A CE must have the following obligations. However, each ASEAN Member States may
apply additional requirements which they consider appropriate.
01
Grant the Competent Authority access to records (up to 3 years) and premises for the
purpose of monitoring the use of authorization and of the verification of the
correctness of declarations made out
02
Make out Origin Declarations only for goods for which the CE has been authorized to
make out an Origin Declaration
03
Cooperate in retroactive checks and verification visits
04
Accept full responsibility for all Origin Declarations made including any misuse
05
Promptly inform the Competent Authority of any changes related to the information
submitted
Information to be provided in an Origin Declaration
Related Format
What must be stated in the declaration of origin according to the relevant
form
01
Certified Exporter Detail
The CE Authorization Code
The Exporter of the products covered by this document
Except where otherwise clearly indicated, the product(s) satisfy the Rules of
Origin to be considered as originating goods under ATIGA
(ASEAN country of origin: PHILIPPINES)
02Description of Goods
Product Name
HS Code/AHTN Code
Origin Conferring Criterion
Country of Origin
FOB when the RVC criterion is used
Quantity of goods
Trademark if applicable
For B2B ODs; relevant details of the
original Proof of Origin
03Certification by an Authorized Signatory
Certification by an authorized signatory of the
CE that the goods specified in the Origin Declaration meet all the relevant
requirements
Authorized signature over printed/stamped name of
the signatory
The exporters can apply for certified/registered only under the AWSC,
PH-EFTA and RCEP
AWSC Provisions To Become A Certified Exporter (CE)
AWSC Provisions To Become A Certified Exporter (CE)
As provided by Rule 1 of the ATIGA OCP, a CE means an exporter duly authorized to
make out an OD on the origin of a good exported.
As required by Rule 12A (1), an exporter must apply in writing or electronically and offer
to the satisfaction of the Competent Authority all guarantees necessary to verify the
originating status of the goods for which an Origin Declaration was made out. The Competent
Authority may grant the status of CE subject to any
conditions which they consider appropriate, including in any case the following
A
The exporter is duly registered in accordance with the laws and regulations of the
exporting Member State;
B
The exporter must undertake to ensure that the authorized signatories responsible
for making out the Origin Declarations, in the undertaking, know and understand the
Rules of Origin as laid down in the Agreement;
C
The exporter should have a satisfactory level of experience in export in accordance
with the laws and regulations of the exporting Member State;
D
The exporter has no record of any Rules of Origin fraud, in accordance with the laws
and regulations of the exporting Member State;
E
The exporter must have a good compliance measured by risk management of the
Competent Authority of the exporting Member State;
F
The exporter, in the case of a trader, must have a “manufacturer’s declaration”
indicating the origin of the product to be subject to self-certification and
readiness of the manufacturer to cooperate in retroactive check and verification
visit should the need arise;
G
The exporter must have a sound bookkeeping and record-keeping system, in accordance
with the laws and regulations of the exporting Member State.
Rule 12A (1)
Apart from the aforementioned conditions, other specific requirements could be requested by
each AMS. Upon successful application, the Competent Authority shall grant the CE a written
authorization, including an authorization code which is a requirement for making out an OD.
Member States shall promptly include the information on the authorization granted in the
ASEAN Wide Self-Certification database, in conformity with Rule 2(4).
Rule 12A (1)
Related Format Under The ASEAN Wide Self-Certification
Eligibility Criteria to become a Certified Exporter
1
Registered in the Exporting Member State
2
Know and understand the Rules of Origin
for ATIGA
3
Experienced Exporter
4
No record of any Rules of Origin fraud
5
Good compliance measured by the risk
management rules
6
A trader must have a “manufacturer’s
declaration” and be ready for a retroactive check and verification
7
Has a sound bookkeeping and record-keeping
system
The competent Authority may grant CE status subject to these criteria,
which must be met in accordance with the domestic laws and regulations of the exporting
Member State. Each ASEAN Member States may apply additional requirements which they
consider appropriate.
Obligations of Certified Exporter (CE)
A CE must have the following obligations. However, each ASEAN Member States may apply
additional requirements which they consider appropriate.
01
Grant the Competent Authority access to records (up to 3 years) and premises for
the purpose of monitoring the use of authorization and of the verification of
the correctness of declarations made out
02
Make out Origin Declarations only for goods for which the CE has been authorized
to make out an Origin Declaration
03
Cooperate in retroactive checks and verification visits
04
Accept full responsibility for all Origin Declarations made including any misuse
05
Promptly inform the Competent Authority of any changes related to the
information submitted
Information to be provided in an Origin Declaration
Certified Exporter Detail
Description of Goods
Product Name
HS Code/AHTN Code
Origin Conferring Criterion
Country of Origin
FOB when the RVC criterion is used
Quantity of goods
Trademark if applicable
For B2B ODs; relevant details of the original Proof of
Origin
Certification by an Authorized Signatory
Certification by an authorized signatory of the CE that the
goods specified in the Origin Declaration meet all the relevant
requirements
Authorized signature over printed/stamped name of the
signatory
Related Format
What should be written in an Origin Declaration
The Exporter of the products covered by this document
Except where otherwise clearly indicated, the product(s) satisfy the Rules of Origin to be
considered as originating goods under ATIGA
(ASEAN country of origin: PHILIPPINES)”
General Provisions on the Guidelines on the Implementation of the PH-EFTA
FTA for Approved Exporters
This section from the guidelines on the implementation of the Free Trade Agreement (FTA) between
the Philippines (PH) and the European Free Trade Agreement (EFTA) (CMO 14-2018) outlines the
requirements and procedures for making an Origin Declaration, which is a statement certifying
that goods originate from a member country and are thus eligible for preferential tariff
treatment under the FTA which is clear, standardized, and accessible for both exporters and
importers, facilitating smoother trade operations under the PH-EFTA FTA.
