location：Home > Customs laws and regulations
Customs laws and regulations作者：北京睿库发布时间：2024-05-23 14:07:23
| The Administrative Measures of the Customs of the People's Republic of China for the Origin of Imported and Exported Goods under the Free Trade Agreement between the Government of the People's Republic of China and the Government of the Republic of Korea was approved by the Meeting of the General Administration of Customs on December 7, 2015, and is hereby promulgated to come into force from December 20, 2015. Director Yu GuangzhouDec 18, 2015 The Administrative Measures of the Customs of the People's Republic of China for the Origin of Imported and Exported Goods under the Free Trade Agreement between the Government of the People's Republic of China and the Government of the Republic of Korea Article 1 In order to correctly determine the origin of imported and exported goods under the "Free Trade Agreement between the Government of the People's Republic of China and the Government of the Republic of Korea" (hereinafter referred to as the "China-Korea Free Trade Agreement"), and to promote economic and trade exchanges between China and Korea, these measures are formulated in accordance with the provisions of the Customs Law (referred to as the "Customs Law"), the "Regulations of the People's Republic of China on the Origin of Imported and Exported Goods", and the "China-Korea Free Trade Agreement". Article 2 These Measures apply to the administration of origin of imported and exported goods under the China-Korea Free Trade Agreement between China and Korea. Article 3 If imported goods meet one of the following conditions, their country of origin is Korea:(I) they are wholly obtained or produced entirely in Korea;(II) they are produced with the originating materials in line with the provisions of the Measures within the territory of Korea;(III) they are not wholly obtained or produced within the territory of Korea, but conform to the change in tariff classification, regional value content, manufacturing and processing procedures or other requirements as stipulated by the product specific rules of origin under the China-Korea Free Trade Agreement; and(IV) goods under the List of Special Goods that are produced in an industrial zone in operation on the Korean Peninsula (hereinafter referred to as the "industrial zone in operation") prior to the conclusion of the China-Korea Free Trade Agreement and comply with Article 4 of these Measures;The product specific rules of origin and the List of Special Goods under the China-Korea Free Trade Agreement are part of these Measures and shall be separately announced by the General Administration of Customs.Goods originating in Korea that are directly transported from Korea to China can apply for the agreed tax rate of the China-Korea Free Trade Agreement in the Import and Export Tariff of the People's Republic of China (hereinafter referred to as the "Tariff") in accordance with the provisions of these Measures. Article 4 The goods in the List of Special Goods that simultaneously meet the following conditions shall be deemed as the goods originating in Korea:(I) they are re-exported to Korea after being processed with materials exported from Korea in industrial zone in operation for export to China; and(II) The value of non-Korean origin materials does not exceed 40% of the FOB value of the goods;(III) The value of Korean-origin materials used in the production of goods shall not be less than 60% of the value of all materials. Article 5 The goods "Wholly Obtained or Produced in Korea" as stipulated in item (1) of paragraph 1 of Article 3 of these Measures refer to:(I) live animals born and raised in Korea;(II) goods obtained from live animals referred to in subparagraph (a) above;(III) plants and plant products grown, and harvested, picked or gathered in Korea;(IV) goods obtained from hunting, trapping, fishing, aquaculture, gathering or direct capturing conducted within the land territory, the internal waters or within the territorial sea of Korea;(V) minerals and other natural resources not included in subparagraphs (a) through (d) above, extracted or taken from the soil, waters, seabed or subsoil of Korea;(VI) according to the "China-Korea Free Trade Agreement", goods taken from the waters, seabed or subsoil outside the territorial sea of Korea, provided that Korea has rights to exploit such waters, seabed or subsoil;(VII) goods of sea fishing and other marine products taken from the waters, seabed or subsoil outside the territorial sea of Korea by vessels registered or recorded with and flying the flag of Korea;(VIII) goods produced or processed on board factory ships registered or recorded with and flying the flag of Korea, exclusively from goods referred to in subparagraph (g) above;(IX) scrap and waste derived from manufacturing or processing operations in Korea, which are fit only for the recovery of raw materials or which are to be utilized as raw material for the production of another good; or used goods consumed and collected in Korea provided that such goods are fit only for the recovery of raw materials; and(X) goods obtained or produced in Korea exclusively from goods referred to in subparagraphs (a) through (i) above. Article 6 The change in tariff classification stipulated in item (3) of paragraph 1 of Article 3 of these Measures refers to the change of the tariff code in the "Tariff " after the use of non-origin materials for manufacturing and processing in Korea. Article 7 The Regional Value Content (hereinafter referred to as “RVC") stipulated