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Overview of C/Os

HOME Certificate of OriginOverview of C/Os

Overview of Certificate of Origin (C/O)

What is Certificate of Origin (C/O)

  • Icon C/O refers to document that proves country of the good produced or the originating status of the good in question
  • Icon Document providing that the exported good was grown, raised, manufactured or processed in Korea

Necessity of C/O

  • the FTA partner country will apply preferential tariff treatment to goods, provided that the goods fulfill preference criterion set out in the Agreement and Certificate of Origin for the good stipulated in the Agreement is prepared as well.

Categories of C/O

Categories of C/O
Preferential Certificate of Origin
(Issued by : Customs, Korea Chamber of Commerce and Industry)		 Non-preferential Certificate of Origin
(Issued by : Korea Chamber of Commerce and Industry)
  • Proof of origin of the exported goods categorized in tariff schedule under the Free Trade Agreement (subject to Korea-Singapore, Korea-ASEAN, Korea-India and Korea-Peru)
  • Proof of origin of the exported goods categorized in tariff schedule under APTA
  • Proof of origin under Generalized System of Preference
  • Proof of origin of the exported goods categorized in tariff schedule under the GSTP
  • Proof of origin of the exported goods categorized in tariff schedule under the GATT among developing countries
  • Issued for goods that are not categorized under tariff schedule. The goods are generally exported at a cost or at no cost.
  • Necessary for inspections on unfair trading activities (dumping etc.) and indication of the origin of the overseas buyers within the country.

Types of C/Os

Types of C/Os
Categories Relevant Agreement
Certificate of Origin (C/O) Chile, Singapore, ASEAN states, India, US, Peru
Origin Declaration EU, EFTA, Peru
Back-to-Back C/O ASEAN States (issued in country of transit within ASEAN)

Issuing Modality of C/Os

Issuing Modality of C/Oss of C/Os
Classification Authority-Issuance Self-Issuance
Definition System where the competent Customs authority or other authorized body issues Certificates of Origin after confirming the country of origin of the goods in question pursuant to modality and procedures stipulated in the Agreement. System where the exporter confirms the country of origin of the good in question pursuant to the modality and procedures stipulated in the Agreement, and declares by signing.
Respective Agreement Singapore, ASEAN, India, Vietnam, China, RCEP, Israel, Cambodia, Indonesia, the Philippines
 ※ Australia (applicable only to the Australian side		 Chile, EU, EFTA, Peru, United States, Turkey, Canada, New Zealand, Colombia, Australia, Central America, United Kingdom, RCEP, Cambodia, Israel, Indonesia(scheduled to implement self-certification in phases), the Philippines(scheduled to implement self-certification in phases)
Special Conditions
  • Korea-EFTA: for Swiss cheese, 4 manufacturers of locally distinctive Cheeses are entitled to issue C/Os by the Federal Agriculture Agency. (the Swiss Federal office for Agriculture)
  • Korea-Peru: authority-issuing is allowed for 5 years from the effectuation (till July 31, 2016)
  • ASEAN States’ Government Authorities:
    • ①  Brunei (Ministry of Finance and Economy)
    • ② Cambodia (Ministry of Commerce)
    • ③ Indonesia (Ministry of Trade)
    • ④ Laos (Ministry of Industry and Chamber of Commerce and Industry)
    • ⑤ Malaysia (Ministry of International Trade and Industry)
    • ⑥ Myanmar (Ministry of Commerce)
    • ⑦ the Philippines (Customs)
    • ⑧ Singapore (Customs)
    • ⑨ Vietnam (Ministry of Trade)
    • ⑩ Thailand (Ministry of Commerce)

(1) Korea-EU FTA, Korea-UK FTA : Only approved exporters are permitted to issue origin declarations autonomously when the export value per consignment exceeds 6,000 euros.

 

(2) RCEP: Origin declarations may be issued autonomously by approved exporters, exporters, or producers.
(Implemented within 10 years after each respective date of entry into force) for Australia, Brunei, China, Indonesia, Japan, Korea, Malaysia, New Zealand, the Philippines, Singapore, Thailand, and Vietnam.
(Implemented within 20 years after each respective date of entry into force) for Cambodia, Laos, and Myanmar.

