Overview of Self-Issued CO
A Self-Issued Certificate of Origin (CO) is a document that exporters can issue on their own to certify that their goods qualify for preferential tariff treatment under a Free Trade Agreement (FTA). Typically, only registered/approved exporters who have been authorized under the FTA are eligible to issue a self-certifying CO. This authority is often granted to those with a proven track record of compliance with the rules of origin requirements. The goods must meet the specific rules of origin under the FTA, which could involve criteria like wholly obtained, substantial transformation, or regional value content. A Self-Issued CO usually includes details like the exporter’s name, address, and certification number, description of the goods, the tariff classification, the rule of origin under which the goods qualify, and a declaration by the exporter that the goods comply with the origin requirements.
Types of approved exporter
PH-EFTA
To avail the preferential tariffs under the PH-EFTA FTA, exporters only need to issue an Origin Declaration (OD), a one-paragraph declaration in a commercial document i.e. invoice, packing list, delivery note or any other relevant commercial document, to ascertain the originating status of goods, instead of securing a Certificate of Origin from the Bureau of Customs (BOC).
CMO 14-2018EU GSP, GSP+
REX is a system established by the European Union (EU) which allows a Registered Exporter to self-certify the preferential origin by accomplishing a “Statement of Origin” under Generalized System of Preference (GSP) on the invoice or other commercial document identifying the exported products. The registered exporter does not need to apply upon each export for the issuance of a Certificate of Origin.
CMO 50-2019RCEP
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.
CMO 12-2023ATIGA
The ASEAN-wide Self-Certification Scheme (AWSC) is a trade facilitation initiative that allows exporters who have demonstrated their competence to comply with ATIGA rules of origin requirements, known as “certified exporters”, to self-certify the origin status for their goods to be eligible for ATIGA tariff preferences. With this new implementation, Certified Exporters are now able to make out Origin Declaration to all ASEAN Member States.
CMO 24-2020Self-Issued CO
- A Duly accomplished application form
- B Unique Reference Number as Philippine Economic Zone Authority (PEZA) locators and Client Profile Registration System for non-PEZA locators or other Free Zone Locators
- C List of Official/s and their positions in the company authorized to sign the Origin Declaration with their respective specimen signatures (not to exceed 10 persons)
- D Evaluation report for goods applied for authorization to make out an Origin Declaration
- E In case of a trader, a "manufacturer's declaration“ indicating the origin of the product for which it will make out Origin Declarations and readiness of the manufacturer to cooperate in retroactive check and verification visit should the need arise.
- Exporter is a legitimate exporter, who must have been transacting with the BOC for at least one (1) year prior to the date of application
- Exporter must have been exporting products to at least one (1) RCEP Party for at least one (1) year
- Exporter must have a good compliance, measured by risk management of the BOC
- Exporter must have a sound bookkeeping and record keeping system
- Exporter must have responsible officer/s or person/s authorized to sign the Declaration of Origin (DO), who must have sufficient knowledge, competence in Rules of Origin (ROO) application
- Exporter must be willing to undergo regular monitoring and inspection to determine the correctness of its declaration with respect to the goods exported
- 14 working days from the date of receipt of complete application.
- After evaluation, if the application is found to be meritorious, the ECD shall grant the Approved Exporter status through the issuance of a written authorization with the corresponding authorization code within fourteen (14) working days from the date of receipt of complete application. If not, it shall issue a letter of disapproval stating the reason/s for the denial
- Legal name and address of the Approved Exporter
- Authorization Code
- Issuance date and, if applicable, the expiry date of the authorization code
- List of goods subject to the authorization, including product description HS in six digit or AHTN Code/s
- List of authorized signatories and their respective specimen signatures
The ECD shall include all Philippine Certified Exporters to the Philippine AWSC database for at least 3 years from the date of granting the Certified Exporter status.
In case where export of goods satisfies the Chapter 3 of ATIGA
However, if the Origin Declaration cannot be made out on the commercial invoice at the time of exportation, it may be included on any of the following commercial documents:
- RCEP Approved Exporter
- Delivery Order
- Packing List
These documents will be accepted at the time of importation and clearance if submitted together with the commercial invoice.
The Origin Declaration shall contain the following information
- Certified Exporters Details
- Description of Goods
- Certification by an Authorized Signatory
If in case the space provided for in the Origin Declaration is not sufficient to list out all the products, additional page/s could be attached, bearing the HS Codes, origin criterion and signature over printed name of the authorized signatory.
The Origin Declaration must be signed by hand.
The date indicated in the document where the Origin Declaration was made out shall be considered as the issuance date of the Origin Declaration.
Certified Exporter
RCEP Approved exporter, ASEAN-wide Self-Certification Scheme (AWSC)
A Certified Exporter may make out a Back-to-Back Origin Declaration provided that
- Valid Proof of Origin
- The said Certified Exporter has a valid original Proof of Origin from the first exporting Member State. In the case where no original Proof of Origin is available, its certified true copy shall be used.
- Back-to-Back Origin Declaration
- The Back-to-Back Origin Declaration made out should contain some of the same information as the Original Proof of Origin. The FOB price of the intermediate Member State should also be reflected in the back-to-back Origin Declaration.
- Partial Export Shipments
- For partial export shipments, the partial export value shall be shown instead of the full value of the original proof of origin. The exporter making out the back-to-back Origin Declaration shall ensure that the total quantity re-exported under the partial shipment does not exceed the total quantity of the Original Proof of Origin.
- Information on Back-to-Back Origin Declaration
- Information on the back-to-back Origin Declaration includes the date of issuance and reference number of the Original Proof of Origin.
- Certified Exporter Authorization
- The Certified Exporter making out the back-to-back Origin Declaration should be a Certified Exporter authorized to make out Origin Declarations for the exact same goods from the exact same manufacturer.
The ECD...
- Monitoring by ECD
- The ECD shall monitor the proper use of the authorization, including verification of the correctness of the Origin Declarations made out by Philippine Certified Exporters. Decisions on the frequency and depth of such action should be risked-based.
- Retrospective Verification Requests
- The ECD will act on retrospective verification requests by the customs authorities of the importing AMS on Origin Declarations made out by Philippine Certified Exporters or PRU on Origin Declarations made out by Certified Exporters of AMS.
Obligations of the Exporter when self-issuing a certificate of origin voluntarily
Keep its supporting records in relation to all Origin Declarations made out for not less than three (3) years from the date of making out of the Origin Declaration, for the purpose of the verification process pursuant to the ATIGA.
Allow the Bureau access to records and premises for the purpose of monitoring the use of the authorization and of the verification of the correctness of the declarations made. The records and accounts must allow for the identification and verification of the originating status of goods for which an Origin Declaration was made out, during at least three (3) years from the date of making out the Origin Declaration.
Make out the Origin Declaration only for goods for which the Certified Exporter has been authorized to make out an Origin Declaration and for which the Certified Exporter has all the appropriate documents proving the originating status of the goods concerned at the time of making out the Origin Declaration.
For the duration of the authorization, ensure that the person(s) responsible for making out the Origin Declarations know and understand ROO application, including any future amendments to the ATIGA ROO.
Assume full responsibility for all Origin Declarations made out on behalf of the company, including any misuse.
Promptly inform the ECD of any changes related to the information submitted.
Submit a quarterly summary report of all Origin Declarations made out during the same period using the prescribed form and submit said report to the ECD, within seven (7) days after the end of each quarter.
Cooperate in retroactive checks and verification visits.