in Item (3) of Paragraph 1 of Article 3 of these Measures shall be calculated as follows: FOB Value– VNM RVC = ————————— ×100% FOB ValueAmong them, "FOB Value" refers to the value of goods adjusted on the basis of the value of goods free on board in accordance with the "Customs Valuation Agreement". "Value of the Non-originating Materials (VNM)" refers to the import cost of non-originating materials, the freight and insurance cost of transport to the port or place of destination, including the price of materials of unknown origin, as determined in accordance with the Customs Valuation Agreement. When the non-originating material is obtained by the manufacturer in Korea, the transaction value determined in accordance with the Customs Valuation Agreement does not include the freight, insurance, packing charges and any other charges incurred in transporting the non-originating material from the supplier's warehouse to the manufacturer's location.In calculating the RVC in accordance with the first paragraph of this article, the value of non-originating materials does not include the value of non-originating materials used in the production process for the production of originating materials. Article 8 Where originating goods or materials of China are incorporated into a good in Korea, the goods or materials so incorporated shall be regarded to be originating in Korea.Article 9 For goods that are subject to the change of tariff classification under the China-Korea Free Trade Agreement, the non-origin materials used in the production process do not meet the requirements of the change of tariff classification, but comply with all other applicable provisions of these measures and meet one of the following requirements, it shall be regarded as the originating goods:(I) For goods other than Chapters 15 to 24, and Chapters 50 to 63 of the Tariff, the value determined pursuant Article 7 of all non-originating materials used in the production of the goods that have not undergone any changes in the classification of the prescribed tariffs shall not exceed 10% of the FOB value of the goods;(II) For the goods in Chapter 15 to Chapter 24 of the "Tariff ", the value of all non-origin materials used in the production of the goods that have not undergone changes in the classification of the prescribed tariffs determined in accordance with Article 7 of these Measures does not exceed 10% of the FOB value of the goods, and the above-mentioned non-originating materials used do not belong to the same subheading as the final goods;(III) for the goods as stipulated in Chapters 50 to 63 of the Tariff, non- originating materials without stipulated change in tariff classification have been used during the production of the goods, provided that the weight of all the aforesaid non- originating materials does not exceed 10% of the total weight of the goods, or the value of all the aforesaid non- originating materials determined pursuant to Article 7 of the Measures does not exceed 10% of the FOB value of the goods. Article 10 Goods that have only undergone one or more of the following Minimal Operations or Processes, without other processing or treatments, do not confer origin:(I) operations to ensure the preservation of goods in good condition during transport and storage;(II) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;(III) change of packaging, breaking-up and assembly of package;(IV) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;(V) ironing or pressing of textiles;(VI) simple painting and polishing operations;(VII) husking, partial or total bleaching, polishing, and glazing of cereals and rice;(VIII) operations to color or flavor sugar or form sugar lumps; partial or total milling of crystal sugar;(IX) peeling, stoning and shelling of fruits, nuts and vegetables;(X) sharpening, simple grinding or simple cutting;(XI) sifting, screening, sorting, classifying, grading or matching (including the making-up of sets of articles), slitting, bending, coiling or uncoiling;(XII) simple placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards or boards and all other simple packaging operations;(XIII) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;(XIV) simple mixing of products, whether or not of different kinds; mixing of sugar with any material;(XV)testing or calibrations;(XVI) mere dilution with water or another substance that does not materially alter the characteristics of the goods;(XVII) drying, salting (or keeping in brine), refrigeration or freezing;(XVIII) animal slaughter of animals; or (XIX) a combination of two or more operations specified in subparagraphs (a) through (r). All operations carried out in Korea on a good shall be considered together when determining whether the working or processing undergone by that good is to be regarded as minimal operations or processes within the meaning of paragraph 1. Article 11 Sets, as defined in General Rule 3 for the Interpretation of the Harmonized System, shall be regarded as originated in Korea when all the components of the sets are originated in Korea; if part of the goods do not originated in Korea, but the value determined in accordance with Article 7 of these Measures does not exceed 15% of that of such sets, such sets shall still be deemed as originated in Korea. Article 12 The packaging materials and containers used to protect the goods during transportation will not affect the determination of the origin of the goods.For the goods whose origin shall be determined in accordance with the requirements for regional value content as set out in the