ASEAN – Australia/ ASEAN Trade in Goods Japan-Philippines Economic Partnership

New Zealand Agreement (ATIGA) Agreement (JPEPA)

(AANZFTA)
Basic rules of origin RVC (40) RVC (40) -RVC
CTC (4-digit) CTC (4-digit) -change in tariff classification
Co-equal Co-equal -specific manufacturing /processing operation
Cumulation approach Regional Cumulation permitted Full cumulation permitted across ATIGA Bilateral cumulation permitted
across AANZFTA Provided inputs each satisfy RVC or CTC rule
provided inputs each
satisfy RVC or CTC rule Partial cumulation
permitted in RVC calculation on pro rata
basis where RVC is at least 20%

RVC Calculation Direct formula (build-up method) or Direct formula (build-up method) or Direct formula (build-up method)
Indirect formula (build-down method) Indirect formula (build-down method)
De Minimis Rule 2 Rules: 1 Rule de minimis- product specific
(1) For goods other than Non-CTC qualified
textiles and apparel in inputs allowed up to 10
HS 50-63, non-CTC percent of FOB value of
qualified inputs up to 10 final good
percent of FOB value of
final product allowed
(2) For textiles and
apparel in HS 50-63,
non-CTC qualified up to
(a) 10 percent of value
or (b) 10 percent of total
weight allowed.
Pre-export Examination Yes – Exporter to request as basis for Yes – Exporter to request as basis for Yes – Exporter to request as basis for
supporting evidence of origin supporting evidence of origin supporting evidence of origin

Exporter Application Written application to Written application to Written application to

issuing authorities with issuing authorities with issuing authorities with
prescribed minimum data prescribed minimum data prescribed minimum data
Certificate of Origin
Period of Validity
Retroactive Issuance
Action by Importer
No Certificate Required
Back-to-Back Certificates
Verification Procedure
Record Keeping
Unique Certificate number Unique Certificate number
Original plus two copies Original plus two copies
Official seal / signature of issuing body Official seal / signature of issuing body
Specified minimum data requirements Specified minimum data requirements
Issued within 3 days of export Issued within 3 days of export
12 months 12 months
Yes – Up to 12 months Yes – Up to 12 months
Submit original copy of Certificate Submit original copy of Certificate
at time of import declaration at time of import declaration
No certificate required for goods valued at less No certificate required for goods valued at less
than US$ 200 FOB than US$ 200 FOB
Yes – required in transhipment cases Yes – required in transhipment cases
Yes – after the fact Yes – after the fact verification where
verification where considered necessary considered necessary
Issuing body, exporter and importer to keep Issuing body, exporter and
relevant records for 3 years importer to keep relevant
records for 3 years
-have the simplest rule
-generally liberal
-characterized by generality in application
Unique Certificate number
Original plus two copies
Official seal / signature of issuing body
Specified minimum data requirements
12 months
Yes – Up to 12 months
-Submit original copy of Certificate plus triplicate
copy at time of import declaration.
-Triplicate copy sent back to issuing authority in
exporting country
No exemption specified in
OCPs for the JPEPA
no back-toback CO
Yes – after the fact verification
where considered necessary
-Issuing body to keep records for at least 2 years.
-Exporter to retain “Quadruplicate” copy for 12
months.
most complicated and restrictive, less lenient

