Co Format Form For Asean Member States (Page 2 of 2) in pdf

NOTES:

1. The following countries shall use this form for the purpose of preferential tariff treatment under the Agreement on

Comprehensive Economic Partnership among Member States of the Association of Southeast Asian Nations and Japan

(AJCEP Agreement) :

BRUNEI DARUSSALAM

CAMBODIA

INDONESIA

LAOS

MALAYSIA

MYANMAR

PHILIPPINES

SINGAPORE

THAILAND

VIETNAM

2. CONDITIONS: To enjoy preferential tariff treatment under the AJCEP Agreement, goods exported to any of the Parties to

the AJCEP Agreement should:

(i)

fall within a description of goods eligible for concessions in the importing Party;

(ii)

comply with the consignment conditions in accordance with Article 31 of the AJCEP Agreement; and

(iii)

comply with the origin criteria in Chapter 3 of the AJCEP Agreement.

3. ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter should indicate in box 8 of this Form, the origin

criteria met, in the manner shown in the following table:

Circumstances of production or manufacture in the country named in box 11 of

Insert in box 8

this form:

(a) Goods satisfying subparagraph (c) of Article 24 of the AJCEP Agreement

“PE”

(b) Wholly obtained goods satisfying Article 25 of the AJCEP Agreement

“WO”

(c)

Goods satisfying paragraph 1 of Article 26 of the AJCEP Agreement

“CTH” or

“RVC”

(d)

Goods satisfying paragraph 2 of Article 26 of the AJCEP Agreement

Change in Tariff Classification

“CTC”

Regional Value Content

“RVC”

Specific Processes

“SP”

Also, exporters should indicate the following where applicable:

(e) Goods which comply with Article 28 of the AJCEP Agreement

“DMI”

(f)

Goods which comply with Article 29 of the AJCEP Agreement

“ACU”

4. EACH ITEM SHOULD QUALIFY: All items in a consignment should qualify separately in their own right. This is of particular

relevance when similar items of different sizes are exported.

5. DESCRIPTION OF GOODS: For each good, the HS tariff classification number of the importing Party should be indicated at

the six-digit level. The description of the good on a certificate of origin should be substantially identical to the description on

the invoice and, if possible, to the description under the HS for the good. With respect to subheading 2208.90 and 9404.90,

in an exceptional case where the good is a specific product requiring a special description (e.g. “sake compound and

cooking sake (Mirin) of subheading 2208.90”, “beverages with a basis of fruit, of an alcoholic strength by volume of less than

1% of subheading 2208.90” “quilts and eiderdowns of 9404.90”), such description of specific products should be indicated.

6. INVOICES: Indicate the invoice number and date for each item. The invoice should be the one issued for the importation of

the good into the importing Party.

7. THIRD COUNTRY INVOICING: In cases where invoices are issued by a third country, in accordance with Rule 3 (d) of

Implementing Regulations, the “Third Country Invoicing” box in box 13 should be ticked (√). The number of invoices issued

for the importation of goods into the importing Party should be indicated in box 10, and the full legal name and address of

the company or person that issued the invoices shall be indicated in box 7.

In an exceptional case where the invoice issued in a third country is not available at the time of issuance of the certificate of

origin, the invoice number and the date of the invoice issued by the exporter to whom the certificate of origin is issued should

be indicated in box 10. The “Third Country Invoicing” in box 13 should be ticked, and it should be indicated in box 7 that the

goods will be subject to another invoice to be issued in a third country for the importation into the importing Party, identifying

in box 7 the full legal name and address of the company or person that will issue another invoice in the third country. In such

a case, the customs authority of the importing Party may require the importer to provide the invoices and any other relevant

documents which confirm the transaction from the exporting Party to the importing Party, with regard to the goods declared

for import.

8. BACK-TO-BACK CERTIFICATE OF ORIGIN: In the case of a back-to-back CO issued in accordance with paragraph 4 of

Rule 3 of the Operational Certification Procedures, the “Back-to-Back CO” box in box 13 should be ticked (√).

9. ISSUED RETROACTIVELY: In cases of a CO issued retroactively in accordance with Rule 7 of the Implementing

Regulations, the “Issued Retroactively” box in box 13 should be ticked (√).

10. CERTIFIED TRUE COPY: In cases of certified true copies, the words “CERTIFIED TRUE COPY” should be indicated in box

12 in accordance with Rule 5 of the Implementing Regulations.

Co Format Form For Asean Member States Page 2

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