01 What is the Certificate of origin
The Certificate of origin is a kind of certificate to prove the origin of goods, that is, the place of production or manufacture of goods.
It is the main basis for importing countries to determine tariff treatment for imported goods, conduct trade statistics, implement quantity restrictions, and control specific imports.
02 Precautions for Certificate of origin
1. The format of the Certificate of origin uploaded at the time of declaration shall comply with the document provisions, which is the original color scanned copy, and the content of the certificate shall be clear. Please upload "ORIGINAL" copies, and not "COPY" or "TRIPLICATE" copies.
2. The signature and seal of the issuing authority column and the exporter column of the Certificate of origin shall be complete and clear.
3. The exporter of Certificate of origin shall be consistent with the invoice and contract.
4. Please note in the certificate date section:
(1) The issuance date of the certificate stipulates that: Asia-Pacific Trade Agreement shall be within 3 working days after export or shipment; The China ASEAN Free Trade Agreement is for force majeure reasons before and during shipment, within 3 days after shipment; The China Peru Free Trade Agreement and the China Australia Free Trade Agreement are before or during export; The Regional Comprehensive Economic Partnership (RCEP) is pre shipment.
(2) Validity period of the certificate: Asia-Pacific Trade Agreement, China ASEAN Free Trade Agreement, China Peru Free Trade Agreement, China Australia Free Trade Agreement, and Regional Comprehensive Economic Partnership (RCEP) are valid for one year from the date of issuance.
(3) Period for issuing a replacement certificate: According to the China ASEAN Free Trade Agreement, a replacement certificate can be issued within 12 months; The China Australia Free Trade Agreement stipulates that goods can be reissued within one year from the date of shipment; Asia-Pacific Trade Agreement is not reissued.
5. If the Certificate of origin is not issued within the time specified in the document and the issuing authority reissues the Certificate of origin, the certificate shall be marked with "ISSUED RETROACTIVELY".
6. The ship name and voyage on the Certificate of origin shall be consistent with the declaration on the Customs declaration.
7. The first four digits of the HS code of the Certificate of origin under the Asia-Pacific Trade Agreement shall be consistent with the declaration on the Customs declaration; The first 8 digits of the HS code of the Certificate of origin of the Cross Strait Economic Cooperation Framework Agreement (ECFA) shall be consistent with the declaration on the Customs declaration; The first six digits of HS code of Certificate of origin of other preferential trade agreements shall be consistent with the declaration on Customs declaration.
8. The quantity on the Certificate of origin shall be consistent with the quantity and Unit of measurement declared on the Customs declaration. For example, the quantity listed in the Certificate of origin of the China ASEAN Free Trade Agreement is "Gross weight or net weight or other quantity". If the issuing authority does not make a special statement on the quantity when issuing the certificate of origin, it will be defaulted that the quantity listed in the certificate of origin is gross weight, and the quantity of the certificate of origin should be consistent with the gross weight in the Customs declaration. If the quantity of the certificate of origin is less than the gross weight, the part exceeding the quantity listed in the certificate of origin cannot enjoy the agreed tax rate.
9. The "Origin Criterion" item entered by the enterprise in a single window should be consistent with the "Origin Criterion" or "Origin Confering Criterion" in the Certificate of origin. Please pay attention to the correct entry in the declaration process.
10. The invoice number and date entered in the invoice number column of the Certificate of origin shall be consistent with the invoice number and date attached to the Customs declaration.
11. Column 13 of the China ASEAN Free Trade Agreement certificate involves four situations: circulation of goods between member countries, reissuing certificates, third-party trade, and exhibits. If there are any of the above four situations, please check the relevant items correctly.
Summary of regional preferential Certificate of origin
03 Common problems and solutions
1. If the format of the certificate of origin does not match, the agreed tax rate cannot be enjoyed; For non original color scanned copies or unclear certificate content, if the enterprise ensures that the original certificate meets the requirements, the enterprise needs to send a change application through a single window to upload the qualified certificate of origin and keep the original for future reference.
2. Enterprises with incomplete signatures and seals can send a change application through a single window and upload a certificate of origin that meets the requirements; If the signature and seal are not clear, and the enterprise ensures that the original certificate meets the requirements, the enterprise needs to send a change application through a single window to upload the qualified certificate of origin and keep the original copy for future reference.
3. If the ship name and voyage are inconsistent with the declaration on the Customs declaration, please review whether they comply with the principle of direct transportation. According to the requirements of various preferential trade agreements, the enterprise shall provide the whole process transportation documents. At the same time, if the goods involved in transit meet the direct transportation rules, it shall be determined according to the relevant documents required by the General Administration's Announcement No. 57 in 2015 and No. 52 in 2016. If the ship name and voyage are inconsistent due to the reasons of the shipping company, please attach the upload description.
4. The invoice number and date entered in the invoice number column of the certificate of origin are inconsistent with the invoice number and date attached to the Customs declaration. In case of inconsistency due to tripartite trade, please upload the relevant commercial documents and description of the situation proving the trade relationship.
5. If the exporter of Certificate of origin is inconsistent with the invoice and contract, the original manufacturer's invoice shall be provided.
6. If the declared price in the Customs declaration is lower than the FOB price in the certificate of origin, it is necessary to provide the tax bill for foreign exchange payment, business correspondence and other materials proving the authenticity and effectiveness of the price, and attach a description of the situation.
7. If the issuing date of the Certificate of origin does not meet the requirements of the document, and the words "reissue" are not checked or indicated, the issuing authority shall be contacted to change the certificate.
Source: Souhang Network
