Annex 3 - AKFTA
Annex 3 - AKFTA
Annex 3 - AKFTA
RULES OF ORIGIN
In determining the origin of a good eligible for preferential tariff treatment
pursuant to Article 5 of this Agreement, the following Rules shall apply:
Rule 1
Definitions
For the purposes of this Annex:
CIF means the value of the good imported, and includes the cost of freight and insurance
up to the port or place of entry into the country of importation;
FOB means the free-on-board value of a good, inclusive of the cost of transport from the
producer to the port or site of final shipment abroad;
goods shall include materials or products, which can be wholly obtained or produced,
even if they are intended for later use as materials in another production process. For the
purposes of this Annex, the terms goods and products can be used interchangeably
and the terms good and product shall be interpreted accordingly;
Harmonized System means the nomenclature of the Harmonized Commodity
Description and Coding System defined in the International Convention on the
Harmonized Commodity Description and Coding System including all legal notes thereto,
as in force and as amended from time to time;
identical and interchangeable materials means materials being of the same kind and
commercial quality, possessing the same technical and physical characteristics, and
which once they are incorporated into the finished good cannot be distinguished from one
another for origin purposes by virtue of any markings, etc.;
materials shall include ingredients, raw materials, parts, components, sub-assemblies
used in the production process;
non-originating goods means products or materials that do not qualify as originating
under this Annex;
originating goods means products or materials that qualify as originating under this
Annex;
packing materials and containers for transportation means the goods used to protect a
good during its transportation, different from those materials or containers used for its
retail sale;
preferential tariff treatment means tariff concessions granted to originating goods as
reflected by the tariff rates applicable under this Agreement;
Product Specific Rules means the rules that specify that the materials have undergone a
change in tariff classification or a specific manufacturing or processing operation, or
satisfy a regional value content or a combination of any of these criteria;
production means methods of obtaining a good including growing, mining, harvesting,
raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting,
manufacturing, producing, processing or assembling a good; and
third country means a non-Party or a Party which is not an importing or exporting Party,
and the phrase third countries shall be interpreted accordingly.
Rule 2
Origin Criteria
1.
For the purposes of this Agreement, a good imported into the territory of a Party
shall be deemed to be originating and eligible for preferential tariff treatment if it
conforms to the origin requirements under any one of the following:
(a)
a good which is wholly obtained or produced entirely in the
territory of the exporting Party as set out and defined in Rule 3; or
(b)
a good not wholly obtained or produced in the territory of the
exporting Party, provided that the said good is eligible under Rule 4 or 5
or 6 or 7.
2.
Except as provided for in Rule 7, the conditions for acquiring originating status
set out in this Annex must be fulfilled without interruption in the territory of the
exporting Party.
Rule 3
Wholly Obtained or Produced Goods
Within the meaning of paragraph 1(a) of Rule 2, the following shall be considered
to be wholly obtained or produced in the territory of a Party:
(a)
plants and plant products harvested, picked or gathered after being grown
there;
(b)
(c)
(d)
(e)
minerals and other naturally occurring substances, not included in subparagraphs (a) through (d), extracted or taken from its soil, waters, seabed
or beneath its seabed;
(f)
(g)
products of sea-fishing and other marine products taken from the high seas
by vessels registered with the Party and entitled to fly its flag;
(h)
(i)
goods taken from outer space provided that they are obtained by the Party
or a person of that Party;
(j)
articles collected from there which can no longer perform their original
purpose nor are capable of being restored or repaired and are fit only for
the disposal or recovery of parts of raw materials, or for recycling
purposes;
(k)
(l)
goods obtained or produced in the territory of the Party solely from goods
referred to in sub-paragraphs (a) through (k).
Rule 4
Not Wholly Obtained or Produced Goods
1.
For the purposes of paragraph 1(b) of Rule 2, a good, except those covered under
Rule 5 as provided for in Appendix 2, shall be deemed to be originating if the regional
value content (hereinafter referred to as the RVC) is not less than 40% of the FOB
value or if a good has undergone a change in tariff classification at four digit-level
(change of tariff heading) of the Harmonized System.
The Parties understand that for the purposes of determining the origin of products of sea-fishing and
other products, rights in sub-paragraph (f) of Rule 3 include those rights of access to the fisheries
resources of a coastal state, as accruing from agreements or other arrangements concluded between a Party
and the coastal state at the level of governments or duly authorised private entities.
2
International law in sub-paragraph (f) of Rule 3 refers to generally accepted international law such as
the United Nations Convention on the Law of the Sea.
2.
Build-Down Method
FOB - VNM
RVC = ------------------------- x 100%
FOB
VNM means value of non-originating materials, which shall be: (i) the
CIF value at the time of importation of the materials, parts or goods; or (ii)
the earliest ascertained price paid for the materials, parts or goods of
undetermined origin in the territory of the Party where the working or
processing has taken place
Rule 5
Product Specific Rules
For the purposes of Rule 2, goods which satisfy the Product Specific Rules
provided in Appendix 2 shall be considered to be originating in the territory of the Party
where working or processing of the goods has taken place.
Rule 6
Treatment for Certain Goods
Notwithstanding Rules 2, 4 and 5, certain goods shall be considered to be
originating even if the production process or operation has been undertaken in an area
outside the territories of Korea and ASEAN Member Countries (i.e. industrial zone) on
materials exported from a Party and subsequently re-imported to that Party. The
application of this Rule, including the list of products and the specific procedures related
to this application shall be mutually agreed upon by the Parties.
The Parties shall be given the flexibility to adopt the method of calculating the RVC, whether it is the
build-up or the build-down method. In order to promote transparency, consistency and certainty, each
Party shall adhere to one method. Any change in the method of calculation shall be notified to all the
other Parties at least six (6) months prior to the adoption of the new method. It is understood that any
verification of the RVC by the importing Party shall be done on the basis of the method used by the
exporting Party.
Rule 7
Accumulation
Unless otherwise provided for in this Annex, a good originating in the territory
of a Party, which is used in the territory of another Party as material for a finished good
eligible for preferential tariff treatment, shall be considered to be originating in the
territory of the latter Party where working or processing of the finished good has taken
place.
Rule 8
Non-Qualifying Operations
1.
Notwithstanding any provisions in this Annex, a good shall not be considered to
be originating in the territory of a Party if the following operations are undertaken
exclusively by itself or in combination in the territory of that Party:
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards
or boards and all other simple packaging operations;
(k)
affixing or printing marks, labels, logos and other like distinguishing signs
on products or their packaging;
"simple" generally describes an activity which does not need special skills, machines, apparatus or
equipment especially produced or installed for carrying out the activity.
(l)
(m)
(n)
(o)
slaughtering of animals6
2.
A good originating in the territory of a Party shall retain its initial originating
status, when exported from another Party, where operations undertaken have not gone
beyond those referred to in paragraph 1.
Rule 9
Direct Consignment
1.
Preferential tariff treatment shall be applied to a good satisfying the requirements
of this Annex and which is transported directly between the territories of the exporting
Party and the importing Party.
2.
Notwithstanding paragraph 1, a good of which transport involves transit through
one or more intermediate third countries, other than the territories of the exporting Party
and the importing Party, shall be considered to be consigned directly, provided that:
(a)
the transit is justified for geographical reason or by
consideration related exclusively to transport requirement;
(b)
the good has not entered into trade or consumption there; and
(c)
the good has not undergone any operation other than unloading
and reloading or any operation required to keep it in good condition.
Rule 10
De Minimis
simple mixing generally describes an activity which does not need special skills, machines, apparatus
or equipment especially produced or installed for carrying out the activity. However, simple mixing does
not include chemical reaction. Chemical reaction means a process (including a biochemical process)
which result in a molecule with a new structure by breaking intramolecular bonds and by forming new
intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
6
Slaughtering means the mere killing of animals and subsequent processes such as cutting, chilling,
freezing, salting, drying or smoking, for the purpose of preservation for storage and transport.
1.
A good that does not undergo a change in tariff classification shall be considered
as originating if:
(a) for a good, other than that provided for in Chapters 50 through 63 of the
Harmonized System, the value of all non-originating materials used in its
production that do not undergo the required change in tariff classification does
not exceed ten (10) percent of the FOB value of the good;
(b) for a good provided for in Chapters 50 through 63 of the Harmonized System,
the weight of all non-originating materials used in its production that do not
undergo the required change in tariff classification does not exceed ten (10)
percent of the total weight of the good;
and the good specified in sub-paragraph (a) and (b) meets all other applicable criteria set
forth in this Annex for qualifying as an originating good.
2.
The value of non-originating materials referred to in paragraph 1 shall, however,
be included in the value of non-originating materials for any applicable RVC requirement
for the good.
Rule 11
Treatment of Packaging and Packing Materials
1.
(a)
(b)
If a good is subject to the RVC criterion as set out in Rule 4, the value of
the packaging and packing materials for retail sale shall be taken into
account in its determination of origin, where the packaging and packing
materials are considered to be forming a whole with the good.
Where sub-paragraph (a) is not applicable, the packaging and packing
materials for retail sale, when classified together with the packaged good,
shall not be taken into account in considering whether all non-originating
materials used in the manufacture of the good fulfil the criterion
corresponding to a change in tariff classification of the said good.
2.
Packing materials and containers for transportation of a good shall not be taken
into account in determining the origin of the good.
Rule 12
Accessories, Spare Parts and Tools
The origin of accessories, spare parts, tools, and instructional or other
informational materials presented with a good shall not be taken into account in
determining the origin of the good, provided that such accessories, spare parts, tools, and
instructional or other informational materials are classified with the good and their
customs duties are collected with the good by the importing Party.
Rule 13
Neutral Elements
In order to determine whether a good originates, it shall not be necessary to
determine the origin of the following which might be used in its production and not
incorporated into the good:
(a)
(b)
(c)
spare parts and materials used in the maintenance of equipment
and buildings;
(d)
lubricants, greases, compounding materials and other materials
used in production or used to operate equipment and buildings;
(e)
gloves, glasses, footwear, clothing, safety equipment and
supplies;
(f)
Rule 14
Identical and Interchangeable Materials
1.
For the purposes of establishing the origin of a good, when the good is
manufactured utilising originating and non-originating materials, mixed or physically
combined, the origin of such materials can be determined by generally accepted
accounting principles of inventory management practiced in the territory of the exporting
Party.
2.
Once a decision has been taken on the inventory management method, that
method shall be used throughout the fiscal year.
Rule 15
Certificate of Origin
A claim that a good shall be accepted as eligible for preferential tariff treatment
shall be supported by a Certificate of Origin issued by a competent authority designated
by the exporting Party and notified to all the other Parties in accordance with the
Operational Certification Procedures, as set out in Appendix 1.
Rule 16
Consultations, Review and Modification
1.
