RULES OF ORIGIN – ATIGA (10 MEMBERS OF ASEAN)

CRITERIA IN ABLE TO USE ATIGA

 CAME FROM ASEAN STATE (10 MEMBERS)

 COVERED BY CO (CERTIFICATE OF ORIGIN) FORM D
 DAPAT HINDI NAKA-EXCEPT YUNG COUNTRY
 KAILANGAN YUNG TARIFF NG EXPORTING COUNTRY AY 20% OR BELOW; KASI KAPAG MORE
THAN 20%, MFN YUNG GAGAMITIN
 KAILANGAN WHOLLY OBTAINED YUNG PRODUCT SA EXPORTING COUNTRY KASI HINDI IISUEHAN
NG CO – KAPAG HINDI WHOLLY OBTAINED ORR KUG HINDI WHOLLY OBTAINED DAPAT UNDER
NG SUBSTANTIAL TRANSFORMATION (ST)

ATIGA – SA 10 MEMBER STATES

MFN – GINAGAMIT KAPAG NANGGALING SA MG ABANSA NA HINDI COVERED NG ATIGA “PRINCIPLE

WITHOUT DISCRIINATION)

2 TYPES OF ROO

NON – PREFERENTIAL ROO – TO DETERMINE THE CO FOR IMPOSITION OF SAFETY MEASURES SUCH AS
ANTI-DUPING, SAFEGUARDS

PREFERENTIAL ROO – YUN YUNG GINAGAMIT TO DETERMINE KUNG QUALIFIED YUNG PRODUCT KUNG
ATIGA YUNG GAGAMITIN

DIFFERENCE BETWEEN COO AND COUNTRY OF EXPORT???

MINSAN IISA, MINSAN HINDI

NAGKAKAIBA YUNG COO AND CE KAPAG MAY TRANSSHIPMENT (e.g. KAPAG MAY DINAAN YUNG
VESSEL BAGO SA PHIL. PERO KAPAG WALA NA DINAAN BAGO PUMUNTA NG PH IISA LANG)

BASIC CRITERIA

WHOLLY OBTAINED – PRODUCT OCCURING NATURALLY WITHIN A COUNTRY –

I. AGRICULTURAL PRODUCTS;
II. ANIMALS BORN AND RAISED;
III. PRODUCTS OBTAINED FROM ANIMALS MENTIONED ABOVE;
IV. PRODUCTS OBTAINED FOR HUNTING OR FISHING;
V. PRODUCTS OBTAINED OF SEA FISHING AND OTHER PRODUCTS TAKEN FROM THE SEA BY ITS
VESSEL; (CONSIDER PA RIN KAHIT SA IBANG TERITORRY KA NANGISDA AS LONG AS PHIL.
REGISTRY YUNG VESSEL)
VI. PRODUCTS MADE ON BOARD ITS FACOTRY SHIPS EXCLUSIVELY FORM THE PRODUCTS REFFERED
TO (V);
VII. MINERAL PRODUCTS EXTRACTED FROM ITS SOIL;
VIII.USED ARTICLES COLLECTED THERE FIT ONLY FOR THE RECOVERY OF RAW MATERIALS;
 IX. WASTE AND SCRAP RESULTING FROM MANUFACTURING OPERATIONS CONDUCTED THERE;
X. PRODUCTS OBTAINED THERE EXCLUSIVELY FROM THE PRODUCTS SPECIFIED IN (i) TO (ix) ABOVE.

NOTE: HINDI PORKET HINDI PUMASOK SA WHOLLY OBTAINED, PUWEDE PA RIN SIYANG MAKAPASOK SA
PREFERENTIAL ROO BASTA MAG-APPLY SIYA NG ST OR SUBSTANTIAL TRANFORMATION.

SUBSTANTIAL TRANSFORMATION-

 REGIONAL VALUE CONTENT (RVC) REQUIREMENT ATLEAST 40% - SA ATIGA ANG RVC
REQUIRMENT AY 40% MINIMUM (IBIG SABIHIN DAPAT 40% AY MAG-ORIGINATE SA EXPORTING
COUNTRY) SA INDIA LANG 35% ANG REQUIRMENT, THE REST 40% NA ,,, INA-APPLY TO
KARANIWAN SA MGA MANUFACTURED PRODUCTS

2 METHODS USED IN THE DETERMNATION OF RVC---

 DIRECT/BUILD-UP METHOD –
 INDIRECT/BUILD-DOWN METHOD –

FORMULA:

NOTE: MGA DEFINITION NIYAN AY NASA ATIGA MISMO

GAGAMITIN YUNG DIRECT KAPAG YUNG GIVEN AY ORIGINATING

INDIRECT NAMAN KAPAG NON ORIGINATING

SA DIRECT BASTA GALING SA ASEAN COUTNRIES YUNG MGAMATERIAL PASOK SIYA SA DIRECT, WHILE SA
NON-DIRECT NAMAN IS YUNG MGA NASA OUTSIDE

Change in tariff classification Criteria OR RVC

Kung hindi umabot sa 40% , puwede pa rin na mapasok basta may mangyari a change in tariff
classification
Change of Chapter (CHAPTER SHIFT) – example yung manufacturer dito sa phil. Tas yung leather (raw
materials) inimport from china, in order to consider dapat magkahiwalay yung declaration sa kanila.
Yung leather ay classified under Chapter 41; pero yung whole sapatos is under Chapter 61, dapat ay
change of chapter na mangyari.

Change of Tariff Heading (diba nag tariff is yung 4-digit level) – kung yung raw materials na non-
originating is classified as Chapter 39.01, so para ma-satisfy kailangan maging 39.02 or kahit ano basta
under ng 39

Change of Tariff Subheading (CTSH) – kahit dun lang sa 6-digit ng tariff classification

SPECIFIC PROCESS RULE – DEPENDE SA HS CODE; NASA ANNEX 3 NG ATIGA; like yung mga meat, fruits,
minerals, dapat wholly obtained.

How does the “accumulation rule” apply in the determination of RVC?

What is “de minimis” in Rules of Origin? – sa ATIGA Ayung vlue ng de minimis ay 10%, yung non
originating macconsider kapag may tariff shift. Kahit yung non originating materials ay puwede pa ring
ma-consider basta yung value niya ay hindi lalagpas ng 10% ng FOB value. *NASA MISMONG ATIGA TO*

-ARTICLA 33

What is a Certificate of Origin? – yung issuing authority ng CO ay si BOC. Kapag preferential treatment
yung kailangan sa ATIGA ay FORM D ;