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FTA MATRIX
ATIGA
PARTIES
ASEAN Members
ENTRY INTO FORCE
• Signed on February 26, 2009
• Entered into force on May 17, 2010
OBJECTIVES
ATIGA seeks to achieve free flow of goods in ASEAN as one of the principal means to establish a
single market and production base for the deeper economic integration of the region towards the
realization of the ASEAN Economic Community by 2025.
TRADE IN GOODS AGREEMENT’S PRODUCT COVERAGE AND EXCLUSION
GOODS COVERED EXCEPTIONS
Philippines excludes all products falling under General Exceptions - Member States may
HS Chapter 93 (Arms and Ammunition; Part exclude a product which it considers
and Accessories Thereof), except for goods necessary to: protect public morals; protect
classified under HS Heading 93.07 (Swords, human, animal or plant life or health; secure
cutlasses, bayonets, lances, and similar arms compliance with laws or regulations which are
and parts thereof and scabbards and sheaths not inconsistent with the provisions of the
thereof) Agreement; products of prison labor; protect
national treasures; conserve exhaustible
natural resources; pursue obligations under
any intergovernmental commodity agreement
which conforms to criteria submitted to the
World Trade Organization (WTO); involving
restrictions on exports of domestic materials;
and essential to the acquisition or distribution
of products in general or local short supply.
ROO REQUIREMENT
It is based on Regional Value Content (RVC) of not less than 40% or if all non-originating
materials used in the production of a good have undergone a Change in Tariff Classification at
four-digit level (i.e., a change in tariff heading) of the Harmonized System (HS).
OCP
1. Specimen Signature and Official Seals of the Issuing Authorities
2. Supporting Documents
3. Pre-exportation Verification
4. Application for Certificate of Origin
5. Examination of Application for a Certificate of Origin
6. Certificate of Origin (Form D)
7. Declaration of Origin Criterion
8. Treatment of Erroneous Declaration in the Certificate of Origin
9. Issuance of the Certificate of Origin
10. Back-toBack Certificate of Origin
11. Loss of the Certificate of Origin
12. Presentation of the Certificate of Origin
13. Validity Period of the Certificate of Origin
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14. Waiver of Certificate of Origin
15. Treatment of Minor Discrepancies
16. Record Keeping Requirement
17. Retroactive Check
18. Verification Visit
19. Confidentiality
20. Documentation For Implementing Article 32 (2)(b) (Direct Consignment)
21. Exhibition Goods
22. Third Country Invoicing
23. Action against Fraudulent Acts
24. FOB Price
CO FORMS
FORM D
VALIDITY
12 Months from the date of issuance
ISSUING AUTHORITY
• BRUNEI – MOFAT, Department of Trade Development
• CAMBODIA – Ministry of Commerce (Department of Multilateral Trade)
• INDONESIA – Ministry of Trade (Export and Import Facilitation)
• LAOS – Ministry of Commerce and Imdustry
• MALAYSIA – Ministry of International Trade and Industry
• MYANMAR – Ministry of Commerce
• PHILIPPINES – Bureau of Customs
• SINGAPORE – Singapore Customs
• THAILAND – Ministry of Commerce, Department of Foreign Trade
• VIETNAM – Government Issuing Authority
EOs
• EO 892 (June 17, 2010) - Tariff Reduction Schedule on Sugar through the Invocation of the
Protocol to the CEPT-AFTA
• EO 894 (June 18, 2010) - Tariff Reduction Schedule on Rice through the Invocation of the
Protocol to the CEPT-AFTA
ACFTA
PARTIES
ASEAN-CHINA
ENTRY INTO FORCE
• November 4, 2002
OBJECTIVES
The ACFTA seeks to strengthen and enhance economic, trade and investment cooperation
between the Parties; progressively liberalize and promote trade in goods and services as well as
create a transparent, liberal and facilitative investment regime. ACT also seeks to explore new
areas and develop appropriate measures for closer economic co-operation between the Parties;
and facilitate the more effective economic integration of the newer AMS and bridge the
development gap among the Parties.
