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FTA C/O

The whole purpose of a FTA is to apply preferential treatment at very low or no tariff, to facilitate free movement of goods and promote trade and ultimately expand import/export volume among the participating states. Thus, FTA C/Os have emerged as a preferential measure vis-a-vis non-participating states.

 

Participating States and Methods of Issuance

Kor-ASEAN FTA applies to the Republic of Korea, Vietnam, Myanmar, Singapore, Malaysia, Indonesia and the Philippines, Bruei, but not to Cambodia, Laos or Thailand.

 

Kor-ASEAN FTA C/O: Issuance Procedure and Filling Instruction

Reference Material 1> C/O Form

1. Good consigned from(Exporter's business name, address, country)

 


Reference No.

ASEAN-KOREA FREE TRADE AREA
PREFERENTIAL TARIFF
CERTIFICATE OF ORIGIN
(Combined Declaration and Certificate)
FORM AK

Issued in ...........................................................
(Country)

※ See notes overleaf

2. Goods consigned to (Consignee's name, address, country)

 

 


3. Means of transport and route (as far as known)

 Departure date

 Vessel's name/Aircraft etc.

 Port of Discharge

4. For official use

 □ Preferential Treatment Given Under ASEAN-Korea Free Trade Area Preferential Tariff

 □ Preferential Treatment Not Given (Please state reason/s)

........................................................................................
Signature of Authorized Signatory of the Importing Country

5. Item
number
6. Marks and
numbers on
packages
7. Number and type of packages, description of goods(including quantity where appropriate and HS number of the importing country)
8. Origin criterion
(see notes
overleaf)
9. Gross weight
or other quantity,
and Value
10. Number
and date
of invoices
           

11. Declaration by the exporter
The undersigned hereby declares that the above details and statements are correct: that all the goods were produced in

......................................................................................
(country)

and that they comply with the origin requirements specified for those goods in the ASEAN-KOREA Free Trade Area Preferential Tariff for goods exported to

......................................................................................
(importing country)

 

......................................................................................
Place and date, signature of authorized signatory

 

12. Certificate
It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.

 

 

 

 

 

 

 

 

.....................................................................................
Place and date, signature and stamp of certifying authority

13. □ Third Country Invocing □ Exhibition □ Back-to-Back C/O

 

OVERLEAF NOTES

  1. 1. Parties which accept this form for the purpose of preferential tariff under the KOREA-ASEAN Free Trade Agreement (KAFTA)
    BRUNEI DARUSSALAM
    REPUBLIC OF KOREA
    MYANMAR
    THAILAND
    CAMBODIA
    LAOS
    PHILIPPINES
    VIETNAM
    INDONESIA
    MALAYSIA
    SINGAPORE


  2. CONDITIONS: To enjoy preferential tariff under the KAFTA, goods sent to any Parties listed above
    1. must fall within a description of goods eligible for concessions in the country of destination
    2. must comply with the consignment conditions in accordance with Rule 9 of Annex 3 (Rules of Origin) of the KAFTA and
    3. must comply with the origin criteria in Annex 3 (Rules of Origin) of the KAFTA.

  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 named in box 11 of this form

    Insert in box 8

    (a) Goods wholly obtained or produced in the territory of the exporting Party

    "WO"

    (b) Goods satisfying Rule 4.1 of Annex 3 (Rules of Origin) of the KAFTA

    "CTH" or
    "RVC 40%"

    (c) Goods satisfying the Product Specific Rules
      - Change in Tariff Classification

      - Wholly Obtained or Produced in the territory of any Party
      - Regional Value Content
      
      - Regional Value Content + Change in Tariff Classification

     

      - Specific Processes

     

    "CTC"

    "WO-AK"

    "RVC" that needs to be met for the good to
    qualify as originating; e.g. "RVC 45%"

    The combination rule that needs to be met for good to qualify as originating; e.g. "CTH + RVC 40%"

    "Specific Processes"

    (d) Goods satisfying Rule 6

    "Rule 6"


  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 GOODS: The description of goods must be sufficiently detailed to enable the goods to be identified by the Customs Officers examining them. Name of manufacturer, any trade mark shall also be specified.

