Form D Attachment 3 "Certificate of Origin - Asean Common Effective Preferential Tariff/Asean Industrial Cooperation Scheme"

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Download Form D Attachment 3 "Certificate of Origin - Asean Common Effective Preferential Tariff/Asean Industrial Cooperation Scheme"

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ATTACHMENT 3
Original (Duplicate/Triplicate)
Reference No.
1. Goods consigned from (Exporter's business name,
ASEAN COMMON EFFECTIVE PREFERENTIAL
address, country)
TARIFF / ASEAN INDUSTRIAL COOPERATION SCHEME
CERTIFICATE OF ORIGIN
(Combined Declaration and Certificate)
2. Goods consigned to (Consignee's name, address,
FORM D
country)
Issued in ______________
(Country)
See Overleaf Notes
3. Means of transport and route (as far as known)
4. For Official Use
Departure date
Preferential Treatment Given Under ASEAN
Common Effective Preferential Tariff Scheme
Vessel's name/Aircraft etc.
Preferential Treatment Given Under ASEAN
Industrial Cooperation Scheme
Preferential Treatment Not Given (Please
Port of Discharge
state reason/s)
..................................................................................
Signature of Authorised Signatory of the Importing
Country
5. Item
6. Marks and
7. Number and type of
8. Origin criterion
9. Gross
10. Number and
number
numbers on
packages, description of
(see Notes
weight or
date of
packages
goods (including quantity
overleaf)
other quantity
invoices
where appropriate and HS
and value
number of the importing
(FOB)
country)
11. Declaration by the exporter
12. Certification
The undersigned hereby declares that the above
It is hereby certified, on the basis of control
details and statement are correct; that all the goods
carried out, that the declaration by the
were produced in
exporter is correct.
...........................................................
(Country)
and that they comply with the origin requirements
specified for these goods in the ASEAN Common
Effective Preferential Tariff Scheme for the goods
exported to
...........................................................
(Importing Country)
...........................................................
..............................................................................
Place and date, signature of
Place and date, signature and stamp of
authorised signatory
certifying authority
13
□ Exhibition
□ Third-Country Invoicing
□ Accumulation
□ De Minimis
□ Back-to-Back CO
□ Issued Retroactively
□ Partial Cumulation
ATTACHMENT 3
Original (Duplicate/Triplicate)
Reference No.
1. Goods consigned from (Exporter's business name,
ASEAN COMMON EFFECTIVE PREFERENTIAL
address, country)
TARIFF / ASEAN INDUSTRIAL COOPERATION SCHEME
CERTIFICATE OF ORIGIN
(Combined Declaration and Certificate)
2. Goods consigned to (Consignee's name, address,
FORM D
country)
Issued in ______________
(Country)
See Overleaf Notes
3. Means of transport and route (as far as known)
4. For Official Use
Departure date
Preferential Treatment Given Under ASEAN
Common Effective Preferential Tariff Scheme
Vessel's name/Aircraft etc.
Preferential Treatment Given Under ASEAN
Industrial Cooperation Scheme
Preferential Treatment Not Given (Please
Port of Discharge
state reason/s)
..................................................................................
Signature of Authorised Signatory of the Importing
Country
5. Item
6. Marks and
7. Number and type of
8. Origin criterion
9. Gross
10. Number and
number
numbers on
packages, description of
(see Notes
weight or
date of
packages
goods (including quantity
overleaf)
other quantity
invoices
where appropriate and HS
and value
number of the importing
(FOB)
country)
11. Declaration by the exporter
12. Certification
The undersigned hereby declares that the above
It is hereby certified, on the basis of control
details and statement are correct; that all the goods
carried out, that the declaration by the
were produced in
exporter is correct.
...........................................................
(Country)
and that they comply with the origin requirements
specified for these goods in the ASEAN Common
Effective Preferential Tariff Scheme for the goods
exported to
...........................................................
(Importing Country)
...........................................................
..............................................................................
Place and date, signature of
Place and date, signature and stamp of
authorised signatory
certifying authority
13
□ Exhibition
□ Third-Country Invoicing
□ Accumulation
□ De Minimis
□ Back-to-Back CO
□ Issued Retroactively
□ Partial Cumulation
OVERLEAF NOTES
1.
