FTA MATRIX

BY: JANNA LEE N. BARBASA (B416)

 ATIGA
SIGNED AT AND ON
• Signed on February 2009
• Entered into force on May 17, 2010
IMPLEMENTING EOs
• EO 892 (June 17, 2010) - Tariff Reduction Schedule on Sugar through the Invocation of the Protocol to the CEPT-AFTA
• EO 894 (June 18, 2010) - Tariff Reduction Schedule on Rice through the Invocation of the Protocol to the CEPT-AFTA
CERTIFICATE OF ORIGIN (CO) FORM
Form D
GOODS COVERED EXCEPTIONS
General Exceptions - Member States may exclude a product which it
considers necessary to: protect public morals; protect human, animal
or plant life or health; secure compliance with laws or regulations
Philippines excludes all products falling under HS Chapter 93 ( Arms
which are not inconsistent with the provisions of the Agreement;
and Ammunition; Part and Accessories Thereof), except for goods
products of prison labour; protect national treasures; conserve
classified under HS Heading 93.07 (Swords, cutlasses, bayonets,
exhaustible natural resources; pursue obligations under any
lances, and similar arms and parts thereof and scabbards and sheaths
intergovernmental commodity agreement which conforms to criteria
thereof)
submitted to the World Trade Organization (WTO); involving
restrictions on exports of domestic materials; and essential to the
acquisition or distribution of products in general or local short supply.
RULES OF ORIGIN
It is based on Regional Value Content (RVC) of not less than 40% or if all non-originating materials used in the production of a good have
undergone a Change in Tariff Classification at four-digit level (i.e., a change in tariff heading) of the Harmonized System (HS).
 ACFTA
SIGNED AT AND ON
Vientiane, Laos (November 4, 2002)
IMPLEMENTING EOs
• EO 485 (December 29, 2005) - Implements the tariff commitments to reduce tariffs to zero (0%) for certain products under Chapters 1 to 8
• EO 487 (January 12, 2006) - Covers the 2005-2008 tariff reduction schedule
• EO 613 (April 17, 2007) - Covers the 2006-2008 tariff reduction schedule
• EO 814 (June 30, 2009) - Covers the 2009-2012 tariff reduction schedule; transfer of certain tariff lines from ST to NT category for elimination by 2010
with flexibility in 2012
• EO 618 (April 23, 2007) - Covers the commitment to grant reciprocal tariff treatment on tariff lines included in the ST
• EO 71 (April 16, 2012) - Implements the tariff commitments on certain products included in HSL
• EO 72 (April 16, 2012) - Implements the tariff commitments on certain products included in SL and the transfer of certain tariff lines from ST to NT
CERTIFICATE OF ORIGIN (CO) FORM
Form E
GOODS COVERED EXCEPTIONS
The EHP covers all products falling under HS Chapters 1 to 8 (live animals,
meat and edible meat offal, fish, dairy produce, other animal products, live Parties were allowed to have an Exclusion List for the EHP under ACFTA.
trees, edible vegetables and edible fruits and nuts).
RULES OF ORIGIN
• ROO Criteria – General Rule RVC 40 or Change in Chapter/Change in Tariff Heading
• Certificate of Origin (CO) Form Form E
• Reciprocity Rule Conditions: 1. The product to be imported is in the NT of the Philippines and in the ST of the exporting FTA partner.
2. The ST rate of FTA partner should be 10% and below.
3. The applicable rate is whichever is higher between the FTA partner’s ST rate and the Philippines’ NT rate.
4. The applicable rate should not be greater than the Philippines’ MFN rate.
 AIFTA

SIGNED AT AND ON

Bali, Indonesia (October 8, 2003)

IMPLEMENTING EOs

• EO 25 issued on February 10, 2011 and which took effect on May 17, 2011

CERTIFICATE OF ORIGIN (CO) FORM

Form AI

GOODS COVERED EXCEPTIONS

Except for about 14% of tariff lines based on ASEAN Harmonized Tariff
Nomenclature (AHTN) 2012, all products falling under Harmonized
System (HS) Chapters 1 to 97 are covered by a program of progressive
reduction/elimination of tariffs.
Certain products are excluded from the tariff reduction program for
reasons of national security, public morals, human, animal and plant
life, conservation of exhaustible natural resources and protection of
articles with artistic, historic, and archaeological value. Exclusion Lists
shall be subject to an annual tariff review for improvement in market
access.

