FORM C (China-Cambodia Free Trade Agreement Certificate of Origin) is a certificate of origin issued under the Free Trade Agreement between the Government of the People's Republic of China and the Royal Government of Cambodia. It is used to certify that goods originate in China or Cambodia, thereby enjoying preferential tariffs under the agreement in the importing country. Usage scenarios: When China exports to Cambodia or Cambodia exports to China, the importer uses this certificate to apply for preferential tariffs. Notes: 1) The certificate must be issued by an authorized body of the exporting country (China Customs or CCPIT); 2) Goods must comply with rules of origin (e.g., regional value content, change in tariff classification, etc.); 3) The certificate must be used within its validity period (usually within 1 year from the date of issuance); 4) Unlike FORM E (China-ASEAN FTA), FORM C applies only to China-Cambodia bilateral trade and cannot be used for other ASEAN countries; 5) If goods are transshipped through a third country, the direct transport rule must be satisfied. Difference: FORM C may offer greater preferential margins than FORM E, but its scope of application is narrower.
📝 Examples
1. Our company exported a batch of machinery and equipment to a Cambodian customer and applied to China Customs for a FORM C certificate of origin. The customer can enjoy zero-tariff treatment when customs clearing in Cambodia with this certificate. (Note: The exporter proactively obtains FORM C to help the importer reduce tariffs.)
2. A Cambodian supplier sent a batch of rice accompanied by a FORM C certificate issued by Cambodia. Our company used it to declare to China Customs and successfully enjoyed the agreement tax rate. (Note: The importer uses FORM C to enjoy the preferential tariff granted by China to Cambodia.)
💡 Foreign Trade Tips
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