Q: What is the difference between a certificate of origin and a declaration of origin?
A: The certificate of origin and the declaration of origin have the same function and can be used to prove the origin of the goods listed. If it is a certificate of origin and a declaration of origin under a preferential trade agreement (hereinafter referred to as the "agreement"), the importer can also apply for preferential tariff treatment. The difference between the two is that the issuing entity is different: the certificate of origin needs to be applied for by the enterprise to the visa agency for issuance; The declaration of origin is issued independently by the enterprise and is exempt from applying to the visa agency.
Q: What types of certificates of origin are included?
A: According to the classification of purposes, the types of certificates of origin can be divided into non preferential certificates of origin, Generalized System of Preferences certificates of origin, regional preferential certificates of origin, and specialized certificates of origin.
Q: What is a non preferential certificate of origin?
A: A non preferential certificate of origin, also known as a general certificate of origin, is a document issued by various countries according to their own non preferential rules of origin, which proves that the goods originate from a specific or regional country. The customs of the importing country often implement non preferential trade measures such as most favored nation treatment, anti-dumping and countervailing measures, safeguard measures, origin mark management, country quantity restrictions, tariff quotas, etc. on imported goods based on the general certificate of origin. At present, goods exported from China to most parts or regions of the world can apply for a non preferential certificate of origin as long as they comply with China's non preferential rules of origin.
Q: What is a Generalized System of Preferences Certificate of Origin?
A: The Generalized System of Preferences (GSP) is a system of universal, non discriminatory, and non reciprocal tariff preferences that developed countries (beneficiary countries) provide to developing or regional (beneficiary countries) exporting manufactured and semi-finished products. It is a further import tariff reduction based on the most favored nation tax rate. The Certificate of Origin under the Generalized System of Preferences (GSP) is a certificate of origin issued by an authorized visa agency of the beneficiary country in accordance with the rules of origin and relevant requirements of the GSP program. The certificate format follows the Universal System of Preferences Certificate of Origin (Declaration and Certification Joint) Form A, which is printed by the beneficiary country in accordance with the unified format specified by the United Nations Conference on Trade and Development (UNCTAD) Special Committee on Preferential Issues, and filled out and issued in accordance with the relevant regulations of the beneficiary country.
With the continuous development of China's economy and the improvement of people's living standards, various developed economies have gradually cancelled the Generalized System of Preferences (GSP) treatment given to China. For example, from 2012 to 2019, Ukraine, Canada, Switzerland, Liechtenstein, the European Union, Türkiye, Japan and other regions have successively cancelled the preferential tariff treatment of GSP for China's export goods; In 2021, the Eurasian Economic Union announced the cancellation of preferential tariff treatment under the Generalized System of Preferences for China.
After the cancellation of the Generalized System of Preferences (GSP), goods exported from China to relevant or regional regions that require proof of origin can apply for a non preferential certificate of origin, subject to the most favored nation tax rate. If a relevant or regional country signs and implements a free trade agreement with China, enterprises can also apply for preferential certificates of origin under the free trade agreement, subject to the agreed tax rate.
Due to the non reciprocal nature of the Generalized System of Preferences (GSP), the GSP certificate of origin can be regarded as a special "one-way preferential" certificate of origin. In China, there is also a certificate of origin under the zero tariff policy for agricultural products in Taiwan, which is subject to special preferential tariff treatment for the least developed countries (LDCs).
Q: What is a regional preferential certificate of origin?
A: Regional preferential certificate of origin refers to a certificate of origin issued by authorized visa agencies of member countries participating in regional free trade agreements and preferential trade arrangements in accordance with relevant rules of origin. It is a necessary written document for goods to enjoy preferential tariff treatment when imported from one contracting party to another, and is known as the "paper gold" and "coupon" of international trade.
Q: What is a specialized certificate of origin?
A: A specialized certificate of origin is a certificate of origin established by international organizations or based on political and trade measures for specific products in a particular industry, such as the Kimberley Process Certificate, Certificate of Origin for Agricultural Products Exported to the European Union, and Certificate of Authenticity for Tobacco Exported to the European Union. The goods listed on the special certificate of origin belong to a specific product of a particular industry, and these products should comply with the specific rules of origin stipulated in bilateral agreements signed between the Chinese government and foreign governments.
Q: Currently, which agreements in China allow enterprises to issue a declaration of origin?
A: As of April 2022, enterprises can issue a declaration of origin under the China Iceland Free Trade Agreement, China Switzerland Free Trade Agreement, China Mauritius Free Trade Agreement, China New Zealand Free Trade Agreement, and Regional Comprehensive Economic Partnership (RCEP), and goods can enjoy tariff preferences in the importing country with this declaration. It should be noted that China's regulations stipulate that only authorized exporters recognized by customs can issue a declaration of origin.
Q: Is the declaration of origin in our country the same in terms of format and content?
