PERINTAH DUTI KASTAM (BARANG-BARANG BERASAL DARI NEGERI-NEGERI ASEAN) (TATANAMA TARIF BERHARMONIS ASEAN DAN PERJANJIAN PERDAGANGAN BARANGAN ASEAN) (PINDAAN) 2022

(Tatanama Tarif Berharmonis ASEAN dan Perjanjian Perdagangan Barangan

ASEAN) 2017 [P.U. (A) 100/2017] dipinda dalam Jadual Pertama —

Reference No.

ASEAN TRADE IN GOODS AGREEMENT CERTIFICATE

OF ORIGIN

(Combined Declaration and Certificate)

FORM D

Issued in

(Country)

Preferential Treatment Given Under ASEAN Trade in

Goods Agreement

Vessel's name/Aircraft etc.

Port of Discharge

Preferential Treatment Not Given (Please state reason/s)

........................................................................................................................................................

Signature of Authorised Signatory of the Customs Authority of the

Number and type of packages, description of goods (including quantity where appropriate and HS number of the Importing

(see Overleaf Notes)

The undersigned hereby declares that the above details and statement are correct;

that all the goods were produced in

..............................................................................................................

(Country)

and that they comply with the origin requirements specified for these goods in the

ASEAN Trade in Goods Agreement for the goods exported to

....................................................................................................................

(Importing Country)

.......................................................................................................................

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

........................................................................................................................................................

□ Exhibition

□ Accumulation

□ De Minimis

□ Back-to-Back CO

□ Issued Retroactively

□ Partial Cumulation

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OVERLEAF NOTES

Member States which accept this form for the purpose of preferential treatment under the ASEAN Trade in Goods Agreement (ATIGA):

BRUNEI DARUSSALAM

CAMBODIA

INDONESIA

LAO PDR

MALAYSIA

MYANMAR

PHILIPPINES

SINGAPORE

THAILAND

CONDITIONS: The main conditions for admission to the preferential treatment under the ATIGA are that goods sent to any Member States listed above must:

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:

5

Circumstances of production or manufacture in the first country named in Box 11

of this form

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.

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 and any trade mark shall also be specified.

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HARMONISED SYSTEM NUMBER: The Harmonised System number shall be that of in ASEAN Harmonised Tariff Nomenclature (AHTN) Code of the importing

Member State.

EXPORTER: The term “Exporter” in Box 11 may include the manufacturer or the producer.

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.

MULTIPLE ITEMS: For multiple items declared in the same Form D, if preferential treatment is not granted to any of the items, the “Preferential Treatment Not

Given” in Box 4 should be ticked (√) and the item number should also be circled or marked appropriately in Box 5.

10

FOB PRICE: This is applicable for goods exported from and imported by

Kingdom of Cambodia, Republic of Indonesia, and Lao People’s Democratic

Republic and where the Regional Value Content (RVC) criteria is applied, by providing the FOB price of the goods in Box 9.

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.

BACK-TO-BACK CERTIFICATE OF ORIGIN: In cases of Back-to-Back CO, in accordance with Rule 11 of Annex 8 of the ATIGA, the “Back-to-Back CO”

box should be ticked (√) and the reference number and the date of issuance of the original Proof(s) of Origin shall be indicated in Box 7.

EXHIBITIONS: In cases where goods are sent from the exporting Member State for exhibition in another country and sold during or after the exhibition

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for importation into a Member State, in accordance with Rule 22 of Annex 8

of the ATIGA, the “Exhibitions” box should be ticked (√) and the name and address of the exhibition indicated in Box 2.

ISSUED RETROACTIVELY: Due to involuntary errors or omissions or other valid causes, the Certificate of Origin (Form D) may be issued retroactively, in accordance with paragraph 2 of Rule 10 of Annex 8 of the ATIGA, and the “Issued Retroactively” box should be ticked (√).

ACCUMULATION: In cases where goods originating in a Member State are used in another Member State as materials for finished goods, in accordance with paragraph 1 of Article 30 of the ATIGA, the “Accumulation” box should be ticked (√).