product specific rules of origin under the China-Korea Free Trade Agreement, the value of the packing materials and containers for the retail of such goods shall be included in the value of originating materials or non- originating materials according to the respective origins for calculation.With respect to the goods whose origin shall be determined in accordance with the requirements for changes in tariff classification as set out in the product specific rules of origin under the China-Korea Free Trade Agreement, if the packing materials and containers for the retail of such goods and such goods are classified into the same HS Code, the origin of the packing materials and containers for retail purpose shall not affect the determination of the origin of the goods. Article 13 For goods that are subject to the regional value content requirements of the product specific rules of origin under the China-Korea Free Trade Agreement, when calculating the regional value content, the value of the accessories, spare parts or tools declared for import together with the goods shall be included in the value of originating materials or non- originating materials for calculation.For goods that are subject to other requirements in the product specific rules of origin under the China-Korea Free Trade Agreement other than the regional value content requirements to determine the origin, if the accessories, spare parts or tools declared together with such goods for import and such goods are classified into the same HS Code in the Tariff and no separate invoices are issued, the origin of the accessories, spare parts or tools shall not affect the determination of the origin of the goods.The quantity and value of the accessories, spare parts or tools as prescribed in Paragraphs 1 and 2 of this Article shall fall within a reasonable range. Article 14 The origin of the following materials or articles that do not constitute the components of the goods shall not affect the determination of the origin of the goods:(I) Materials or articles used in the production of goods: i. fuel, energy, catalysts and solvents; ii. Gloves, glasses, footwear, clothing, safety equipment and supplies; iii. tools, dies and moulds;(II) spare parts and materials used in the maintenance of equipment and buildings: i. Spare parts and materials; ii. Lubricants, grease, compounding materials and other materials;(III) Equipment, devices and supplies used for testing or inspecting the goods;(IV) 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 15 When determining the origin of the goods, for fungible materials that are commercially interchangeable, have the same nature and it is impractical to differentiate by a mere visual examination. Physical separation of the materials or using any inventory management method recognized in the Generally Accepted Accounting Principles of the exporter. The inventory management method selected under paragraph 1 for a particular fungible material shall continue to be used for that material throughout the fiscal year.Article 16 The wording "direct transport" as mentioned in Article 3 of the Measures means that the imported goods under the China-Korea Free Trade Agreement are directly transported to the territory of China from Korea not via any other countries or regions than China and Korea (hereinafter referred to as "other countries or regions"). Goods originating in Korea are transported to China through other countries or regions, with or without trans-shipment or temporary storage in other countries or regions, shall be considered direct transport, provided that all of the following conditions are met: (I) the goods pass through these countries or regions is justified for geographical reason or by consideration related exclusively to transport requirements;(II) do not enter into trade or consumption in the non-Party; and(III) when the goods pass through these countries or regions, the goods do not undergo any other operation in the countries or regions other than unloading, splitting up of loads for transport reasons, and reloading, or any operation necessary to preserve it in good condition. In the case where the goods are temporarily stored in other countries or regions as provided in this paragraph, the goods shall remain under control of the customs authorities in the countries or regions during its stay. The stay of the goods in the countries or regions shall not exceed three months from the date of their entry. In the case of force majeure, the stay of the goods in the countries or regions may exceed three months but shall not exceed six months from the date of their entry.Article 17 Unless otherwise stipulated by the General Administration of Customs, when declaring the import of goods, the consignee of imported goods or its agent shall fill in the Declaration Form of the Customs of the People's Republic of China for Imported Goods (hereinafter referred to as the Declaration Form for Imported Goods) in accordance with the declaration provisions of the Customs to declare the application of the conventional tariff rates under the China-Korea Free Trade Agreement, and shall submit the following documents: (I) an effective certificate of origin issued by an authorized institution of Korea(see Appendix I for format); and(II) commercial invoice and whole-process transport documents of the goods.Where the goods are transported to China via other countries or regions, certification documents issued by the customs of other countries or regions or other certification documents recognized by the customs shall be