 

(3) Korea-Indonesia CEPA: Self-issuance of origin declarations is permitted by approved exporters* or by exporters and producers.**

 

Under Article 3.15(6) of the Korea-Indonesia CEPA, origin declarations by approved exporters may be deferred for up to two years from the date of entry into force of the Agreement.
** Both Parties shall implement the self-issuance by exporters or producers within 10 years of the Agreement’s entry into force, with the option for either Party to extend the implementation period by up to an additional 10 years.

 

(4) Korea-Philippines FTA: Origin declarations may be issued autonomously by approved exporters, exporters, or producers.

 

* [Korea-Philippines FTA] Origin Declaration by exporter or producer shall be implemented no later than 10 years after the date of entry into force of this Agreement.

Comparisons of Issuing Modality of C/O by FTA

Comparisons of Issuing Modality of C/O by FTA
Classification Chile Singapore EFTA ASEAN India EU Peru United
States
Issuing Modality C/O Self - Issued Authority - Issued Self - Issued Authority - Issued Authority - Issued Self - Issued Self - Issued Self - Issued
Issuer Exporter Singapore (Customs)
Korea (Customs, KCCI, Administrative Agency of Free Trade Zone)		 Exporter ASEAN (Government Authority)
Korea (Customs and Chamber of Commerce and Industry)		 India(Export Inspection Council, Marine Products Export Development Authority, Textile Committee),
Korea(Customs, KCCI)		 Exporter, Approved Exporter Exporter, Producer Exporter, Producer, Importer

Form of

Certificate

 Uniform Certificate Different in each country invoice or any other commercial document  AK Form Uniform Certificate invoice, a delivery note or any other commercial document Uniform Certificate N/A (Korea : Recommended form available)
Validity Period (yrs) 2 1 1 1 1 1 1 1
Comparisons of Issuing Modality of C/O by FTA
Classification Türkiye Australia Canada China New Zealand Vietnam Colombia Central America
Issuing Modality C/O Self - Issued Self - Issued Self - Issued Authority - Issued Self - Issued Authority - Issued Self - Issued Self - Issued
Issuer Exporter Exporter, Producer(for Australia, a Certificate of Origin may be issued by an 
authorised)		 Exporter, Producer China (GAC, CCPIT)
Korea (Customs, KCCI)		 Exporter, Producer Vietnam (MoIT)
Korea (Customs, KCCI)		 Exporter, Producer Exporter, Producer
Form of Certificate invoice, a delivery note or any other commercial document N/A Recommended form available Uniform Certificate Uniform Certificate Invoice Declaration or Recommended form available Uniform Certificate Uniform Certificate Uniform Certificate
Validity Period (yrs) 1 2 2 1 2 1 1 1
Comparisons of Issuing Modality of C/O by FTA
Classification United Kingdom RCEP Cambodia Israel Indonesia Philippines
Issuing Modality C/O Self - Issued Self-Issued / Authority- issued Self-Issued / Authority- issued Self-Issued / Authority- issued Self-Issued(Self-Issued will be phased in over a period of years.) / Authority- issued Self-Issued / Authority- issued
Issuer Exporter,
Approved
Exporter(exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed 6,000 euros)		 Exporter,
Producer,

issuing body of the exporting Party		 Self-Issued(Approved Exporter) / Authority- issued[Cambodia(Ministry of Commerce), Korea (Customs, KCCI)] Self-Issued(Approved Exporter, any exporter(where the value of the originating good does not exceed 1,000 US dollars) / Authority- issued[Israel(Customs Directorate of the Israel Tax Authority of the Ministry of Finance), Korea (Customs, KCCI)] Indonesia (Ministry of Trade), Korea (Customs, KCCI) Philippines (Customs)
Korea (Customs, KCCI)
Form of Certificate invoice, a delivery note or any other commercial document Self - Issued[contain information which meets the minimum information requirements as set out in Annex 3B(Minimum Information Requirements)] / Authority - Issued (Uniform Certificate) Self - Issued[contain information which meets the minimum information requirements as set out in Annex 3-C] / Authority - Issued (Uniform Certificate) Self - Issued(Invoice) / Authority - Issued (Uniform Certificate) Self - Issued(unregulated) / Authority - Issued(Uniform Certificate) Self - Issued(Uniform Certificate Appendix 4-A-2 EXAMPLE B/ A commercial invoice or a document provided under the relevant agreement*, containing the information specified in Rule 9 of Appendix 4-A-2 EXAMPLE A) / Authority - Issued(Uniform Certificate)

* commercial invoice, billing statement, delivery order, or packing list, etc.
Validity Period (yrs) 1 1 1 12 months 1 12 months