“In order to enjoy tax incentives, entities importing goods from an ASEAN Member State must comply with the Rules of Origin under the ASEAN Trade in Goods Agreement (hereinafter referred to as the “ATIGA”).“
Origin of goods refers to the country or territory where the goods are entirely produced or the final basic processing stages of the whole process are undertaken.
When an importer carries out importing procedures, he/she must submit the Certificate of Origin (Form D) to the Customs Department of the importing country along with declarations, evidence records, and other documents in compliance with the regulations of the importing Member State.
The entity requesting to obtain a Certificate of Origin Form D (C/O) must be an exporter, a manufacturer, or an attorney lawfully authorized by a valid letter of attorney from exporters or manufacturers.
The goods imported into the territory of a Member State from another Member State are deemed to have an origin and eligible for preferential tariff treatment if they conform to any of the following origin requirements:
Product Specification Rules are applied as follows:
a) Direct method:
or b) Indirect method:
Unless otherwise provided for in the ATIGA, goods originating from a Member State, which are used as materials in another Member State to produce the finished goods eligible for preferential tariff treatment, shall be considered to be originating in the latter Member State where the manufacturing or processing of the finished goods has taken place. If the RVC of the materials is less than 40%, it will be cumulated in accordance with the law.