PARTIAL CUMULATION (PC): If the Regional Value Content of the material is less than forty percent (40%), the Certificate of Origin (Form D) may be issued for cumulation purposes in accordance with paragraph 2 of Article 30 of the

ATIGA, the “Partial Cumulation” box should be ticked (√).

DE MINIMIS: If a good that does not undergo the required change in tariff classification does not exceed ten percent (10%) of the FOB price, in accordance with Article 33 of the ATIGA, the “De Minimis” box should be ticked (√).”; dan

P.U. (A) 118 8

Each Member State shall provide a list of the names, addresses, specimen signatures, and specimen of official seals of its Issuing Authority, in hard copy and soft copy format, through the ASEAN Secretariat for dissemination to other

Member States in soft copy format. Any change in the said list shall be promptly provided in the same manner.

The specimen signatures and official seals of the Issuing Authority, compiled by the ASEAN Secretariat, shall be updated annually. Any Certificate of Origin

(Form D) issued by an official not included in the list referred to in paragraph 1

shall not be honoured by the receiving Member State.

Electronic Certificates of Origin (e-Form D), that Member State need not provide a list of specimen signatures and specimen of official seals of its Issuing Authority.

Immediately after the grant of CE status, each Member State shall promptly include the following in the ASEAN-wide Self-Certification database:

The ASEAN Secretariat shall be the custodian of the ASEAN-wide Self-Certification database, which can be accessed online by Member States.

Any Origin Declaration made out by an exporter or signatory not included in the database or for a product not included in the database shall not be honoured by the receiving Member State.

Rule 3

Supporting Documents

Competent Authority shall have the right to request for supporting documentary evidence or to carry out check(s) considered appropriate in accordance with the respective laws and regulations of a Member State.

Member States are encouraged to allow the submission of electronic supporting documents, if available, to carry out check(s) related to Proof of Origin, considered appropriate in accordance with the respective laws and regulations of a Member State.

2 The necessity of retaining this requirement will be reviewed after two (2) years from the date of implementation of the ASEAN-wide Self-Certification.

3 The necessity of retaining this requirement is subject to review after two (2) years from the date of implementation of the ASEAN-wide Self-Certification.

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Rule 4

Pre-exportation Examination

The producer and/or exporter, or its authorised representative, shall apply to the

Issuing Authority or Competent Authority for the issuance of a Proof of Origin or as a CE, requesting pre-exportation examination of the origin of the good or

CE status, in accordance with the Member State’s laws and regulations. The result of the examination, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in determining the origin of the said good to be exported thereafter. The pre-exportation examination may not apply to the good of which, by its nature, origin can be easily determined.

For locally-procured materials, self-declaration by the final manufacturer exporting under this Agreement shall be used as a basis in determining the originating status of the good.

Rule 5

Application for Certificate of Origin (Form D)

At the time of carrying out the formalities for exporting the products under preferential treatment, the exporter or his authorised representative shall submit a written application for the Certificate of Origin (Form D) together with appropriate supporting documents proving that the products to be exported qualify for the issuance of a Certificate of Origin (Form D).

A CE may, at his own discretion, apply for a Certificate of Origin (Form D)

in place of making out an Origin Declaration.

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Rule 6

Examination of Application for a Certificate of Origin (Form D)

The Issuing Authority shall, to the best of its competence and ability, carry out proper examination, in accordance with the laws and regulations of the Member State, upon each application for a Certification of Origin (Form D) to ensure that:

The Certificate of Origin (Form D) must be on ISO A4 size white paper in conformity with the specimen shown in Annex 7 of this Agreement. It shall be made in the English language.

The Certificate of Origin (Form D) shall comprise one (1) original and two (2)

copies (duplicate and triplicate).

Each Certificate of Origin (Form D) shall bear a reference number separately given by each place or office of issuance.

Each Certificate of Origin (Form D) shall bear the authorised signature and official seal of the Issuing Authority. Such signature and seal may be applied manually or electronically4.

The original copy shall be forwarded by the exporter to the importer for submission to the customs authority or relevant Government authorities at the port or place of importation. The duplicate shall be retained by the

Issuing Authority in the exporting Member State. The triplicate shall be retained by the exporter.