submitted. Article 18 For imported goods whose origin is declared as Korea, if the consignee or its agent fails to submit the certificate of origin at the time of declaration of import, it shall make supplementary declaration (see Appendix II for format) to the customs on whether the imported goods possess Korea origin qualification before taxation. Where the consignee of the imported goods or its agent makes a supplementary declaration to the Customs that the imported goods are qualified as originating in Korea in accordance with the provisions of the first paragraph of this article and provides a tax guarantee, the Customs shall handle the import formalities in accordance with the regulations. Unless under the circumstances where guarantee is not allowed in accordance with the laws and administrative regulations. If a tax guarantee equivalent to the maximum total tax that may be borne by the goods has been submitted due to reasons such as early release, it is deemed to comply with the provisions of this paragraph on providing tax guarantees. When declaring the import of goods, if the consignee of imported goods or the agent thereof neither declares the application of the conventional tariff rates under the China-Korea Free Trade Agreement nor makes supplementary declaration on whether the imported goods possess Korea origin qualification in accordance with the provisions of the present Article, the imported goods declared thereby shall not be subject to the conventional tariff rates. If the consignee or the agent thereof applies for the application of the conventional tariff rates under the China-Korea Free Trade Agreement to the customs after taxation for the goods, no adjustment shall be made for the tax levied. Article 19 For goods of Korean origin imported in the same batch, if the customs value as determined by the customs according to the law does not exceed 700 US dollars, the certificate of origin is exempted.Any goods that are imported one or more times in order to evade the provisions of these Measures shall not apply to the provisions of the preceding paragraph. Article 20 The certificate of origin submitted by the consignee of imported goods or its agent shall meet the following conditions at the same time:(I) the certificate of origin shall be issued by the Korean authorized agency before, during, or within 7 working days after shipment of the goods;(II) contain security features, such as signatures and stamps, and the stamps shall conform to those notified by Korea to the China Customs;(III) be completed in English;(IV) contain a unique certificate number;(V) state the basis on which the goods are deemed to qualify as originating;(VI) valid within 12 months from the date of issue. Article 21 If the certificate of origin cannot be issued before, during or within 7 working days after the shipment of the goods, the certificate of origin can be reissued within 12 months from the date of shipment of the goods. The reissued certificate of origin shall be marked with the words "reissued". If the certificate of origin is stolen, lost or damaged, and has not been used, the consignee of the imported goods or its agent may request the exporter or manufacturer of the goods to apply to the Korean authorized agency for issuing a copy of the certificate of origin within the validity period of the certificate. The newly issued copy of the certificate of origin should be marked with the words "the certified true copy of the original certificate of origin (serial number ____ date ____)", and its validity period is the same as that of the original. Upon submission of the approved copy of the certificate of origin to the customs, the original certificate of origin shall become invalid. Where the original certificate of origin has been used, the approved copy of the certificate of origin shall be invalid. Article 22 In order to determine the authenticity and accuracy of a certificate of origin and the origin qualification of relevant goods or whether the goods meet other requirements of these Measures, the customs may conduct verification over the origin, which shall be carried out in the following methods in sequence:(I) Requests for information relating to the origin of imported good from the consignee or its agent;(II) Requests to the Korea Customs to verify the origin of the goods;(III) Requests to the Korea Customs for a verification visit to exporter or producer of Korea; or(IV) Such other procedures as agreed with Korea Customs During the period of waiting for the verification results, according to the application of the consignee of the imported goods or its agent, the customs may handle the guarantee release in accordance with the law.Where the imported goods are prohibited or restricted by the State, the customs shall not release such goods prior to the completion of verification. Article 23 Under any of the following circumstances, the consignee of imported goods or the agent thereof may, within one year from the date of import of the goods, apply to the customs for lifting of tax guarantee within the guarantee period approved by the customs: (I) Supplementary declarations have been made to the customs in accordance with the provisions of these Measures and a certificate of origin or declaration of origin has been submitted;(II) The origin verification procedure has been completed in accordance with the provisions of these Measures, and the verification results are sufficient to determine the authentic origin of the goods. Article 24 Under any of the following circumstances, the conventional tariff