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QuestionSimple introduction company condition: 1. Our factory in Cambodia(SVAY RIENG) and all products are made in here. 2. Because Cambodia(SVAY RIENG) near on Vietnam, so we export will via Vietnam. Shipping document: 1. Form AK will issue in Cambodia GSP 2. Bill will issue from forwarder in Vietnam 3. Invoice and packing list will made in company Please help confirm below question: If bill issue in Vietnam, can we have tariff preferences?
Answersㅇ Where transportation is effected through the territory of one or more intermediate countries, other than that of the exporting Party and importing Party, a through Bill of Lading issued in the territory of the exporting Party shall be produced to the relevant government authorities of the importing Party.
ㅇ In other to receive a preferential tariff of AK FTA, a through B/L issued in the Cambodia should be submitted.
QuestionFor FTA, if product is certified as eligible for FTA, can you recover duties paid for previous imports, if FTA was not applied to import declaration? If so, how far back can one go to recover duties?
Answersㅇ Any importer who fails to file a request for the application of a preferential tariff before the relevant import declaration is accepted may file a request for the application of a preferential tariff within one year from the acceptance date of the import declaration for the relevant goods.
ㅇ Any importer who fails to file a request for the application of a preferential tariff before the relevant import declaration is accepted may file a request for the application of a preferential tariff within one year from the acceptance date of the import declaration for the relevant goods.
QuestionIs it possible to get additionaly information about some aproved exporter based on exporter number?
AnswersApproved exporter number is composed of eleven-digit code. customs code (three digits) / year of authorisation (two digits) / serial authorisation number (six digits)
Example: 010-16-123456
QuestionWe are exporter who is exporting goods (HS code : 8501102000) to Korea customers. Goods origin is Vietnam, we import the goods to Singapore and re-export to Korea. With the present of Form D from Vietnam and back-to-back Certificate of Origin from Singapore custom. May I know if this is still comply with ASEAN-KOREAN Free Trade Agreement? The Import Duty can be waived?
AnswersPursuant to Article 7 of 「The Agreement to Appendix 1, Operational Certification Procedures for the Rules of Origin, Annex 3 of Korea-Asean FTA」back to back Certificate of Origin may be issued provided that:
(a) a valid original Certificate of Origin is presented;
(b) the importer of the intermediate Party and the exporter who applies for the back-to-back Certificate of Origin in the intermediate Party are the same; and
(c) verification procedure as set out in Rule 14 is applied.
By the way, the Certificate of Origin, Form D, you mentioned is not the Certificate of Origin of the Korea-Asean FTA(Form AK) but the Certificate of Origin of the Asean Trade in Goods Agreement(ATIGA).
Therefore, I'd like to let you know that you are not eligible to have Kora-Asean FTA preferential tariff treatment with the back to back Certificate of Origin, issued based on Form D.
QuestionAccording to Malaysian Customs regulations, we are to submit an original AK form from Korea. But According to my Korean exporter, the Korean Customs do not issue hardcopy anymore and only provide PDF version. It says in Malaysian customs, "A Certificate of Origin shall comprise one original and two (2) copies." Therefore we cannot print the PDF and submit the form. Kindly assist in this matter.
AnswersAs you may know, the signature and stamp of a Certificate of Origin, issued by Korea Customs Service, are electronically signed and stamped.
With regrad to above issue, I’d like to let you know that ASEAN member countries have already confirmed their acceptance of Korea’s elcetronically-signed and stamped CO in the 8th meeting of the ASEAN-KOREA sub-committee on tariffs and rules of origin(AK-STROO) and the 11th AKSTROO as below;
QuestionWhat import declaration procedures should an importer go through in order to be granted FTA preferential tariff treatment?
(Application for preferential tariff treatment) What import declaration procedures should an importer go through in order to be granted FTA preferential tariff treatment?
AnswersApplication for preferential tariff treatment before import declaration acceptance
The importer shall submit an application for preferential tariff treatment (Attached Form No. 16 of the Public Notification on Special Cases for the Implementation of Free Trade Agreements) to the head of the competent customs office before the acceptance of the relevant import declaration (hereinafter referred to as “before the acceptance”). In this case, when filing an import declaration, the importer must state the classification code for the preferential tariff rate or the classification code for the tariff rate he intends to be applied to the relevant goods on the import declaration form and then submit it to the head of the competent customs office. Submission of a certificate of origin is omitted in this case, but the customs office may require the submission of a certificate of origin if deemed necessary for the confirmation of the origin of the relevant goods.
Application for preferential tariff treatment after import declaration acceptance
If an importer could not apply for preferential tariff treatment before the acceptance of the relevant import declaration as a result of failure to secure any documentary evidence of origin, such importer may apply for preferential tariff treatment within one year from the date of acceptance of the import declaration filed on the relevant goods. When intending to apply for preferential tariff treatment after the acceptance of the import declaration, the importer must submit to the competent customs office an application for preferential tariff treatment accompanied by an application for revision, the original certificate of origin, a copy of the certificate of import declaration, and origin certification documents (if required by the head of the competent customs office).
