Certificates of Origin (CO/Form A/Form E/Form R, etc.) are core documents in sea freight customs clearance, proving the “nationality” of the goods. Their main functions are to enjoy tariff reductions, meet customs regulations, and address trade barriers, directly impacting clearance costs, efficiency, and whether the goods can be released smoothly.
Next, Weefreight will provide you with a detailed analysis, hoping it will be helpful to you.
I. Three Core Functions of Certificates of Origin (Must-Read for Customs Clearance)
- Core Function: Enjoying Tariff Reductions (Saving Money)
Customs determines the country of origin of the goods based on the Certificate of Origin and levies taxes according to the corresponding tax rate:
Most-Favored-Nation (MFN) Rate: No free trade agreement, taxed at the WTO MFN rate (medium);
Agreement Rate: Enjoy preferential tariff rates under free trade agreements with the corresponding Form certificate (3%-20% lower than the MFN rate);
Generalized System of Preferences (GSP) Rate: Enjoy GSP tariff reductions from developed countries with Form A (some countries have canceled this);
Ordinary Rate: No Certificate of Origin / unable to prove origin, taxed at the highest ordinary rate (costs skyrocket).
Example: China → ASEAN, HS code 85171200 (mobile phones), MFN rate 0%, Form E agreement rate 0% (no difference); however, for some products such as clothing, the MFN rate is 10%, and the Form E agreement rate is 0%, saving 10,000 in customs duties on goods worth 100,000. 2. Essential for Customs Clearance: Meeting Customs Regulatory Requirements (Prerequisite for Release)
Some countries/shipping routes mandatorily require a Certificate of Origin; without it:
Customs clearance delays, goods detention;
Taxation at ordinary tax rates (higher customs duties);
Return/destruction of goods (e.g., in some Middle Eastern and South American countries).
Common mandatory requirements:
Middle East (Saudi Arabia, UAE): CO + Chamber of Commerce certification / Embassy/Consulate certification;
EU/USA: Some sensitive goods (food, textiles) require CO or Form A;
ASEAN/Japan/South Korea/Australia/New Zealand: Form E/RCEP Form R (essential for enjoying preferential treatment).
- Addressing Trade Barriers: Avoiding Anti-Dumping/Countervailing Duties (Compliance)
For goods subject to anti-dumping/countervailing duties (such as steel, photovoltaic products, furniture), a Certificate of Origin proves that the goods originate from a non-dumping country, thus avoiding the imposition of high anti-dumping duties (e.g., the EU imposes 30%+ anti-dumping duties on Chinese photovoltaic products; if the goods originate from a third country, they can be exempted with a Certificate of Origin).
It proves that the goods have not undergone substantial processing in a third country, preventing them from being deemed as “circumventing trade barriers,” thus avoiding detention and fines.
II. Common Types of Certificates of Origin, Scope of Application and Customs Clearance Function (Direct Comparison)
- General Certificate of Origin (CO)
Issuing Authority: China Council for the Promotion of International Trade (CCPIT), Customs (CIQ).
Core Functions:
Proving that the goods originate from China, enjoying most-favored-nation tariff rates;
Meeting the basic customs clearance requirements of most countries (essential when there are no free trade agreement preferences);
Used for foreign exchange settlement, customs clearance, and customer registration (e.g., Amazon, Walmart). Applicable Scenarios:
Countries/regions without free trade agreements (such as the United States, Canada, and some South American countries);
Where proof of origin is required, but without the need to enjoy preferential tariff rates under an agreement;
When the customer/customs mandates a Certificate of Origin (CO) (such as in the Middle East and Africa).
Customs Clearance Impact: No CO → taxed at ordinary rates (paying 5%-30% more in customs duties), and goods may be detained in some countries.
- Generalized System of Preferences Certificate of Origin (Form A)
Issuing Authority: Customs (CIQ).
Core Function:
China → Developed countries (EU, Japan, Canada, etc.), enjoying GSP tariff reductions;
Some countries (such as Japan) still retain GSP treatment, saving 5%-10% in customs duties.
Applicable Scenarios:
Exporting to countries that still grant GSP treatment to China (such as Japan, Norway, and Switzerland);
When the customer explicitly requests Form A to reduce import costs.
Note: The United States and the EU have canceled GSP treatment for China; Form A is not required for exports to the US and EU, a CO is sufficient.
- China-ASEAN Free Trade Area Certificate of Origin (Form E)
Issuing Authority: Customs (CIQ).
Core Function:
China → 10 ASEAN countries (Vietnam, Thailand, Malaysia, Indonesia, etc.), enjoying preferential tariff rates of 0%-5% under the agreement (most products have 0 customs duties);
Form E must be submitted during customs clearance, otherwise, the most-favored-nation tariff rate will be applied (no preferential treatment). Applicable Scenarios:
Export to ASEAN: Prioritize using Form E (lower tariffs than Certificate of Origin);
ASEAN → China: Essential for customer import customs clearance (enjoying China’s preferential tariff rates for ASEAN).
Customs Clearance Impact: Without Form E → unable to enjoy the ASEAN Free Trade Agreement preferential treatment, resulting in higher tariffs (e.g., clothing tariffs increasing from 0% to 10%).
- RCEP Certificate of Origin (Form R)
Issuing Authorities: Customs (CIQ), China Council for the Promotion of International Trade (CCPIT).
Core Function:
China → RCEP Member Countries (10 ASEAN countries + Japan, South Korea, Australia, New Zealand): Enjoy preferential tariff rates under the RCEP agreement (gradually reduced to 0 tariffs);
Replaces Form E (ASEAN), Form F (China-Australia), etc., one certificate is valid throughout the RCEP region.
Applicable Scenarios:
Export to RCEP member countries: Prioritize using Form R (wider coverage, more stable preferential treatment);
Trade across multiple RCEP countries (e.g., China → Japan → Australia): Allows for cumulative origin qualification.
Customs Clearance Impact: Without Form R → taxed at the Most Favored Nation (MFN) rate, unable to enjoy the cumulative RCEP preferential treatment.
(Note: The tariff rates or validity periods mentioned above are for reference only. Please refer to the actual shipping situation for specific details. Thank you!)
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