TRADE IN GOODS AGREEMENT’S PRODUCT COVERAGE AND EXCLUSION
GOODS COVERED EXCEPTIONS
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The EHP covers all products falling under HS Parties were allowed to have an Exclusion List
Chapters 1 to 8 (live animals, meat and edible for the EH under ACFTA.
meat offal, fish, dairy produce, other animal
products, live trees, edible vegetables and
edible fruits and nuts).
ROO REQUIREMENT
• ROO Criteria - General Rule: RVC40 or Change in Chapter/Change in Tariff Heading
• Certificate of Origin (CO) Form: Form E
• Reciprocity Rule Conditions:
1. The product to be imported is in the NT ofthe Philippines and in the ST ofthe exporting
FTA partner.
2. The STrate ofFTA partner shouldbe 10%andbelow.
3. The applicable rates whichever is higher between the FTA partner's ST rate and the
Philippines' NT rate.
4. The applicable rateshould not be greater than the Philippines' MN rate.
OCP
1. Issuing Authorities
2. Applications
3. Pre-exportation Examination
4. Issuance of Certificate of Origin (FORM E)
5. Recognition of Certificate of Origin
6. Verification of the Certificate of origin
CO FORMS
FORM E
VALIDITY
1 year from the date it was issued by the exporting party’s issuing authority.
ISSUING AUTHORITY
• Entry-Exit Inspection and Quarantine Bureau
EOs
• EO 485 (December 29, 2005) - Implements the tariff commitments to reduce tariffs
tozero (%) for certain products under Chapters 1 to 8
• EO 487 (January 12, 2006) - Covers the 2005-2008 tariff reduction schedule
• EO 613 (April 17, 2007) - Covers the 2006-2008 tariffreduction schedule
• EO 814 (June 30, 2009) - Covers the 2009-2012 tariffreduction schedule; transfer of
certain tarifflines from ST to NT category for elimination by 2010 with flexibility in 2012
• EO 618 (April 23, 2007) - Covers the commitment to grant reciprocal tariff treatment on
tarifflines included in the ST EO71 (April 16, 2012) - Implements tariff commitments on
certain products included in HSL
• EO72 (April 16, 2012) - Implements the tariff commitments on certain products included
in SLand the transfer of certain tarifflines fromST to NT
AIFTA
PARTIES
ASEAN-INDIA
ENTRY INTO FORCE
• October 8, 2003
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OBJECTIVES
Tariff reduction shall be achieved by December 31, 2019, for Indonesia, Malaysia and Thailand,
December 31, 2022, for the Philippines, and December 31, 2024, for Cambodia and Viet Nam.
TRADE IN GOODS AGREEMENT’S PRODUCT COVERAGE AND EXCLUSION
GOODS COVERED EXCEPTIONS
Except for about 14% of tariff lines based on Certain products are excluded from the tariff
ASEAN Harmonized Tariff Nomenclature reduction program for reasons of national
(AHTN) 2012, all products falling under security, public morals, human, animal and
Harmonized System (HS) Chapters 1 to 97 are plant life, conservation of exhaustible natural
covered by a program of progressive resources and protection of articles with
reduction/elimination of tariffs. artistic, historic, and archaeological value.
Exclusion Lists shall be subiect to an annual
tariff review for improvement in market access.
ROO REQUIREMENT
Products which are wholly obtained or produced in the exporting Party shall be deemed
originating and eligible for preferential tariff treatment. The "General Rule" of Regional Value
Content (RVC) 35 and change in tariff subheading is applicable to all other goods.
1. ROO Criteria – General Rule: RVC 35 and change in tariff subheading
2. Certificate of Origin (CO) Form: Form AI
3. Reciprocity Rule: NONE
OCP
1. Authorities
2. Applications
3. Pre-exportation Examination
4. Issuance of Certificate of Origin
5. Presentation
6. Special Cases
7. Action Against Fraudulent Acts
8. Settlement of Dispute
CO FORMS
FORM AI
VALIDITY
Five (5) years from the date it is submitted.
