Taipei Customs(台北關)

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The Certificate of Origin of Imported Goods Applicable to the Preferential Tariff Treatment of ECFA Should Be Issued before the “on Board Date”

Taichung Customs expressed that, according to Article 4 of Economic Cooperation Framework Agreement (ECFA) and Article 2 of Operational Procedures for the Provisional Rules of Origin Applicable to Products on the Early Harvest List for Trade in Goods, the certificate of origin of goods applicable to the preferential tariff treatment of ECFA should be issued before export declaration. To unify the operating procedures of all field customs, Customs Administration had announced on April 22, 2011 that the exportation date shown on the import declaration would be deemed as “on Board Date”. In addition, according to the requirement of Customs Declaration Handbook, the exportation date of a marine cargo should be its on board date rather than the departure date of the vessel which was written on the certificate of origin of ECFA. Importers should be aware of this difference. The widely accepted idea that the date of issuance of the certificate of origin of ECFA should be earlier than the departure date of the vessel is not correct. 

 

Taichung Customs also advised importers to ensure the certificate of origin to be issued before the on board date of the export goods by competent entity of mainland China. Otherwise, the exporter should apply for the re-issue of a certificate of origin. Goods failing to comply with the above requirement regarding the date of issuance will not benefit from the preferential tariff treatment under ECFA.

  • Publish Date:2018-02-27
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