The Parties shall consult regularly to ensure that the Rules in this Annex are
administered effectively, uniformly and consistently in order to achieve the spirit and
objectives of this Annex.
2.
This Annex may be reviewed and modified as and when necessary upon request
of a Party and may be open to such reviews and modifications as may be agreed upon in
the Implementing Committee established under Article 5.3 of the Framework Agreement.
Rule 17
Institutional Arrangement
Subject to Article 5.3 of the Framework Agreement, the Korea-ASEAN Rules of
Origin Committee shall be established and be responsible for administering and enforcing
the general rules of origin and customs procedures as provided for in this Annex and
endeavour to resolve any differences arising therefrom.
Rule 18
Settlement of Disputes
1.
In the case of differences concerning origin determination, classification of a
good or other matters relevant to the implementation of this Annex, the government
authorities concerned of the importing Party and the exporting Party shall consult each
other with a view to resolving the differences, and the result shall be notified to all the
other Parties for information.
2.
Where no mutually satisfactory solution to the differences has been reached
through the consultations mentioned in paragraph 1, the Party concerned may invoke the
dispute settlement procedures as set out in the Agreement on Dispute Settlement
Mechanism under the Framework Agreement.
APPENDIX 1
OPERATIONAL CERTIFICATION PROCEDURES
FOR THE RULES OF ORIGIN
For the purposes of implementing Annex 3, the following operational procedures
on the issuance of a Certificate of Origin, verification of origin and other related
administrative matters shall be observed:
DEFINITIONS
Rule 1
For the purposes of this Appendix:
back-to-back Certificate of Origin means a Certificate of Origin issued by an
intermediate exporting Party based on the Certificate of Origin issued by the first
exporting Party;
customs authority means the competent authority that is responsible under the law of a
Party for the administration of customs laws and regulations1;
exporter means a natural or juridical person located in the territory of a Party from where
a good is exported by such a person;
importer means a natural or juridical person located in the territory of a Party into where
a good is imported by such a person; and
issuing authority means the competent authority designated by the government of the
exporting Party to issue a Certificate of Origin and notified to all the other Parties in
accordance with this Appendix.
Such laws and regulations administered and enforced by the customs authority of each Party concerning
the importation, exportation and transit of goods as they relate to customs duties, charges and other taxes or
prohibitions, restrictions and controls with respect to the movement of controlled items across the boundary
of the customs authority of each Party.
producer means a natural or juridical person who carries out production as set out in
Rule 1 of Annex 3 in the territory of a Party.
ISSUING AUTHORITIES
Rule 2
1.
Each Party shall provide the names, addresses, specimen signatures and
specimen of official seals of its issuing authorities to all the other Parties, through the
ASEAN Secretariat. Any change in the said list shall be promptly provided in the same
manner.
2.
Any Certificate of Origin issued by an official not included in the said list shall
not be honoured by the customs authority.
Rule 3
For the purposes of determining originating status, the issuing authorities shall
have the right to request for supporting documentary evidence or to carry out the check
considered appropriate in accordance with a Partys respective domestic laws and
regulations.
(b)
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(c)
(d)
the description, quantity and weight of the good, marks and number of
packages, number and kinds of packages, as specified, conform to the
good to be exported.
4.
Multiple items declared on the same Certificate of Origin, shall be allowed,
provided that each item must qualify separately in its own right.
Rule 5
1.
A Certificate of Origin shall be on A4 size paper and shall be in the form
attached and referred to as Form AK. It shall be in the English language.
2.
A Certificate of Origin shall comprise one original and two (2) copies. The
colors of the original and the copies of a Certificate of Origin shall be mutually agreed
upon by the Parties.
3.
A Certificate of Origin shall bear a reference number separately given by each
place or office of issuance.
4.
The original copy shall be forwarded by the producer and/or exporter to the
importer for submission to the customs authority of the importing Party. The duplicate
shall be retained by the issuing authority of the exporting Party. The triplicate shall be
retained by the producer and/or exporter.
5.
The issuing authority shall endeavour to periodically provide records of issuance
of Certificates of Origin, including issuing number and date, producer and/or exporter
and description of goods, to the customs authority of the importing Party.
6.
In cases where a Certificate of Origin is rejected by the customs authority of the
importing Party, the subject Certificate of Origin shall be marked accordingly in box 4
and the original Certificate of Origin shall be returned to the issuing authority within a
reasonable period but not exceeding two (2) months. The issuing authority shall be duly
notified of the grounds for the denial of preferential tariff treatment.
7.
In cases where a Certificate of Origin is not accepted, as stated in paragraph 6,
the customs authority of the importing Party, as it deems fit, should accept the
clarifications made by the issuing authority to accept the Certificate of Origin and
reinstate the preferential tariff treatment. The clarifications should be detailed and
exhaustive in addressing the grounds for denial of preferential tariff treatment raised by
the importing Party.
Rule 6
Neither erasures nor superimpositions shall be allowed on a 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 an official authorised to sign a
Certificate of Origin and certified by the issuing authority. Unused spaces shall be
crossed out to prevent any subsequent addition.
Rule 7
1.
A Certificate of Origin shall be issued at the time of exportation or soon
thereafter whenever the good to be exported can be considered to be originating in the
territory of the exporting Party within the meaning of Annex 3.
2.
The issuing authority of the intermediate Party may issue a back-to-back
Certificate of Origin, if an application is made by the exporter while the good is passing
through its territory, provided that:
(a)
(b)
the importer of the intermediate Party and the exporter who applies for the
back-to-back Certificate of Origin in the intermediate Party are the same;
and
(c)
3.
Upon request of a Party, the Parties shall review the provisions of this Rule and
the implementation thereof, and revise it as may be mutually agreed upon by the Parties.
4.
In exceptional cases where a Certificate of Origin has not been issued at the time
of exportation or soon thereafter due to involuntary errors, omissions or other valid
causes, a Certificate of Origin may be issued retroactively but no later than one year from
the date of shipment, bearing the words ISSUED RETROACTIVELY.
Rule 8
In the event of theft, loss or destruction of a Certificate of Origin, the producer
and/or exporter may apply to the issuing authority for a certified true copy of the original
to be made out on the basis of the export documents in its possession bearing the
endorsement of the words CERTIFIED TRUE COPY in box 12 of a Certificate of
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The certified true copy of a Certificate of Origin shall be issued no later than one year
from the date of issuance of the original Certificate of Origin.
PRESENTATION
Rule 9
For the purposes of claiming preferential tariff treatment, the importer shall
submit to the customs authority of the importing Party at the time of import, a declaration,
a Certificate of Origin including supporting documents (i.e. invoices and, when required,
the through Bill of Lading issued in the territory of the exporting Party) and other
documents as required in accordance with the domestic laws and regulations of the
importing Party.
Rule 10
1.
The Certificate of Origin shall, in accordance with domestic laws and regulations,
be submitted to the customs authority of the importing Party within six (6) months from
the date of issuance by the issuing authority of the exporting Party or the intermediate
exporting Party in the case of back-to-back Certificate of Origin.
2.
Where the Certificate of Origin is submitted to the customs authority of the
importing Party after the expiration of the time-limit as stated in paragraph 1 for its
submission, such Certificate of Origin shall be accepted when the failure to observe such
time-limit results from force majeure or other valid causes beyond the control of the
producer and/or exporter.
3.
In all cases, the customs authority of the importing Party may accept such
Certificate of Origin, provided that the good has been imported before the expiration of
the time-limit of the said Certificate of Origin.
Rule 11
A Certificate of Origin shall not be required for:
(a) a good originating in the territory of a Party which does not exceed
US$ 200.00 FOB; or
(b) a good sent by post from the territory of a Party which does not exceed
US$ 200.00 FOB,
provided that the importation does not form part of one or more importations that may
reasonably be considered to have been undertaken or arranged for the purpose of
avoiding the submission of a Certificate of Origin.
Rule 12
1.
Where the origin of a good is not in doubt, the discovery of minor discrepancies,
between the statements made in a Certificate of Origin and those made in the documents
submitted to the customs authority of the importing Party for the purpose of carrying out
the formalities for importing the good shall not ipso facto invalidate the Certificate of
Origin, if it does in fact correspond to the good submitted.
2.
For multiple items declared under the same Certificate of Origin, a problem
encountered with one of the items listed shall not affect or delay the granting of
preferential tariff treatment and customs clearance of the remaining items listed in that
Certificate of Origin. Paragraph 1(c) of Rule 14 may be applied to the problematic
items.
RECORD KEEPING REQUIREMENT
Rule 13
1.
For the purposes of the verification process pursuant to Rules 14 and 15, the
producer and/or exporter applying for the issuance of a Certificate of Origin shall, subject
to the domestic laws and regulations of the exporting Party, keep its supporting records
for application for not less than three (3) years from the date of issuance of the Certificate
of Origin.
2.
The importer shall keep records relevant to the importation in accordance with
the domestic laws and regulations of the importing Party.
3.
The application for Certificates of Origin and all documents related to such
application shall be retained by the issuing authority for not less than three (3) years from
the date of issuance.
4.
Information relating to the validity of a Certificate of Origin shall be furnished
upon request of the importing Party by an official authorised to sign a Certificate of
Origin and certified by the appropriate government authorities.
5.
Any information communicated between the Parties concerned shall be treated as
confidential and shall be used for the validation of Certificates of Origin purpose only.
VERIFICATION
Rule 14
1.
The importing Party may request the issuing authority of the exporting Party to
conduct a retroactive check at random and/or when the importing Party has reasonable
doubt as to the authenticity of the document or as to the accuracy of the information
regarding the true origin of the good in question or of certain parts thereof. Upon such
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a producers and/or exporters cost statement based on the current cost and prices within
a six-month timeframe of the specified date of exportation3, subject to the following
procedures:
(a)
(b)
(c)
(d)
the issuing authority shall promptly transmit the results of the verification
process to the importing Party which shall then determine whether or not
the subject good is originating. The entire process for retroactive check,
including the process of notifying the issuing authority of the exporting
Party the result of determination on whether or not the good is originating,
shall be completed within six (6) months. While the process of the
retroactive check is being undertaken, sub-paragraph (c) shall be applied.
2.
The customs authority of the importing Party may request an importer for
information or documents relating to the origin of imported good in accordance with its
domestic laws and regulations before requesting the retroactive check pursuant to
paragraph 1.
Rule 15
1.
If the importing Party is not satisfied with the outcome of the retroactive check, it
may, under exceptional circumstances, request verification visits to the exporting Party.
2.
In the case of Korea, the issuing authority referred to Rules 14 and 15, for the purpose of origin
verification for the exported goods into the ASEAN Member countries, refers to the customs authority in
accordance with its customs laws and regulations.
3
With reference to the six-month timeframe, the issuing authority of the exporting Party can choose any
six-month period, before or after the date specified, or any time in between as long as it does not exceed the
period of six months.
