Ningbo Customs:
Dear Sir/Madam! We are an import-export company that recently shipped goods to Serbia. Understanding that Certificates of Origin enable tariff preferences, can we still apply for a CO for already shipped goods? What specific requirements should we note?
Mr. Chen from Ningbo
Response to Mr. Chen:
Dear Mr. Chen! Goods exported to Serbia may obtain Certificates of Origin under the China-Serbia Free Trade Agreement. Per China Customs' Administrative Measures on Rules of Origin for Import and Export Goods under the China-Serbia FTA, retrospective CO issuance is permissible within one year of shipment date when special circumstances prevent timely certification before or at the time of shipment.
Below are key provisions regarding retrospective CO issuance:
I. What constitutes retrospective CO issuance?
When applying for a CO, enterprises should generally apply before the shipment date. However, in cases where failure to apply before shipment results from unintentional oversight or justifiable causes, retroactive issuance of most certificates may be permitted after the goods have been shipped. This retroactive issuance mechanism provides enterprises with operational flexibility to maximize tariff preferences.
Retroactively issued certificates of origin will be clearly marked with either the "Retroactive Issuance" designation or a checked "Retroactive Issuance" box in designated fields. When sending electronic certificate data, enterprises must truthfully report both the application date and shipment date. The "Retroactive Issuance" designation on certificates depends on the chronological relationship between application and shipment dates (with export declaration dates being determinative for OC under the Cross-Strait Economic Cooperation Framework Agreement).
II. Compendium of Retroactive Issuance Regulations for Regional Preferential CO
1. Certificate of Origin for China-ASEAN Free Trade Area: Applications submitted within 3 days after shipment are not considered retroactive issuance. Retroactive issuance is permitted from 3 days to 12 months following the shipment date.
2. Certificate of Origin under Asia-Pacific Trade Agreement (APTA): Retroactive issuance is not permitted. Enterprises must apply either before goods exportation or within 3 business days after shipment. Late applications will not be accepted.
3. Certificate of Origin under China-Pakistan Free Trade Agreement: The CO issuance before export, at the time of export, or within 15 days after export is not considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
4. Certificate of Origin under China-Chile Free Trade Agreement: Applications submitted after the shipment date are considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
5. Certificate of Origin under China-New Zealand Free Trade Agreement: Applications submitted after the shipment date are considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
6. Certificate of Origin under China-Singapore Free Trade Agreement: Applications submitted within 3 days after shipment are not considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
7. Certificate of Origin under China-Peru Free Trade Agreement: Applications submitted after the export date constitute retroactive issuance. Retroactive issuance is permitted within 1 year from the export date.
8. Certificate of Origin under Cross-Strait Economic Cooperation Framework Agreement: Applications submitted after the export declaration date constitute retroactive issuance. Retroactive issuance is permitted within 90 days from the export declaration date.
9. Certificate of Origin under China-Costa Rica Free Trade Agreement: Applications submitted after the export date constitute retroactive issuance. Retroactive issuance is permitted within 12 months from the export date.
10. Certificate of Origin under China-Switzerland Free Trade Agreement: Applications submitted after the export date constitute retroactive issuance. Retroactive issuance is permitted within 12 months from the export date.
11. Certificate of Origin under China-Iceland Free Trade Agreement: Applications submitted after the shipment date are considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
12. Certificate of Origin under China-Australia Free Trade Agreement: Applications submitted after the shipment date constitute retroactive issuance. Retroactive issuance is permitted within 12 months from the shipment date.
13. Certificate of Origin under China-South Korea Free Trade Agreement: Applications submitted within 7 business days after shipment are not considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
14. Certificate of Origin under China-Georgia Free Trade Agreement: Applications submitted after the shipment date are considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
15. Certificate of Origin under China-Mauritius Free Trade Agreement: Applications submitted after the shipment date are considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
16. Certificate of Origin under China-Cambodia Free Trade Agreement: Applications submitted within 3 days after shipment are not considered retroactive issuance. Retroactive issuance is permitted within 12 months from the shipment date.
17. Certificate of Origin under Regional Comprehensive Economic Partnership Agreement (RCEP): Applications submitted after the shipment date are considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
18. Certificate of Origin under China-Nicaragua Free Trade Agreement: Applications submitted after the shipment date are considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
19. Certificate of Origin under China-Ecuador Free Trade Agreement: Applications submitted after the shipment date are considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
20. Certificate of Origin under China-Serbia Free Trade Agreement: Applications submitted after the shipment date are considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
21. Certificate of Origin under China-Honduras Early Harvest Arrangement: Applications submitted after the shipment date are considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
22. Certificate of Origin under China-Maldives Free Trade Agreement: Applications submitted after the shipment date are considered retroactive issuance. Retroactive issuance is permitted within 1 year from the shipment date.
(Lin Miao, Level-I Director of Origin Certification Division at Ningbo Customs Tariff Department; Chen Yan, Deputy Section Chief of Comprehensive Operations Division at Haishu Customs under Ningbo Customs)
Disclaimer：The above content is translated from Chinese version of People's Daily Overseas Edition. The People's Daily Overseas Edition version shall prevail.