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The latest version of the new ASEAN FORM E certificate of origin and common questions and answers
2019-09-09 4747

According to the Notice of the General Administration of Customs No. 136 of 2019 (Announcement on the Promulgation of the Measures for the Administration of the Origin of Import and Export Goods under the Framework Agreement of the Customs of the People's Republic of China on the Comprehensive Economic Cooperation between the People's Republic of China and the Association of Southeast Asian Nations) The new FORM E certificate will be activated on August 20, 2019.


(▲New filling requirements)


Guidelines for the filling of origin standards


It should be noted that the PSR list of specific origin standards is more than before, from the original only 17 chapters to the coverage of 57 chapter products, including imported components, the first checklist is not in the PSR list.



Reply "PSR" in the public number dialog box

Get the upgraded PSR list



CTH Remarks:

"Export and Export Tariff of the People's Republic of China", 25th, 26th, 28th, 29th (except 29.01, 29.02), 31 (except 31.05), 39 (except 39.01, 39.02, 39.03, 39.07, 39.08), 42-49, 57-59 The goods under the conditions of 61, 62, 64, 66-71, 73-83, 86, 88, 91-97, after the manufacture or processing of non-original materials, have changed the four-level tax classification.


New version of FORM E certificate of origin


The China-ASEAN Free Trade Area Preferential Certificate of Origin (hereinafter referred to as the FORM E certificate) has 13 columns, and the requirements for filling each column are as follows:


Certificate of Origin:

In the title bar (upper right corner), fill in the certificate number specified by the customs. The numbering rules are as follows: E+ year code (2 digits) + application unit record number (9 digits) + serial number (4 digits).

For example: the certificate number E193800000050045 is the 45th FORM E certificate issued by the unit with the record number 380000005 in 2019.

Note: The number of the reissuance certificate is the same as the code of the new card, but the serial number is changed.


Column 1: Name, address, country of the exporter

E.g:

NINGBO XXX GROUP CO.,LTD.

ROOM XXX,XXX MANSION,

93 XXX ROAD,NINGBO CHINA


note:

1. Fill in the name, address, country, etc. of the exporter or manufacturer in China. The exporter or manufacturer must be an enterprise that has filed a certificate of origin, and the English name of the company should be consistent with the record. When this column displays information about the manufacturer (not the exporter), the manufacturer's Chinese and English chapters should be stamped in column 11, and the name and address of the exporter must be added in column 7.

2. Companies registered in Taiwan, Hong Kong and Macau cannot be exporters;


Column 2: The name, address, country of the consignee

E.g:

XXX CO.,LTD,

LAN GE XXX,F-2000,

SURABAYA,INDONESIA


Note: This column is mandatory and should be filled in with the ASEAN final consignee name, address, and country.


Column 3: Mode of transport and route (as far as known)

E.g:

离港日期(Departure date):26 OCT,2019

船舶名称/飞机等(Vessel's name/Aircraft etc):KMCT ULA V.46S

卸货口岸(Port of discharge):SURABAYA,INDONESIA


Column 4: For official use (used by the importing customs)

The customs authorities of the importing member party briefly state in this column whether preferential treatment is granted under the agreement. The applicant should leave this field blank.


Column 5: Product Sequence Number

In the case of the consignee and the same transportation conditions, as the batch export goods have different varieties, they can be classified into “1”, “2”, “3”, etc. according to different varieties, and so on.


Column 6: Taro and package number

E.g:

JENSON,

ORDER N0.325952065

LJCE766896505

CTN1-270


note:

1. The hoes in this column should be the same as the hoes on the outer packaging of the goods and the hoes on the invoices;

2. Shantou must not appear in the country or region outside China, nor can it appear in Hong Kong, Macao or Taiwan.(Such as:MADE IN MACAO,HONG KONG,TAIWAN);

3. If there is no hoe, the goods should be filled with "no hoe"(N/M或NO MARK);

4. If the skull is a more complicated content such as graphic text, this column is marked."SEE ATTACHMENT",The applicant unit will use the blank paper to make the attached page with the graphic, and the visa agency will stamp the visa seal;

5. For the case of multi-page certificates, the continuation page will always use Form E certificate, and white paper should not be used as the certificate continuation page.