4.1Exporters to EFTA shall be allowed to make an Origin Declaration as Proof of Origin in accordance with Section 5.
4.2Representatives of an exporter shall be allowed to make an Origin Declaration upon submission of the exporter’s written authorization.
4.3Importers sourcing from EFTA States shall allowed to claim preferential tariff treatment to originating goods on the basis of the Origin Declaration.
4.4The Origin Declaration set out below must be completed in English, in legible and permanent form, by the exporter for goods originating in a Party.
4.5An approved exporter is not required to sign the Origin Declaration but must instead indicate the Customs Authorization Number. A non-approved exporter must affix his/her signature above the printed name and leave the field on “Customs Authorization Number” blank.
4.6The place and date when the Origin Declaration was completed may be omitted if already contained in the document where such declaration was printed.
4.7The Customs Authorization Number for Approved Exporters shall be submitted to the EFTA Secretariat.
4.8The Country of Origin of the goods must be indicated in the Origin Declaration Philippines, Iceland, Norway or Switzerland and the use of ISO-Alpha-2 codes is permitted. Reference may be made to a specific column of the invoice packing list, delivery note or any other relevant commercial document that identifies the exporter and the originating goods in which the country of origin of the goods are referred to.
4.9The origin declaration must be completed on an invoice, packing list , delivery note or any other relevant commercial documents that identifies the exporter and the originating goods, and must be bear either the Customs authorization number or the original signature of the exporter, a set out in Section 5 of this Order.
Section 4
RCEP Treatment and Verification Procedures to Approved Exporters
General Provisions on the Guidelines on the Issuance of Proof of Origin Granting
of Preferential Tariff Treatment and Verification Procedures to Approved Exporters under
RCEP
4.1
Originating goods shall be eligible for RCEP preferential tariff treatment at the time
of importation, pursuant to Executive Order (EO) No.25, series of 2023. The applicable
RCEP preferential tariff rate shall be determined based on the RCEP Country of Origin of
the originating goods in accordance with Section 5.7.
4.2
The BOC shall only accept CO Form RCEP and DO issued by an Approved Exporter as Proof of
Origin upon the effectivity of this Order. The DO issued by an exporter or producer
shall only be accepted when the Philippines implements subparagraph 1(c), Article 3.16
of the RCEP Agreement. The back-to-back Proof of Origin issued by the intermediate Party
shall only be accepted by BOC if it was based on a CO Form RCEP or DO issued by an
Approved Exporter.
4.3
In cases where the RCEP preferential tariff rate is higher than the applied rate at the
time of importation, the importer shall be allowed to apply for a refund of any excess
duties and taxes paid for originating goods covered by a Proof of Origin in accordance
with Customs Memorandum Order (CMO) No. 25-2020.
4.4
In cases where the importer did not make a claim for preferential tariff treatment under
the RCEP Agreement at the time of importation, the importer shall be allowed to apply
for a refund of any excess duties and taxes paid as the result of the good not having
been granted preferential tariff treatment upon the submission of the following:
4.4.1
a Proof of Origin and other evidence that the good qualifies as an originating good;
and
4.4.2
such other documentation in relation to the importation as the BOC may require to
satisfactorily evidence the preferential tariff treatment claimed in accordance with
CMO No. 25-2020.
Each Party shall provide for the authorization of an exporter who exports goods under
this Agreement as an approved exporter, in accordance with its laws and regulations. An
exporter seeking such authorization must apply in writing or electronically and must
offer to the satisfaction of the competent authority of the exporting Party all
guarantees necessary to verify the originating status of the good for which a
Declaration of Origin is completed.
The RCEP Joint Committee may designate the custodian of the approved exporter database,
which shall be accessible online by the Parties.
The competent authority of the exporting Party shall monitor the use of the
authorization, including verification of the Declarations of Origin by an approved
exporter, and withdraw the authorization where the conditions referred to in paragraph 1
are not met.
An approved exporter shall be prepared to submit at any time, on request of the customs
authorities of the importing Party, all appropriate documents proving the originating
status of the goods concerned, including statements from the suppliers or producers in
accordance with the laws and regulations of the importing Party as well as the
fulfilment of the other requirements of this Chapter.
