1. A good that does not satisfy a change in tariff classification pursuant to Annex 3A (Product-Specific Rules) is nonetheless an originating good if the good meets all of the other applicable requirements in this Chapter and:
(a) for a good classified in Chapters 01 through 97 of the HS Code, the value of non-originating materials that have been used in the production of the good and did not undergo the applicable change in tariff classification does not exceed 10 per cent of the FOB value of that good. The value of those non-originating materials shall be determined pursuant to paragraph 3 of Article 3.5 (Calculation of Regional Value Content); or
(b) for a good classified in Chapters 50 through 63 of the HS Code, the weight of all non-originating materials used in its production that did not undergo the required change in tariff classification does not exceed 10 per cent of the total weight of the good.
2. The value of non-originating materials referred to in paragraph 1 shall, however, be included in the value of non-originating materials for any applicable regional value content requirement.
Article 3.8. Treatment of Packing and Packaging Materials and Containers
1. Packing materials and containers for the transportation and shipment of a good shall not be taken into account in determining the originating status of any good.
2. Packaging materials and containers in which a good is packaged for retail sale, which are classified together with the good, shall not be taken into account in determining the originating status of the good, provided that:
(a) the good is wholly obtained or produced in a Party in accordance with subparagraph (a) of Article 3.2 (Originating Goods);
(b) the good is produced in a Party exclusively from originating materials from one or more of the Parties, in accordance with subparagraph (b) of Article 3.2 (Originating Goods); or
(c) the good is subject to a change in tariff classification or a specific manufacturing or processing operation requirement provided in Annex 3A (Product-Specific Rules).
3. If a good is subject to a regional value content requirement, the value of the packaging materials and containers in which the good is packaged for retail sale shall be taken into account as originating materials or non-originating materials of the good, as the case may be, in calculating the regional value content of the good.
Article 3.9. Accessories, Spare Parts, and Tools
1. For the purposes of determining the originating status of a good, accessories, spare parts, tools, and instructional or other information materials presented with the good shall be considered as part of the good and shall be disregarded in determining whether all the non-originating materials used in the production of the good have undergone the applicable change in tariff classification or a specific manufacturing or processing operation set out in Annex 3A (Product-Specific Rules), provided that:
(a) the accessories, spare parts, tools, and instructional or other information materials presented with the good are not invoiced separately from the good; and
(b) the quantities and value of the accessories, spare parts, tools, and instructional or other information materials presented with the good are customary for the good.
2. Notwithstanding paragraph 1, if a good is subject to a regional value content requirement, the value of the accessories, spare parts, tools, and instructional or other information materials presented with the good shall be taken into account as originating materials or non-originating materials, as the case may be, in calculating the regional value content of the good, provided that:
(a) the accessories, spare parts, tools, and instructional or other information materials presented with the good are not invoiced separately from the good; and
(b) the quantities and value of the accessories, spare parts, tools, and instructional or other information materials presented with the good are customary for the good.
Article 3.10. Indirect Materials
1. An indirect material shall be treated as an originating material without regard to where it is produced and its value shall be the cost registered in accordance with the Generally Accepted Accounting Principles in the records of the producer of the good.
2. For the purposes of this Article, "indirect material" means a good used in the production, testing, or inspection of another good but not physically incorporated into that other good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including:
(a) fuel and energy; tools, dies, and moulds;
(b) spare parts and goods used in the maintenance of equipment and buildings;
(c) lubricants, greases, compounding materials, and other materials used in production or used to operate equipment and buildings;
(d) gloves, glasses, footwear, clothing, and safety equipment and supplies;
(e) equipment, devices, and supplies used for testing or inspecting goods;
(f) catalysts and solvents; and
(g) any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be a part of that production.
Article 3.11. Fungible Goods or Materials
The determination of whether fungible goods or materials are originating shall be made either by physical segregation of each of the fungible goods or materials or, where commingled, by the use of an inventory management method which is recognised in the Generally Accepted Accounting Principles of the exporting Party, and should be used throughout the fiscal year.
Article 3.12. Materials Used In Production
If a non-originating material undergoes further production such that it satisfies the requirements of this Chapter, the material shall be treated as originating when determining the originating status of the subsequently produced good, regardless of whether that material was produced by the producer of the good.
Article 3.13. Unit of Qualification
1. The unit of qualification for the application of this Chapter shall be the particular good which is considered as the basic unit when determining classification under the Harmonized System.
2. When a consignment consists of a number of identical goods classified under a single tariff line, each good shall be individually taken into account in determining whether it qualifies as an originating good.
Article 3.14. Treatment for Certain Goods
The Parties and signatory States shall enter into discussions on the treatment for certain goods under this Chapter upon the request of a Party and conclude such discussions within three years from the start of the discussions. The treatment for certain goods under this Chapter shall be subject to agreement of all the Parties and signatory States by consensus.