(a)
(b)
(ii)
(iii)
(iv)
(ii)
(iii)
(iv)
(v)
(c)
(d)
(e)
3.
The Party conducting the verification visit shall provide the producer and/or
exporter, whose good is subject to such verification, and the relevant issuing authority
with a written determination of whether or not the good subject to such verification
qualifies as an originating good.
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4.
Any suspended preferential tariff treatment shall be reinstated upon the written
determination referred to in paragraph 3 that the good qualifies as an originating good.
5.
The producer and/or exporter shall be allowed thirty (30) days from the date of
receipt of the written determination to provide in writing comments or additional
information regarding the eligibility of the good for preferential tariff treatment. If the
good is still found to be non-originating, the final written determination shall be
communicated to the issuing authority within thirty (30) days from the date of receipt of
the comments/additional information from the producer and/or exporter.
6.
The verification visit process, including the actual visit and the determination
under paragraph 3 whether the good subject to such verification is originating or not,
shall be carried out and its results communicated to the issuing authority within a
maximum period of six (6) months from the first day the initial verification visit was
conducted. While the process of verification is being undertaken, paragraph 1(c) of
Rule 14 shall be applied.
Rule 16
1.
The Parties shall maintain, in accordance with their respective domestic laws and
regulations, the confidentiality of classified business information collected in the process
of verification pursuant to Rules 14 and 15 and shall protect that information from
disclosure that could prejudice the competitive position of the person who provided the
information.
2.
Subject to the domestic laws and regulations, and agreement of the Parties,
classified information may only be disclosed by the authorities of one Party to another,
for the administration and enforcement of origin determination.
SPECIAL CASES
Rule 18
When destination of all or parts of the good exported to the territory of a specified
Party is changed, before or after its arrival in the territory of that Party, the following
shall be observed:
(a)
(b)
Rule 19
(b)
a Certificate of Origin;
(c)
(d)
Rule 20
1.
-19-
-20exporting Party for exhibition in another country and sold during or after the exhibition
for importation into the territory of a Party shall be granted preferential tariff treatment on
the condition that the good meets the requirements as set out in Annex 3, provided that it
is shown to the satisfaction of the customs authority of the importing Party that:
(a)
an exporter has dispatched the good from the territory of the exporting
Party to the country where the exhibition has been held and has exhibited
it there;
(b)
(c)
2.
For the purposes of implementing paragraph 1, a Certificate of Origin shall be
provided to the relevant government authorities of the importing Party. The name and
address of the exhibition shall be indicated. As an evidence for the identification of the
good and the conditions under which it was exhibited, a certificate issued by the relevant
government authorities of the country where the exhibition took place together with
supporting documents prescribed in sub-paragraph (d) of Rule 19 may be required.
3.
Paragraph 1 shall apply to any trade, agricultural or crafts exhibition, fair or
similar show or display in shops or business premises with a view to the sale of foreign
good and where the good remains under customs control during the exhibition.
Rule 21
1.
Customs authority in the importing Party may accept Certificates of Origin in
cases where the sales invoice is issued either by a company located in a third country or
by an exporter for the account of the said company, provided that the good meets the
requirements of Annex 3.
2.
The exporter of the goods shall indicate third country invoicing and such
information as name and country of the company issuing the invoice in the Certificate of
Origin.
2.
Each Party shall provide legal sanctions for fraudulent acts related to a
Certificate of Origin.
-21-
-684ATTACHMENT
Original (Duplicate/Triplicate/Quadruplicate)
Reference No.
1. Goods consigned from (Exporter's business name,
address, country)
PREFERENTIAL TARIFF
CERTIFICATE OF ORIGIN
(Combined Declaration and Certificate)
FORM AK
country)
Issued in ______________
(Country)
See Notes Overleaf
Departure date
Port of Discharge
..................................................................................
Signature of Authorised Signatory of the Importing
Country
5. Item
number
6. Marks and
8. Origin criterion
9. Gross
numbers on
packages, description of
(see Notes
weight or
date of
packages
overleaf)
other quantity
Invoices
and value
(FOB)
country)
12. Certification
were produced in
exporter is correct.
.............................................................
(Country)
.............................................................
(Importing Country)
.............................................................
................................................................................
authorised signatory
certifying authority
13.
Third Country Invoicing
Exhibition
Back-to-Back CO
OVERLEAF NOTES
1.
Parties which accept this form for the purpose of preferential tariff under the KOREA-ASEAN Free Trade Agreement
(KAFTA):
2.
BRUNEI DARUSSALAM
CAMBODIA
INDONESIA
REPUBLIC OF KOREA
LAOS
MALAYSIA
MYANMAR
PHILIPPINES
SINGAPORE
THAILAND
VIETNAM
CONDITIONS: To enjoy preferential tariff under the KAFTA, goods sent to any Parties listed above:
(i)
must fall within a description of goods eligible for concessions in the country of destination;
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(ii)
must comply with the consignment conditions in accordance with Rule 9 of Annex 3 (Rules of Origin) of
the KAFTA; and
(iii)
3.
must comply with the origin criteria in Annex 3 (Rules of Origin) of the KAFTA.
ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter and/or producer must indicate in box 8 of
this Form, the origin criteria met, in the manner shown in the following table:
Circumstances of production or
Insert in box 8
(b) Goods satisfying Rule 4.1 of Annex 3 (Rules of Origin) of the AKFTA
WO
CTH or
RVC 40%
- CTC
- WO-AK
- Specific Processes
Specific Processes
(d)
4.
Rule 6
EACH ARTICLE MUST QUALIFY: It should be noted that all the goods 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 GOODS: The description of goods must be sufficiently detailed to enable the goods to be
identified by the Customs Officers examining them. Name of manufacturer, any trade mark shall also be specified.
6.
HARMONIZED SYSTEM NUMBER: The Harmonized System number shall be that of the importing Party.
7.
8.
EXPORTER: The term Exporter in box 11 may include the manufacturer or the producer.
FOR OFFICIAL USE: The Customs Authority of the importing Party must indicate () in the relevant boxes in
column 4 whether or not preferential tariff is accorded.
9.
THIRD COUNTRY INVOICING: In cases where invoices are issued by a third country, the Third Country
Invoicing box should be ticked () and such informations as name and country of the company issuing the invoice
shall be indicated in box 7.
10.
EXHIBITIONS: In cases where goods are sent from the territory of the exporting Party for exhibition in another
country and sold during or after the exhibition for importation into the territory of a Party, in accordance with Rule 20
of the Operational Certification Procedures, the Exhibitions box should be ticked () and the name and address of
the exhibition indicated in box 2.
11.
BACK-TO-BACK CERTIFICATE OF ORIGIN: In cases of Back-to-Back CO, in accordance with Rule 7 (2) of the
Operational Certification Procedures, the Back-to-Back CO box should be ticked ().
-687-
-688-
APPENDIX 2
PRODUCT SPECIFIC RULES
Serial
Harmonized System Code
Product Description
No
Section I Live Animals; Animal Products
1
Live Animals
Chapter
01
2
Chapter
Wholly-Obtained or Produced in
the territory of the exporting Party
02
Wholly-Obtained or Produced in
Chapter
03
Live fish.
Wholly-Obtained or Produced in
the territory of the exporting Party
03.02
Wholly-Obtained or Produced in
03.04.
5
03.03
03.04
Wholly-Obtained or Produced in
0304.10
- Fresh or chilled
Wholly-Obtained or Produced in
the territory of the exporting Party
0304.20
- Frozen fillets
Wholly-Obtained or Produced in
the territory of any Party
0304.90
- Other
Wholly-Obtained or Produced in
the territory of any Party
03.05
0305.10
Wholly-Obtained or Produced in
human consumption
Serial
Harmonized System Code
Product Description
No
10
11
0305.20
0305.30
Wholly-Obtained or Produced in
salted or in brine
Wholly-Obtained or Produced in
not smoked
0305.41
Wholly-Obtained or Produced in
kisutch,Oncorhynchus
14
0305.42
0305.49
Wholly-Obtained or Produced in
pallasii)
- - Other
Wholly-Obtained or Produced in
the territory of any Party
16
0305.51
0305.59
Wholly-Obtained or Produced in
macrocephalus)
- - Other
18
19
0305.61
0305.62
0305.63
Wholly-Obtained or Produced in
pallasii)
Wholly-Obtained or Produced in
macrocephalus)
Wholly-Obtained or Produced in
the territory of the exporting Party
20
0305.69
- - Other
-689-
-690-
Serial
Harmonized System Code
Product Description
No
less than 40 percent of the FOB
value of the good
03.06
21
22
0306.11
0306.12
Wholly-Obtained or Produced in
Wholly-Obtained or Produced in
the territory of any Party
23
0306.13
Wholly-Obtained or Produced in
the territory of any Party
24
0306.14
- - Crabs
Wholly-Obtained or Produced in
the territory of any Party
25
0306.19
Wholly-Obtained or Produced in
consumption
- Not frozen
26
27
0306.21
0306.22
Wholly-Obtained or Produced in
Wholly-Obtained or Produced in
the territory of any Party
28
0306.23
Wholly-Obtained or Produced in
the territory of any Party
29
0306.24
- - Crabs
Wholly-Obtained or Produced in
the territory of the exporting Party
30
0306.29
Wholly-Obtained or Produced in
Serial
Harmonized System Code
Product Description
No
consumption
03.07
31
0307.10
- Oysters
Wholly-Obtained or Produced in
the territory of any Party
0307.21
Wholly-Obtained or Produced in
the territory of any Party
33
0307.29
- - Other
Wholly-Obtained or Produced in
the territory of any Party
0307.31
Wholly-Obtained or Produced in
the territory of the exporting Party
35
0307.39
- - Other
Wholly-Obtained or Produced in
the territory of the exporting Party
0307.41
Wholly-Obtained or Produced in
the territory of the exporting Party
37
0307.49
- - Other
Wholly-Obtained or Produced in
the territory of any Party
0307.51
-691-
Wholly-Obtained or Produced in
-692-
Serial
Harmonized System Code
Product Description
No
the territory of the exporting Party
39
0307.59
- - Other
Wholly-Obtained or Produced in
the territory of any Party
40
0307.60
Wholly-Obtained or Produced in
the territory of the exporting Party
0307.91
Wholly-Obtained or Produced in
the territory of the exporting Party
42
0307.99
- - Other
Wholly-Obtained or Produced in
the territory of any Party
Chapter
04
43
0401.10
44
0401.20
45
0401.30
Wholly-Obtained or Produced in
1%
Wholly-Obtained or Produced in
Wholly-Obtained or Produced in
the territory of the exporting Party
46
04.02
Wholly-Obtained or Produced in
sweetening matter.
