BENEFIT CALCULATION: BASIC (5%)

ORIGIN CRITERIA

Box 8 (a) (WO)(COWO) COUNTRY OF ORIGIN WHOLLY OBATINED OR WHOLLY PRODUCED

• Goods Wholly Obtained (WO): Goods produced or obtained without any non originating input material incorporated

Box 8 (b) RVC[]%+CTSH.(NOT WO)(CONWO) COUNTRY OF ORIGIN NOT WHOLLY OBATINED OR WHOLLY PRODUCED

• Goods that are produced using non-originating materials, i.e. not Wholly Obtained, are required to undergo substantial transformation in a country for the good to be qualified as originating.

(COOG) COUNTRY OF ORIGIN GENRAL RULE:

• Many trade agreements have a single rule for all goods that are produced using non-originating materials .

1.Not less than 35%

2.All non-originating materials used production of the goods change tariff classification 6 digit level (CTSH) of the HSN.

Example:

RVC[]%+CTSH.

(COOP) COUNTRY OF ORIGIN PROUDCT SPECIFIC RULE:

No PSR rule in ASEAN

ISSUED RETROACTIVELY:

1.The AIFTA Certificate of Origin shall be issued by the Issuing Authority of the exporting party at the time of exportation, or within three working days from the date of shipment.

2.In exceptional cases where a AIFTA Certificate of Origin has not been issued at the time of exportation or within three working days from the date of shipment due to inadvertent errors or omissions or other valid cause AIFTA Certificate of Origin may be issued retroactively but no longer than twelve months from the date of shipment, bearing the words "ISSUED RETROACTIVELY".