ISSUING AUTHORITY
• The AIFTA Certificate of Origin shall be issued by the Government authorities (Issuing
Authority) of the exporting Party.
• Each Party shall provide 11 original sets of, or through electronic means, specimen
signatures and specimen of official seals used by their Issuing Authorities, including their
names and addresses, through the ASEAN Secretariat for dissemination to the other
Parties. Any change in names, addresses, specimen signatures or official seals shall be
promptly informed in the same manner or electronically.
• For the purposes of determining originating status, the Issuing Authority shall have the
right to call for any supporting documentary evidence or carry out any checks considered
appropriate.
EOs
• EO 25 issued on February 10, 2011, and which took effect on May 17, 2011
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AKFTA
PARTIES
ASEAN-KOREA
ENTRY INTO FORCE
• December 13, 2005
OBJECTIVES
The AKFTA seeks to strengthen and enhance economic, trade and investment cooperation
among ASEAN Member States and Korea by progressively liberalizing and promoting trade in
goods and services as well as create a transparent, liberal and facilitative investment regime.
The Agreement also aims to explore new areas and develop appropriate measures for closer
economic cooperation and integration; facilitate more effective economic integration of the new
ASEAN Member States and bridge the development gaps; and establish a cooperative framework
to further strengthen economic relations among the countries.
TRADE IN GOODS AGREEMENT’S PRODUCT COVERAGE AND EXCLUSION
GOODS COVERED EXCEPTIONS
All products, except arms and ammunitions, Arms and ammunitions, clinical and municipal
clinical and municipal wastes and specialized wastes and specialized medicine for cancer,
medicine for cancer, AIDS and other dreaded AIDS and other dreaded diseases.
diseases, are covered under the program of
progressive reduction/elimination of tariffs.
ROO REQUIREMENT
➢ Products which are wholly obtained or produced in the exporting Party shall be deemed
originating and eligible for preferential tariff treatment.
➢ The "General Rule" of Regional Value Content (RVC) 4o is applicable to all other goods
except where there is a Product Specific Rule (PSR).
➢ The PSR becomes either the exclusive rule or an alternative to the "General Rule" or a
combination with the "General Rule" depending on the provisions of the FTA.
• ROO Criteria – General Rule: RVC or change in Tariff Heading
• Certificate of Origin (CO) Form: Form AK
• Reciprocity Rule Conditions:
1. The product to be imported is in the NT of the Philippines and in the ST of the
exporting FTA partner.
2. The ST rate of FTA partner should be 10% and below.
3. The applicable rate is whichever is higher between the
FTA partner's ST rate and the Philippines' NT rate.
4. The applicable rate should not be greater than the Philippines' MN rate.
OCP
• Issuing Authorities
• Issuance of a Certificate of Origin
• Presentation
• Record Keeping Requirement
• Verification
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• Denial of Preferential Tariff Treatment
• Special Cases
• Action Against Fraudulent Acts
• Customs Contact Point
CO FORMS
FORM AK
VALIDITY
Six (6) Months from the date of issuance.
ISSUING AUTHORITY
• Korean Customs Service, Korean Chamber (KCCI)
EOs
• EO 638 (November 01, 2007) Reciprocal tariff treatment
• EO 639 (November 02, 2007) Tariff reduction schedule for NT products
• EO 812 (July 07, 2009) - 90% Reduction to 0% for NT with flexibility until 2012
• EO 895 (September 15, 2010) - Transfer of cochin from SL to NT
EO52 (August 12, 2011) - Compensation to Korea for delayed implement of tariff
commitments
• EO73 (April 26, 2012) - Tariff reduction schedule for HSL products
• EO 74 (April 26, 2012) - Tariff reduction schedule for SL products and accelerated
reduction for products transferred from HSL or SL to NT
AANZFTA
PARTIES
ASEAN AUSTRALIA-NEW ZEALAND
ENTRY INTO FORCE
• Signed: February 27, 2009
• Entered into force: January 1, 2010
OBJECTIVES
The AANZTA seeks to establish deeper economic integration between the two regions through (¡)
progressive liberalization and facilitation of trade in goods, trade in services, investments, and (i)
trade and investment facilitation and economic cooperation measures.