Column 7: Quantity and type of packaging, product description and HS code

E.g:

SIX HUNDRED(600)CTNS OF SHRIMPS

H.S.:030613

**********


note:

1. The quantity of packaging must be expressed in both English and Arabic numerals, and the specific packaging type of the goods (such as CASE, CARTON, BAG, etc.).

2. If there is no packaging, please indicate the status of the goods when they are shipped, such as "NUDE CARGO" (naked goods), "IN BULK" (bulk goods), "HANGING GARMENTS" (mounted).

3. The name of the product must be specified and detailed, and the product should be accurately determined. If the letter of credit, the name of the contract is general or misspelled, a specific description or correct name should be added to the brackets. After the product name, you need to fill in the 6-digit HS code of the product.

4. After the item name and HS code are listed, a symbol (***) indicating the end should be added below the last line to prevent the forgery of the content.

5. The foreign letter of credit requires the filling of the contract, the letter of credit number, the invoice number issued by the re-exporter, etc., which can be filled in the blank space under the terminator.

6. If the goods exported to ASEAN member countries use third-party invoices when customs declaration in the importing country, the company name and country of the invoice should be indicated in the blank of this column, for example, "THE THIRD PART: ALTEAD CO.LTD , HONGKONG". The third party must be a third party company outside of China and not a domestic company.


Column 8: Origin criteria

This column is the core column of the certificate of origin. The filling requirements are as follows:

1. Completely, fill in "WO".

2. If it is produced by a material that has obtained the original qualification in one territory, fill in “PE”.

3. Produced from non-original materials,

a: In accordance with the regional value component standard, that is, the single country component or the cumulative component of the China-ASEAN Free Trade Area is greater than or equal to 40% of the FOB price of the product, the percentage of value added should be filled, for example, “40%” (and the column 9 needs to be added) Note the FOB value of the goods);

b: If the tax classification is changed to the standard, fill in CTH.

4. In accordance with the specific product rules,

a: list the specific rules of origin, but if you fully obtain the rules of origin, fill in ""WO";

b: list the specific rules of origin, but if the rules of origin of the regional value component are used, fill in the PSR (at the same time, the column 9 must be filled with the FOB value of the goods);

c: List the specific rules of origin, but use the PSR in addition to the above two rules of origin.


Column 9: gross weight, net weight or other quantity and price (FOB) (fill in price only when using regional value component criteria)

E.g:

1200KGS G.W.


note:

1. This column should fill in the normal unit of measurement of the goods, such as "PCS", "PAIRS", "SETS" and so on. If the weight of the goods is gross or net weight, G.W. (GROSS WEIGHT) or N.W. (NET WEIGHT);

2. For the case where the country of origin standard uses the regional value component standard, this column needs to display the FOB value of the product, and the rest of the situation does not need to fill in the amount.


Column 10: Invoice number and date

E.g:

SDAKFO522

MAY 05,2019


note:

1. This column must not be left blank. The invoice number and date must be consistent with the official commercial invoice. The month is generally indicated by the English abbreviation JAN., FEB., MAR, etc.

2. The invoice date cannot be later than the bill of lading date and filing date;

3. For third parties involved, the third party invoice number should be indicated.


Column 11: Exporter's Statement

E.g:

Ningbo,China OCT.26,2019


note:

1. The name of the country of production should be filled in “CHINA”. The name of the country of import must be a member of ASEAN, generally in line with the country of the final consignee or port of destination. Visa national cuisine, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand, Vietnam.

2. Fill in the declaration location and date in this column. The applicant should stamp the column and authorize someone to sign it in this column. When the production enterprise (non-exporter) is the application unit, this column is stamped with the seal of the production company.


