13.1.2.8 Certificate of Origin and GSP FORM A一般原产地...
Two types of certificates of origin exist in export—a general certificate of origin and a Generalized System of Preference Form A.
Like an identity card,the certificate of origin is a document attesting to the origin or place of manufacture of the goods when they enter the international market.It is used mainly for the customs of the importing country to adopt differentiated trade policies and treatments toward different countries.In countries where customs or consular invoices are not used,certificates of origin are often required for determining the tariff rates applicable to the imported goods.Countries that restrict the import of goods from a certain country or region also require the document to verify the origin of the goods.It can be issued by notary firms,chamber of commerce in the place of export,the Entry-Exit of Inspection and Quarantine(EEIQ)under the Customs or China Council for the Promotion of International Trade(CCPIT).As for who shall issue the document or what kind of certificates shall be issued,it should be handled in accordance with the provisions of the contract or the letter of credit if any.
The Generalized System of Preferences is a universal,non-discriminate and non-reciprocal preferential tariff system provided by developed countries to developing countries on the latter’s export of finished and semi-finished products,aiming to help the latter increase export and foreign exchanges,promoting their industrialization and economic growth.The certificate of origin under GSP,also known as G.S.P FORM A,is a document required by the preference granting countries that attests to the beneficiary country as the origin of manufacture and entitles the goods to preferential tariffs in the preference-granting country.
For a commodity to enjoy the GSP treatment,it must meet the following conditions:
(1)Condition of origin:for the goods exported by the beneficiary country to obtain the preferential treatment of GSP tariff,the goods must be produced or manufactured in the beneficiary country,and the imported raw materials or parts used must be fully processed,so that these imported raw materials or parts have undergone substantial changes,or meet other conditions proposed by the preference granting country.
(2)Condition of direct transport:The export commodity must not only be produced or manufactured in the beneficiary country,but also be transported directly from the beneficiary country to the preference granting country.Those passing through a third country must be under the supervision of the customs of the third country and cannot be sold or delivered to the local market of the third country,let alone be reprocessed there.
(3)Condition of valid certification:To enjoy GSP treatment,one must hold the GSP certificate of origin issued by the government or a qualified institution of the beneficiary country,namely the GSP certificate FORM A,which legally certifies that the goods of the beneficiary country may enjoy preferential treatment of tariff reduction and exemption when exported to the preference granting country.
40 regions or countries had given GSP treatment to China:27 EU countries,Britain,Japan,Canada,Switzerland,Australia,Norway,Russia,Belarus,New Zealand,Turkey,Ukraine,Kazakhstan,and Liechtenstein.However,as of December 1st,2021,36 of them have successively canceled this treatment,leaving only 4 countries—Switzerland,Australia,Norway and New Zealand—maintaining this policy.
Similarly,it can be issued by the chamber of commerce,EEIQ under the Customs or CCPIT.When it is to be issued by the Customs,you need to fill out an application and a blank Form A and send them together with a copy of the commercial invoice to the Customs for verification.it takes effect after being verified and certified by the Customs.It is usually issued in one original and two copies,with the original acceptable to a bank for negotiation.Figure13-10 is a sample certificate of origin.Form A looks remarkably similar to the ordinary certificate of origin.So,no sample is provided here.