RULES OF ORIGIN

Products which are wholly obtained or produced in the exporting Party shall be deemed originating and eligible for preferential tariff
treatment. The “General Rule” of Regional Value Content (RVC) 35 and change in tariff subheading is applicable to all other goods.
 AKFTA
SIGNED AT AND ON
Kuala Lumpur, Malaysia (December 13, 2005)
IMPLEMENTING EOs
• EO 638 (November 01, 2007) Reciprocal tariff treatment
• EO 639 (November 02, 2007) Tariff reduction schedule for NT products
• EO 812 (July 07, 2009) - 90% Reduction to 0% for NT with flexibility until 2012
• EO 895 (September 15, 2010) - Transfer of cochin from SL to NT
• EO 52 (August 12, 2011) - Compensation to Korea for delayed implement of tariff commitments
• EO 73 (April 26 , 2012) - Tariff reduction schedule for HSL products
• EO 74 (April 26, 2012) - Tariff reduction schedule for SL products and accelerated reduction for products transferred from HSL or SL to NT
CERTIFICATE OF ORIGIN (CO) FORM
Form AK
GOODS COVERED EXCEPTIONS
All products, except arms and ammunitions, clinical and municipal
wastes and specialized medicine for cancer, AIDS and other dreaded Arms and ammunitions, clinical and municipal wastes and specialized
diseases, are covered under the program of progressive medicine for cancer, AIDS and other dreaded diseases.
reduction/elimination of tariffs.
RULES OF ORIGIN
Products which are wholly obtained or produced in the exporting Party shall be deemed originating and eligible for preferential tariff
treatment.
The “General Rule” of Regional Value Content (RVC) 40 is applicable to all other goods except where there is a Product Specific Rule (PSR).
The PSR becomes either the exclusive rule or an alternative to the “General Rule” or a combination with the “General Rule” depending on the
 AANZFTA

SIGNED AT AND ON

Cha-am Phetchaburi, Thailand (February 27, 2009)

IMPLEMENTING EOs

• EO 851 issued on December 23, 2009 and which took effect on January 1, 2010
• EO 191 issued on November 5, 2015 and which took effect on November 12, 2015

CERTIFICATE OF ORIGIN (CO) FORM

Form AANZ

GOODS COVERED EXCEPTIONS

All products falling under Harmonized System (HS) Chapters 1 to 97

Rice, sugar and selected articles of iron and steel
are covered in the TIG Chapter.

RULES OF ORIGIN

The “General Rule” of Regional Value Content (RVC) 40 is applicable to all other goods except where there is a Product Specific Rule (PSR). The
PSR becomes either the exclusive rule, or an alternative to, or a combination with the General Rule, depending on the provisions of Annex 2 of
the Agreement.
 AHKFTA

SIGNED AT AND ON

Manila, Philippines (November 12, 2017)

IMPLEMENTING EOs

• EO 102, issued on 10 January 2020 and effective on 10 February 2020, provides for the implementation of the Philippines’ tariff reduction
schedule under the AHKFTA.

CERTIFICATE OF ORIGIN (CO) FORM

Form AHK

GOODS COVERED EXCEPTIONS

Tariff reduction commitments under the Trade in Goods (TIG) Chapter

cover different kinds of commodities, including jewelry, articles of N/A
apparel and clothing accessories, watches and clocks, and toys.

RULES OF ORIGIN

• Wholly obtained or produced in the exporting Party as set out in Article 4 (Wholly Obtained or Produced Goods);
• Produced in the exporting Party exclusively from originating materials from one or more of the Parties; or
• Regional Value Content (RVC) of not less than 40 percent is applicable to all other goods except where there is a Product Specific Rule (PSR).
 AJCEPA

SIGNED AT AND ON

Bali, Indonesia (October 8, 2003)

IMPLEMENTING EOs

• EO 852 issued on December 23, 2009 and which took effect on July 1, 2010.

CERTIFICATE OF ORIGIN (CO) FORM

Form AJ

GOODS COVERED EXCEPTIONS

All products falling under Harmonized System (HS) Chapters 1 to 97 The Philippines excluded rice, salt, certain chemical products and
are covered by the Agreement. articles of iron and steel, and motor vehicles of Heading 87.03.

RULES OF ORIGIN

Products which are wholly obtained or produced in the exporting party shall be deemed originating and eligible for preferential tariff treatment.
The “General Rule” of Regional Value Content (RVC) 40 is applicable to all other goods except where there is a product specific rule (PSR).
The PSR becomes either the exclusive rule or an alternative to the “General Rule” depending on the provisions of the FTA.
 PJEPA

SIGNED AT AND ON

Helsinki, Finland (September 9, 2006)

IMPLEMENTING EOs

• EO 767 issued on November 7, 2011 and which took effect on December 11, 2008
• EO 905 issued on June 29, 2010 and which took effect on July 1, 2010
• EO 157 issued on February 13, 2014 and which took effect on February 20, 2014

CERTIFICATE OF ORIGIN (CO) FORM

Form JP

GOODS COVERED EXCEPTIONS

All products falling under Harmonized System (HS) Chapters 1 to 97,

Rice and salt
based on HS 2002 nomenclature.

RULES OF ORIGIN

• Criteria in determining if a product is originating: good is wholly obtained or produced entirely in the Party; good is produced entirely in the
Party exclusively from originating materials of the Party; or good satisfies the product specific rules set out in Annex 2 of the Agreement
requiring that the materials used undergo a change in tariff classification or a specific manufacturing or processing operation, and all other
applicable requirements of Chapter 3, when the good is produced entirely in the Party using non-originating materials.
• The Qualifying Value Content must not be less than the percentage specified by the Product Specific Rule (PSR) for the good.