FORM E, officially known as the 'Certificate of Origin for the China-ASEAN Free Trade Area Preferential Tariff,' is an official document issued by a beneficiary country under the Rules of Origin of the Framework Agreement on Comprehensive Economic Co-operation between China and ASEAN. It certifies that goods originate from China or an ASEAN member state and are eligible for preferential tariffs. 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, the importer can use this certificate to apply for the agreement tariff rate (zero tariff for most products). Notes: 1) It must be applied for from Customs/CCPIT before or at the time of export, generally no earlier than 3 days before shipment; 2) Box 8 (Origin Criterion) must be filled in accurately (e.g., 'WO', 'PE', 'PSR', etc.); 3) One certificate corresponds to one shipment and cannot be mixed; 4) Third-party invoicing and direct consignment rules must be complied with, otherwise it may be rejected. Differences from other terms: It differs from the ordinary Certificate of Origin (CO) (which only proves nationality and does not grant preferences), the Generalized System of Preferences Certificate of Origin FORM A (for developed countries), and the RCEP Certificate of Origin (broader coverage but different rules). FORM E is a key tool for cost reduction and efficiency improvement in ASEAN trade.
📝 Examples
1. Our company exported a batch of plastic products to a Vietnamese customer and has applied to Customs for FORM E. The customer can enjoy a 0% tariff upon import in Vietnam with this certificate. Please be sure to indicate the FORM E number on the bill of lading. (Note: When exporting to Vietnam, FORM E is used for preferential treatment; the customer must be informed of the certificate information for customs clearance.)
2. Because Box 8 (Origin Criterion) of FORM E was filled in incorrectly, Indonesian Customs refused to grant tariff preferences. We had to reapply and amend the documents, causing the customer to pay an additional 5% tariff. (Note: Incorrect completion of FORM E will result in loss of preferential treatment and must be handled carefully.)
💡 Foreign Trade Tips
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