rates under the China-Korea Free Trade Agreement shall not apply to the imported goods:(I) The consignee of the imported goods or its agent neither fails to declare the applicable agreed tax rate when declaring the import of the goods, nor fails to make a supplementary declaration in accordance with the provisions of Article 18 of these Measures;(II) The goods do not possess Korea origin qualification;(III) The certificate of origin fails to meet the provisions of these Measures; (IV) Within 6 months as of the date of raising the request for verifying the origin, the customs fails to receive the verification feedback from the customs of Korea; or within 30 days as of the date of raising the request for verification visits, the customs fails to receive any reply from the customs of Korea; or the request for verification visits proposed by the customs is rejected; or the results of verification feedback or verification visits received by the customs fail to contain necessary information for confirming the authentic origin qualification of the goods in question; and(V) Other provisions of these Measures are not complied with. Article 25 When making the declaration for exported goods, the consignor of exported goods or its agent shall fill in the "Customs Export Goods Declaration Form of the Customs of the People's Republic of China" in accordance with the declaration regulations of the customs, and shall submit to the customs the electronic data or a copy of the original certificate of origin under the China-Korea Free Trade Agreement. Article 26 Where the imported and exported goods under the "China-Korea Free Trade Agreement" and their packaging are marked with a mark of origin, the mark of origin shall be consistent with the origin of the goods determined in accordance with these Measures. Article 27 Customs shall have the obligation to keep confidential the commercial secrets obtained in accordance with the provisions of these Measures. Without the consent of the consignee or consignor of the imported or exported goods, the customs shall not disclose or use them for other purposes, unless otherwise stipulated by laws, administrative regulations and relevant judicial interpretations. Article 28 Violations of these Measures which constitute smuggling, violations of customs supervision regulations, or other violations of the "Customs Law" and shall be punished by the Customs in accordance with the relevant provisions of the "Customs Law" and the "Regulations on the Implementation of Administrative Penalties of Customs of the People's Republic of China". If a criminal offence is constituted, criminal liability shall be pursued in accordance with the law. Article 29 For the purpose of these Measures, the following terms shall have the following meanings:Material means any ingredient, part, component, subassembly and/or good that were physically incorporated into another good or were subject to the production of another good.Non-originating materials means materials that do not qualify as originating under these measures, and includes materials of undetermined origin.Originating goods or originating materials means goods or materials which qualify as originating in accordance with the provisions of these measures.Production means any kind of working or processing, including growing, raising, mining, harvesting, fishing, aquaculture, farming, trapping, hunting, capturing, gathering, collecting, breeding, extracting, manufacturing, or assembling a good.Generally Accepted Accounting Principles means the recognized accounting standards or consensus or substantial authoritative support given in China or Korea with respect to the recording of revenues, expenses, costs, assets and liabilities, the disclosure of information and the preparation of financial statements. Those standards may encompass broad guidelines of general applications as well as detailed standards, practices and procedures. Article 30 The General Administration of Customs shall be responsible for the interpretation of these Measures. Article 31 These Measures shall come into force on December 20, 2015. |
CERTIFICATE OF ORIGIN
ORIGINAL
1. Exporter's name and address, country:
|
Certificate No.:
CERTIFICATE OF ORIGIN Form for China-Korea FTA
Issued in ____________ (see Overleaf Instruction) | ||||||
2. Producer's name and address, country:
| |||||||
3. Consignee's name and address, country:
| |||||||
4. Means of transport and route (as far as known):
Departure Date:
Vessel/Flight/Train/Vehicle No.:
Port of loading:
Port of discharge: | 5. Remarks: | ||||||
6. Item number (Max 20) | 7. Marks and Numbers on packages | 8. Number and kind of packages; description of goods | 9. HS code (Six-digit code) | 10. Origin criterion | 11. Gross weight, quantity (Quantity Unit) or other measures (liters, m3, etc.) | 12. Number and date of invoice | |
13. Declaration by the exporter:
The undersigned hereby declares that the above details and statement are correct, that all the goods were produced in
(Country) and that they comply with the origin requirements specified in the FTA for the goods exported to
(Importing country) Place and date, signature of authorized signatory | 14. Certification:
On the basis of control carried out, it is hereby certified that the information herein is correct and that the goods described comply with the origin requirements specified in the China-Korea FTA.
Place and date, signature and stamp of authorized body | ||||||
Overleaf Instruction
Certificate No.: Serial number of Certificate of Origin assigned by the authorized body.