TRADE IN GOODS AGREEMENT’S PRODUCT COVERAGE AND EXCLUSION
GOOD COVERED EXCEPTIONS
All products falling under Harmonized System Rice, sugar and selected articles of iron and
(HS) Chapters 1 to 97 are covered in the TIG steel
Chapter.
ROO REQUIREMENT
The "General Rule" of Regional Value Content (RVC) 40 is applicable to all other goods except
where there is a Product Specific Rule (PSR). The PSR becomes either the exclusive rule, or an
alternative to, or a combination with the General Rule, depending on the provisions of Annex 2 of
the Agreement.
1. ROO Criteria – General Rule: RVC 40 or Change in Tariff Heading
2. Certificate of Origin (CO) Form: Form AANZ
3. Reciprocity Rule: NONE
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OCP
1. Authorities
2. Applications
3. Pre-exportation Examination
4. Issuance of Certificate of Origin
5. Presentation
6. Origin Verification
7. Verification Visit
8. Suspension of Preferential Tariff Treatment
9. Action Against Fraudulent Acts
10. Goods in Transport or Storage
11. Settlement of Disputes
CO FORMS
FORM AANZ
VALIDITY
12 months
ISSUING AUTHORITY
• Australian Industry Group
• Australian Chamber (AACI)
EOs
• EO 851 issued on December 23, 2009 and which took effect on January 1, 2010
• EO 191 issued on November 5, 2015 and which took effect on November 12, 2015
AHKTFA
PARTIES
ASEAN-HONG KONG, CHINA
ENTRY INTO FORCE
• November 12, 2017
OBJECTIVES
• Progressively liberalize and facilitate trade in goods among the Parties through, inter alia,
progressive elimination of tariffs and non-tariff barriers in substantially all trade in goods
among the Parties
• Progressively liberalize and facilitate trade in services among the Parties with substantial
sectoral coverage
• Promote and enhance investment opportunities
• Strengthen, diversify, and enhance trade, investment, and economic links among the
Parties
• Provide special and differential treatment to ASEAN Member States (AMSs), especially to
the newer AMSs, to facilitate their more effective economic integration.
TRADE IN GOODS AGREEMENT’S PRODUCT COVERAGE AND EXCLUSION
GOODS COVERED EXCEPTIONS
Tariff reduction commitments under the Trade N/A
in Goods (TIG) Chapter cover different kinds of
commodities, including jewelry, articles of
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apparel and clothing accessories, watches and
clocks, and toys.
ROO REQUIREMENT
• Wholly obtained or produced in the exporting Party as set out in Article 4
(WhollyObtained or Produced Goods);
• Produced in the exporting Party exclusively from originating materials from one or more
of the Parties; or
• Regional Value Content (RVC) of not less than 40 percent is applicable to all other goods
except where there is a Product Specific Rule (PSR).
OCP
1. Specimen Signatures and Official Seals of the Issuing Authorities
2. Supporting Documents
3. Pre-exportation Verification
4. Application for Certificate of Origin (FORM AHK)
5. Examination of Application for Certificate of Origin (FORM AHK)
6. Certificate of Origin (FORM AHK)
7. Treatment of Erroneous Declaration in the Certificate of Origin (FORM AHK)
8. Issuance of the Certificate of Origin
9. Movement Confirmation
10. Loss of the Certificate of Origin
11. Presentation of the Certificate of Origin
12. Validity Period of the Certificate of Origin
13. Waiver of Certificate of Origin
14. Treatment of Minor Descrepancies
15. Record Keeping Requirement
16. Retroactive Check
17. Verification Visit
18. Confidentiality
19. Documentation for Implementing Subparagraph 2(b) of Article 9 (Direct Consignment) of
this chapter
20. Exhibition Goods
21. Third Party Invoicing
22. Action Against Fraudulent Acts
23.