Rule 8

Declaration of Origin Criterion in the Certificate of Origin (Form D)

To implement the provisions of Article 26 of this Agreement, the Certificate of Origin

(Form D) issued by the final exporting Member State shall indicate the relevant applicable origin criterion.

Rule 9

Treatment of Erroneous Declaration in the Certificate of Origin (Form D)

Neither erasures nor superimpositions shall be allowed on the Certificate of Origin

(Form D). Any alteration shall be made by:

(Form D) shall be issued by the Issuing Authority of the exporting Member State prior to or at the time of shipment, whenever the good to be exported can be considered originating in that Member State within the meaning of Chapter 3

of this Agreement.

Where a Certificate of Origin (Form D) has not been issued as provided for in paragraph 1 due to involuntary errors or omissions or other valid causes, the Certificate of Origin (Form D) may be issued retroactively after the declared shipment date but no longer than one (1) year from the date of shipment and shall be duly and prominently marked “Issued Retroactively”.

Rule 11

Back-to-Back Proof of Origin

The Issuing Authority of the intermediate exporting Member State may issue a back-to-back Certificate of Origin (Form D) if an application is made by the exporter, provided that:

A CE may make out a back-to-back Origin Declaration provided that:

The Competent Authority of the exporting Member State may authorise an exporter who makes shipments of products under the Agreement, hereinafter referred to as ‘Certified Exporter’, to make Origin Declarations with regard to the originating status of the goods concerned. An exporter seeking such authorisation must apply in writing or electronically and must offer to the satisfaction of the

Competent Authority all guarantees necessary to verify the originating status of the goods for which an Origin Declaration was made out.

The Competent Authority may grant the status of CE subject to any conditions which they consider appropriate, including in any case the following:

An authorisation shall be given in writing. The Competent Authority shall grant the CE an authorisation code which must be included in the Origin Declaration.

Member States shall promptly include the information on the authorisation granted in the ASEAN-wide Self-Certification database, in conformity with Rule 2(4).

A CE shall have the following obligations:

Origin Declarations should be made out on the commercial invoice. However, if the Origin Declaration cannot be made out on the commercial invoice at the time of exportation, it may be made out on any of the following commercial documents:

billing statement, delivery order, or packing list, and will be accepted at the time of importation if submitted together with the commercial invoice.

The document containing the Origin Declaration should describe the goods in sufficient details to enable them to be identified for origin determination purposes.

The Origin Declaration shall bear the name and manually executed signature of the authorised signatories.

The date of the document containing the Origin Declaration shall be considered as the issuance date of the Origin Declaration.

The reference number of the document containing the Origin Declaration shall be considered as the reference number of the Origin Declaration.

If in case the space provided for in the Origin Declaration is not sufficient to list out all the products, additional page/s containing information as set out in Attachment 1 could be attached.

Rule 12C

Monitoring and verification

The Competent Authority shall monitor the proper use of the authorisation, including verification of the correctness of Origin Declarations made out. Decisions on the frequency and depth of such actions should be risk-based. Furthermore, the Competent Authority will act on retrospective verification requests by the customs authority of the importing Member State, in conformity with Rule 18.

Rule 12D

Withdrawal of the Authorisation

The Competent Authority may withdraw the authorisation at any time. It shall do so where the CE no longer offers the guarantees referred to in Rule 12A (1), no longer fulfils the conditions referred to in Rule 12A (2) or otherwise abuses the authorisation.

P.U. (A) 118 23

A withdrawal shall be immediately included in the ASEAN-wide Self-Certification database by the Member State, in conformity with Rule 2.

Rule 13

Presentation of the Proof of Origin

For the purposes of claiming preferential tariff treatment, the importer shall submit to the customs authority or relevant Government authorities of the importing Member State at the time of import:

In cases when a Certificate of Origin (Form D) is rejected by the customs authority or relevant Government authorities of the importing Member State, the subject

Certificate of Origin (Form D) shall be marked accordingly in Box 4 and the original

Certificate of Origin (Form D) shall be returned to the Issuing Authority within a reasonable period not exceeding sixty (60) days. The Issuing Authority shall be duly notified of the grounds for the denial of tariff preference.