Column 12: Visa agency certification

E.g:

Ningbo,China OCT.26,2019


note:

1. Fill in the visa office location and date in this column;

2. The visa authority authorizes the visa personnel to sign in this column, and stamp the “Chinese and English visa seal” on the original and copy of the certificate provided to the applicant. The seal should be clearly stamped and cannot overlap with the signature. The handwritten handwriting of the visa officer must be filed with ASEAN through the General Administration of the General Administration, and the signature must be clear and consistent with the written handwriting;

3. In the case of a reissue certificate, the visa agency adds ""CERTIFIED TRUE COPY OF THE ORIGINAL CERTIFICATE OF ORIGIN NUMBER____DATED____")


Column 13:

This column is a check-out item for four items: post-issuance, exhibition, mobile certificate and third-party invoice.


note:

1. Post-issuance certificate: The filing date is three days after the date of shipment, and check "Issued Retroactively";

2. Involving the mobile certificate: Check "Movement Certificate".

3. Exhibition Certificate: When the product is shipped from the exporter to the other party and sold to one party during or after the exhibition, check "Exhibition". The name and address of the exhibition should be indicated in the second column.

4. Third Party Invoice: When the invoice is issued by a third party, check "Third Party Invoice".


other instructions:

1. Any unit applying for the China-ASEAN preferential certificate of origin must file a record at the local customs office.

2. If the original certificate is lost or damaged, the applicant unit may apply to the original visa agency for reissue, and provide a copy of the written instructions and the original certificate of the application unit and the losing party, and will be reissued after verification.

3. When the content of the FORM E certificate needs to be changed, an application for change must be provided. After the visa personnel have reviewed it, the wrong item on the certificate will be drawn in a horizontal line, and the correct content will be handwritten or printed in the blank space next to it, and the correct content will be added. *" The cut-off character, signed by the visa officer, stamped with the visa seal.


Question and answer

Upgraded China-ASEAN Free Trade Agreement

Implementing a certificate of origin visa


The Protocol of the People's Republic of China and the Association of Southeast Asian Nations on Amending the Framework Agreement on China-ASEAN Comprehensive Economic Cooperation and Partial Agreements has been officially implemented since August 20, 2019. In order to ensure the smooth implementation of the export visa for the origin, the relevant questions are answered as follows:


1. Q: How do manufacturers apply for a certificate of origin?

A: The manufacturer can apply for a certificate of origin. The origin business management system has removed restrictions on unqualified companies. That is, the first column of the certificate of origin can be filled in with the name, address and country of the manufacturer, and the manufacturer makes a declaration of origin in column 11 of the certificate. If the export invoice is issued by the agent, the company should indicate the name, address and country of the agent in column 7.


2. Q: How to fill in the upgraded version of the ASEAN certificate and the country of origin standard column?

A: General principle: For products that are completely produced or obtained, fill in “WO”, which is generally used for primary products such as fruits, fish, primary minerals, etc.; for the production of raw materials under the China-ASEAN Free Trade Zone. For products, fill in “PE” (similar to the WP standard for other certificates), generally used for industrial products or processed finished products; for products that use non-original materials and are listed in the Specific Certificate of Origin (PSR) list, fill in “ PSR" (except for fully acquired products, see question 3); for products using non-original materials, included in the Tax Classification Change (CTH) list, fill in "CTH" (also included in the specific origin criteria (PSR) Except for the list of products, see question 5); for products that use non-original materials and apply regional value component standards, fill in the percentage of regional value components.


3. Q: For the inclusion of a specific list of origin standards (PSR), the rules of origin require products that are fully obtained in one territory, and how do you judge the origin and the origin criteria?

A: If you have obtained it completely within one territory, fill in “WO”.


4. Q: For the use of non-original materials, the list of specific origin standards (PSR), the rules of origin are tax classification changes, regional value components, processing procedures, or products of the above standard combinations, how to judge the original Produce and fill out the origin standards?

A: Regardless of the criteria chosen, fill in the “PSR” as long as it meets the rules of origin.