Member States which accept this form for the purpose of preferential treatment under the ASEAN Common Effective
Preferential Tariff (CEPT) Scheme or the ASEAN Industrial Cooperation (AICO) Scheme:
BRUNEI DARUSSALAM
CAMBODIA
INDONESIA
LAOS
MALAYSIA
MYANMAR
PHILIPPINES
SINGAPORE
THAILAND
VIETNAM
2.
CONDITIONS: The main conditions for admission to the preferential treatment under the CEPT Scheme or the AICO
Scheme are that goods sent to any Member States listed above must:
(i)
fall within a description of products eligible for concessions in the country of destination;
(ii)
comply with the consignment conditions in accordance with Article 7 of Rules of Origin for the Agreement on the
Common Effective Preferential Tariff Scheme for the ASEAN Free Trade Area (CEPT-AFTA ROO); and
(iii)
comply with the origin criteria set out in CEPT-AFTA ROO.
3.
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 manufacture in the first country
Insert in Box 8
named in Box 11 of this form
(a)
Goods wholly obtained or produced in the country of
“WO”
exportation satisfying Article 3 of CEPT-AFTA ROO
(b)
Goods satisfying Article 4(1)(a), 4(1)(b) or 5(1) of CEPT-AFTA
ROO
Percentage of ASEAN value content,
Regional Value Content
example “40%”
The actual CTC rule, example “CC” or
Change in Tariff Classification
“CTH” or “CTSH”
“SP”
Specific Processes
(c)
Goods satisfying Article 5(2) of CEPT-AFTA ROO
“PC x%”, where x would be the
percentage of ASEAN value content of
less than 40%, example “PC 25%”
4.
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 PRODUCTS: The description of products must be sufficiently detailed to enable the products to be
identified by the Customs Officers examining them. Name of manufacturer, any trade mark shall also be specified.
6.
HARMONISED SYSTEM NUMBER: The Harmonised System number shall be that of in ASEAN Harmonised Tariff
Nomenclature (AHTN) Code of the importing Member State.
7.
EXPORTER: The term “Exporter” in Box 11 may include the manufacturer or the producer.
8.
FOR OFFICIAL USE: The Customs Authority of the importing Member State must indicate (√) in the relevant boxes in column
4 whether or not preferential treatment is accorded.
9.
MULTIPLE ITEMS: For multiple items declared in the same Form D, if preferential treatment is not granted to any of the
items, this is also to be indicated accordingly in box 4 and the item number circled or marked appropriately in box 5.
10.
THIRD COUNTRY INVOICING: In cases where invoices are issued by a third country, “the Third Country Invoicing” box
should be ticked (√) and such information as name and country of the company issuing the invoice shall be indicated in box 7.
11.
BACK-TO-BACK CERTIFICATE OF ORIGIN: In cases of Back-to-Back CO, in accordance with Article 10(2) of the
Operational Certification Procedures, the “Back-to-Back CO” box should be ticked (√).
12.
EXHIBITIONS: In cases where goods are sent from the territory of the exporting Member State for exhibition in another
country and sold during or after the exhibition for importation into the territory of a Member State, in accordance with Article
19 of the Operational Certification Procedures, the “Exhibitions” box should be ticked (√) and the name and address of the
exhibition indicated in box 2.
13.
ISSUED RETROACTIVELY: In exceptional cases, due to involuntary errors or omissions or other valid causes, the Certificate
of Origin (Form D) may be issued retroactively, in accordance with Article 10(3) of the Operational Certification Procedures,
the “Issued Retroactively” box should be ticked (√).
14.
ACCUMULATION: In cases where originating in a Member State is used in another Member State as materials for a finished
good, in accordance with Article 5(1) of the CEPT-AFTA ROO, the “Accumulation” box should be ticked (√).
15.
PARTIAL CUMULATION (PC): If the Regional Value Content of material is less than 40%, the Certificate of Origin (Form D)
may be issued for cumulation purposes, in accordance with Article 5(2) of the CEPT-AFTA ROO, the “Partial Cumulation” box
should be ticked (√).
16.
DE MINIMIS: If a good that does not undergo the required change in tariff classification does not exceed 10% of the FOB
value, in accordance with Article 8 of the CEPT-AFTA ROO, the “De Minimis” box should be ticked (√).
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