47
04.03
Serial
Harmonized System Code
Product Description
No
/ from milk; or A regional value
content of not less than 45 percent
of the FOB value of the good
04.04
48
0404.10
Wholly-Obtained or Produced in
49
0404.90
- Other
Wholly-Obtained or Produced in
the territory of the exporting Party
50
04.05
04.06
51
52
Wholly-Obtained or Produced in
0406.20
Wholly-Obtained or Produced in
Wholly-Obtained or Produced in
the territory of the exporting Party
53
0406.30
-693-
-694-
Serial
Harmonized System Code
Product Description
No
of the good
54
0406.40
- Blue-veined cheese
Wholly-Obtained or Produced in
the territory of the exporting Party
55
0406.90
- Other cheese
Wholly-Obtained or Produced in
the territory of the exporting Party
56
04.07
57
04.08
Wholly-Obtained or Produced in
cooked.
Wholly-Obtained or Produced in
04.09
Natural honey.
Wholly-Obtained or Produced in
the territory of the exporting Party
Wholly-Obtained or Produced in
Chapter
Wholly-Obtained or Produced in
05
Chapter
Wholly-Obtained or Produced in
06
59
60
04.10
Ornamental Foliage
62
Chapter
Wholly-Obtained or Produced in
07
and Tubers
Chapter
08
Fruit or Melons
08.01
Serial
Harmonized System Code
Product Description
No
- Coconuts
63
0801.11
- - Desiccated
Wholly-Obtained or Produced in
the territory of the exporting Party
64
0801.19
- - Other
Wholly-Obtained or Produced in
the territory of the exporting Party
- Brazil nuts
65
0801.21
- - In shell
Wholly-Obtained or Produced in
the territory of the exporting Party
66
0801.22
- - Shelled
Wholly-Obtained or Produced in
the territory of the exporting Party
- Cashew nuts
67
0801.31
- - In shell
Wholly-Obtained or Produced in
the territory of any Party
68
0801.32
- - Shelled
Wholly-Obtained or Produced in
the territory of any Party
69
70
08.02
08.03
08.04
Wholly-Obtained or Produced in
Wholly-Obtained or Produced in
dried.
71
0804.10
- Dates
Wholly-Obtained or Produced in
the territory of the exporting Party
72
0804.20
- Figs
Wholly-Obtained or Produced in
the territory of the exporting Party
73
0804.30
- Pineapples
Wholly-Obtained or Produced in
the territory of any Party
74
0804.40
- Avocados
Wholly-Obtained or Produced in
the territory of any Party
75
0804.50
-695-
Wholly-Obtained or Produced in
-696-
Serial
Harmonized System Code
Product Description
No
the territory of any Party
76
08.05
Wholly-Obtained or Produced in
the territory of the exporting Party
77
08.06
Wholly-Obtained or Produced in
the territory of the exporting Party
78
79
08.07
08.08
Wholly-Obtained or Produced in
Wholly-Obtained or Produced in
the territory of the exporting Party
80
81
08.09
08.10
Wholly-Obtained or Produced in
Wholly-Obtained or Produced in
the territory of the exporting Party
82
08.11
Wholly-Obtained or Produced in
08.12
Wholly-Obtained or Produced in
84
0813.10
- Apricots
Wholly-Obtained or Produced in
the territory of the exporting Party
85
0813.20
- Prunes
Wholly-Obtained or Produced in
the territory of the exporting Party
86
0813.30
- Apples
Wholly-Obtained or Produced in
the territory of the exporting Party
87
0813.40
- Other fruit
Wholly-Obtained or Produced in
Serial
Harmonized System Code
Product Description
No
the territory of the exporting Party
88
0813.50
89
08.14
Wholly-Obtained or Produced in
Chapter
Wholly-Obtained or Produced in
09
09.01
90
0901.11
- - Not decaffeinated
Wholly-Obtained or Produced in
the territory of the exporting Party
91
0901.12
- - Decaffeinated
- Coffee, roasted
92
0901.21
- - Not decaffeinated
93
0901.22
- - Decaffeinated
94
0901.90
- Other
95
09.02
Wholly-Obtained or Produced in
the territory of the exporting Party
-697-
-698-
Serial
Harmonized System Code
Product Description
No
96
09.03
Mat.
Wholly-Obtained or Produced in
the territory of the exporting Party
09.04
97
0904.11
Wholly-Obtained or Produced in
the territory of the exporting Party
98
0904.12
- - Crushed or ground
99
100
0904.20
09.05
Wholly-Obtained or Produced in
Vanilla.
Wholly-Obtained or Produced in
the territory of the exporting Party
09.06
101
Wholly-Obtained or Produced in
the territory of the exporting Party
102
0906.20
- Crushed or ground
103
09.07
Wholly-Obtained or Produced in
the territory of the exporting Party
104
09.08
Wholly-Obtained or Produced in
the territory of the exporting Party
105
09.09
09.10
Wholly-Obtained or Produced in
106
0910.10
- Ginger
Wholly-Obtained or Produced in
the territory of the exporting Party
Serial
Harmonized System Code
Product Description
No
107
0910.20
- Saffron
Wholly-Obtained or Produced in
the territory of the exporting Party
108
0910.30
- Turmeric (curcuma)
Wholly-Obtained or Produced in
the territory of the exporting Party
109
0910.40
Wholly-Obtained or Produced in
the territory of the exporting Party
110
0910.50
- Curry
- Other spices
111
0910.91
Chapter
112
0910.99
- - Other
113
Chapter
Wholly-Obtained or Produced in
Cereals
10
114
Chapter
11
11.02
115
1102.10
- Rye flour
Wholly-Obtained or Produced in
the territory of the exporting Party
116
1102.20
Wholly-Obtained or Produced in
the territory of the exporting Party
117
1102.30
- Rice flour
Wholly-Obtained or Produced in
the territory of any Party
118
1102.90
- Other
-699-
-700-
Serial
Harmonized System Code
Product Description
No
that the materials of Headings
10.03 and 10.06 are WhollyObtained or Produced in the
territory of any Party; or A
regional value content of not less
than 40 percent of the FOB value
of the good, provided that the
materials of Headings 10.03 and
10.06 are Wholly-Obtained or
Produced in the territory of any
Party
11.03
119
1103.11
- - Of wheat
120
1103.13
- - Of maize (corn)
121
1103.19
- - Of other cereals
Serial
Harmonized System Code
Product Description
No
Party
122
1103.20
- Pellets
11.04
123
1104.12
- - Of oats
124
1104.19
- - Of other cereals
-701-
-702-
Serial
Harmonized System Code
Product Description
No
10.06 are Wholly-Obtained or
Produced in the territory of any
Party
- Other worked grains (for example, hulled,
pearled, sliced or kibbled)
125
1104.22
- - Of oats
Wholly-Obtained or Produced in
the territory of the exporting Party
126
1104.23
- - Of maize (corn)
Wholly-Obtained or Produced in
the territory of the exporting Party
127
1104.29
- - Of other cereals
Wholly-Obtained or Produced in
the territory of the exporting Party
128
1104.30
11.05
Wholly-Obtained or Produced in
ground
129
1105.10
130
1105.20
Wholly-Obtained or Produced in
the territory of the exporting Party
131
11.06
11.07
132
- Not roasted
133
1107.20
- Roasted
Wholly-Obtained or Produced in
the territory of the exporting Party
Serial
Harmonized System Code
Product Description
No
134
11.08
Starches; inulin.
135
11.09
Wholly-Obtained or Produced in
the territory of the exporting Party
136
Chapter
Wholly-Obtained or Produced in
12
137
Chapter
13
13.02
Wholly-Obtained or Produced in
138
1302.11
- - Opium
Wholly-Obtained or Produced in
the territory of the exporting Party
139
1302.12
- - Of liquorice
Wholly-Obtained or Produced in
the territory of the exporting Party
140
1302.13
- - Of hops
Wholly-Obtained or Produced in
the territory of the exporting Party
141
142
1302.14
1302.19
Wholly-Obtained or Produced in
containing rotenone
- - Other
Wholly-Obtained or Produced in
the territory of the exporting Party
143
1302.20
Wholly-Obtained or Produced in
the territory of the exporting Party
-703-
-704-
Serial
Harmonized System Code
Product Description
No
- Mucilages and thickeners, whether or not
modified, derived from vegetable products
144
1302.31
- - Agar-agar
145
1302.32
Wholly-Obtained or Produced in
1302.39
- - Other
Wholly-Obtained or Produced in
the territory of the exporting Party
147
Chapter
Wholly-Obtained or Produced in
14
Included
Section III Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes
Chapter
15
148
1515.50
15.17
Serial
Harmonized System Code
Product Description
No
preparations of animal or vegetable fat
or oils or of fractions of different fats or
oils of this Chapter, other than edible
fats or oils or their fractions of heading
15.16.
149
1517.10
150
1517.90
- Other
151
15.18
16
152
16.01
16.02
-705-
-706-
Serial
Harmonized System Code
Product Description
No
153
1602.20
154
1602.31
- - Of turkeys
155
1602.32
domesticus
156
1602.39
- - Other
Serial
Harmonized System Code
Product Description
No
Produced in the territory of the
exporting Party; or A regional
value content of not less than 40
percent of the FOB value of the
good, provided that materials from
Chapters 1, 2 and 5 are WhollyObtained or Produced in the
territory of the exporting Party
- Of swine
157
1602.41
158
1602.42
159
1602.49
-707-
-708-
Serial
Harmonized System Code
Product Description
No
territory of the exporting Party
160
1602.50
- Of bovine animals
161
1602.90
any animal
16.04
162
1604.11
- - Salmon
163
1604.12
- - Herrings
Serial
Harmonized System Code
Product Description
No
164
1604.13
sprats
165
1604.15
- - Mackerel
166
1604.16
- - Anchovies
167
1604.19
- - Other
168
1604.20
169
1604.30
16.05
-709-
-710-
Serial
Harmonized System Code
Product Description
No
invertebrates, prepared or preserved.
170
1605.10
- Crab
171
1605.20
172
1605.30
- Lobster
173
1605.40
- Other crustaceans
174
1605.90
- Other
Serial
Harmonized System Code
Product Description
No
than 40 percent of the FOB value
of the good, provided that the
materials from Chapter 3 are
Wholly-Obtained or Produced in
the territory of any Party
Chapter
19
175
1901.10
Change to Subheading1901.10
retail sale
176
1901.20
-711-
-712-
Serial
Harmonized System Code
Product Description
No
regional value content of not less
than 40 percent of the FOB value
of the good, provided that
materials from Chapters 10 and 11
are originating in the territory of
anyParty
177
1901.90
- Other
19.04
178
1904.90
- Other
Serial
Harmonized System Code
Product Description
No
a non-Party used in the production
of the good unless the nonoriginating material is provided
for in a different sub-heading from
that of the good; or A regional
value content of not less than 40
percent of the FOB value of the
good ; Others: Change to
Subheading 1904.90 from any
other Heading; or A regional value
content of not less than 40 percent
of the FOB value of the good
19.05
179
1905.31
- - Sweet biscuits
180
1905.32
181
1905.90
- Other
-713-
-714-
Serial
Harmonized System Code
Product Description
No
of the good
Chapter
20
20.03
182
2003.90
- Other
20.05
183
2005.90
vegetables
184
20.06
20.08
Serial
Harmonized System Code
Product Description
No
or other sweetening matter or spirit, not
elsewhere specified or included.
