Certificate of Origin Hotspots
2022-11-30 232Q: What is the difference between a certificate of origin and a declaration of origin?
A: Certificate of Origin and Declaration of Origin have the same function. They can be used to prove the origin of the goods listed.If it is a certificate of origin and a declaration of origin under a preferential trade agreement (hereinafter referred to as the Agreement), it can also apply to the importer for preferential tariff treatment.The difference between the two lies in the different issuing agencies: the certificate of origin needs to be issued by the company to the visa agency;The declaration of origin is issued by the company itself, and it is exempted from applying to the visa agency.
Q: What are the types of certificates of origin?
A: According to the classification of uses, the types of certificates of origin can be divided into non-preferential certificates of origin, GSP certificates of origin, regional preferential certificates of origin and special certificates of origin.
Q: What is a non-preferential certificate of origin?
A: Non-preferential certificate of origin, also known as ordinary certificate of origin, is a certificate issued by each country according to its own non-preferential rules of origin to prove that the goods originated in a specific country or region.ImportCustoms of ChinaNon-preferential trade measures such as MFN treatment, anti-dumping and countervailing measures, safeguard measures, origin mark management, country Quantity restrictions, tariff quotas and so on are often implemented for imported goods. General certificate of origin.At present, as long as the goods from EXP to most countries or regions in the world conform to China's non-preferential rules of origin, they can apply for non-preferential certificates of origin.
Q: What is the GSP Certificate of Origin?
A: The Generalized System of Preferences (GSP) is the abbreviation of Generalized System of Preferences.The discriminatory and non-reciprocal tariff preference system is to further reduce and exempt import tariffs on the basis of the most-favored-nation rate.GSP Certificate of Origin is a certificate of origin issued by the visa agency authorized by the beneficiary country according to the rules of origin and relevant requirements in the GSP scheme of the beneficiary country.The certificate format follows Form A of GSP Certificate of Origin (Declaration and Certification).
With China's economic development and the continuous improvement of people's living standards, developed economies have cancelled the GSP treatment given to China one after another.For example, from 2012 to 2019, Ukrainian, Canadian, Swiss, Liechtenstein, European Union, Turkish, Japanese and other countries or regions successively cancelled preferential tariff treatment for EXP goods in China;Preferential tariff treatment.
After the abolition of GSP treatment, goods from EXP to relevant countries or regions can apply for non-preferential Certificate and apply MFN tax rate if they need to prove their origin.If the countries or regions concerned sign and implement free trade agreements with China, enterprises can also apply for preferential certificates of origin under the free trade agreements and apply the agreed tax rates.
Because of the non-reciprocity of the GSP, the GSP certificate of origin can be regarded as a special "one-way preferential" certificate of origin.China has a similar one: Certificate of Origin for Special Preferential Tariff Treatment for Least Development Countries (LDCs), which is a certificate of origin under the zero tariff policy of agricultural products in Taiwan.
Q: What is a regional preferential certificate of origin?
A: Regional preferential certificates of origin refer to certificates of origin issued by visa agencies authorized by members of regional free trade agreements and preferential trade arrangements according to relevant rules of origin, and enjoy preferential treatment when importing goods from a contracting party. The necessary written proof of other tariff treatment is called International's "paper gold" and "coupon".
Q: What is a special certificate of origin?
A: Special certificates of origin are certificates of origin designated by international organizations or countries for specific products in special industries according to the needs of political and trade measures, such as Kimberley Process Certificates and Certificates of Origin. Commodities listed in special certificates of origin, such as "Agricultural Products Exported to Europe" and "Certificate of Authentic Tobacco Exported to Europe", belong to specific products of special industries, and these products shall comply with specific rules of origin as stipulated in bilateral agreements signed between the Chinese government and foreign governments.
Q: What agreements in China currently allow enterprises to issue declarations of origin?
A: Since April 2022, enterprises can participate in China-Iceland Free Trade Agreement, China-Switzerland Free Trade Agreement, China-Mauritius Free Trade Agreement, China-New Zealand Free Trade Agreement, Regional Comprehensive Economic Partnership Agreement (RCEP) to issue a declaration of origin and import goods from the countryMayEnjoy preferential tariff by this declaration. It should be noted that China stipulates that only approved exporters recognized by the customs can issue declarations of origin.
Q: Are China's declarations of origin the same in format and content?
A: Different preferential trade agreements have different requirements for the content of origin declaration-the origin declaration of China-Iceland Free Trade Agreement adopts a fixed format;The source declaration requirements of China-Switzerland Free Trade Agreement and China-Mauritius Free Trade Agreement should indicate the fixed text and link with relevant commercial documents;The declaration of origin of China-Singapore FTA and Regional Comprehensive Economic Partnership Agreement (RCEP) also has corresponding requirements for the minimum information contained in the declaration.Rules.
