KCCI Trade Certification Service Center Certification Procedure Certificate of Origin Trade Certificates Reference System Home Frequently Asked Question
Preferential Tariff C/O
  1. GSP (Generalized System of Preferences)
    GSP applies to Canada, Russia, New Zealand, Norway, Ukraine and Kazakhstan.

  2. GSTP (Global System of Trade Preferences Among Developing Countries)
    GSTP applies to Ghana, Guyana, Guinea, Nicaragua, Romania, Libya, Malaysia, Mexico, Mozambique, Bangladesh, Benin, Vietnam, Bolivia, Democratic People's Republic of Korea, Brazil, Sudan, Sri Lanka, Singapore, Argentina, Algeria, Ecuador, Iraq, Iran, Egypt, India, Indonesia, Zimbabwe, Chile, Cameroon, Cuba, Tanzania, Thailand, Tunisia, Trinidad & Tobago, Pakistan, Peru, the Philippines, Nigeria, Morocco, Myanmar, Colombia, Venezuela, Uruguay and Paraguay.

  3. GATT (General Agreement of Tariffs and Trade)
    GATT applies to Bangladesh, Brazil, Chile, Egypt, Israel, Mexico, Pakistan, Peru, Turkey, Tunisia, Uruguay, Romania and Yugoslavia.

  4. APTA (Asia-Pacific Trade Agreement)
    APTA applies to China, Sri Lanka, India and Bangladesh.

Tips for Application (Example: APTA)

Place of Origin Codes (Box 8)

  WOR VAC
(minus value of import goods)
VAC 
(based on accumulated value)
In Excess of Applicable Ratio Regarding Preferential Tariff for Most Seriously Affected Countries CTC 
(change of HS codeof the export product)
Specific Process
GSTP A B 50% C 60% D (40%)    
GATT-TNDC P Y 50%     X 84.05  
APTA(ESCAP) A B 45% C 60%      
GSP (Canada) P   F G (35%)    
GSP (Norway) P       W 96.18  
GSP (Russia, New Zealand) P Y 50% PK      
Preferential Tariff for Most Seriously Affected Countries (R) A   B 50%      

Notes for completing Certificate of Origin (APTA C/O)

  1. General Conditions
    To qualify for preference, products must:
    1. fall within a description of products eligible for preference in the list of concessions of an Asia-Pacific Trade Agreement country of destination
    2. comply with Asia-Pacific Trade Agreement rules of origin. Each article in a consignment must qualify separately in its own right; and
    3. comply with the consignment conditions specified by the Asia-Pacific Trade Agreement rules of origin. In general, products must be consigned directly within the meaning of Rule 5 hereof from the country of exportation to the country of destination.

  2. Entries to be made in the boxes

Box 1. Goods Consigned from
Type the name, address and country of the exporter. The name must be the same as the exporter described in the invoice.

Box 2. Goods Consigned to
Type the name, address and country of the importer. The name must be the same as the importer described in the invoice. For third party trade, the words  “To Order”  may be typed.

Box 3. For Official Use
Reserved for use by certifying authority.

Box 4. Means of Transport and Route
State in detail the means of transport and route for the products exported. If the L/C terms etc. do not require such details, type “By Air”  or  “By Sea”.
If the products are transported through a third country this can be indicated as follows:
e.g.  “By Air”, “Laos to India via Bangkok”

Box 5. Tariff Item Number
Type the 4-digit HS heading of the individual items.

Box 6. Marks and Numbers of Packages
Type the marks and numbers of the packages covered by the Certificate. This information should be identical to the marks and numbers on the packages.

Box 7. Number and Kind of Packages; Description of Goods
Type clearly the description of the products exported. This should be identical to the description of the products contained in the invoice. An accurate description will help the Customs Authority of the country of destination to clear the products quickly.

Box 8. Origin Criterion
Preference products must be wholly produced or obtained in the exporting Participating State in accordance with Rule 2 of the Asia-Pacific Trade Agreement Rules of Origin, or where not wholly produced or obtained in the exporting Participating State must be eligible under Rule 3 or Rule 4.
a) Products wholly produced or obtained: enter the letter "A" in Box 8.
b) Products not wholly produced or obtained: the entry in Box 8 should be as follows:

  1. Enter letter "B" in Box 8, for products which meet the origin criteria according to Rule 3. Entry of letter  "B" would be followed by the sum of the value of materials, parts or produce originating from non-Participating States, or undetermined origin used, expressed as a percentage of the f.o.b. value of the products; (example "B" 50 percent)
  2. Enter letter "C" in Box 8 for products which meet the origin criteria according to Rule 4. Entry of letter "C" would be followed by the sum of the aggregate content originating in the territory of the exporting Participating State expressed as a percentage of the f.o.b. value of the exported product; (example "C" 60 percent)
  3. Enter letter "D" in Box 8 for products which meet the special origin criteria according to Rule 10.

Box 9. Gross Weight or Other Quantity
Type the gross weight or other quantity (such as pieces, kg) of the products covered by the Certificate.

Box 10. Number and Date of Invoices
State number and date of the invoice in question. The date of the invoice attached to the Application should not be later than the date of approval on the Certificate.

Box 11. Declaration by the Exporter
The term  “Exporter”  refers to the shipper who can either be a trader or a manufacturer. Type the name of the producing country and the importing country and the place and date when the declaration is made. This box must be signed by the Company‘s authorized signatory.

Box 12. Certification
The certifying authority will certify in this Box.

 

The rate of the exported goods

Tips for Application

  1. Imported Materials and Components List
    Please describe your non-originating materials & components. Add another sheet if more space is required. Price of the materials should be based on the evaluation value at the time of import. For materials where the place of origin is unknown, please use the verifiable initial purchasing value that has been used to purchase the said material in the export country.
    If you have purchased the material from a domestic vendor that used non-originating material to manufacture and supply to you, then you meed to use cost accounting to come up with the actual value of the imported material.

  2. Domestic Materials and Components List
    In this list, please describe the domestic materials and components that have been used to produce your export merchandise. Please add a separate sheet if more space is required, and make sure that the HS code and vendor/supplier name are included for each item.

  3. Price of Exported Goods in US $
    If there are multiple number of goods with differing 6-digit HS codes, then please provide the price of each good separately. Please state the average value when the goods share the same code.
    • FOB shipment requires entry on 4 blanks with ex-factory unit-price, inland freight, other charge, FOB Korea only.
    • CIF shipment requires entry in all of Box 3.

  4. The Rate of Export Net-Earning
    Please choose the appropriate formula designated by the trading country to calculate the Rate of Export Net-Earning

Calculation of Export Net Earning Rate
* KCCI's Web Certification System provides automatic calculation when the required amounts are given.

  • Wholly Produced Products
    Wholly obtained or produced products in the export participating state.
  • Incomplete Production or Acquisition
    Products which the final process of manufacture is performed within the territory of the export participating state, with the total value of the used materials, parts or produce originating from non-participating states or of undetermined origin not exceeding 55 percent of the FOB price of the products produced or obtained.

    (Formula)

    Value of imported non-originating materials, parts or produce + Value of undetermined origin materials, parts or produce ×100≤55%

    FOB. value

 

Filling Instruction for The Rate of Exported Net-Earning

In principle, you have to declare the actual value of materials and parts used. Please keep in mind that the calculation formula may vary by region. for The Rate of Exported Net-Earning is the reference data for the counterpart nation in reviewing the your eligibility for tariff concession, so please act with prudence and accuracy in compiling the report.