In cases when an Origin Declaration is rejected by the customs authority of the importing Member State, the subject Origin Declaration shall be returned to the Competent Authority within a reasonable period not exceeding sixty (60) days.

The Competent Authority shall be duly notified of the grounds for the denial of tariff preference.

In the case where the Proof of Origin is not accepted, as stated in the preceding paragraphs 2 and 3 of this Rule, the importing Member State should accept and consider the clarifications made by the Issuing Authority or Competent Authority and assess again whether or not the Proof of Origin can be accepted for the granting of the preferential treatment. The clarifications should be detailed and

P.U. (A) 118 24

exhaustive in addressing the grounds of denial of preference raised by the importing Member State.

Rule 14

Validity Period of the Proof of Origin

The following time limit for the presentation of the Proof of Origin shall be observed:

Where the ASEAN origin of the goods is not in doubt, the discovery of minor discrepancies, such as typographical errors, between the statements made in the Proof of Origin and those made in the documents submitted to the customs authority of the importing Member State for the purpose of carrying out the formalities for importing the goods shall not ipso facto invalidate the document if it is duly established that the document does in fact correspond to the goods submitted.

In cases where the exporting Member State and importing Member State have different tariff classifications for a good subject to preferential tariffs, the goods shall be released at the MFN rates or at the higher preferential rate, subject to the compliance of the applicable ROO, and no penalty or other charges shall be imposed in accordance with relevant laws and regulations of the importing

Member State. Once the classification differences have been resolved, the correct rate shall be applied and any overpaid duty shall be refunded if applicable, in accordance with relevant laws and regulations of the importing Member State, as soon as the issues have been resolved.

For multiple items declared under the same Proof of Origin, a problem encountered with one of the items listed shall not affect or delay the granting of preferential treatment and customs clearance of the remaining items listed in the

Proof of Origin. Rule 18(c) may be applied to the problematic items.

Rule 17

Record Keeping Requirement

For the purposes of the verification process pursuant to Rules 18 and 19, the producer and/or exporter applying for the issuance of a Certificate of Origin

(Form D) and the CE making out an Origin Declaration shall, subject to the laws and regulations of the exporting Member State, keep its supporting records

P.U. (A) 118 26

in relation to the Proof of Origin for not less than three (3) years from the date of issuance of the Proof of Origin.

The application for Certificates of Origin (Form D) and all documents related to such application shall be retained by the Issuing Authority for not less than three (3) years from the date of issuance of the Certificate of Origin (Form D).

The application as a CE and all documents related to such application shall be retained by the Competent Authority for not less than three (3) years from the date of expiry or revocation of the authorisation.

Information relating to the validity of the Certificate of Origin (Form D) and to the correctness of an Origin Declaration shall be furnished upon request of the importing Member State by an official authorised to sign the Certificate of Origin

(Form D) and certified by the appropriate Government authorities or the

Competent Authority of the exporting Member State, respectively.

Any information communicated between the Member States concerned shall be treated as confidential and shall be used for the validation of Proof of Origin purposes only.

Rule 18

Retroactive Check

The importing Member State may request the Issuing Authority or Competent Authority of the exporting Member State to conduct a retroactive check at random and/or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the goods in question or of certain parts thereof. Upon such request, the Issuing Authority or Competent Authority of the exporting Member State shall conduct a retroactive check on a producer/exporter’s cost statement based on the current cost and prices, within a six (6) month timeframe, specified at the date of exportation subject to the following conditions:

P.U. (A) 118 27

If the importing Member State is not satisfied with the outcome of the retroactive check, it may, under exceptional cases, request verification visits to the exporting

Member State.

Prior to the conduct of a verification visit, an importing Member State, shall deliver a written notification of its intention to conduct the verification visit to:

The written notification mentioned in paragraph 2 shall be as comprehensive as possible including, among others:

The importing Member State shall obtain a written consent of the exporter/producer whose premises are to be visited as mentioned in paragraph 2

prior to the proposed verification visit.

