Form B (China-Bangladesh)

FORM B (China-Bangladesh) is a preferential certificate of origin used between China and Bangladesh, officially known as the 'Certificate of Origin under the China-Bangladesh Free Trade Agreement'. It certifies that goods exported from China to Bangladesh originate in China, allowing them to enjoy preferential tariff rates upon import into Bangladesh. It is mainly used when exporting to Bangladesh and the importer requests FORM B to apply for tariff reduction. Key points: the certificate must be issued by Customs or CCPIT, its contents must match the commercial invoice and packing list, and it must be processed before shipment or within the specified time after shipment. Different FTAs correspond to different certificates of origin, e.g., FORM E for China-ASEAN, FORM F for China-Chile, and FORM B only for China-Bangladesh trade. Compared with an ordinary CO (general certificate of origin), FORM B provides tariff preferences, while CO only proves origin and does not grant preferential rates. Companies must ensure their products meet the China-Bangladesh FTA rules of origin, otherwise they may be denied tax refunds or fined.