5. Q: How do you judge the origin and fill in the origin criteria for products that use non-original materials that are included in the list of specific origin standards (PSR) and are included in the list of tariff classification changes (CTH)?

A: According to the rules of origin for a specific country of origin standard (PSR) list, fill in the “PSR” as long as it meets the requirements.


6. Q: How do I choose the applicable origin criteria for products that use non-original materials?

A: The product contains non-original materials. First check whether the list of specific origin standards (PSR) is included. If it is in the PSR list, it is judged according to the corresponding rules of origin. If it is not on the list, check whether it is included in the CTA list. If it is in the CTH list, it can be judged according to the change of the product's 4-digit tax classification. It can also be judged by the regional value component. For products that are neither in the specific list of origin (PSR) nor in the list of tariff classification changes (CTH), they are judged by the regional value component.


7. Q: Under what circumstances, the FOB value of the goods needs to be indicated in column 9 of the certificate?

A: The FOB value of the goods should be indicated in column 9 of the Certificate of Origin only when the regional value component standard is applied, including the inclusion of the regional value component standard for products listed in the Specific Origination Standard (PSR) list.


8. Q: Is the domestic company a third party?

A: Domestic companies are not part of the agreed third party concept. Third parties refer to non-Parties or other countries or regions of the contract (for example, China is an exporter, Indonesia is an importer, and third parties can be Hong Kong, Malaysia, South Korea, etc.).


9. Q: How do I fill out a certificate for a third party?

A: For third party invoicing, please check “Third Party Invoice” in the 13th column of the Certificate of Origin, fill in the third party invoice number in column 10, and indicate the name and country of the third party in column 7.


10. Q: What is the difference between a certificate of origin change and an upgrade?

A: Maintain the original practice. It should be noted that if the destination of the goods originally scheduled to be exported to a particular party changes, the exporter shall submit a written application and return the issued certificate of origin, and the customs re-issued the certificate of origin.


11. Q: What is the difference between the new version of the certificate of origin and the pre-upgrade?

A: The certificate of origin is adjusted from the original color printing to the international standard A4 white paper. For multi-page certificates of origin, the continuation page should have the same format, signature, stamp and number as the first page. A certificate of origin can cover more than 20 items.


12. Q: How is the flow certificate issued?

A: The mobile certificate is executed in accordance with the No. 11 of 2011 of the General Administration of Customs and the Department of Taxation [2011] No. 89.


13. Q: Do you still need to reproduce information such as producers and trademarks on the upgraded certificate of origin certificate?

A: No.


14. Q: How to reissue the certificate and how it is reflected on the certificate?

A: Fill in the 12th column of the certificate "CERTIFIED TRUE COPY OF THE ORIGINAL CERTIFICATE OF ORIGIN NUMBER___DATED___")


15. Q: How many items can I enter for a certificate of origin?

A: There is no limit to the number of items.


What changes have been made to the new FORM E certificate?


Before revision
After revision
typewritten

三层复写纸

3 ply carbon copy

白底色A4纸

ISO A4 size white paper



变化一:


As far as China is concerned,

If you need to authorize other agents to represent their exports,

Chinese manufacturers can apply directly for a certificate of origin.


1
in accordance with:

Appendix A of the Protocol, “Revised Procedures for the Visa Operation of the Rules of Origin of the China-ASEAN Free Trade Area” (hereinafter referred to as “Operating Procedures”)

The new version of the original certificate page description Article 7



2
Filling specification

In the eleventh column, the manufacturer needs to make a statement, and the seventh column should fill in the name and address of the agent.


变化二:


The FORM E certificate is no longer subject to the number of 20 items.

There is no need to split the invoice number to declare more miscellaneous goods.



1
in accordance with

"Operational Procedure" Rule 7 before "Upgrade":

"Upgraded" Operational Procedures (OCP) RULE 7:

Canceled the comment on 20 products

2
Filling specification

The continuation of the multi-page certificate must be consistent with the format, signature, stamp and number of the home page.



变化三:


The rules of origin are more detailed,

The option for the origin criteria in column 8 of the certificate has been changed to five.


