CO FORMAT FOR ASEAN MEMBER STATES

Original (Duplicate/Triplicate)

Reference No.
THE AGREEMENT ON COMPREHENSIVE ECONOMIC
PARTNERSHIP AMONG MEMBER STATES OF THE
ASSOCIATION OF SOUTHEAST ASIAN NATIONS AND JAPAN
1. Goods consigned from (Exporter's name, address, country) (AJCEP AGREEMENT)

CERTIFICATE OF ORIGIN

2. Goods consigned to (Importer’s/Consignee's name,

address, country) FORM AJ
Issued in ______________
(Country)
See Notes Overleaf

3. Means of transport and route (as far as known) 4. For Official Use
Preferential Treatment Given Under AJCEP
Shipment date Agreement

Vessel's name/Aircraft etc. Preferential Treatment Not Given (Please

state reason/s)

Port of discharge

..................................................................................
Signature of Authorised Signatory of the Importing
Country

5. Item 6. Marks and 7. Number and type of 8. Origin criteria 9. Quantity (gGross 10. Number and
number numbers of packages, description of (see Notes or netweight date of
Packages goods (including quantity overleaf) or other quantity) Invoices
where appropriate and HS and value (FOBe.g.
if required by
exporting Partyonly
number of the importing when RVC
Party) criterion is used)

11. Declaration by the exporter 12. Certification

The undersigned hereby declares that the above It is hereby certified, on the basis of control
details and statements are correct; that all the goods carried out, that the declaration by the
were produced in exporter is correct.

.............................................................
(Country)

and that they comply with the requirements

specified for these goods in the AJCEP Agreement
for the goods exported to

.............................................................
(Importing Country)

............................................................. ................................................................................
Place and date, name, signature and company of Place and date, signature and stamp of
authorised signatory certifying authority

13.
□ Third Country Invoicing □ Back-to-Back CO □ Issued Retroactively

NOTES:
 1. The following countries shall use this form for the purpose of preferential tariff treatment under the Agreement on
Comprehensive Economic Partnership among Member States of the Association of Southeast Asian Nations and Japan (AJCEP
Agreement) :

BRUNEI DARUSSALAM CAMBODIA INDONESIA LAOS MALAYSIA

MYANMAR PHILIPPINES SINGAPORE THAILAND VIETNAM

2. CONDITIONS: To enjoy preferential tariff treatment under the AJCEP Agreement, goods exported to any of the Parties to the
AJCEP Agreement should:
(i) fall within a description of goods eligible for concessions in the importing Party;
(ii) comply with the consignment conditions in accordance with Article 31 of the AJCEP Agreement; and
(iii) comply with the origin criteria in Chapter 3 of the AJCEP Agreement.

3. ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter should indicate in box 8 of this Form, the origin criteria
met, in the manner shown in the following table:

Circumstances of production or manufacture in the country named in box 11 of Insert in box 8

this form:
(a) Goods satisfying subparagraph (c) of Article 24 of the AJCEP Agreement “PE”

(b) Wholly obtained goods satisfying Article 25 of the AJCEP Agreement

“WO”

(c) Goods satisfying paragraph 1 of Article 26 of the AJCEP Agreement “CTH” or

“RVC”

(d) Goods satisfying paragraph 2 of Article 26 of the AJCEP Agreement

“CTC”
- Change in Tariff Classification
“RVC”
- Regional Value Content
“SP”
- Specific Processes
Also, exporters should indicate the following where applicable:
(e) Goods which comply with Article 28 of the AJCEP Agreement “DMI”

(f) Goods which comply with Article 29 of the AJCEP Agreement “ACU”

4. EACH ITEM SHOULD QUALIFY: All items in a consignment should qualify separately in their own right. This is of particular
relevance when similar items of different sizes are exported.

5. DESCRIPTION OF GOODS: For each good, the HS tariff classification number of the importing Party should be indicated at
the six-digit level. The description of the good on a certificate of origin should be substantially identical to the description on the
invoice and, if possible, to the description under the HS for the good. With respect to subheading 2208.90 and 9404.90, in an
exceptional case where the good is a specific product requiring a special description (e.g. “sake compound and cooking sake
(Mirin) of subheading 2208.90”, “beverages with a basis of fruit, of an alcoholic strength by volume of less than 1% of
subheading 2208.90” “quilts and eiderdowns of 9404.90”), such description of specific products should be indicated.

6. FREE-ON-BOARD (FOB) VALUE: The FOB value in Box 9 shall be reflected only when the Regional Value Content criterion is
applied in determining the origin of goods. In the case of goods exported from and imported by Cambodia and Myanmar, the
FOB value shall be included on the Certificate of Origin, irrespective of the origin criteria used, for 2 years upon the
implementation of this new arrangement.

7. INVOICES: Indicate the invoice number and date for each item. The invoice should be the one issued for the importation of the
good into the importing Party.

8. THIRD COUNTRY INVOICING: In cases where invoices are issued by a third country, in accordance with Rule 3 (d) of
Implementing Regulations, the “Third Country Invoicing” box in box 13 should be ticked (√). The number of invoices issued for
the importation of goods into the importing Party should be indicated in box 10, and the full legal name and address of the
company or person that issued the invoices shall be indicated in box 7.

In an exceptional case where the invoice issued in a third country is not available at the time of issuance of the certificate of
origin, the invoice number and the date of the invoice issued by the exporter to whom the certificate of origin is issued should
be indicated in box 10. The “Third Country Invoicing” in box 13 should be ticked, and it should be indicated in box 7 that the
goods will be subject to another invoice to be issued in a third country for the importation into the importing Party, identifying in
box 7 the full legal name and address of the company or person that will issue another invoice in the third country. In such a
case, the customs authority of the importing Party may require the importer to provide the invoices and any other relevant
documents which confirm the transaction from the exporting Party to the importing Party, with regard to the goods declared for
import.

9. BACK-TO-BACK CERTIFICATE OF ORIGIN: In the case of a back-to-back CO issued in accordance with paragraph 4 of Rule
3 of the Operational Certification Procedures, the “Back-to-Back CO” box in box 13 should be ticked (√).

10. ISSUED RETROACTIVELY: In cases of a CO issued retroactively in accordance with Rule 7 of the Implementing Regulations,
the “Issued Retroactively” box in box 13 should be ticked (√).

11. CERTIFIED TRUE COPY: In cases of certified true copies, the words “CERTIFIED TRUE COPY” should be indicated in box 12
in accordance with Rule 5 of the Implementing Regulations.