Article 3.15. Direct Consignment
1. An originating good shall retain its originating status as determined under Article 3.2 (Originating Goods) if the following conditions have been met:
(a) the good has been transported directly from an exporting Party to an importing Party; or
(b) the good has been transported through one or more Parties other than the exporting Party and the importing Party (hereinafter referred to as âintermediate Partiesâ in this Article), or non-Parties, provided that the good:
(i) has not undergone any further processing in the intermediate Parties or the non-Parties, except for logistics activities such as unloading, reloading, storing, or any other operations necessary to preserve it in good condition or to transport it to the importing Party; and
(ii) remains under the control of the customs authorities in the intermediate Parties or the non-Parties.
2. Compliance with subparagraph 1(b) shall be evidenced by presenting the customs authorities of the importing Party either with customs documents of the intermediate Parties or the non-Parties, or with any other appropriate documentation on request of the customs authorities of the importing Party.
3. Appropriate documentation referred to in paragraph 2 may include commercial shipping or freight documents such as airway bills, bills of lading, multimodal or combined transport documents, a copy of the original commercial invoice in respect of the good, financial records, a non-manipulation certificate, or other relevant supporting documents, as may be requested by the customs authorities of the importing Party.
Section B. Operational Certification Procedures
Article 3.16. Proof of Origin
1. Any of the following shall be considered as a Proof of Origin:
(a) a Certificate of Origin issued by an issuing body in accordance with Article 3.17 (Certificate of Origin);
(b) a Declaration of Origin by an approved exporter in accordance with subparagraph 1(a) of Article 3.18 (Declaration of Origin); or
(c) a Declaration of Origin by an exporter or producer in accordance with subparagraph 1(b) of Article 3.18 (Declaration of Origin), and subject to paragraphs 2 and 3,
based on information available that the good is originating.
2. Australia, Brunei Darussalam, China, Indonesia, Japan, Korea, Malaysia, New Zealand, the Philippines, Singapore, Thailand, and Viet Nam shall implement subparagraph 1(c) no later than 10 years after their respective dates of entry into force of this Agreement. Cambodia, Lao PDR, and Myanmar shall implement subparagraph 1(c) no later than 20 years after their respective dates of entry into force of this Agreement.
3. Notwithstanding paragraph 2, a Party may elect to seek a longer extension period, up to a maximum of 10 years, in which to implement subparagraph 1(c), by notifying the Committee on Goods of that decision.
4. The Parties shall commence a review of this Article on the date of entry into force of this Agreement for all signatory States. This review will consider the introduction of Declaration of Origin by an importer as a Proof of Origin. The Parties shall conclude the review within five years of the date of its commencement, unless the Parties agree otherwise. (5)
5. A Proof of Origin shall:
(a) be in writing, or any other medium, including electronic format as notified by an importing Party;
(b) specify that the good is originating and meets the requirements of this Chapter; and
(c) contain information which meets the minimum information requirements as set out in Annex 3B (Minimum Information Requirements).
6. Each Party shall provide that a Proof of Origin remains valid for one year from the date on which it is issued or completed.
Article 3.17. Certificate of Origin
1. A Certificate of Origin shall be issued by the issuing body of an exporting Party upon an application by an exporter, a producer, or their authorised representative.
2. The exporter, producer, or their authorised representative shall apply in writing or by electronic means for a Certificate of Origin, to the issuing body of the exporting Party in accordance with the exporting Party's laws, regulations, and procedures.
3. A Certificate of Origin shall:
(a) be in a format to be determined by the Parties;
(b) bear a unique Certificate of Origin number;
(c) be in the English language; and
(d) bear an authorised signature and official seal of the issuing body of the exporting Party. The signature and seal shall be applied manually or electronically.
4. A Certificate of Origin may:
(a) indicate two or more invoices issued for single shipment; or
(b) contain multiple goods, provided that each good qualifies as an originating good separately in its own right.
5. In circumstances where a Certificate of Origin contains incorrect information, the issuing body of the exporting Party may:
(a) issue a new Certificate of Origin and invalidate the original Certificate of Origin; or
(b) make modifications to the original Certificate of Origin by striking out errors and making any additions or corrections. Any changes shall be certified by the authorised signature and official seal of the issuing body of the exporting Party.
6. Each Party shall provide the names, addresses, specimen signatures, and impressions of official seals of its issuing body to the other Parties. Such information shall be submitted electronically through the RCEP Secretariat established pursuant to subparagraph 1(i) of Article 18.3 (Functions of the RCEP Joint Committee) (hereinafter referred to as "RCEP Secretariat" in this Chapter), for dissemination to the other Parties. Any subsequent changes shall be promptly submitted to the RCEP Secretariat in the same manner for dissemination to the other Parties. The Parties shall endeavour to establish a secured website to display such information from the last three years, and such website shall be accessible to the Parties.