When the product is fully produced or obtained, the origin criteria in column 8 of the certificate shall indicate "WO" (agriculture, forestry, fishery and animal husbandry) or "PE" (except for agriculture, forestry, fishery and animal husbandry);

When the product is incompletely produced or obtained, the origin criteria in column 8 of the certificate shall indicate "PSR", "percentage of regional value component" or "CTH".




When using the rules of origin to determine the origin of a product, it is usually done in the following order:


1. In accordance with Articles 2 and 3 of the Protocol to the Protocol in Annex 1 of the Protocol, when determining the origin of a product, if the product meets the definition of full production or acquisition, it is not necessary to consider whether it meets the origin. The standard for products containing non-original ingredients; only products that do not meet the definition of full production or acquisition should be judged according to the criteria in Article 4 of the Rules of Origin. For example, tulip bulbs imported from the Netherlands, planted in the soil of China, cultivated flowers, exported to Malaysia, can enjoy preferential tariff treatment in the China-ASEAN Free Trade Zone? Since Article 3(a) of the Rules of Origin states that the complete production or acquisition of products includes “plant products harvested on the members' side;”, the tulips thus cultivated are completely native to China.


2. If the product does not meet the definition of full production or acquisition, the non-original component of the product must be determined according to the “micro-processing” or “under-processing” clause (negative standard) set in the rules of origin. Whether the processed process exceeds the scope of minor or insufficient processing. If it is not exceeded, the product does not have the original qualification; if it is exceeded, it is determined whether the product is included in the list of products covered by the Product Specific Rules, and if so, determine its Whether it meets the corresponding specific rules of origin (the regional value component is not less than 40%, the tax classification changes or the processing procedure rules), if it is met, the product has the original production qualification; if the product is not listed in the "Product Specific Rules" list, The origin of the product shall be determined in accordance with the general rules.


1
in accordance with

Article 4 of the Annex 1 (ANNEX1) Rules of Origin (Article 4) establishes new rules for the determination of incompletely produced or acquired products:


Article 4


Incomplete production or acquisition


1. Except for the products covered by paragraph 2, the following conditions shall be deemed to be the origin products referred to in Article 2(c) of this Annex:

(a) if the regional value of the product is not less than 40% of the FOB price calculated using the formula described in Article 5 of this Annex, and the final production process is carried out in one Party; or

(b) If the product is included in the Harmonized System, 25, 26, 28, 293, 324, 395, 42-49, 57-59, 61, 62, 64, 66-71, 73-83, 86, 88, 91- Chapter 97, and four items changed in non-original materials during the manufacturing process.

2. When the product is listed in the List of Product Specific Rules in Appendix B of the first paragraph, it shall be regarded as the original product if it meets the value of the regional value listed in the list of not less than 40% or other standards.



3 For Headings 29.01 and 29.02, the applied criterion is RVC 40%, unless otherwise mutually agreed by the Parties.

除非各协议方另有其他一致意见,品目号为29.01和29.02的产品,判定为原产的标准是区域价值成分不应少于40%。

4 For Headings 31.05, the applied criterion is RVC 40%, unless otherwise mutually agreed by the Parties.

5 For Headings 39.01, 39.02, 39.03, 39.07 and 39.08, the applied criterion is RVC 40%, unless otherwise mutually agreed by the Parties.

//////////


The legal provisions are very difficult. It is specifically stated here that the rules of origin are used in order to indicate the determination of products that are not fully produced or obtained. In accordance with the provisions of Article 4 of the Rules of Origin, paragraph 2 (special rules) shall apply first, and paragraph 1 (general rules) shall apply if not applicable.

2
Filling specification

(Note: each figure can be clicked to enlarge)

3
Case description


Column 7 should fill in the six sub-items of the product. The first six digits of HS coding are international standard codes, and countries can decide 7 to 10 national codes on their own. Most preferential certificate of origin requires the filling of the top six HS codes (the ECFA certificate is required to fill the 8-digit HS code of the importer).