- Nuts, ground-nuts and other seeds,
whether or not mixed together
185
2008.11
- - Ground-nuts
186
2008.19
187
2008.20
- Pineapples
-715-
-716-
Serial
Harmonized System Code
Product Description
No
- Other, including mixtures other than those
of subheading 20.08.19
188
2008.92
- - Mixtures
189
2008.99
- - Other
20.09
190
2009.41
191
2009.49
- - Other
- Apple juice
192
2009.80
Serial
Harmonized System Code
Product Description
No
regional value content of not less
than 40 percent of the FOB value
of the good
193
2009.90
- Mixtures of juices
Chapter
21
21.01
194
2101.20
21.03
-717-
-718-
Serial
Harmonized System Code
Product Description
No
mustard flour and meal and prepared
mustard.
195
2103.90
- Other
21.06
196
2106.90
- Other
Chapter
22
Serial
Harmonized System Code
Product Description
No
22.02
197
2202.10
198
2202.90
- Other
199
22.03
22.04
2204.21
201
2204.29
- - Other
-719-
-720-
Serial
Harmonized System Code
Product Description
No
from any other Chapter; or A
regional value content of not less
than 40 percent of the FOB value
of the good
22.08
202
2208.20
grape marc
203
2208.30
- Whiskies
204
2208.70
Chapter
23
205
2301.20
Serial
Harmonized System Code
Product Description
No
of the good
23.06
206
2306.50
- Of coconut or copra
207
23.08
Wholly-Obtained or Produced in
23.09
208
2309.90
- Other
-721-
-722-
Serial
Harmonized System Code
Product Description
No
value of the good
Chapter
24
Substitutes
209
24.01
24.02
Wholly-Obtained or Produced in
refuse.
210
2402.20
Organic Chemicals
29
29.21
Amine-function compounds.
2921.21
212
2921.29
- - Other
29.22
Oxygen-function amino-compounds.
Serial
Harmonized System Code
Product Description
No
- Amino-alcohols, other than those
containing more than one kind of oxygen
function, their ethers and esters; salts
thereof
213
2922.12
214
2922.13
2922.41
2923.90
- Other
Chapter
33
-723-
-724-
Serial
Harmonized System Code
Product Description
No
33.01
217
3301.30
- Resinoids
218
3301.90
- Other
Section VII Plastics and Articles Thereof; Rubber and Articles Thereof
Rubber and Articles Thereof
Chapter
40
40.11
Serial
Harmonized System Code
Product Description
No
219
4011.10
220
4011.20
221
4011.40
Section VIII Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar
Containers; Articles of Animal Gut (Other than Silk-worm Gut)
Chapter
42
222
4203.21
Silk
50
223
50.01
-725-
-726-
Serial
Harmonized System Code
Product Description
No
percent of the FOB value of the
good
224
50.02
225
50.03
stock).
226
50.04
227
50.05
228
50.06
229
50.07
Serial
Harmonized System Code
Product Description
No
230
Chapter
51
231
51.02
combed.
232
51.03
garnetted stock.
233
51.04
234
51.05
wool in fragments).
235
51.06
retail sale.
236
51.07
retail sale.
-727-
-728-
Serial
Harmonized System Code
Product Description
No
percent of the FOB value of the
good
237
51.08
238
51.09
239
51.10
sale.
240
51.11
241
51.12
242
51.13
of horsehair.
Serial
Harmonized System Code
Product Description
No
two preparatory or finishing
operations; or A regional value
content of not less than 40 percent
of the FOB value of the good
Chapter
Cotton
52
243
52.01
244
52.02
garnetted stock).
245
52.03
246
52.04
247
52.05
248
52.06
-729-
-730-
Serial
Harmonized System Code
Product Description
No
good
249
52.07
250
Chapter
53
garnetted stock).
251
53.02
garnetted stock).
252
253
53.03
53.04
good
254
53.05
Serial
Harmonized System Code
Product Description
No
tow, noils and waste of these fibres
good
53.06
Flax yarn.
53.07
of heading 53.03.
257
53.08
paper yarn.
258
53.09
259
53.10
260
53.11
-731-
-732-
Serial
Harmonized System Code
Product Description
No
two preparatory or finishing
operations; or A regional value
content of not less than 40 percent
of the FOB value of the good
Chapter
Man-Made Filaments
54
261
54.01
262
54.02
than 67 decitex.
263
54.03
than 67 decitex.
264
54.04
good
54.05
good
Serial
Harmonized System Code
Product Description
No
266
54.06
Chapter
55
267
55.01
268
55.02
269
55.03
spinning.
270
55.04
spinning.
271
55.05
-733-
-734-
Serial
Harmonized System Code
Product Description
No
272
55.06
273
55.07
274
55.08
sale.
275
55.09
retail sale
276
55.10
retail sale.
277
55.11
Chapter
56
Serial
Harmonized System Code
Product Description
No
278
56.01
mill neps.
279
56.02
280
56.03
laminated.
281
282
283
284
56.04
56.05
56.06
56.07
or plastics.
good
good
good
plastics.
good
-735-
-736-
Serial
Harmonized System Code
Product Description
No
285
56.08
286
56.09
included.
287
Chapter
57
Coverings
57.01
288
289
57.02
57.03
hand-woven rugs.
good
290
57.04
291
57.05
Serial
Harmonized System Code
Product Description
No
percent of the FOB value of the
good
Chapter
58
292
58.01
58.06.
293
58.02
294
58.03
heading 58.06.
295
296
297
58.04
58.05
58.06
60.02 to 60.06.
good
good
(bolducs).
good
-737-
-738-
Serial
Harmonized System Code
Product Description
No
298
58.07
299
58.08
300
58.09
articles.
good
good
included.
301
58.10
motifs.
302
58.11
good
Chapter
59
303
59.01
good
Serial
Harmonized System Code
Product Description
No
fabrics of a kind used for hat
foundations.
304
59.02
viscose rayon.
305
59.03
306
59.04
307
59.05
308
59.06
309
59.07
the like.
310
59.08
-739-
-740-
Serial
Harmonized System Code
Product Description
No
311
59.09
good
312
59.10
313
59.11
good
Chapter.
314
Chapter
61
315
61.02
Serial
Harmonized System Code
Product Description
No
316
61.03
317
61.04
318
61.05
crocheted.
319
61.06
320
61.07
crocheted.
-741-
-742-
Serial
Harmonized System Code
Product Description
No
321
61.08
322
61.09
or crocheted.
323
61.10
324
61.11
325
61.12
knitted or crocheted.
Serial
Harmonized System Code
Product Description
No
326
61.13
or 59.07.
327
61.14
328
61.15
329
61.16
crocheted.
330
61.17
clothing accessories.
-743-
-744-
Serial
Harmonized System Code
Product Description
No
331
Chapter
62
62.01
heading 62.03.
332
62.02
333
62.03
swimwear).
334
62.04
swimwear).
335
62.05
Serial
Harmonized System Code
Product Description
No
than 40 percent of the FOB value
of the good
336
62.06
shirt-blouses.
337
62.07
articles.
338
62.08
articles.
339
62.09
accessories.
340
62.10
-745-
-746-
Serial
Harmonized System Code
Product Description
No
regional value content of not less
than 40 percent of the FOB value
of the good
341
62.11
other garments.
342
62.12
or crocheted.
343
62.13
Handkerchiefs.
344
62.14
Serial
Harmonized System Code
Product Description
No
through 58.02, 60.01 through
60.06 are originating and the good
is both cut and sewn in the
territory of the exporting Party; or
A regional value content of not
less than 40 percent of the FOB
value of the good
345
62.15
346
62.16
347
62.17
62.12.
348
Chapter
63
63.01
-747-
-748-
Serial
Harmonized System Code
Product Description
No
54.08, 55.12 through 55.16, 58.01
through 58.02, 60.01 through
60.06 are orignating in the
territory of any Party and the good
is both cut and sewn in the
territory of any Party; or A
regional value content of not less
than 40 percent of the FOB value
of the good
349
63.02
kitchen linen.
350
63.03
Serial
Harmonized System Code
Product Description
No
351
63.04
352
63.05
packing of goods.
353
63.06
-749-
-750-
Serial
Harmonized System Code
Product Description
No
is both cut and sewn in the
territory of anyParty; or A regional
value content of not less than 40
percent of the FOB value of the
good
354
63.07
patterns.
355
63.08
Serial
Harmonized System Code
Product Description
No
356
63.09
Wholly-Obtained or Produced in
the territory of the exporting Party
357
63.10
Wholly-Obtained or Produced in
68
358
6802.91
68.11
359
6811.20
articles
-751-
-752-
Serial
Harmonized System Code
Product Description
No
Section XIV - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles
thereof; imitation jewellery; coin
Chapter
71
360
71.01
Wholly-Obtained or Produced in
361
7102.10
- Unsorted
- Industrial
362
7102.21
bruted
363
7102.29
- - Other
- Non-industrial
364
7102.31
bruted
Serial
Harmonized System Code
Product Description
No
than 40 percent of the FOB value
of the good
365
7102.39
- - Other
71.03
366
7103.10
shaped
- Otherwise worked
367
7103.91
368
7103.99
- - Other
71.04
-753-
-754-
Serial
Harmonized System Code
Product Description
No
reconstructed precious or semi-precious
stones, temporarily strung for
convenience of transport.
369
7104.10
- Piezo-electric quartz
370
7104.20
roughly shaped
371
7104.90
- Other
71.05
372
7105.90
- Other
71.13
373
7113.11
Serial
Harmonized System Code
Product Description
No
of the good
374
7113.20
71.14
375
7114.11
376
7114.20
71.15
377
7115.90
- Other
71.16
-755-
-756-
Serial
Harmonized System Code
Product Description
No
(natural, synthetic or reconstructed).
378
7116.10
379
7116.20
71.17
Imitation jewellery.
7117.11
381
7117.90
- Other
72
382
72.09
Serial
Harmonized System Code
Product Description
No
a width of less than 600 mm.
7220.11
384
7220.12
Chapter
74
385
74.08
Copper wire.
386
74.13
insulated
Chapter
76
387
76.05
Aluminium wire.
388
76.14
insulated.
-757-
-758-
Serial
Harmonized System Code
Product Description
No
value content of not less than 40
percent of the FOB value of the
good
Chapter
81
thereof
Magnesium and articles thereof,
including waste and scrap.
