Form E (China-ASEAN)

FORM E is the Certificate of Origin for the China-ASEAN Free Trade Area, officially known as the 'Certificate of Origin for the China-ASEAN Free Trade Area', with the English name Form E (China-ASEAN). It is the document that allows originating goods from beneficiary countries to enjoy the agreed tariff rates of the China-ASEAN Free Trade Area upon import. Usage scenarios: When China exports to the ten ASEAN countries (Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, the Philippines, Singapore, Thailand, Vietnam) or when ASEAN exports to China, importers can use FORM E to apply for tariff reductions. Notes: 1. It must be applied for issuance from Customs or the CCPIT before shipment or within the prescribed time after shipment; 2. The contents of the certificate must be consistent with the invoice, bill of lading, etc., and must not be altered; 3. The origin criteria must comply with the free trade area rules (such as wholly obtained, regional value content of 40%, etc.); 4. FORM E is different from the ordinary Certificate of Origin CO, which only certifies nationality and does not enjoy tariff preferences; it is also different from FORM B (GSP), which is aimed at developed donor countries. Difference: FORM E is exclusively used for the China-ASEAN Free Trade Area, while RCEP certificates of origin (such as FORM R) cover a broader region. Foreign trade practitioners need to fill it out accurately to avoid certificate rejection or supplementary tax payment.