Example one
Cocoa products containing non-original ingredients


Review the list of Product Specific Rules (Appendix B) and the results are as follows:



HS编码

及名称

适用特定原产地规则

证书第8栏

1801.00

生或炒

可可豆

WO

(完全获得)

不能获

原产资格

1805.00

不含糖

可可粉

RVC 40

或 CTH

PSR

1806.10

含糖的

可可粉

RVC 40

或 CTH

(非原产成分

不属于

品目1805)

PSR


举例二
61、62章的判定规则


Chapters 61 and 62 are included in the Product Specific Rules (PSR) list; they are also included in the CTH list of general rules, ie Article 4, paragraph 1 (b). The PSR list and the CTH list overlap cover a total of 232 items of 6 sub-products, mainly in the two chapters of the clothing product.



The rules in the PSR list give the product greater flexibility to qualify for origin. In chapters 61 and 62, most garment products are subject to substantial changes as long as they meet one of the three conditions, thereby obtaining the qualification for origin. The new rules after the upgrade actually reduce the threshold for obtaining a certificate of origin.


For the products of Chapters 61 and 62 to obtain the qualifications for origin, you can choose not less than 40% of the applicable regional value components, four headings to change or specific processing procedures.


Note: Processing procedure rules

Rule one means “starting with fiber”;

Rule 2 means “starting from the yarn”;

Rule three means "starting from tailoring."


Example three
A single standard product


For products that are neither in the PSR list nor in the CTH list, only RVC40 (with a regional value percentage of not less than 40%) can be used to determine the origin of the product. If it is met, the eighth column of the certificate is filled with "% of actual area value", such as 40%

7227.20 Hot rolled wire rod of silicon-manganese steel
8515.21 Straight seam welding machine
These two products can only be judged using RVC40.




变化四:


Added "minor content" rule


1
in accordance with

Article 9 (Article 9) of the revised Rules of Origin has added the “minor content” rule.



Article 9


Micro content


If the goods do not meet the requirements for the classification of tariffs as stipulated in Article 4 of this Annex, but the following conditions are met, they shall still be regarded as the original goods:

1. For goods other than Chapters 50 to 63 of the Harmonized System, the value of all non-originating materials used in the production of goods that do not subject to a defined tax change shall not exceed 10% of the FOB price of the goods;

2. For goods of Chapters 50 to 63 of the Harmonized System, non-originating materials that have not been subject to change in the classification of the goods are used in the production of the goods, provided that the weight of all of the above non-originating materials does not exceed 10% of the total weight of the goods. , or the value of all of the above non-originating materials does not exceed 10% of the FOB price of the goods;

And the goods comply with all other applicable standards of this annex.

2
Case law

For example, leather handbags (HS 4202.21)

(This case is only used to explain how the rules apply)

Tax item classification change rules: Four items should be changed.




FOB value: $100


Judgment: Purchasing is the only non-original component that does not comply with changes in tax classification, as required by Annex 1 of the Protocol, Rules of Origin. The value of the coin purse accounts for 5% of the FOB value of the goods. Due to the micro-content rule, that is, the value of the non-original component does not exceed 10% of the FOB value of the goods, the handbag conforms to the definition of the origin of the China-ASEAN Free Trade Zone and should be qualified for the origin.



其他变化:


FOB value of the goods is only indicated when needed



1. When the certificate of origin in the eighth column of the certificate is a percentage, the column 9 automatically displays the FOB value;

2. When the PSR of the certificate column 8 is filled in the PSR and the applicable regional value component (RVC) standard is selected in the reporting sub-standard (or RVC standard), the ninth column also displays the FOB value.


It is clear that the contracting country or the non-contracting country can issue third-party invoices; the 10th column can be the exporting party invoice number, or the third-party invoice number, and the third-party invoice can be attached to the import customs clearance when submitting the certificate of origin.


Original "Operation Procedures"



新《操作程序》



The importer's invoice number or third-party invoice number is optional, which simplifies the operation procedure and improves the efficiency of customs clearance.


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