- Unwrought magnesium
389
8104.30
Chapter
83
83.05
390
8305.10
391
8305.20
- Staples in strips
392
8305.90
Serial
Harmonized System Code
Product Description
No
regional value content of not less
than 40 percent of the FOB value
of the good
Section XVI - Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof; Sound Recorders and Reproducers, Television
Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles
Chapter
84
393
8415.10
"split-system"
84.79
394
8479.81
wire coil-winders
395
8479.89
- - Other
396
8482.10
- Ball bearings
-759-
-760-
Serial
Harmonized System Code
Product Description
No
regional value content of not less
than 40 percent of the FOB value
of the good
Chapter
85
397
8504.50
- Other inductors
85.18
398
8518.30
loudspeakers
399
8518.50
Serial
Harmonized System Code
Product Description
No
85.19
400
8519.31
mechanism
85.22
401
8522.90
- Other
85.25
402
8525.20
reception apparatus
-761-
-762-
Serial
Harmonized System Code
Product Description
No
85.28
403
8528.12
- - Colour
85.29
404
8529.90
- Other
85.32
405
8532.22
- - Aluminium electrolytic
Serial
Harmonized System Code
Product Description
No
85.36
406
8536.10
- Fuses
85.39
407
8539.21
- - Tungsten halogen
8539.31
409
8539.90
- Parts
-763-
-764-
Serial
Harmonized System Code
Product Description
No
of the good
85.40
410
8540.20
cathode tubes
411
8540.40
0.4mm
412
8540.60
8540.71
- - Magnetrons
Serial
Harmonized System Code
Product Description
No
414
8540.72
- - Klystrons
415
8540.89
- - Other
- Parts
416
8540.91
- - Of cathode-ray tubes
85.41
Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including
photovoltaic cells whether or not
assembled in modules or made up into
panels; light emitting diodes; mounted
piezo-electric crystals.
- Transistors, other than photosensitive
transistors
417
8541.90
- Parts
-765-
-766-
Serial
Harmonized System Code
Product Description
No
85.43
418
8543.89
- - Other
Chapter
87
419
8702.10
420
8702.90
diesel)
- Other
87.03
421
8703.21
1,000 cc
422
8703.22
Serial
Harmonized System Code
Product Description
No
value of the good
423
8703.23
424
8703.24
cc
8703.31
1,500 cc
426
8703.32
427
8703.33
2,500cc
428
8703.90
- Other
87.04
goods.
429
8704.10
8704.21
-767-
-768-
Serial
Harmonized System Code
Product Description
No
value of the good
431
8704.22
432
8704.23
8704.31
434
8704.32
- - g.v.w. exceeding 5t
435
8704.90
- Other
87.08
436
8708.94
steering boxes
437
8708.99
- - Other
438
87.11
Chapter
89
Serial
Harmonized System Code
Product Description
No
89.07
439
8907.10
- Inflatable rafts
Section XVIII - Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical
Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof
Chapter
90
90.02
9002.11
enlargers or reducers
441
9002.19
- - Other
442
9002.20
- Filters
-769-
-770-
Serial
Harmonized System Code
Product Description
No
of the good
443
9002.90
- Other
94
444
445
9403.40
kitchen
446
9403.50
bedroom
447
9403.60
APPENDIX 3
EXPLANATORY NOTES TO ANNEX 3
1.
3.
(a)
(b)
(c)
(d)
(e)
embroidery which represents less than five (5) percent of the total area
of the embroidered goods or embroidery which contributes less than
five (5) percent of the total weight of the embroidered goods.
-771-
-7724.
Aquacultural goods
List of Goods
(a) Each Party shall apply Rule 6 to goods listed in its individual list attached
hereto. The total number of goods in the individual list of each country shall
be one hundred at HS six digits.
(b) Korea may request amendment of the lists referred to in sub-paragraph (a),
which ASEAN Member Countries shall consider in good faith. Such
amendment shall be adopted when mutually agreed by Korea and the Party
concerned for the list.
2.
Origin Conferring
the total value of non-originating input1 does not exceed 40 per cent of
"total value of non-originating input" shall mean the value of any non-originating materials added
inside as well as any materials added and all other cost accumulated outside Korea and ASEAN
Member Countries, including transport costs.
-773-
-774the FOB price of the final good for which originating status is claimed;
and
(ii) the value of originating materials exported from a Party is not less than
60 per cent of the total value of materials used in manufacturing the
final good.
(b) Except as otherwise provided in this Note, relevant rules in Annex 3 of the
Agreement on Trade in Goods shall be applied mutatis mutandis to the
origin conferring of the goods to which Rule 6 applies.
3.
4.
Special Safeguard
(a) When a Party determines that there is an increase of importation of a good
covered by Rule 6 into the territory of that Party in such quantities and
under such conditions as to cause, or threaten to cause, serious injury to its
domestic industry, that Party shall be free to suspend the application of Rule
6 to such a good for such a period of time as it may consider necessary to
prevent or remedy such injury or threat to cause injury to the domestic
industry of the Party.
(b) A Party that intends to suspend the application of Rule 6 pursuant to sub-
With regard to Korea, issuing authority means the Korean customs authority.
paragraph (a) shall notify to Korea two months in advance of the start of the
suspension period and afford Korea an opportunity to exchange views with
it in respect of the proposed suspension.
(c) The period mentioned in sub-paragraph (a) of this paragraph may be
extended provided that the Party has taken the action of suspension
(hereinafter referred to as Suspending Party) has determined that the
suspension continues to be necessary to prevent or remedy injury.
(d) In critical circumstances, where delay would cause damage which would be
difficult to repair, the suspension of the application of Rule 6 under subparagraph (a) of this paragraph may be taken provisionally without two
months advance notification to Korea, on the condition that notification
shall be made before such suspension takes effect.
(e) When a Party has made a determination mentioned in sub-paragraph (a) and
the requirements set out in sub-paragraph (b) are fulfilled, the Party
concerned may suspend the application of Rule 6 unilaterally and
unconditionally, including as follows:
(i) there shall be no obligation to prove that there is serious injury;
(ii) there shall be no obligation for advance consultation;
(iii) there shall be no limit to the duration or frequency of suspension; and
(iv) there shall be no obligation for compensation.
5.
Annual Review
(a) Parties shall review the implementation and operation of Rule 6 at the
Implementing Committee which shall convene in accordance with
paragraph 6 of Article 5.3 of the Framework Agreement on Comprehensive
Economic Cooperation among the Governments of the Republic of Korea
and the Member Countries of the Association of the Southeast Asian
Nations. For this purpose:
(i)
(ii) the importing Party shall provide upon the request of the Implementing
-775-
Option of Rescinding
Anytime five years after the entry into force of the Agreement on Trade in Goods,
an ASEAN Member Country will have an option of rescinding the application of this
Note when it determines, on the basis of a review and on its own discretion, that its
interests have been seriously damaged as a consequence of the application of Rule 6.
7.
Any dispute concerning the interpretation, implementation or application of
this Note shall not be subject to the procedures and mechanism as set out in the
Agreement on Dispute Settlement Mechanism under the Framework Agreement on
Comprehensive Economic Cooperation among the Governments of the Republic of
Korea and the Member Countries of the Association of the Southeast Asian Nations.
8.
Nothing in this Note shall affect the rights and obligations of the Parties
under the Agreement on Trade in Goods, including Article 9 (Safeguard Measures)
thereof.
I would be grateful if you would confirm that the understanding of my
Government as stated above is shared by your Government and that this
understanding, during its period of validity, shall be treated as an integral part of the
Agreement on Trade in Goods.
Sincerely,
Kim Hyun-Chong
Minister for Trade
-777-
ANNEX 3
RULES OF ORIGIN
In determining the origin of a good eligible for preferential tariff treatment
pursuant to Article 5 of this Agreement, the following Rules shall apply:
Rule 1
Definitions
For the purposes of this Annex:
CIF means the value of the good imported, and includes the cost of freight and insurance
up to the port or place of entry into the country of importation;
FOB means the free-on-board value of a good, inclusive of the cost of transport from the
producer to the port or site of final shipment abroad;
goods shall include materials or products, which can be wholly obtained or produced,
even if they are intended for later use as materials in another production process. For the
purposes of this Annex, the terms goods and products can be used interchangeably
and the terms good and product shall be interpreted accordingly;
Harmonized System means the nomenclature of the Harmonized Commodity
Description and Coding System defined in the International Convention on the
Harmonized Commodity Description and Coding System including all legal notes thereto,
as in force and as amended from time to time;
identical and interchangeable materials means materials being of the same kind and
commercial quality, possessing the same technical and physical characteristics, and
which once they are incorporated into the finished good cannot be distinguished from one
another for origin purposes by virtue of any markings, etc.;
materials shall include ingredients, raw materials, parts, components, sub-assemblies
used in the production process;
non-originating goods means products or materials that do not qualify as originating
under this Annex;
originating goods means products or materials that qualify as originating under this
Annex;
packing materials and containers for transportation means the goods used to protect a
good during its transportation, different from those materials or containers used for its
retail sale;
preferential tariff treatment means tariff concessions granted to originating goods as
reflected by the tariff rates applicable under this Agreement;
-780Product Specific Rules means the rules that specify that the materials have undergone a
change in tariff classification or a specific manufacturing or processing operation, or
satisfy a regional value content or a combination of any of these criteria;
production means methods of obtaining a good including growing, mining, harvesting,
raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting,
manufacturing, producing, processing or assembling a good; and
third country means a non-Party or a Party which is not an importing or exporting Party,
and the phrase third countries shall be interpreted accordingly.
Rule 2
Origin Criteria
1.
For the purposes of this Agreement, a good imported into the territory of a Party
shall be deemed to be originating and eligible for preferential tariff treatment if it
conforms to the origin requirements under any one of the following:
(a)
a good which is wholly obtained or produced entirely in the
territory of the exporting Party as set out and defined in Rule 3; or
(b)
a good not wholly obtained or produced in the territory of the
exporting Party, provided that the said good is eligible under Rule 4 or 5
or 6 or 7.
2.
Except as provided for in Rule 7, the conditions for acquiring originating status
set out in this Annex must be fulfilled without interruption in the territory of the
exporting Party.
Rule 3
Wholly Obtained or Produced Goods
Within the meaning of paragraph 1(a) of Rule 2, the following shall be considered
to be wholly obtained or produced in the territory of a Party:
(a)
plants and plant products harvested, picked or gathered after being grown
there;
(b)
(c)
(d)
(e)
minerals and other naturally occurring substances, not included in subparagraphs (a) through (d), extracted or taken from its soil, waters, seabed
or beneath its seabed;
(f)
(g)
products of sea-fishing and other marine products taken from the high seas
by vessels registered with the Party and entitled to fly its flag;
(h)
(i)
goods taken from outer space provided that they are obtained by the Party
or a person of that Party;
(j)
articles collected from there which can no longer perform their original
purpose nor are capable of being restored or repaired and are fit only for
the disposal or recovery of parts of raw materials, or for recycling
purposes;
(k)
(l)
goods obtained or produced in the territory of the Party solely from goods
referred to in sub-paragraphs (a) through (k).