When a written consent from the exporter/producer is not obtained within thirty (30) days upon receipt of the notification pursuant to paragraph 2, the notifying Member State, may deny preferential treatment to the goods that would have been subject of the verification visit.

The Issuing Authority or Competent Authority receiving the notification may postpone the proposed verification visit and notify the importing Member State of such intention. Notwithstanding any postponement, any verification visit shall be carried out within sixty (60) days from the date of such receipt, or for a longer period as the concerned Member States may agree.

The Member State conducting the verification visit shall provide the exporter/producer whose goods are the subject of the verification and the relevant Issuing Authority or Competent Authority with a written determination of whether or not the subject goods qualify as originating goods.

Any suspended preferential treatment shall be reinstated upon the written determination referred to in paragraph 7 that the goods qualify as originating goods.

The exporter/producer will be allowed thirty (30) days from receipt of the written determination, to provide in writing comments or additional information regarding the eligibility of the goods. If the goods are still found to be non-originating, the final written determination will be communicated to the

Issuing Authority or Competent Authority within thirty (30) days from receipt of the comments or additional information from the exporter/producer.

The verification visit process, including the actual visit and determination of whether the subject goods are originating or not, shall be carried out and its results communicated to the Issuing Authority or Competent Authority within a maximum of one hundred and eighty (180) days. While awaiting the results of the verification visit, Rule 18(c) on the suspension of preferential treatment shall be applied.

P.U. (A) 118 30

Rule 20

Confidentiality

Member States shall maintain, in accordance with their laws and regulations, the confidentiality of classified business information collected in the process of verification pursuant to Rules 18 and 19 and shall protect that information from disclosure that could prejudice the competitive position of the person who provided the information. The classified business information may only be disclosed to those authorities responsible for the administration and enforcement of origin determination.

Rule 21

Documentation for Implementing Article 32(2)(b)

(Direct Consignment)

For the purposes of implementing

Article 32(2)(b)

of this

Agreement, where transportation is effected through the territory of one or more non-Member State, the following shall be produced to the Government authorities of the importing

Member State:

Member State and sold during or after the exhibition for importation into a

Member State shall be granted preferential treatment accorded under this

Agreement on the condition that the goods meet the requirements as set out in Chapter 3 of this Agreement, provided that it is shown to the satisfaction of the relevant Government authorities of the importing Member State that:

or, in the case of a CE, the Origin Declaration shall be provided to the relevant

Government authorities of the importing Member State. The name and address of the exhibition must be indicated. The relevant Government authorities of the Member State where the exhibition took place may provide evidence together with supporting documents prescribed in Rule 21(d) for the identification of the products and the conditions under which they were exhibited.

Paragraph 1 shall apply to any trade, agricultural, or crafts exhibition, fair or similar show, or display in shops or business premises with the view to the sale of foreign goods and where the goods remain under customs control during the exhibition.

P.U. (A) 118 32

Rule 23

Third Country Invoicing

Proof of Origin in cases where the sales invoice is issued either by a company located in a third country or by an ASEAN exporter for the account of the said company, provided that the goods meet the requirements of Chapter 3 of this

Agreement.

The exporter shall indicate “third country invoicing” and such information as name and country of the company issuing the invoice in the Certificate of Origin

(Form D).

In cases where the sales invoice is issued either by a company located in a third country or by an ASEAN exporter for the account of the said company, the CE may make out the Origin Declaration on the billing statement, delivery order, or packing list.

Rule 24

Action against Fraudulent Acts

When it is suspected that fraudulent acts in connection with the Proof of Origin have been committed, the Government authorities concerned shall cooperate in the action to be taken in the respective Member State against the persons involved.

Proof of Origin.

Rule 25

FOB Price

For the purposes of this Agreement, notwithstanding Rule 11(1)(b), Rule 11(2)(b)

and Rule 12B (1), the Proof of Origin and back-to-back Proof of Origin shall only reflect

P.U. (A) 118 33

the FOB price, as required by the Member States listed in the paragraph relating to the

FOB price in the Overleaf Notes of the Certificate of Origin (Form D), in cases where the regional value content calculated using the formula set out in Article 29 of this

Agreement is applied in determining the origin.

