Certificate of Origin Types and Preferential Tariff Application Guide

Certificate of origin is an important basis for importing countries to determine tariff rates and implement trade controls. Proper application helps enterprises enjoy FTA preferential tariffs and reduce export costs.

1. Certificate Types

Non-preferential certificate of origin (general CO): certifies goods originate in a country, does not enjoy tariff preferences, used only for statistics and MFN treatment. Preferential certificate of origin: based on FTAs or GSP, eligible for preferential tariffs. Common preferential certificates: FORM A (GSP, some developed countries havecancel GSP treatment for China), FORM E (China-ASEAN), FORM F (China-Chile), FORM R (China-Korea), China-Switzerland, China-Australia, RCEP certificate of origin, etc.

2. Origin Standard Determination

Origin standards are divided into: wholly obtained (e.g., agricultural products, minerals) and substantial transformation (non-wholly obtained). Substantial transformation standards include: change in tariff classification (CTC, HS code first 4 or 6 digits change after processing), regional value content (RVC, e.g., RCEP requires RVC ≥40%), and specific processing operations (e.g., "cutting + sewing" for textiles). Enterprises must determine eligibility based on raw material sources and processing procedures.

3. Application Process

① Enterprise registers with customs or CCPIT as origin certificate visa authority; ② enter application through "Internet + Customs" or CCPIT origin certificate system; ③ system review (high-credit enterprises may get "credit-based visa" instant approval); ④ print certificate after approval. Agreements such as RCEP allow approved exporters to use self-declaration (no visa authority issuance required). Certificates should be applied before or at the time of export; retroactive issuance is possible in special circumstances.

4. Key Considerations

Key points: goods must simultaneously meet the origin standards of the destination country's FTA; certificate information must match invoices and customs declarations; certificate validity is typically 1 year from issuance; importing country customs may require original certificate for verification; under the approved exporter system, enterprises must establish an origin document management system and retain supporting materials for at least 3 years. Conducting origin eligibility assessments for export products to maximize preferential tariff enjoyment is recommended.