Box 1: State the full legal name and address (including country) of the exporter in either China or Korea.
Box 2: State the full legal name and address (including country) of the producer. If goods from more than one producer are included in the certificate, list the additional producers, including their full legal name and address (including country). If the exporter or the producer wishes to maintain this information as confidential, it is acceptable to state “AVAILABLE UPON REQUEST." If the producer and the exporter are the same, please complete field with “SAME."
Box 3: State the full legal name and address (including country) of the consignee resident in either Korea or China.
Box 4: Complete the means of transport and route and specify the departure date, transport vehicle No., port of loading, and port of discharge.
Box 5: In case where a good is invoiced by a non-Party operator, the full legal name, country of the non-Party operator shall be indicated in this box. In case of issuance of certificates retroactively, should bear the words “ISSUED RETROACTIVELY", and in case of a certified true copy, should bear the words “CERTIFIED TRUE COPY of the original Certificate of Origin number ___ dated ___".
Box 6: State the item number, and the number of items should not exceed 20.
Box 7: State the shipping marks and numbers on packages, when such marks and numbers exist, if the shipping marks are images or symbols, other than letter or numerical number, shall state “IMAGE OR SYMBOL (I/S)", otherwise shall state “NO MARKS AND NUMBERS(N/M)"
Box 8: The number and kind of packages shall be specified. Provide a full description of each good. The description should be sufficiently detailed to enable the goods to be identified by the Customs Officers examining them and relate them to the invoice description and to the HS description of the good. If the goods are not packed, state “IN BULK".
Box 9: For each good described in Box 8, identify the HS tariff classification to six-digit.
Box 10: The exporter must indicate in Box 10 the origin criteria on the basis of which he claims that the goods qualify for preferential tariff treatment, in the manner shown in the following table:
Origin Criteria | Insert in Box 10 |
The good is wholly obtained or produced entirely in a Party, as set out and defined in Article 3.4 (Goods Wholly Obtained or Produced) or required so in Annex 3- A (Product Specific Rules of Origin). | WO |
The good is produced entirely in a Party, exclusively from materials whose origin conforms to Chapter 3 (Rules of Origin and Origin Implementation Procedures). | WP |
The good is produced in a Party, using non-originating materials that conform to a change in tariff classification, a regional value content, a process requirement or other requirements specified in Annex 3-A (Product Specific Rules of Origin). | PSR |
The good is subject to Article 3.3 (Treatment of Certain goods) | OP |
Box 11: Gross weight in Kilos should be shown here. Other units of measurement e.g. volume or number of items which would indicate exact quantities may be used when customary.
Box 12: Invoice number and date of invoice should be shown here. In case where a good is invoiced by a non-Party operator and the number and date of the commercial invoice is unknown, the number and date of the original commercial invoice, issued in the exporting Party, shall be indicated in this box.
Box 13: This box shall be completed, signed and, dated by the exporter.
Box 14: This box shall be completed, signed, dated, and stamped by the authorized person of the authorized body.
Appendix 2
Declaration of origin of goods imported under the Free Trade Agreement between the Government of the People's Republic of China and the Government of the Republic of Korea
I, ___________ (name and title), being the consignee of imported goods/agent of the consignee (please cross out the part that does not apply, the same below), hereby declare that (please check the box in front of the specific applicable circumstances):
□The goods listed in item ______ of the customs declaration numbered ____________ originated from Korea, and the goods meet the requirements of the Rules of Origin of the Free Trade Agreement between the Government of the People's Republic of China and the Government of the Republic of Korea (hereinafter referred to as the "China-Korea FTA"), I apply for the application of the agreed tariff rate of the "China-Korea FTA" to the above goods and apply for the release of the goods upon payment of the deposit. I undertake to submit the China-Korea FTA certificate of origin within 6 months from the date of payment of deposit or within the guarantee period extended by the Customs approval.
□The goods listed in item ______ of the customs declaration numbered ____________ originated from Korea, and I cannot submit the Certificate of Origin of the China-Korea FTA, and I declare that I give up the application of the agreed tariff rate of the China-Korea FTA.
□The goods listed in item ______ of the customs declaration numbered ____________ do not qualify as goods of origin under the China-Korea FTA.
Signature:____________
Date:____________