CO FORMS
FORM AHK
VALIDITY
One (1) year from the date of issuance.
ISSUING AUTHORITY
• Entry-Exit Inspection and Quarantine Bureau
EOs
• EO 102, issued on 10 January 2020 and effective on 10 February 2020, provides for the
implementation of the Philippines' tariff reduction schedule under the AHKFTA.
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AJCEPA
PARTIES
ASEAN-JAPAN
ENTRY INTO FORCE
• October 8, 2003
OBJECTIVES
The AJCEPA seeks to strengthen economic integration between ASEAN and
Japan through the creation of a CEP; to enhance the competitiveness of ASEAN and Japan in the
world market through strengthened partnership and linkages; to progressively liberalize and
facilitate trade in goods and services as well as create a transparent and liberal investment
regime. The agreement also seeks to explore new areas and develop appropriate measures for
further co-operation and economic integration; and facilitate the more effective economic
integration of the newer AMSs and bridge the development gap among AMS.
TRADE IN GOODS AGREEMENT’S PRODUCT COVERAGE AND EXCLUSION
GOODS COVERED EXCEPTIONS
All products falling under Harmonized System The Philippines excluded rice, salt, certain
(HS) Chapters 1 to 97 are covered by the chemical products and articles of iron and
Agreement. steel, and motor vehicles of Heading 87.03.
ROO REQUIREMENT
• Products which are wholly obtained or produced in the exporting party shall be deemed
originating and eligible for preferential tariff treatment.
• The "General Rule" of Regional Value Content (RVC) 40 is applicable to all other goods
except where there is a product specific rule (PSR).
• The PSR becomes either the exclusive rule or an alternative to the "General Rule"
depending on the provisions of the FTA.
1. ROO Crieteria – General Rule: RVC 40 or change in tariff heading
2. Certificate of Origin (CO) Form: FORM AJ
3. Reciprocity Rule: NONE
OCP
1. Application of Certificate of Origin
2. Issuance of the Certificate of Origin
3. Format of Certificate of Origin
4. Modifications
5. Theft, Loss or Destruction
6. Waiver of CO
7. Retroactive Issuance of Certificate of Origin
8. Documents for Accumulation
9. Back-to-back CO for Partial Export Shipments
10. Focal Points
11. Designees
12. Tariff Classification
13. Procedure to Exchange the Sample of a Certificate of Origin, Specimen Signatures and
Official Seals
14. Communication
15. Goods in Transport or Storage
16. Attachment
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CO FORMS
FORM AJ
VALIDITY
12 Months from the date of issuance.
ISSUING AUTHORITY
• JAPAN Chamber (JCCI).
EOs
• EO 852 issued on December 23, 2009, and which took effect on July 1, 2010.
PJEPA
PARTIES
PHILIPPINES-JAPAN
ENTRY INTO FORCE
• September 9, 2006
OBJECTIVES
The PJEPA seeks to liberalize and facilitate trade in goods and services between the Parties;
facilitate the mutual recognition of the results of conformity assessment procedures for
products or processes; increase investment opportunities and strengthen protection for
investments and investment activities in the parties; to enhance protection of intellectual
property and strengthen cooperation in the field thereof to promote trade and investment
between the Parties; to promote transparency in government procurement in the parties; and to
promote competition by addressing anti-competitive activities and cooperate in the field of
competition. The Agreement also seeks to establish a framework for further bilateral
cooperation and improvement of business environment; promote transparency in the
implementation of laws and regulations respecting matters covered by the Agreement; and
create effective procedures for the implementation and operation of the Agreement and for the
resolution of dispute.
TRADE IN GOODS AGREEMENT’S PRODUCT COVERAGE AND EXCLUSION
GOODS COVERED EXCEPTIONS
All products falling under Harmonized System Rice and salt
(HS) Chapters 1 to 97, based on HS 2002
nomenclature.