Rule 26

Equivalence of Paper and Electronic Certificate of Origin (e-Form D)

A Certificate of Origin (Form D) in electronic format may be applied for, issued, and accepted in lieu of one in paper format, with equivalent legal effect.

Rules 27 to 31 shall apply to Electronic Certificates of Origin (e-Form D).

Unless otherwise specified in Rules 27 to 31, Rules 1 to 6, 8, 10, 11, 14 to 16, and 18 to 25 shall also apply to the processing of Electronic Certificates of Origin

(e-Form D).

Rule 27

Electronic Certificate of Origin (e-Form D)

Member

States shall exchange

Electronic Certificates of Origin (e-Form D) in accordance with the

ATIGA e-Form D Process Specification and Message Implementation Guideline, as may be updated from time to time.

In the event a Member State does not wish to implement all the electronic processes and related information elements specified in the

ATIGA e-Form D Process Specification and Message Implementation Guideline, that Member State shall inform the other Member States, through the

ASEAN Secretariat, which processes and related information elements it wishes to implement.

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Rule 28

Examination of Application for an Electronic Certificate of Origin (e-Form D)

In place of Rule 6(a), an application for an Electronic Certificate of Origin (e-Form D)

shall electronically be accepted, verified to be duly completed, and authenticated.

Rule 29

Issuance of an Electronic Certificate of Origin (e-Form D)

In exceptional cases, an exporter may apply to the Issuing Authority, in accordance with the Issuing Authority’s procedures, to re-issue an Electronic Certificate of Origin (e-Form D), within one (1) year from the date of issuance of the original Electronic Certificate of Origin (e-Form D).

Specification and Message Implementation Guideline, an Electronic Certificate of

Origin (e-Form D) may be forwarded directly to the exporter by the NSW of the issuing Member State and the Electronic Certificate of Origin (e-Form D) may be forwarded directly to the importer by the exporter or by the NSW of the importing

Member State.

In exceptional cases, such as, but not limited to, technical failures that trigger a loss of data, the receiving Member State may request a re-transmission of an Electronic Certificate of Origin (e-Form D) from the sending Member State.

An alteration to an Electronic Certificate of Origin (e-Form D) shall be made by issuing a new Electronic Certificate of Origin (e-Form D), and the previous

Electronic Certificate of Origin (e-Form D) shall be cancelled, in accordance with the process specified in the ATIGA e-Form D Process Specification and

Message Implementation Guideline.

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Rule 30

Presentation of the Electronic Certificate of Origin (e-Form D)

For the purposes of claiming preferential tariff treatment, the importer shall submit to the customs authority of the importing Member State at the time of import, an import declaration containing information on the Electronic Certificate of Origin (e-Form D) reference number, supporting documents (i.e. invoices and, when required, the Through Bill of Lading issued in the territory of the exporting

Member State) and other documents as required in accordance with the laws and regulations of the importing Member State.

The customs authority in the importing Member State may generate an electronic

Customs Response indicating the utilisation status of the Electronic Certificate of Origin (e-Form D) in accordance with the message implementation guideline for Customs Response specified in the ATIGA e-Form D Process Specification and

Message Implementation Guideline. The utilisation status, if generated, shall be transmitted electronically via the ASW to Issuing Authority either soon after the import or as and when it has been generated, within the validity period of the Electronic Certificate of Origin (e-Form D).

In cases when an Electronic Certificate of Origin (e-Form D) is rejected by the customs authority of the importing Member State, the customs authority of the importing Member State shall:

In the case where an Electronic Certificate of Origin (e-Form D) is not accepted, as stated in the preceding paragraph, the importing Member State should accept and consider the clarifications made by the Issuing Authority and assess again whether or not the e-Form D application can be accepted for the granting of the preferential treatment. The clarifications should be detailed and exhaustive in addressing the grounds of denial of preference raised by the importing

Member State.

Rule 31

Electronic Archiving and Data Retention