7. Notwithstanding paragraph 6, a Party shall not be required to provide the specimen signatures of its issuing body to the RCEP Secretariat for dissemination to the other Parties if it has established its own secured website, containing relevant information of the Certificates of Origin it issues, including their Certificate of Origin numbers, HS Codes, descriptions of goods, quantities, dates of issuance, and names of the exporters, that is accessible to the Parties. The Parties shall review the requirement to provide specimen signatures of the issuing bodies three years after the date of entry into force of this Agreement for all signatory States.
8. Where a Certificate of Origin has not been issued at the time of shipment due to involuntary errors, omissions, or other valid causes, or in the circumstances referred to in subparagraph 5(a), a Certificate of Origin may be issued retrospectively but no later than one year after the date of shipment. In that case, the Certificate of Origin shall bear the words "ISSUED RETROACTIVELY".
9. In the event of theft, loss, or destruction of an original Certificate of Origin, the exporter, producer, or their authorised representative may apply in writing to the issuing body of the exporting Party for a certified true copy of the original Certificate of Origin. The copy shall:
(a) be issued no later than one year after the date of issuance of the original Certificate of Origin;
(b) be based on the application for the original Certificate of Origin;
(c) contain the same Certificate of Origin number and date as the original Certificate of Origin; and
(d) be endorsed with the words "CERTIFIED TRUE COPY".
Article 3.18. Declaration of Origin
1. A Declaration of Origin referred to in Article 3.16 (Proof of Origin) may be completed by:
(a) an approved exporter within the meaning of Article 3.21 (Approved Exporter); or
(b) an exporter or a producer of the good, subject to paragraphs 2 and 3 of Article 3.16 (Proof of Origin).
2. A Declaration of Origin shall:
(a) be completed in accordance with Annex 3B (Minimum Information Requirements);
(b) be in the English language;
(c) bear the name and signature of the certifying person; and
(d) bear the date on which the Declaration of Origin was completed.
Article 3.19. Back-to-back Proof of Origin
1. Subject to Article 3.16 (Proof of Origin), an issuing body, approved exporter, or exporter of an intermediate Party may issue a back-to-back Proof of Origin provided that:
(a) a valid original Proof of Origin or its certified true copy is presented;
(b) the period of validity of the back-to-back Proof of Origin does not exceed the period of validity of the original Proof of Origin;
(c) the back-to-back Proof of Origin contains relevant information from the original Proof of Origin in accordance with Annex 3B (Minimum Information Requirements);
(d) the consignment which is to be re-exported using the back-to-back Proof of Origin does not undergo any further processing in the intermediate Party, except for repacking or logistics activities such as unloading, reloading, storing, splitting up of the consignment, or labelling only as required by the laws, regulations, procedures, administrative decisions, and policies of the importing Party, or any other operations necessary to preserve a good in good condition or to transport a good to the importing Party;
(e) for partial export shipments, the partial export quantity shall be shown instead of the full quantity of the original Proof of Origin, and the total quantity re-exported under the partial shipment shall not exceed the total quantity of the original Proof of Origin; and
(f) information on the back-to-back Proof of Origin includes the date of issuance and reference number of the original Proof of Origin.
2. The verification procedures referred to in Article 3.24 (Verification) shall also apply to the back-to-back Proof of Origin.
Article 3.20. Third-party Invoicing
An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that an invoice was not issued by the exporter or producer of a good provided that the good meets the requirements in this Chapter.
Article 3.21. Approved Exporter
1. Each Party shall provide for the authorisation of an exporter who exports goods under this Agreement as an approved exporter, in accordance with its laws and regulations. An exporter seeking such authorisation must apply in writing or electronically and must offer to the satisfaction of the competent authority of the exporting Party all guarantees necessary to verify the originating status of the good for which a Declaration of Origin is completed. The competent authority of an exporting Party may grant the status of approved exporter subject to any conditions which it considers appropriate, including the following:
(a) that the exporter is duly registered in accordance with the laws and regulations of the exporting Party;
(b) that the exporter knows and understands the rules of origin as set out in this Chapter;
(c) that the exporter has a satisfactory level of experience in export in accordance with the laws and regulations of the exporting Party;
(d) that the exporter has a record of good compliance, measured by risk management of the competent authority of the exporting Party;
(e) that the exporter, in the case of a trader, is able to obtain a declaration by the producer confirming the originating status of the good for which the Declaration of Origin is completed by an approved exporter and the readiness of the producer to cooperate in verification in accordance with Article 3.24 (Verification) and meet all requirements of this Chapter; and
(f) that the exporter has a well-maintained bookkeeping and record-keeping system, in accordance with the laws and regulations of the exporting Party.