Rule 4
Not Wholly Obtained or Produced Goods
1.
For the purposes of paragraph 1(b) of Rule 2, a good, except those covered under
Rule 5 as provided for in Appendix 2, shall be deemed to be originating if the regional
value content (hereinafter referred to as the RVC) is not less than 40% of the FOB
1
The Parties understand that for the purposes of determining the origin of products of sea-fishing and
other products, rights in sub-paragraph (f) of Rule 3 include those rights of access to the fisheries
resources of a coastal state, as accruing from agreements or other arrangements concluded between a Party
and the coastal state at the level of governments or duly authorised private entities.
2
International law in sub-paragraph (f) of Rule 3 refers to generally accepted international law such as
the United Nations Convention on the Law of the Sea.
-781-
Build-Down Method
FOB - VNM
RVC = ------------------------- x 100%
FOB
VNM means value of non-originating materials, which shall be: (i) the
CIF value at the time of importation of the materials, parts or goods; or (ii)
the earliest ascertained price paid for the materials, parts or goods of
undetermined origin in the territory of the Party where the working or
processing has taken place
Rule 5
Product Specific Rules
For the purposes of Rule 2, goods which satisfy the Product Specific Rules
provided in Appendix 2 shall be considered to be originating in the territory of the Party
where working or processing of the goods has taken place.
Rule 6
Treatment for Certain Goods
Notwithstanding Rules 2, 4 and 5, certain goods shall be considered to be
originating even if the production process or operation has been undertaken in an area
outside the territories of Korea and ASEAN Member Countries (i.e. industrial zone) on
materials exported from a Party and subsequently re-imported to that Party. The
3
The Parties shall be given the flexibility to adopt the method of calculating the RVC, whether it is the
build-up or the build-down method. In order to promote transparency, consistency and certainty, each
Party shall adhere to one method. Any change in the method of calculation shall be notified to all the
other Parties at least six (6) months prior to the adoption of the new method. It is understood that any
verification of the RVC by the importing Party shall be done on the basis of the method used by the
exporting Party.
application of this Rule, including the list of products and the specific procedures related
to this application shall be mutually agreed upon by the Parties.
Rule 7
Accumulation
Unless otherwise provided for in this Annex, a good originating in the territory
of a Party, which is used in the territory of another Party as material for a finished good
eligible for preferential tariff treatment, shall be considered to be originating in the
territory of the latter Party where working or processing of the finished good has taken
place.
Rule 8
Non-Qualifying Operations
1.
Notwithstanding any provisions in this Annex, a good shall not be considered to
be originating in the territory of a Party if the following operations are undertaken
exclusively by itself or in combination in the territory of that Party:
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
"simple" generally describes an activity which does not need special skills, machines, apparatus or
equipment especially produced or installed for carrying out the activity.
-783-
-784(j)
simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards
or boards and all other simple packaging operations;
(k)
affixing or printing marks, labels, logos and other like distinguishing signs
on products or their packaging;
(l)
(m)
(n)
(o)
slaughtering of animals6
2.
A good originating in the territory of a Party shall retain its initial originating
status, when exported from another Party, where operations undertaken have not gone
beyond those referred to in paragraph 1.
Rule 9
Direct Consignment
1.
Preferential tariff treatment shall be applied to a good satisfying the requirements
of this Annex and which is transported directly between the territories of the exporting
Party and the importing Party.
2.
Notwithstanding paragraph 1, a good of which transport involves transit through
one or more intermediate third countries, other than the territories of the exporting Party
and the importing Party, shall be considered to be consigned directly, provided that:
(a)
the transit is justified for geographical reason or by
consideration related exclusively to transport requirement;
(b)
the good has not entered into trade or consumption there; and
(c)
the good has not undergone any operation other than unloading
and reloading or any operation required to keep it in good condition.
Rule 10
De Minimis
simple mixing generally describes an activity which does not need special skills, machines, apparatus
or equipment especially produced or installed for carrying out the activity. However, simple mixing does
not include chemical reaction. Chemical reaction means a process (including a biochemical process)
which result in a molecule with a new structure by breaking intramolecular bonds and by forming new
intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
6
Slaughtering means the mere killing of animals and subsequent processes such as cutting, chilling,
freezing, salting, drying or smoking, for the purpose of preservation for storage and transport.
1.
A good that does not undergo a change in tariff classification shall be considered
as originating if:
(a) for a good, other than that provided for in Chapters 50 through 63 of the
Harmonized System, the value of all non-originating materials used in its
production that do not undergo the required change in tariff classification does
not exceed ten (10) percent of the FOB value of the good;
(d) for a good provided for in Chapters 50 through 63 of the Harmonized System,
the weight of all non-originating materials used in its production that do not
undergo the required change in tariff classification does not exceed ten (10)
percent of the total weight of the good;
and the good specified in sub-paragraph (a) and (b) meets all other applicable criteria set
forth in this Annex for qualifying as an originating good.
2.
The value of non-originating materials referred to in paragraph 1 shall, however,
be included in the value of non-originating materials for any applicable RVC requirement
for the good.
-785-
-786-
Rule 11
Treatment of Packaging and Packing Materials
1.
(a)
(b)
If a good is subject to the RVC criterion as set out in Rule 4, the value of
the packaging and packing materials for retail sale shall be taken into
account in its determination of origin, where the packaging and packing
materials are considered to be forming a whole with the good.
Where sub-paragraph (a) is not applicable, the packaging and packing
materials for retail sale, when classified together with the packaged good,
shall not be taken into account in considering whether all non-originating
materials used in the manufacture of the good fulfil the criterion
corresponding to a change in tariff classification of the said good.
2.
Packing materials and containers for transportation of a good shall not be taken
into account in determining the origin of the good.
Rule 12
Accessories, Spare Parts and Tools
The origin of accessories, spare parts, tools, and instructional or other
informational materials presented with a good shall not be taken into account in
determining the origin of the good, provided that such accessories, spare parts, tools, and
instructional or other informational materials are classified with the good and their
customs duties are collected with the good by the importing Party.
Rule 13
Neutral Elements
In order to determine whether a good originates, it shall not be necessary to
determine the origin of the following which might be used in its production and not
incorporated into the good:
(a)
(b)
(c)
spare parts and materials used in the maintenance of equipment
and buildings;
(d)
lubricants, greases, compounding materials and other materials
used in production or used to operate equipment and buildings;
(e)
gloves, glasses, footwear, clothing, safety equipment and
supplies;
(f)
equipment, devices and supplies used for testing or inspecting
the good; and
(g)
any other goods that are not incorporated into the good but of
which use in the production of the good can reasonably be demonstrated to
be a part of that production.
Rule 14
Identical and Interchangeable Materials
1.
For the purposes of establishing the origin of a good, when the good is
manufactured utilising originating and non-originating materials, mixed or physically
combined, the origin of such materials can be determined by generally accepted
accounting principles of inventory management practiced in the territory of the exporting
Party.
2.
Once a decision has been taken on the inventory management method, that
method shall be used throughout the fiscal year.
Rule 15
Certificate of Origin
A claim that a good shall be accepted as eligible for preferential tariff treatment
shall be supported by a Certificate of Origin issued by a competent authority designated
by the exporting Party and notified to all the other Parties in accordance with the
Operational Certification Procedures, as set out in Appendix 1.
Rule 16
Consultations, Review and Modification
1.
The Parties shall consult regularly to ensure that the Rules in this Annex are
administered effectively, uniformly and consistently in order to achieve the spirit and
objectives of this Annex.
2.
This Annex may be reviewed and modified as and when necessary upon request
of a Party and may be open to such reviews and modifications as may be agreed upon in
the Implementing Committee established under Article 5.3 of the Framework Agreement.
Rule 17
Institutional Arrangement
Subject to Article 5.3 of the Framework Agreement, the Korea-ASEAN Rules of
Origin Committee shall be established and be responsible for administering and enforcing
the general rules of origin and customs procedures as provided for in this Annex and
endeavour to resolve any differences arising therefrom.
-787-
-788-
Rule 18
Settlement of Disputes
1.
In the case of differences concerning origin determination, classification of a
good or other matters relevant to the implementation of this Annex, the government
authorities concerned of the importing Party and the exporting Party shall consult each
other with a view to resolving the differences, and the result shall be notified to all the
other Parties for information.
2.
Where no mutually satisfactory solution to the differences has been reached
through the consultations mentioned in paragraph 1, the Party concerned may invoke the
dispute settlement procedures as set out in the Agreement on Dispute Settlement
Mechanism under the Framework Agreement.
APPENDIX 1
OPERATIONAL CERTIFICATION PROCEDURES
FOR THE RULES OF ORIGIN
DEFINITIONS
Rule 1
For the purposes of this Appendix:
back-to-back Certificate of Origin means a Certificate of Origin issued by an
intermediate exporting Party based on the Certificate of Origin issued by the first
exporting Party;
customs authority means the competent authority that is responsible under the law of
a Party for the administration of customs laws and regulations1;
exporter means a natural or juridical person located in the territory of a Party from
where a good is exported by such a person;
importer means a natural or juridical person located in the territory of a Party into
where a good is imported by such a person; and
issuing authority means the competent authority designated by the government of the
exporting Party to issue a Certificate of Origin and notified to all the other Parties in
accordance with this Appendix.
producer means a natural or juridical person who carries out production as set out in
Rule 1 of Annex 3 in the territory of a Party.
Such laws and regulations administered and enforced by the customs authority of each Party
concerning the importation, exportation and transit of goods as they relate to customs duties, charges
and other taxes or prohibitions, restrictions and controls with respect to the movement of controlled
items across the boundary of the customs authority of each Party.
-789-
-790-
ISSUING AUTHORITIES
Rule 2
1.
Each Party shall provide the names, addresses, specimen signatures and
specimen of official seals of its issuing authorities to all the other Parties, through the
ASEAN Secretariat. Any change in the said list shall be promptly provided in the
same manner.
2.
Any Certificate of Origin issued by an official not included in the said list
shall not be honoured by the customs authority.
Rule 3
For the purposes of determining originating status, the issuing authorities shall
have the right to request for supporting documentary evidence or to carry out the
check considered appropriate in accordance with a Partys respective domestic laws
and regulations.
3.
The issuing authority shall, to the best of its competence and ability, carry out
proper examination, in accordance with the domestic laws and regulations of the Party,
upon each application for a Certification of Origin to ensure that:
(a)
(b)
(c)
(d)
the description, quantity and weight of the good, marks and number of
packages, number and kinds of packages, as specified, conform to the
good to be exported.
