Requirements and Notes for Certificate of Origin Declaration

Preamble
A Certificate of Origin is a document that certifies the origin of goods, i.e., the country where the goods were produced or manufactured. It serves as a primary basis for the importing country to determine tariff treatment, conduct trade statistics, implement quantitative restrictions, and control imports from specific countries.

Part 1: Declaration Requirements and Notes

1. Certificate Format Requirements:
   The format of the Certificate of Origin uploaded during declaration must comply with regulations. It should be a color scan of the original document, with clear and legible content. Ensure you upload the "ORIGINAL" copy, not a "COPY" or "TRIPLICATE" copy.

2. Signature and Seal Completeness Requirements:
   The signatures and stamps in the issuing authority section and the exporter section of the Certificate of Origin must be complete and clear.

3. Exporter Information Consistency:
   The exporter on the Certificate of Origin must match the exporter on the commercial invoice and contract.

4. Key Rules Regarding Certificate Dates:
   Pay attention to the following rules regarding certificate dates:

• China-ASEAN FTA: Allows retroactive issuance within 12 months.

• China-Australia FTA: Allows retroactive issuance within one year from the date of shipment.

• Asia-Pacific Trade Agreement: Does not allow retroactive issuance.

• Asia-Pacific Trade Agreement: Must be issued within 3 working days from or after the date of shipment.

• China-ASEAN FTA: Must be issued before or at the time of shipment. In cases of force majeure, it can be issued within 3 days after shipment.

• China-Peru FTA & China-Australia FTA: Must be issued before or at the time of export.

• RCEP: Must be issued before shipment.

• Issuance Date Rules:

• Certificate Validity Period: The Certificate of Origin is valid for one year from the date of issuance under the Asia-Pacific Trade Agreement, China-ASEAN FTA, China-Peru FTA, China-Australia FTA, and RCEP.

• Time Limit for Retroactive Issuance:

5. Marking Requirement for Retroactively Issued Certificates:
   If a Certificate of Origin is not issued within the timeframe stipulated by the relevant agreement and is issued retroactively by the issuing authority, the phrase "ISSUED RETROACTIVELY" must be marked on the certificate.

6. Transport Information Consistency:
   The vessel name and voyage number on the Certificate of Origin must match the declaration on the customs declaration form.

7. HS Code Digit Correspondence Rules:

• Under the Asia-Pacific Trade Agreement, the first 4 digits of the HS code on the Certificate of Origin must match the customs declaration.

• Under the ECFA, the first 8 digits must match.

• Under other preferential trade agreements, the first 6 digits must match.

8. Quantity and Weight Matching Rules:
   The quantity on the Certificate of Origin must match the quantity and unit of measurement declared on the customs declaration form. For example, if a China-ASEAN Certificate of Origin lists quantity as "Gross weight or net weight or other quantity" and the issuing authority hasn't specified otherwise, it is presumed to be Gross Weight. The quantity on the certificate must then match the Gross Weight on the declaration. If the quantity on the certificate is less, the excess portion cannot enjoy the preferential tariff rate.

9. Origin Criterion Entry Consistency:
   The "Origin Criterion" entered by the enterprise in the Single Window system must match the "Origin criterion" or "Origin Conferring Criterion" field on the Certificate of Origin. Ensure accurate entry during declaration.

10. Invoice Information Consistency:
    The invoice number and date entered in the invoice number field of the Certificate of Origin must match the invoice number and date attached to the customs declaration.

11. Special Situation Checkboxes for ASEAN Certificate:
    Box 13 of the China-ASEAN FTA Certificate relates to four scenarios: goods transported between member states, retroactive issuance,三方贸易, and exhibition goods. If any of these apply, ensure the correct box is checked.

Part 2: Common Issues and Solutions

1. Handling Non-compliant Certificate Format:
   A non-compliant certificate format disqualifies the goods from preferential tariff rates. If the scan is not a color original or content is unclear, but the enterprise confirms the original meets requirements, the enterprise must submit a correction request via the Single Window, upload a compliant scan, and retain the original for potential inspection.

2. Solutions for Missing/Unclear Signatures/Seals:
   For missing signatures/stamps, submit a correction request via Single Window with a compliant certificate. For unclear signatures/stamps, if the original is confirmed valid, submit a correction request, upload a clear scan, and retain the original.

3. Rules for Determining Inconsistent Transport Information:
   If the vessel name/voyage number doesn't match the customs declaration, verify compliance with the direct transport principle. According to various FTAs, enterprises should provide through transport documents. For transshipped goods, determine if direct transport rules are met based on relevant documents required by Announcements 2015-57 and 2016-52. If the discrepancy is due to the shipping company, upload an explanatory note.

4. Measures for Invoice Information Discrepancies:
   If the invoice number/date on the certificate doesn't match the customs invoice, and it's due to scenarios like三方贸易, upload relevant commercial documents proving the trade relationship along with an explanatory note.

5. Resolving Exporter Information Inconsistencies:
   If the exporter on the Certificate of Origin doesn't match the invoice/contract, a manufacturer's invoice may be required.

6. Documentation Requirements for Price Differences:
   If the declared value on the customs form is lower than the FOB value on the Certificate of Origin, provide documents proving the authenticity of the value (e.g., foreign exchange payment records, commercial correspondence) along with an explanatory note.

7. Correcting Missing Retroactive Issuance Markings:
   If the Certificate of Origin issuance date doesn't comply with rules and the "ISSUED RETROACTIVELY" box is unchecked or unmarked, contact the issuing authority to amend the certificate.