2. The competent authority of an exporting Party shall:
(a) make its approved exporter procedures and requirements public and easily available;
(b) grant the approved exporter authorisation in writing or electronically;
(c) provide the approved exporter an authorisation code which must be included in the Declaration of Origin; and
(d) promptly include the information on the authorisation granted in the approved exporter database referred to in paragraph 6.
3. An approved exporter shall have the following obligations:
(a) to allow the competent authority of an exporting Party access to records and premises for the purposes of monitoring the use of authorisation, in accordance with Article 3.27 (Record-Keeping Requirement);
(b) to complete Declarations of Origin only for goods for which the approved exporter has been allowed to do so by the competent authority of an exporting Party and for which it has all appropriate documents proving the originating status of the goods concerned at the time of completing the declaration;
(c) to take full responsibility for all Declarations of Origin completed, including any misuse; and
(d) to promptly inform the competent authority of an exporting Party of any changes related to the information referred to in subparagraph (b).
4. Each Party shall promptly include the following information of its approved exporters in the approved exporter database:
(a) the legal name and address of the exporter;
(b) the approved exporter authorisation code;
(c) the issuance date and, if applicable, the expiry date of its approved exporter authorisation; and
(d) a list of goods subject to the authorisation, at least at the HS Chapter level.
Any change in the items referred to in subparagraphs (a) through (d), or withdrawals or suspensions of authorisations, shall be promptly included in the approved exporter database.
5. Notwithstanding paragraph 4, no Party shall be required to provide the information referred to in that paragraph to the approved exporter database if it has established its own secured website, containing the above information, that is accessible to the Parties.
6. The RCEP Joint Committee may designate the custodian of the approved exporter database, which shall be accessible online by the Parties.
7. The competent authority of the exporting Party shall monitor the use of the authorisation, including verification of the Declarations of Origin by an approved exporter, and withdraw the authorisation where the conditions referred to in paragraph 1 are not met.
8. An approved exporter shall be prepared to submit at any time, on request of the customs authorities of the importing Party, all appropriate documents proving the originating status of the goods concerned, including statements from the suppliers or producers in accordance with the laws and regulations of the importing Party as well as the fulfilment of the other requirements of this Chapter.
Article 3.22. Claim for Preferential Tariff Treatment
1. An importing Party shall grant preferential tariff treatment in accordance with this Agreement to an originating good on the basis of a Proof of Origin.
2. Unless otherwise provided in this Chapter, an importing Party shall provide that, for the purposes of claiming preferential tariff treatment, the importer shall:
(a) make a declaration in its customs declaration that the good qualifies as an originating good;
(b) have a valid Proof of Origin in its possession at the time the declaration referred to in subparagraph (a) is made; and
(c) provide an original or a certified true copy of the Proof of Origin to the importing Party if required by the importing Party.
3. Notwithstanding paragraphs 1 and 2, the importing Party may not require a Proof of Origin if:
(a) the customs value of the importation does not exceed US$ 200 or the equivalent amount in the importing Party's currency or any higher amount as the importing Party may establish; or
(b) it is a good for which the importing Party has waived the requirement,
provided that the importation does not form part of a series of importations carried out or planned for the purpose of evading compliance with the importing Party's laws and regulations governing claims for preferential tariff treatment under this Agreement.
4. The customs authority of the importing Party may require, where appropriate, the importer to submit supporting evidence that a good qualifies as an originating good, in accordance with the requirements of this Chapter.
5. The importer shall demonstrate that the requirements referred to in Article 3.15 (Direct Consignment) have been met and provide such evidence on request of the customs authority of the importing Party.
6. Where a Proof of Origin is submitted to the customs authority of an importing Party after the expiration of the period of time for its submission, such Proof of Origin may still be accepted, subject to the importing Party's laws, regulations, or administrative practices, when failure to observe the period of time results from force majeure or other valid causes beyond the control of the importer or exporter.
Article 3.23. Post-lmportation Claims for Preferential Tariff
1. Each Party, subject to its laws and regulations, shall provide that where a good would have qualified as an originating good when it was imported into that Party, the importer of the good may, within a period specified by its laws and regulations, and after the date on which the good was imported, apply for a refund of any excess duties, deposit, or guarantee paid as the result of the good not having been granted preferential tariff treatment, on presentation of the following to the customs authority of that Party:
(a) a Proof of Origin and other evidence that the good qualifies as an originating good; and
(b) such other documentation in relation to the importation as the customs authority may require to satisfactorily evidence the preferential tariff treatment claimed.
2. Notwithstanding paragraph 1, each Party may require, in accordance with its laws and regulations, that the importer notify the customs authority of that Party of its intention to claim preferential tariff treatment at the time of importation.