Q: What is a back-to-back certificate of origin?
A: Back-to-back certificates of origin are special certificates of origin under the Regional Comprehensive Economic Partnership Agreement (RCEP).Certificate of origin or declaration of origin issued by intermediate member countries according to the prescribed Quantity and validity period according to the original certificate of origin issued by the first EXP.Use back-to-back certificates of origin to re-export goods and enjoy importCountriesThe agreed tax rate greatly improves the flexibility of enterprises in sales strategy and logistics arrangement.
Q: What are the certification bodies for the certificate of origin?
A: In our country, the General Administration of Customs administers the issuance of certificates of origin.Certificate of Origin certification bodies include competent customs at all levels under the General Administration of Customs, Chinese International Promotion Committee and its local branches.Enterprises can apply for the Certificate of Origin of Goods of the EXP through the above-mentioned agencies.
Q: How can I apply for the Certificate of Origin of EXP Goods at the Customs?
A: The process of issuing the Certificate of Origin of EXP goods by the Customs includes: enterprise filing, certificate declaration, confirmation of origin and certification.
Before handling the business related to the certificate of origin at the customs, an enterprise shall first handle the record of the origin of the general enterprise with the local customs.
There are two ways to file."Two Certificates in One" filing: Enterprises that need to handle the filing of foreign trade operators in the commercial department can automatically complete the filing of enterprises of origin through "two certificates in one";If the information is incomplete, it is only necessary to change the record and supplement the relevant information.Manual entry for filing: Enterprises that do not need to handle the filing of foreign trade operators can enter the comprehensive service platform of origin through the "Single Window" or "Internet plus Customs" integrated platform of International, click "New User Registration", enter the filing application interface according to the prompts, and enter electronic information, scan certificates or upload photos to the platform.
Enterprises that need to print their own certificates must complete the uploading authorization operation of enterprise electronic seal, signature and handwritten information of authorized personnel at the same time.
After completing the origin filing, enterprises can log in to the "Single Window" of International or the "Internet plus Customs" integrated platform to apply for the Certificate of Origin.Information such as commodity description and origin standard used shall be truthfully declared.
In the process of examining the certificate of origin, the customs will confirm the authenticity of the certificate of origin or whether the products conform to the rules of origin when necessary.
After the certificate of origin is approved, the enterprise can print the certificate of origin on A4 paper by using an automatic double-sided printing color printer.For the Certificate of Origin that has not been self-printed, the enterprise must use a dot matrix printer to print the Certificate of Origin on the blank certificate applied for, and affix the Chinese and English seals of the enterprise according to the requirements of the certificate. After being signed by the authorized personnel, the enterprise shall go through the certification formalities at the visa customs site.
When an enterprise initiates filing for the first time, the system will be assigned to the visa authority and the licensing authority.Follow-up enterprises may apply to their subordinate filing authorities for changing visa authorities and license issuing authorities according to actual business needs.
Q: How to apply for declaration of origin?
A: China stipulates that the declaration of origin must be issued by an approved exporter recognized by China Customs.Approved exporters should meet the following conditions: advanced customs certification enterprises;Master the rules of origin under relevant agreements;Establish a sound management system of origin qualification documents.Eligible enterprises can initiate an application for approval of exporters through the Customs Approved Exporter Management Information System.
Approved exporters who have completed external information exchange or publicity, if they need to issue a declaration of origin, can select the type of declaration of origin through the Customs Approved Exporter Management Information System, click to enter the details interface and follow the prompts: enter the basic information of the declaration of origin, invoice information and goods information.For issuing China-Switzerland Declaration of Origin or China-Mauritius Declaration of Origin, it is necessary to upload the attachment of relevant commercial documents before printing.It should be noted that all the goods listed in the declaration of origin must be in the list of goods information of the approved exporter.
In order to issue RCEP back-to-back declaration of origin, the approved exporter must first enter the certificate of origin data into the electronic networking of the preferential trade agreement origin factor declaration system (which is not required for those who have implemented it), and then issue back-to-back declaration of origin.
The declaration of origin issued by the exporter management information system approved by the customs does not need to be examined by the customs.Approved exporters are responsible for the authenticity and accuracy of the declaration of origin issued by them.
After the issuance of the Declaration of Origin, according to the specific requirements of the applicable agreement, the issuer of the Declaration shall sign or seal to confirm that the goods listed in the Declaration of Origin conform to the relevant rules of origin agreement.