lading issued in the exporting Member State;
(b) A Certificate of Origin issued by the relevant Government authorities of the exporting Member State;

(c) A copy of the original commercial invoice in respect of the product; and

(d) Supporting documents in evidence that the requirements of Rule 5(c)

sub-paragraphs (i),(ii) and (iii) of the Rules of Origin are being complied with.


RULE 20

(a) Products sent from an exporting Member State for exhibition in another country and sold during or after the exhibition for importation into a Member State shall benefit from the CEPT Scheme on the condition that the products meet the requirements of the Rules of Origin provided that it is shown to the satisfaction of the relevant Government authorities of the importing Member State that :

an exporter has despatched those products from the territory of the exporting Member State to the Country where the exhibition is held and has exhibited them there,

the exporter has sold the goods or transferred them to a consignee in the importing Member State;

the products have been consigned during the exhibition or immediately thereafter to the importing Member State in the state in which they were sent for the exhibition.

(b) For the purpose of implementing the above provisions, the Certificate of Origin must be produced to the relevant Government authorities of the importing Member State. The name and address of the exhibition must be indicated. As an evidence for the identification of the products and the conditions under which they were exhibited, a certificate issued by the relevant Government authorities of the country where the exhibition took place together with supporting documents prescribed in Rule 19(d) may be required.
(c) Paragraph (a) shall apply to any trade, agricultural or crafts exhibition, fair or similar show or display in shops or business premises with the view to the sale of foreign products and where the products remain under Customs control during the exhibition.


ACTION AGAINTS FRAUDULENT ACTS

RULE 21

(a) When it is suspected that fraudulent acts in connection with the Certificate of Origin have been committed, the Government authorities concerned shall cooperate. n the action to be taken in the respective State against the persons involved.
(b) Each Member State shall be responsible for providing legal sanctions for fraudulent acts related to Certificate of Origin.


SETTLEMENT OF DISPUTE

RULE 22

(a) In the case of a dispute concerning origin determination, classification of products or other matters, the Government authorities concerned in the importing and exporting Member States shall consult each other with a view to resolving the dispute, and the result shall be reported to the other Member States for information.
(b) In the case of where no settlement can be reached bilaterally, the issue concerned shall be decided by the SEOM.


OVERLEAF NOTES
1. ASEAN Member States which accept this form for the purpose of preferential treatment under the ASEAN Common Effective Preferential Tariff Scheme :

BRUNEI DARUSSALAM INDONESIA MALAYSIA
PHILIPPINES SINGAPORE THAILAND

2. CONDITIONS. The main conditions for admission to the preferential treatment under the CEPT Scheme are that the goods sent to any Member States 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 goods must be consigned directly from any ASEAN State to the importing Member State but transport that involves passing through one or more intermediate non-ASEAN countries, is also accepted provided that any intermediate transit, transhipment 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 produced or obtained in the exporting Member State as defined in Rule 2 of the Rules of Origin; or
(ii) Subject to sub-paragraph (i) above, for the purpose of implementing the provisions of Rule I (b) of the CEPT Rules of Origin, products worked on and processed as a result of which the total value of the materials, parts or produce originating from non-ASEAN countries 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 Member State.

(iii) Products which comply with origin requirements provided for in Rule I of the CEPT Rules of Origin and which are used in a Member State as inputs for a finished product eligible for preferential treatment in another Member State/ States shall be considered as a product originating in the Member State where working or processing of the finished product has taken place provided that the aggregate ASEAN content of the final product is not less than 40%.

If the goods 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 goods qualify for preferential treatment, in the manner shown in the following table :

Circumstances of production or manufacture
in the first country named in Box 12 of this form
Insert in Box 8
(a) Products wholly produced in the country 
of exportation (see paragraph 3(i) above)
"X"
(b) Products worked upon but not wholly produced 
in the exporting Member State which were produced in conformity with the provisions of paragraphs 3(ii) above
 Percentage of single
country content, 
example 40%
 (c) Products worked upon but not wholly produced
in the exporting Member State which were produced in conformity with the provision of paragraph 3 (iii) above
 Percentage of ASEAN 
cumulative content, 
example 40%

4. 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.
5. DESCRIPTION OF PRODUCTS : The description of products must be sufficiently detailed to enable the products to be identified by the Customs Officer examining them. Name of manufacturer, any trade mark shall also be specified.

6. The Harmonised System Number shall be that of the importing Member State.

7. The term "Exporter" in Box 12 may include the manufacturer or the producer.

8. FOR OFFICIAL USE: The Customs Authority of the importing Member State must indicate ( /) in the relevant boxes in column 4 whether or not preferential treatment is accorded.