QuestionWhat are the rules of origin and the method of confirming them for FTA preferential tariff treatment when filing an import declaration?
(Origin criteria) What are the rules of origin and the method of confirming them for FTA preferential tariff treatment when filing an import declaration?
AnswersOrigin criteria The generally recognized origin criteria for FTA preferential tariff treatment are as follows:
○ A country in which the whole relevant goods have been produced, processed, or manufactured (wholly obtained criterion);
○ Any of the following countries if the relevant goods have been produced, processed, or manufactured in two or more countries:
A. A country in which the relevant goods have been finally produced, processed, or manufactured, if the code of tariff classification applicable to the relevant goods is different in certain digits from the code of tariff classification of materials or components that have been used in producing, processing, or manufacturing the goods (change in tariff classification);
B. A country in which a certain or higher level of value has been created for the relevant goods (value contents criterion);
C. A country in which the main process for producing, processing, or manufacturing the relevant goods has been carried out (processing operation criterion);
○ Any other country in which the relevant goods satisfy the requirements for the recognition of origin as stipulated in the relevant agreement.
Methods of confirming the product specific rules of origin
When a free trade agreement is concluded with Korea, the product specific rules of origin by tariff classification (six digits of HS codes) are specified. You can confirm the product specific rules of origin under each free trade agreement in the attached tables of the Enforcement Regulations of the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements.
- Attached Table 2 (Korea-Singapore FTA) – attached Table 15 (Korea-China FTA)
※ How to confirm the rules of origin under the relevant free trade agreement
☞ FTA Portal of the KCS >> FTA Data Room >> Select Rules of Origin by FTA >> Select FTA contracting countries >> Search after entering the relevant HS code.
Since the exporter confirms the origin criterion and then self-issues a certificate of origin or applies for the issuance of a certificate of origin by a competent authority, the importer can ascertain the origin criterion for the relevant goods by looking at the Origin Criterion box on the certificate of origin. (The origin criterion is not stated on a certificate of origin under the Korea-EFTA FTA, the Korea-EU FTA or the Korea-Turkey FTA, so you cannot ascertain the origin criterion for the relevant goods on such certificate of origin.)
QuestionAre FTA preferential tariffs applied in preference to other tariff rates?
(Priority of tariff rate application) Are FTA preferential tariffs applied in preference to other tariff rates?
AnswersPriority of FTA preferential tariffs
○ In general, preferential tariff rates are applied in preference to MFN applied duty rates (general tariff rates) in principle under the Customs Act. However, in case a preferential tariff rate is higher than a general tariff rate as set out in the Customs Act, the general tariff rate as set out in the Customs Act is applied in preference to the preferential tariff rate.
○ However, any anti-dumping duty (Article 51 of the Customs Act), any countervailing duty (Article 57 of the Customs Act), any retaliatory duty (Article 63 of the Customs Act), any emergency tariff (Article 65 of the Customs Act), or any special emergency tariff (Article 68 of the Customs Act) that is imposed on goods under the Customs Act is applied in preference to any FTA preferential tariff rate.
Application priority table between the preferential tariff rate and the tariff rates under the Customs Act
First priorityAnti-dumping duty (Article 51), countervailing duty (Article 57), retaliatory duty (Article 63), emergency tariff (Article 65), special emergency tariff (Article 68)Applied foremost regardless of whether the tariff rates are higher or lower
Second priorityPreferential tariff rate ≤ applicable tariff rate under the Customs ActPreferential tariff rate is applied
Preferential tariff rate > applicable tariff rate under the Customs ActApplicable tariff rate under the Customs Act is applied
QuestionMethod of calculating the value added ratio as the origin criterion to be applied under a free trade agreement
(Value contents criterion) How can the value added ratio be calculated as the origin criterion to be applied under a free trade agreement?
AnswersWhat is the value contents criterion? This is the criterion for recognizing the exporting country as the origin of the relevant goods if a certain or higher level of added value has been created for such goods through production activity in the country. The reference value needed for the calculation of the value added ratio, the calculation formula, and the value added ratio for recognizing the origin of goods may differ depending on the FTA.
- RVC rules: Used in the Korea-Singapore FTA, the Korea-ASEAN FTA, the Korea-Chile FTA, the Korea-India FTA, the Korea-US FTA, the Korea-Peru FTA, the Korea-Australia FTA, the Korea-China FTA, the Korea-Vietnam FTA, and the Korea-New Zealand FTA
- MC method: Used in the Korea-EFTA FTA, the Korea-EU FTA, the Korea-Turkey FTA, and Korea-Canada FTA
Regional Value Content (RVC) rules
- Build-up method: Method of immediately calculating the relative importance of the value of the originating materials in the value of a finished product Value added ratio = value of originating materials / adjusted value × 100
- Build-down method: Method of calculating the relative importance of originating materials by deducting imported materials from the transaction value Value added ratio = (adjusted value - value of non-originating materials / adjusted value × 100
- Net cost method: Method of calculating the relative importance of the deduction of the value of non-originating materials from the net cost of the product
Value added ratio = (net cost - value of non-originating materials / net value × 100
The reference value is the adjusted value in the case of the United States and Chile, and the reference value is the FOB value in the case of Singapore, ASEAN, India and Peru.