  6. HARMONIZED SYSTEM NUMBER: The Harmonized System number shall be that of the importing Party.

  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 Party must indicate (√) in the relevant boxes in column 4 whether or not preferential tariff is accorded.

  9. THIRD COUNTRY INVOICING: In cases where invoices are issued by a third country, "the Third Country Invoicing" box should be ticked (√) and such informations as name and country of the company issuing the invoice shall be indicated in box 7.

  10. EXHIBITIONS: In cases where goods are sent from the territory of the exporting Party for exhibition in another country and sold during or after the exhibition for importation into the territory of a Party, in accordance with Rule 20 of the Operational Certification Procedures, the "Exhibitions" box should be ticked (√) and the name and address of the exhibition indicated in box 2.

  11. BACK-TO-BACK CERTIFICATE OF ORIGIN: In cases of Back-to-Back CO, in accordance with Rule 7 (2) of the Operational Certification Procedures, the "Back-to-Back CO" box should be ticked (√).

 

Filling Instruction

Box 1. Goods Consigned From: Exporter information

Please state the business name and the address (including the country name) of the exporter.

Box 2. Goods Consigned To: Consignee Information

Please state the business name and the address (including the country name) of the consignee.

Box 3. Means of Transport and Route (As Far as Known)

Please state the departure date of the transport vessel (aircraft), name of the vessel (flight number) and port of discharge. Please state the means of transport and route to the best of your knowledge.

Box 4. For Official Use

This box is reserved for the customs official of the import country. After review, the official will check with a "v" mark and sign here if your product is eligible for a preferential tariff treatment.

Box 5. Item Number

Please group items with different HS codes by the same category, with a serial number.

Box 6. Marks and numbers on packages.

Please mark the goods and give a serial number.

Box 7. Number and Type of Packages, Description of Goods

Please state the number and type of packages, description of goods, quantity (where appropriate) and HS code of the importing country.
Description of the goods should be detailed enough for the customs official to review and to check the goods against. The name of the manufacturer and the trademark should also be stated.
For HS code, please provide the item number as required by the importer nation, based on "The International Convention on the Harmonized Commodity Description and Coding System and Amending Protocol."

Box 8. Origin criterion (※ see notes overleaf)

Box 9. Gross Weight or Other Quantity and Value (FOB)

Please state the gross weight and the FOB value of the goods.

Box 10. Please state the number and date of Invoice.

Box 11. Declaration by the Exporter

Exporter (including manufacturer/producer) needs to declare the names of export & import country and date & location of application, and sign the C/O.

Box 12. Certification

The C/O Issuer has to state the date & location of issuance, sign the document and stamp it with the seal of the issuance organization.

Box 13. Check with a "v" Mark, Where Appropriate

  1. Change in Tariff Classification (CTC), description of production process, & materials, evidence data for components purchase (tax invoice), Import Permit (I/P) and Specification on Transaction.
  2. VAC: Evidence data for use of raw materials by originating country and pricing. (As an overview report on labor cost, expenses and profitability)
    • General Items
      CTH or over 40% of RVC
    • Items for Exception
      As defined in the Origin Criterion by Item. (Items are subject to different application)
    • Goods Manufactured in Two or More Countries
      For the goods not applicable under the wholly produced products criteria, please apply CTC (4-Digit HS code) and RAC (of more than 40% in RVC), on the basis of Substantial Transformation Criterion.
    • RVC Calculation Formula
      RVC = [ (FOB- Value of Non-Originating Materials) / FOB ] x 100
    • Substantial Transformation Criterion
      - CTC: Countries where changes were made to the 2nd, 4th and 6th digits of the HS code. Application varies by agreement.
      - VAC: Value added by a certain ratio over the FOB or EXW value. When cumulative regional value content rule is applied, the country where final production was carried out is regarded as the Place of Origin.
      - Specific-Processing: The country where specific process is carried out is determined to be the Place of Origin.
      - Mixed Rules: Countries where two or more of the above-mentioned rules apply.
      Example) VAC 40% + Change of the 4-Digit HS Code, VAC 50% + Cut & Sew Criteria, HS Code Change + Cut & Sew Criteria, etc.