Request for determination by destination country under the RCEP Agreement

For businesses exporting to multiple countries, including Thailand and Vietnam, one of the confusing aspects is how to request assessments and issue certificates under the RCEP Agreement.

Understanding whether a request for a judgment is required for each country and to what extent it can be used in common will help streamline procedures and reduce costs.

Application procedures for requesting product origin determination by destination country

When exporting the same product to Thailand and Vietnam, one request for judgment is often sufficient.

However, there are exceptions that need to be taken into consideration.

HS codes for export products are different

There are many cases where the same export product has a different HS code depending on the country.

If the HS code is different, a separate application for a product origin determination is required.

First, please check the HS code of the exported product with the customs office in the importing country.

Special provisions when there is a tax rate differential rule

The RCEP Agreement establishes a "tax rate differential rule," and judgments regarding target items may differ depending on the destination country.

For example, if China has established differential tariff rules for a certain HS code, it may be necessary to obtain two determinations for that product under the RCEP Agreement depending on the destination country ("to China" and "other").

　・If you select "China" and request a decision: You can only apply for issuance for China

　・If you select "Other" and request a judgment: You can apply for issuance for other destination countries, excluding countries that have established tax rate differential rules.

Therefore, when deciding to export, it is necessary to check whether the tax rate differential rule applies to the items in question.

Application procedures for each destination country

A Certificate of Origin is required for each destination country, so application procedures must be completed for each exporting country.

Please note the following.

Accurately select your destination country

In particular, for items subject to the tax rate differential rule, whether or not a permit can be issued depends on the destination country.

It is necessary to check that the destination country selected in the judgment request application matches the destination country selected when applying for issuance.

Beware of Tariff Reversals

There are cases where the general tax rate is lower than the agreed tax rate, mainly for items subject to the tax rate differential rule.

I applied for issuance, but if I use it, the tariff rate will increase, so it may become unnecessary.

Before applying, you must be sure to check the tariff rates of the destination country.

For assistance in obtaining a Certificate of Origin, contact Support Administrative Scrivener Corporation

We provide the following support for requests for product origin determination and application procedures for issuance of a specific Certificate of Origin under the Economic Partnership Agreement (EPA).

・Procedure support for requesting judgment

・Confirmation and advice on tariff rates and tax rate differential rules based on HS codes (export items)

・Proposals for utilizing each agreement

・Proposal of efficient certificate issuance procedures for exports to multiple countries

We provide thorough practical support so that you can safely carry out complex and cumbersome procedures such as exporting to multiple countries.

Author: Ishikura