Comprehensive Comparison of Certificate of Origin Applications: CO / FORM A / FORM B / FORM E / FORM F / FTA / RCEP

I. What is a Certificate of Origin?

1.1 Definition

Certificate of Origin (abbreviated as CO) is an official document certifying the country where goods are produced or manufactured. It serves as the "passport of goods" in international trade and directly affects the tariff treatment applied by the customs authorities of the importing country.

1.2 Core Functions

• Tariff preferences: Enables tariff reductions or duty-free treatment in the importing country
• Customs clearance document: Required for inspection by the customs authorities of the importing country
• Letter of credit requirement: Often required in L/C settlement
• Trade statistics: Serves as a basis for trade negotiations between countries

1.3 Two Main Types of Certificates of Origin

Non-preferential Certificate of Origin: - Certifies the country of origin of goods without granting tariff reductions - Commonly known as: General Certificate of Origin (CO) - Issuing authorities: China Council for the Promotion of International Trade (CCPIT) or China Customs

Preferential Certificate of Origin: - Certifies that goods comply with the rules of origin under specific free trade agreements, thereby enjoying tariff preferences - Common types: FORM A, FORM B, FORM E, FORM F, FTA certificates, etc.

II. Overview of Various Types of Certificates of Origin

                            ┌──────────────────────────┐
                            │   Certificate of Origin   │
                            ├────────────┬─────────────┤
                            │Non-Prefer. │ Preferential│
                            ├────────────┼─────────────┤
                            │ CO         │ FORM A      │
                            │ (General)  │ (GSP)       │
                            │            │ FORM B      │
                            │            │ (APTA)      │
                            │            │ FORM E      │
                            │            │ (China-ASEAN)│
                            │            │ FORM F      │
                            │            │ (China-Chile)│
                            │            │ FTA Cert.   │
                            │            │ (Bilateral) │
                            │            │ RCEP Cert.  │
                            └────────────┴─────────────┘

2.1 Quick Comparison Table

III. Detailed Explanation of Each Type of Certificate of Origin

3.1 CO (General Certificate of Origin)

• Applicable scenarios: When the importing country has not signed an FTA with China, or when the buyer's L/C requires a CO
• Tariff effect: No tariff reduction, only certifies origin
• Issuing authorities: ① China Council for the Promotion of International Trade (CCPIT) ② China Customs
• Application method: Online application (via CCPIT or Single Window), self-printing after approval
• Key declaration items: HS code, origin criteria, quantity, mode of transport

Example applicable countries: Saudi Arabia, UAE, Iraq, Brazil, and other non-FTA countries (non-preferential).

3.2 FORM A (GSP Certificate of Origin)

• Applicable scenarios: Exports to countries that grant GSP treatment to China
• Tariff effect: Enjoys GSP tariff preferences in the importing country (usually tariff reduction or duty-free)
• Issuing authority: China Customs (formerly the function of the Entry-Exit Inspection and Quarantine Bureau)
• Current status: The EU has been phasing out GSP treatment for Chinese products since 2015, retaining it for only some products. Non-EU countries such as Norway and Switzerland still maintain GSP treatment.

3.3 FORM B (Asia-Pacific Trade Agreement CO)

• Applicable scenarios: Exports to APTA member states
• Member states: China, South Korea, India, Sri Lanka, Bangladesh, Laos
• Tariff effect: Enjoys agreement tariff rates (reduction margin varies by product)
• Issuing authority: Customs or CCPIT

3.4 FORM E (China-ASEAN FTA CO)

• Applicable scenarios: Exports to ASEAN member states
• ASEAN 10 countries: Thailand, Vietnam, Malaysia, Singapore, Indonesia, Philippines, Brunei, Cambodia, Laos, Myanmar
• Tariff effect: Most products enjoy duty-free treatment, some enjoy tariff reductions (see the China-ASEAN FTA tariff concession schedule for details)
• Issuing authority: Customs or CCPIT
• Usage rate: One of the most widely used types of preferential COs in China

Key application points: - China-ASEAN FTA rules of origin (regional value content ≥40% or change in tariff classification) - Direct consignment rule (in principle, goods must be shipped directly within member states; transshipment requires certification by customs at the transit point) - Exporters can self-print

3.5 FORM F (China-Chile FTA CO)

• Applicable scenarios: Exports to Chile
• Tariff effect: The China-Chile FTA has achieved full duty-free status (fully implemented in 2025)
• Issuing authority: Customs or CCPIT

3.6 Various Bilateral FTA Certificates

All FTAs signed by China have corresponding FTA certificates of origin. Common ones include:

3.7 RCEP Certificate of Origin

The RCEP Agreement (effective January 2022) is a mega-FTA covering 15 member states. The RCEP Certificate of Origin applies to tariff preferences among all 15 member states.