Value of Import Content (MC) method ○ If the value of imported materials (non-originating materials) is below a certain ratio of the ex-works price of the relevant product, it is recognized as originating. The calculation formula is (value of non-originating materials / product value (ex-works price) * 100.
QuestionHow to issue an FTA certificate of origin
(Issuance of certificates of origin) In what manner is an FTA certificate of origin issued?
AnswersMethods of issuing FTA certificates of origin
○ Issuance of a certificate of origin which the customs authority of the country of origin or any other agency authorized to issue certificates of origin performs after confirming the origin of the relevant good in accordance with the methods and procedures prescribed by a free trade agreement (authority-issued certificate of origin)
○ Issuance of a certificate of origin which the exporter performs autonomously by completing and signing it after confirming the origin of the relevant good in accordance with the methods and procedures prescribed by a free trade agreement (self-issued certificate of origin)
- The Korea-Chile FTA requires certificates of origin self-issued by the exporter. If the exporter and the producer are the same, a certificate of origin is completed and signed under the name of the exporter. If the exporter and the producer are different from each other, the producer confirms the origin of the relevant goods, makes out a document and then submits it to the exporter, who then completes a certificate of origin based on the document (“origin declaration”) submitted by the producer.
- Korea-Singapore FTA requires certificates of origin issued by the issuing authority. Singapore has not notified the Korean customs authorities of any other agency authorized to issue certificates of origin than Singapore Customs. Therefore, only certificates of origin issued by Singapore Customs are valid.
- Although self-issuance of certificates of origin by exporters is adopted by the Korea-EFTA FTA, the Korea-Turkey FTA, and the Korea-New Zealand FTA, these free trade agreements are characterized by completing an origin declaration (which means stating origin declaration information in trade documents such as an invoice) instead of filling out a certificate of origin form. In particular, they use mutually different approved exporter systems. In the Korea-EFTA FTA, the status of approved exporter is not a requirement. In the Korea-EU FTA, the status of approved exporter is a requirement in case the total value of export goods exceeds 6,000 euros. There is no approved exporter system in the Korea-Turkey FTA or the Korea-New Zealand FTA.
- The Korea-ASEAN FTA, the Korea-China FTA, and the Korea-Vietnam FTA require certificates of origin issued by the issuing authority. Under each of the free trade agreements, certificates of origin is issued by the customs authority of each Party or by any agency authorized by the government of each Party.
- There is not any particular standardized certificate of origin form prescribed in the Korea-US FTA. Just a document containing the following matters required to be stated as prescribed by this Agreement is sufficiently acceptable: 1. the name of the certifying person (including as necessary contact or other identifying information); 2. the importer of the good (if known); 3. the exporter of the good (if different from the producer), 4. the producer of the good (if known); 5. the tariff classification under the Harmonized System and a description of the good; 6. information demonstrating that the good is originating (a phrase which confirms that the good is originating, the name of the country of origin, etc.); 7. the date of the certification; and 8. in the case of a blanket certification, the period that the certification covers.
- Therefore, a commercial document such as an invoice containing the above-mentioned matters required to be stated is sufficiently acceptable. If a separate certificate of origin has been prepared, it is also applicable to the relevant good.
- However, Korea has established “standard forms” (recommended forms) so that business enterprises can complete certificates of origin easily. - Under the Korea-Peru FTA, both authority-issuance and self-issuance of certificates of origin are acceptable within the period of five years from the date of entry into force of this Agreement. A certificate of origin may be self-issued by an exporter of goods the value of which does not exceed 2,000 US dollars. These two methods of issuing certificates of origin will be changed over to the full-scale certificate of origin issuance system six years from the date of entry into force of this Agreement. &&&
- The Korea-Australia FTA prescribes that a certificate of origin for a good should be self-issued by the exporter or producer in the case of Korea and that a certificate of origin for a good may be either self-issued by the exporter or producer or issued by an authorized body as an issuing authority in the case of Australia. The issuing authorities in Australia are the Australian Chamber of Commerce and Industry (ACCI) and the Australian Industry Group (AIG).
- In the case of a certificate of origin self-issued by the exporter or producer, this Agreement does not prescribe any certificate of origin form but only the data elements required for a certificate of origin. Therefore, the exporter or producer can issue a certificate of origin by utilizing a recommended form including the matters required to be stated provided by the Korea Customs Service.
* Data elements required to be stated
• Issuing number;
• Exporter (including contact details);
• Blanket period for multiple shipments;
• Producer (including contact details) *optional;
• Importer (including contact details) *optional;
• Description of good(s);
• Harmonized System code (six digits);
• Preference criterion;
• Observations (optional);
• Declaration; and
• Name, signature, company or authorized body and contact details of person completing the Certificate of Origin; and date of issuance.
- The Korea-Canada FTA adopts self-issuance of certificates of origin by the exporter or producer, but a certificate of origin should be completed in accordance with the certificate of origin form (Annex A) of the Memorandum of Understanding of the Agreement.
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