A: Different preferential trade agreements have different requirements for the content of the declaration of origin - the China Iceland Free Trade Agreement adopts a fixed format for the declaration of origin; The origin declaration requirements of the China Switzerland Free Trade Agreement and the China Mauritius Free Trade Agreement should indicate fixed text and be linked to relevant commercial documents; The China New Zealand Free Trade Agreement and the Regional Comprehensive Economic Partnership (RCEP) have corresponding requirements for lower information contained in the declaration of origin.
Q: What is a back-to-back certificate of origin?
A: Back-to-back certificate of origin is a special type of certificate of origin under the Regional Comprehensive Economic Partnership Agreement (RCEP), which refers to the certificate of origin or declaration of origin issued by a member country based on the original certificate of origin issued by the exporting contracting party, after the goods exported by the member country are split into intermediate member countries, and within the quantity and validity period specified in the initial certificate of origin. Using back-to-back certificates of origin for re exporting goods and enjoying treaty tax rates in the importing country greatly enhances the flexibility of enterprises in sales strategies and logistics arrangements.
Q: What are the visa agencies for certificates of origin?
A: In our country, the General Administration of Customs manages the visa process for certificates of origin. The certification agencies for certificates of origin include the competent customs at all levels under the General Administration of Customs, the China Council for the Promotion of International Trade and its local branches. Enterprises can apply for certificates of origin for exported goods through these agencies.
Q: How to apply for a certificate of origin for export goods at customs?
A: The customs process for issuing certificates of origin for exported goods includes: enterprise filing, certificate declaration, confirmation of origin, and certificate issuance.
Before handling the business related to the certificate of origin at the customs, enterprises should first handle the general enterprise origin registration at the local customs.
There are two ways of filing. "Two Certificates in One" Filing: Enterprises that need to register as foreign trade operators in the commerce department will automatically complete the registration of origin enterprises through "Two Certificates in One"; If the information is incomplete, only record changes need to be made and relevant information needs to be supplemented. Manual entry and filing: enterprises that do not need to handle the filing of foreign trade operators enter the comprehensive service platform of origin through China's international trade "single window" or "Internet plus+Customs" integrated platform, click "new user registration", follow the prompts to enter the filing application interface, and conduct electronic information entry, document scanning or photo uploading to the platform.
Enterprises that require self printing of certificates should also upload and authorize the electronic seal and authorized personnel signature handwriting information of the enterprise.
After completing the origin filing, enterprises can log on to the "single window" of China's international trade or the "Internet plus+Customs" integrated platform to apply for certificates of origin. According to the filling specifications of different certificates of origin, enterprises can truthfully declare the information of both import and export parties, transportation details, commodity descriptions, and the origin standards used.
In the process of reviewing the certificate of origin, customs will confirm the authenticity of the certificate of origin or whether the product complies with the rules of origin if necessary.
After the certificate of origin is approved, enterprises can use an automatic double-sided color printer to print the certificate of origin on A4 paper for certificates of origin that have been opened for self-service printing. For certificates of origin that have not yet been opened for self-service printing, enterprises must use a needle printer to print the certificate of origin on the blank certificate they apply for. After affixing the enterprise's Chinese and English seals and signing by authorized personnel according to the certificate requirements, they can go to the visa customs site to handle the certificate issuance procedures.
When a company initiates filing, the system will assign the visa authority and the certificate issuing authority. Subsequent enterprises can apply to their respective filing authorities to change their visa and certification authorities based on their actual business needs.
Q: How to apply for a declaration of origin?
A: Our country stipulates that the declaration of origin must be issued by an approved exporter recognized by Chinese customs. Approved exporters shall meet the following conditions: customs certified enterprises; Master the rules of origin under relevant agreements; Establish a comprehensive system for managing origin qualification documents. Enterprises that meet the conditions can initiate an application for the recognition of an approved exporter through the Customs approved exporter management information system.
Approved exporters who have completed external information exchange or public disclosure can use the Customs Approved Exporter Management Information System to select the type of declaration of origin that needs to be issued. Click to enter the details interface and follow the prompts to enter the basic information of the declaration of origin, invoice information, and goods information. If issuing China Switzerland Declaration of Origin or China Mauritius Declaration of Origin, relevant commercial document attachments should also be uploaded before printing. It should be noted that all goods listed in the declaration of origin must be in the approved exporter's goods information list.
If it is necessary to issue a RCEP back-to-back declaration of origin, the approved exporter must first enter the original certificate of origin data into the preferential trade agreement origin element declaration system (this operation is not required for electronic networking) before issuing a back-to-back declaration of origin.
A declaration of origin is issued through the customs approved exporter management information system, without the need for customs review. Approved exporters are responsible for the authenticity and accuracy of the declaration of origin issued by them.
After the issuance of the declaration of origin, in accordance with the specific requirements of the applicable agreement, the issuing personnel shall sign or stamp to confirm that the goods listed in the declaration of origin comply with the rules of origin of the relevant agreement.
Source: Souhang Network