4.
Multiple items declared on the same Certificate of Origin, shall be allowed,
provided that each item must qualify separately in its own right.
Rule 5
1.
A Certificate of Origin shall be on A4 size paper and shall be in the form
attached and referred to as Form AK. It shall be in the English language.
2.
A Certificate of Origin shall comprise one original and two (2) copies. The
colors of the original and the copies of a Certificate of Origin shall be mutually agreed
upon by the Parties.
3.
A Certificate of Origin shall bear a reference number separately given by
each place or office of issuance.
4.
The original copy shall be forwarded by the producer and/or exporter to the
importer for submission to the customs authority of the importing Party. The
duplicate shall be retained by the issuing authority of the exporting Party. The
triplicate shall be retained by the producer and/or exporter.
5.
The issuing authority shall endeavour to periodically provide records of
issuance of Certificates of Origin, including issuing number and date, producer and/or
exporter and description of goods, to the customs authority of the importing Party.
-791-
-792-
6.
In cases where a Certificate of Origin is rejected by the customs authority of
the importing Party, the subject Certificate of Origin shall be marked accordingly in
box 4 and the original Certificate of Origin shall be returned to the issuing authority
within a reasonable period but not exceeding two (2) months. The issuing authority
shall be duly notified of the grounds for the denial of preferential tariff treatment.
7.
In cases where a Certificate of Origin is not accepted, as stated in paragraph 6,
the customs authority of the importing Party, as it deems fit, should accept the
clarifications made by the issuing authority to accept the Certificate of Origin and
reinstate the preferential tariff treatment. The clarifications should be detailed and
exhaustive in addressing the grounds for denial of preferential tariff treatment raised
by the importing Party.
Rule 6
Neither erasures nor superimpositions shall be allowed on a 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 an official
authorised to sign a Certificate of Origin and certified by the issuing authority.
Unused spaces shall be crossed out to prevent any subsequent addition.
Rule 7
1.
A Certificate of Origin shall be issued at the time of exportation or soon
thereafter whenever the good to be exported can be considered to be originating in the
territory of the exporting Party within the meaning of Annex 3.
2.
The issuing authority of the intermediate Party may issue a back-to-back
Certificate of Origin, if an application is made by the exporter while the good is
passing through its territory, provided that:
(a)
(b)
the importer of the intermediate Party and the exporter who applies for
the back-to-back Certificate of Origin in the intermediate Party are the
same; and
(c)
3.
Upon request of a Party, the Parties shall review the provisions of this Rule
and the implementation thereof, and revise it as may be mutually agreed upon by the
Parties.
4.
In exceptional cases where a Certificate of Origin has not been issued at the
time of exportation or soon thereafter due to involuntary errors, omissions or other
valid causes, a Certificate of Origin may be issued retroactively but no later than one
year from the date of shipment, bearing the words ISSUED RETROACTIVELY.
Rule 8
In the event of theft, loss or destruction of a Certificate of Origin, the producer
and/or exporter may apply to the issuing authority for a certified true copy of the
original to be made out on the basis of the export documents in its possession bearing
the endorsement of the words CERTIFIED TRUE COPY in box 12 of a Certificate
of Origin. 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 no later than
one year from the date of issuance of the original Certificate of Origin.
PRESENTATION
Rule 9
For the purposes of claiming preferential tariff treatment, the importer shall
submit to the customs authority of the importing Party at the time of import, a
declaration, a Certificate of Origin including supporting documents (i.e. invoices and,
when required, the through Bill of Lading issued in the territory of the exporting
Party) and other documents as required in accordance with the domestic laws and
regulations of the importing Party.
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-794-
Rule 10
1.
The Certificate of Origin shall, in accordance with domestic laws and
regulations, be submitted to the customs authority of the importing Party within six
(6) months from the date of issuance by the issuing authority of the exporting Party or
the intermediate exporting Party in the case of back-to-back Certificate of Origin.
2.
Where the Certificate of Origin is submitted to the customs authority of the
importing Party after the expiration of the time-limit as stated in paragraph 1 for its
submission, such Certificate of Origin shall be accepted when the failure to observe
such time-limit results from force majeure or other valid causes beyond the control of
the producer and/or exporter.
3.
In all cases, the customs authority of the importing Party may accept such
Certificate of Origin, provided that the good has been imported before the expiration
of the time-limit of the said Certificate of Origin.
Rule 11
A Certificate of Origin shall not be required for:
(a) a good originating in the territory of a Party which does not exceed
US$ 200.00 FOB; or
(b) a good sent by post from the territory of a Party which does not
exceed US$ 200.00 FOB,
provided that the importation does not form part of one or more importations that may
reasonably be considered to have been undertaken or arranged for the purpose of
avoiding the submission of a Certificate of Origin.
Rule 12
1.
Where the origin of a good is not in doubt, the discovery of minor
discrepancies, between the statements made in a Certificate of Origin and those made
in the documents submitted to the customs authority of the importing Party for the
purpose of carrying out the formalities for importing the good shall not ipso facto
invalidate the Certificate of Origin, if it does in fact correspond to the good submitted.
2.
For multiple items declared under the same Certificate of Origin, a problem
encountered with one of the items listed shall not affect or delay the granting of
preferential tariff treatment and customs clearance of the remaining items listed in that
Certificate of Origin. Paragraph 1(c) of Rule 14 may be applied to the problematic
items.
RECORD KEEPING REQUIREMENT
Rule 13
1.
For the purposes of the verification process pursuant to Rules 14 and 15, the
producer and/or exporter applying for the issuance of a Certificate of Origin shall,
subject to the domestic laws and regulations of the exporting Party, keep its
supporting records for application for not less than three (3) years from the date of
issuance of the Certificate of Origin.
2.
The importer shall keep records relevant to the importation in accordance
with the domestic laws and regulations of the importing Party.
3.
The application for Certificates of Origin and all documents related to such
application shall be retained by the issuing authority for not less than three (3) years
from the date of issuance.
4.
Information relating to the validity of a Certificate of Origin shall be
furnished upon request of the importing Party by an official authorised to sign a
Certificate of Origin and certified by the appropriate government authorities.
5.
Any information communicated between the Parties concerned shall be
treated as confidential and shall be used for the validation of Certificates of Origin
purpose only.
VERIFICATION
Rule 14
1.
The importing Party may request the issuing authority of the exporting Party
to conduct a retroactive check at random and/or when the importing Party has
reasonable doubt as to the authenticity of the document or as to the accuracy of the
information regarding the true origin of the good in question or of certain parts thereof.
-795-
-796Upon such request, the issuing authority2 of the exporting Party shall conduct a
retroactive check on a producers and/or exporters cost statement based on the
current cost and prices within a six-month timeframe of the specified date of
exportation3, subject to the following procedures:
(a)
(b)
(c)
(d)
2.
The customs authority of the importing Party may request an importer for
information or documents relating to the origin of imported good in accordance with
its domestic laws and regulations before requesting the retroactive check pursuant to
paragraph 1.
2
In the case of Korea, the issuing authority referred to Rules 14 and 15, for the purpose of origin
verification for the exported goods into the ASEAN Member countries, refers to the customs authority
in accordance with its customs laws and regulations.
3
With reference to the six-month timeframe, the issuing authority of the exporting Party can choose
any six-month period, before or after the date specified, or any time in between as long as it does not
exceed the period of six months.
Rule 15
1.
If the importing Party is not satisfied with the outcome of the retroactive
check, it may, under exceptional circumstances, request verification visits to the
exporting Party.
2.
(vi)
(vii)
(vii)
(c)
(ix)
(x)
-797-
(e)
3.
The Party conducting the verification visit shall provide the producer and/or
exporter, whose good is subject to such verification, and the relevant issuing authority
with a written determination of whether or not the good subject to such verification
qualifies as an originating good.
4.
Any suspended preferential tariff treatment shall be reinstated upon the
written determination referred to in paragraph 3 that the good qualifies as an
originating good.
5.
The producer and/or exporter shall be allowed thirty (30) days from the date
of receipt of the written determination to provide in writing comments or additional
information regarding the eligibility of the good for preferential tariff treatment. If
the good is still found to be non-originating, the final written determination shall be
communicated to the issuing authority within thirty (30) days from the date of receipt
of the comments/additional information from the producer and/or exporter.
6.
The verification visit process, including the actual visit and the determination
under paragraph 3 whether the good subject to such verification is originating or not,
shall be carried out and its results communicated to the issuing authority within a
maximum period of six (6) months from the first day the initial verification visit was
conducted. While the process of verification is being undertaken, paragraph 1(c) of
Rule 14 shall be applied.
Rule 16
1.
The Parties shall maintain, in accordance with their respective domestic laws
and regulations, the confidentiality of classified business information collected in the
process of verification pursuant to Rules 14 and 15 and shall protect that information
from disclosure that could prejudice the competitive position of the person who
provided the information.
2.
Subject to the domestic laws and regulations, and agreement of the Parties,
classified information may only be disclosed by the authorities of one Party to another,
for the administration and enforcement of origin determination.
(a)
-799-
-800(b)
Rule 19
(a)
(b)
a Certificate of Origin;
(c)
(d)
Rule 20
1.
Notwithstanding Rule 9 of Annex 3, a good sent from the territory of the
exporting Party for exhibition in another country and sold during or after the
exhibition for importation into the territory of a Party shall be granted preferential
tariff treatment on the condition that the good meets the requirements as set out in
Annex 3, provided that it is shown to the satisfaction of the customs authority of the
importing Party that:
(a)
an exporter has dispatched the good from the territory of the exporting
Party to the country where the exhibition has been held and has
exhibited it there;
(b)
(c)
2.
For the purposes of implementing paragraph 1, a Certificate of Origin shall be
provided to the relevant government authorities of the importing Party. The name
and address of the exhibition shall be indicated. As an evidence for the
identification of the good and the conditions under which it was exhibited, a
certificate issued by the relevant government authorities of the country where the
exhibition took place together with supporting documents prescribed in sub-paragraph
(d) of Rule 19 may be required.
3.
Paragraph 1 shall apply to any trade, agricultural or crafts exhibition, fair or
similar show or display in shops or business premises with a view to the sale of
foreign good and where the good remains under customs control during the exhibition.
Rule 21
1.
Customs authority in the importing Party may accept Certificates of Origin in
cases where the sales invoice is issued either by a company located in a third country
or by an exporter for the account of the said company, provided that the good meets
the requirements of Annex 3.
2.
The exporter of the goods shall indicate third country invoicing and such
information as name and country of the company issuing the invoice in the Certificate
of Origin.
-801-
-8022.
Each Party shall provide legal sanctions for fraudulent acts related to a
Certificate of Origin.