ASEAN – Japan ASEAN – Korea ASEAN – India ASEAN – China

Comprehensive Economic Trade in Goods Trade in Goods Trade in Goods
Partnership Agreement Agreement Agreement
Basic rules of origin RVC (40) RVC (40) RVC (35) Plus CTSH RVC (40)
CTC (4-digit) CTC (4-digit)
Co-equal Co-equal
Cumulation approach Diagonal Cumulation permitted across Diagonal Cumulation permitted across Diagonal Cumulation permitted Diagonal Cumulation permitted
 participating countries
provided inputs each satisfy
RVC or CTC rule
RVC Calculation Indirect formula (build-down
method) only
De Minimis Rule 3 Rules:
(1) For goods in HS
16,19,20,22,23,28 through 49
and 64 through 97, non-CTC
qualified inputs up to 10
percent of FOB value of final
product allowed
(2) For goods in HS 18 and
21, non-CTC qualified inputs
allowed up to 10 % or 7% of
FOB value as per annex 2
(3) For textiles and apparel in
HS 50-63, non-CTC qualified
up to 10 percent of total
weight allowed.
Pre-export Examination Yes as provided in the
Implementing Regulations
Exporter Application Written application to
issuing authorities with
prescribed minimum data
and proof of origin of goods
Certificate of Origin Unique Certificate number
Original plus two copies
Official seal / signature of issuing body
Specified minimum data requirements
Period of Validity 12 months
participating countries
Provided inputs each satisfy
RVC or CTC rule
Direct formula (buildup method) or
Indirect formula (build-down method)
2 Rules:
(1) For goods other
than textiles and
apparel in HS 50-63,
non-CTC qualified up
to 10 percent of value
allowed
(2) For textiles and
apparel in HS 50-63,
non-CTC qualified up
to 10 percent of total
weight allowed.
Yes – Exporter to request
as basis for supporting
evidence of origin
Written application to
issuing authorities with
prescribed minimum data
Unique Certificate number
Original plus two copies
Official seal / signature of issuing body
Specified minimum data requirements
6 months
across all RTA Parties
provided inputs each
satisfy RVC(35)+CTSH rule
Direct formula (build-up
method) or
Modified Indirect formula
designed to show non-originating
content of <65 percent
Not applicable.
No CTC ROO.
Yes – Exporter to request as
basis for supporting evidence
of origin
Written application to issuing
authorities with prescribed
minimum data
Unique Certificate number
Original plus three copies
Official seal/sign.of issuing body
Dedicated form / data requirements
Issued within 3 days of export
12 months
across all RTA Parties provided inputs
each satisfy RVC (40)
rule
Modified Indirect formula designed to
show non-originating content of
≤ 60 percent.
In practice, direct method of
calculation is also allowed.
Not applicable.
No CTC ROO.
Yes – Exporter to request as
basis for supporting evidence
of origin
Written application to issuing
authorities with prescribed
minimum data
Unique Certificate number
Original plus three copies
Official seal/signature of issuing body
Dedicated form / data requirements
Issued within 3 days of export
Normally 4 months

Retroactive Issuance Yes – Up to 12 months
Action by Importer Submit original copy of
Certificate at time of import
declaration
No Certificate Required No certificate required for
goods valued a
Back-to-Back Certificates Yes – required in
transhipment cases
Verification Procedure Yes – after the fact
verification where
considered necessary
Record Keeping Issuing body, exporter and
importer to keep relevant
records for 3 years
Yes – Up to 12 months
Submit original copy
of Certificate at time of
import declaration
No certificate required for
goods valued at less than
US$ 200 FOB
Yes – required in
transhipment cases
Yes – after the fact
verification where
considered necessary
Issuing body, exporter
and importer to keep
relevant records for 3
years
ess symmetric than ACFTA but more
flexible;
Yes – Up to 12 months
-Submit original copy of
Certificate plus triplicate copy
at time of import declaration.
-Triplicate copy sent back to
issuing authority in exporting
country
No exemption specified in
OCPs for the AIFTA
Yes – required in
transhipment cases
Yes – after the fact verification
where considered necessary
Issuing body to keep records
for at least 2 years. Exporter
to retain “Quadruplicate”
copy for 12 months.
6 months when transhipped
through a non-Party
Yes – Up to 12 months
-Submit original copy of
Certificate plus triplicate copy
at time of import declaration.
-Triplicate copy sent back to
issuing authority in exporting
country
No Certificate is required for
goods valued at less than
US$ 200 FOB
No provision
Yes – after the fact verification
where considered necessary
Issuing body to keep records
for at least 2 years. Exporter
to retain “Quadruplicate”
copy for 12 months.
Most simple and most symmetric,
however, the lack of alternative rule
could be constraining