Features of the RCEP Certificate of Origin:

RCEP member states: China, Japan, South Korea, Australia, New Zealand, and the 10 ASEAN countries.

For detailed guidance on utilizing RCEP tariff preferences and practical case studies, see 4.5 RCEP Tariff Preference Utilization Guide in this manual.

IV. Comparison of Certificate of Origin Application Processes

4.1 Application Channels

4.2 Application Steps (General Process)

Company Registration → Product Pre-assessment → Online Application → Authority Review → Issuance & Printing

4.3 Application Differences Among Various Certificates

V. Special Cases Handling

5.1 Retroactively Issued Certificates

If goods have been shipped but a certificate of origin was not applied for in time, a "retroactively issued certificate" may be applied for:

5.2 Re-issuance of Certificates

If the original certificate is lost or damaged, a re-issuance may be applied for. The original certificate number and a loss declaration must be provided.

5.3 Amendment of Certificates

If the content of an issued certificate is incorrect, an amendment may be applied for within the validity period. The original certificate must be returned along with an explanation of the changes.

VI. Decision-Making Process for Selecting a Certificate of Origin

Export Goods
    │
    ├── Does the destination country have an FTA with China?
    │       ├── Yes → Apply for the corresponding preferential CO (tariff reduction)
    │       │       ├── ASEAN → FORM E
    │       │       ├── South Korea → China-Korea FTA or RCEP (choose the lower rate)
    │       │       ├── Australia → China-Australia FTA or RCEP
    │       │       ├── Chile → FORM F
    │       │       ├── New Zealand → China-New Zealand FTA or RCEP
    │       │       ├── RCEP countries → RCEP certificate or corresponding bilateral certificate
    │       │       ├── Other FTA partners → Corresponding FTA certificate
    │       │       └── FORM A/GSP → Only for countries that have not cancelled GSP
    │       └── No
    │            ↓
    └── Does the buyer's L/C require a CO?
            ├── Yes → Apply for CO (General CO)
            └── No → Handle on a case-by-case basis (not mandatory)

Quick Reference Table

VII. Frequently Asked Questions on Certificate of Origin Processing

Q: Can CO and a preferential CO be applied for simultaneously? A: Generally, only one type of CO is issued for the same batch of goods. Usually, apply for the preferential certificate (if eligible), otherwise apply for CO if the destination country has no preferential arrangements.

Q: Can I print the certificate of origin myself? A: Companies registered with Customs or CCPIT can self-print (A4 paper is sufficient; the system includes an anti-counterfeit QR code) without needing to visit the issuing authority to collect the certificate.

Q: Which is more preferential, the RCEP certificate or the bilateral FTA certificate? A: Not necessarily. Compare the tariff concession schedules of RCEP and the corresponding bilateral agreement, and choose the one with the lower tariff rate. The two cannot be used simultaneously.

Q: What should be done if the exporter and manufacturer are different? A: Indicate the manufacturer's information in the remarks column of the CO. Some preferential certificates (e.g., FORM E) support "third-party trading" scenarios.

Bofeng Logistics provides certificate of origin agency services, covering the application, review, and issuance of various types of COs including CO, FORM A/B/E/F, FTA certificates, RCEP certificates, and more.

📞 Welcome to call 13075678958 or email info@zhbfwl.com for inquiries.

📖 Next: 3.3 Licenses and Approvals — Import/Export Licenses, 3C Certification, Mechanical/Electrical Certificates, etc.

Further Reading: 4.5 RCEP Tariff Preference Utilization Guide

Bofeng Logistics specializes in domestic/international container shipping, Hong Kong/Macau logistics services, and value-added services (trucking, customs brokerage, warehousing, insurance).

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