ROO REQUIREMENT
• Criteria in determining if a product is originating: good is wholly obtained or produced
entirely in the Party; good is produced entirely in the Party exclusively from originating
materials of the Party; or good satisfies the product specific rules set out in Annex 2 of
the Agreement requiring that the materials used undergo a change in tariff classification
or a specific manufacturing or processing operation, and all other applicable
requirements of Chapter 3, when the good is produced entirely in the Party using non-
originating materials.
• The Qualifying ValueContent must not be less than the percentage specified by the
Product Specific Rule (PSR) for the good.
1. ROO Criteria – General rule: No general rule; Each product has its own Product Specific
Rule (PSR)
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2. Certificate of Origin (CO) Form: Form JP
3. Reciprocity Rule: NONE
OCP
1. Application of Certificate of Origin
2. Issuance of the Certificate of Origin
3. Format of Certificate of Origin
4. Modifications
5. Theft, Loss or Destruction
6. Waiver of CO
7. Retroactive Issuance of Certificate of Origin
8. Documents for Accumulation
9. Back-to-back CO for Partial Export Shipments
10. Focal Points
11. Designees
12. Tariff Classification
13. Procedure to Exchange the Sample of a Certificate of Origin, Specimen Signatures and
Official Seals
14. Communication
15. Goods in Transport or Storage
Attachment
CO FORMS
FORM JP
VALIDITY
1 year from the date of issuance
ISSUING AUTHORITY
• JAPAN Chamber (JCCI)
• PHILIPPINES – Bureau of Customs
EOs
• EO 767 issued on November 7, 2011 and which took effect on December 11, 2008
• EO go5 issued on June 29, 2010 and which took effect on July 1, 2010
• EO 157 issued on February 13, 2014 and which took effect on February 20, 2014
PHEFTA
PARTIES
PHILIPPINES-EUROPEAN (ICELAND, LIECHTENSTEIN, NORWAY, AND SWITZERLAND)
ENTRY INTO FORCE
• April 28, 2016
OBJECTIVES
The PH-EFTA FT seeks to liberalize trade in goods and services; mutually enhance investment
opportunities; prevent, eliminate or reduce unnecessary technical barriers to trade and to
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further promote the implementation of the WTO Agreement on theApplication of Sanitary and
Phytosanitary Measures and the Agreement on Technical Barriers to trade; and promote
competition in the economies of the parties, particularly as it relates to the economic relations
between parties. The agreement also seeks to ensure the adequate and effective protection of
intellectual property rights, in accordance with international standards; and to contribute to the
harmonious
development and expansion of world trade.
TRADE IN GOODS AGREEMENT’S PRODUCT COVERAGE AND EXCLUSION
GOODS COVERED EXCEPTIONS
All products at the national level (8- digit except for certain excluded products including
Codes) falling under HS Chapters 1 to 97 are live animals, meat and meat offals, vegetables,
covered by the FTA for tariff elimination or tunas and tilapia for the Philippines.
reduction.
ROO REQUIREMENT
There are Product Specific Rules (PSs). The exporter does not need to secure a certificate of
origin from the customs authorities. Instead, the exporter can issue an origin declaration stating
that it has complied with the rules of origin under the Agreement.
OCP
1. Application of Certificate of Origin
2. Issuance of the Certificate of Origin
3. Format of Certificate of Origin
4. Modifications
5. Theft, Loss or Destruction
6. Waiver of CO
7. Retroactive Issuance of Certificate of Origin
8. Documents for Accumulation
9. Back-to-back CO for Partial Export Shipments
10. Focal Points
11. Designees
12. Tariff Classification
13. Procedure to Exchange the Sample of a Certificate of Origin, Specimen Signatures and
Official Seals
14. Communication
15. Goods in Transport or Storage
Attachment
CO FORMS
Export Declaration
VALIDITY
1 year from the date of issuance
ISSUING AUTHORITY
• PHILIPPINES – Bureau of Customs
EOs
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EO 61 Modifying the rates of import duty on certain imported articles in order to implement the
Phillippine tariff commitments pursuan to the free trade agreemenr between the European free
trade association states and the Philippimes.