How to Fill Out and Submit CO Form E: Boxes, Documents, and Filing

To fill out and submit a CO Form E certificate of origin, first identify which ACFTA origin rule your goods satisfy, then complete the thirteen numbered boxes on the form, attach the commercial invoice, packing list, bill of lading, and cost documentation, and file the package with the government issuing authority designated by your exporting country before or at the time of shipment. The form is what lets an importer in China or an ASEAN member state claim reduced tariffs instead of standard Most-Favored-Nation rates, so accuracy is not optional: errors get the application bounced by the issuing authority or the certificate rejected at the destination border.¹

Decide the Origin Criterion Before You Start

Box 8 on the form asks for a code that identifies why your goods qualify as originating. You cannot fill the form without knowing this answer, so work it out first. Under the ACFTA Rules of Origin, goods qualify under one of the following categories:²

Wholly Obtained (WO): goods entirely produced or harvested in one ACFTA country, such as plants gathered there, animals born and raised there, minerals extracted from its soil or seabed, or fish caught in its waters.
Produced Exclusively from Originating Materials (PE): goods manufactured entirely from materials that already qualify as originating in one or more ACFTA countries.³
Regional Value Content (RVC): goods with non-originating materials that still meet the 40% local-value threshold, calculated as (FOB price minus value of non-originating materials) divided by FOB price.⁴
Change in Tariff Heading (CTH): as an alternative to the 40% test, non-originating materials undergo a change in tariff classification at the four-digit HS level.⁵
Product Specific Rules (PSR): certain products listed in Attachment B of the ACFTA Upgrading Protocol have their own origin rules that replace the general RVC or CTH test. Where alternatives exist, meeting any one is enough.⁶

Once you know which criterion applies, you know the code that goes in Box 8: WO, PE, the actual RVC percentage (for example, 45%), CTH, or PSR.³ For RVC claims, keep detailed cost breakdowns of every non-originating input, because both the issuing authority and any later auditor will ask for them.

Complete the Thirteen Boxes

The form has thirteen numbered fields. Two of them (Boxes 4 and 12) are for the issuing authority, so the applicant leaves them blank.

Box 1, Exporter: full legal name and address of the exporter in the ACFTA country of export. In China, a manufacturer that authorizes another agency to export on its behalf can still be listed here.⁷
Box 2, Consignee: full legal name and address of the importer. If the goods were sent to an exhibition and sold there, the exhibition name and address go here instead.⁸
Box 3, Means of Transport and Route: departure date, vessel name or flight number, and port of discharge.
Box 4, For Official Use: leave blank.
Box 5, Item Number: sequential number for each product line.
Box 6, Marks and Numbers: shipping marks and package numbers as they appear on the cargo.
Box 7, Description of Products and HS Number: number and type of packages, a detailed product description, and the six-digit HS code. The description must match the commercial invoice. When third-party invoicing is involved, include the name and country of the invoice-issuing company in this box.³
Box 8, Origin Criteria: the code from the criterion you identified above.
Box 9, Gross Weight or Other Quantity and FOB Value: total weight or quantity and the FOB value.
Box 10, Invoice Number and Date: the commercial invoice number and date. If a third party issued the invoice, use that invoice number.⁷
Box 11, Declaration by Exporter: the exporter, manufacturer, or (for back-to-back certificates) the intermediate-country exporter signs and declares the information correct and the goods compliant with ACFTA origin rules.⁸
Box 12, Certification by Issuing Authority: leave blank. The government authority stamps, signs, and dates this field on approval.
Box 13, Special Conditions: tick the applicable box: Third Party Invoicing, Back-to-Back CO, Exhibitions, Issued Retroactively, or Movement Certificate.⁸

The most common source of confusion is the split between Box 7 and Box 8. The HS code goes in Box 7 with the product description. The origin criterion code goes in Box 8 by itself. Mixing them is a quick way to get the application returned.³

Assemble the Supporting Documents

At the time of application, the exporter or an authorized representative submits the completed Form E together with documents that prove the goods qualify.⁷ The typical package includes:

The commercial invoice, which must match the description in Box 7 and the value in Box 9.
The packing list, showing contents, weight, and packaging.
The bill of lading or airway bill, confirming route, vessel, and consignee.
Cost statements or a manufacturer’s declaration showing the breakdown of originating and non-originating material costs, needed for RVC claims.

For locally procured materials, a self-declaration by the final manufacturer serves as the basis for the origin claim.⁷ Some countries also allow pre-exportation verification, meaning the issuing authority reviews a product’s origin in advance and the result covers future shipments of the same product until the next periodic review.

Where and When to Submit

Form E is issued by the government authority the exporting country has designated for that purpose. Each ACFTA party maintains its own list of issuing authorities and shares their addresses, specimen signatures, and official seal impressions with the other parties.⁷ In practice this is usually the ministry of trade or commerce, or a customs department. Many ASEAN countries and China now accept applications through an electronic single-window trade portal; some jurisdictions still require physical submission at a local trade office.

Submit before or at the time of shipment. The issuing authority checks the data against the Rules of Origin and the supporting documents, then stamps and signs the certificate. The exporter forwards the approved Form E to the importer, who presents it to customs to claim the reduced tariff rate. Shipments valued below US$200 FOB do not need a Form E at all.¹

Special Cases That Change the Filing

Third-Party Invoicing

When the commercial invoice is issued by a company outside the ACFTA region, customs in the importing country will still accept the Form E, provided the exporter and consignee are both in ACFTA parties and the goods themselves meet origin rules.⁷ Tick the Third Party Invoicing box in Box 13, put the third-party invoice number in Box 10, put the invoice-issuing company’s name and country in Box 7, and attach the third-party invoice to the certificate.⁸

Back-to-Back Certificates

When originating goods move from one ACFTA country through an intermediate ACFTA country and on to a final ACFTA destination, the intermediate country’s issuing authority issues a new Form E based on the original. This is common when goods pass through hubs like Singapore. To qualify, all three countries must be ACFTA parties, the original Form E must still be valid, and the goods must not undergo further processing while in the intermediate country.⁹ The application requires the original certificate, the exporter’s invoice, and a working sheet if the consignment is being split. Tick the Back-to-Back CO box in Box 13. Apply before the original Form E expires.

Retroactive Issuance

If the certificate was not issued by the shipment date or within three days after, request retroactive issuance. A retroactively issued Form E is valid as long as it is issued within twelve months of the shipment date, and the Issued Retroactively box in Box 13 must be ticked.⁷ The domestic law of the exporting country may set a shorter practical window. Retroactive certificates are accepted at destination customs but draw closer scrutiny, so file on time when you can.

Direct Consignment Note

Preferential treatment applies only when goods move directly between ACFTA countries. Direct shipment or transit through other ACFTA members satisfies the rule automatically. If the shipment passes through a non-ACFTA country, preferential treatment still applies only when the transit is justified by geography or logistics, the goods do not enter trade or consumption there, and no operations beyond unloading, reloading, or preservation take place.² Proving compliance requires a through bill of lading issued in the exporting country, the Form E, a copy of the original commercial invoice, and supporting documents showing the transit conditions were met. Missing the through bill of lading is one of the fastest ways to lose preferential treatment at the border.

After Issuance: Validity and Records

A Form E is valid for twelve months from the date of issuance.¹ Once it expires, it cannot support a preferential tariff claim, and the importer will owe full duties.

Customs in the importing country can start a retroactive check at any time if they doubt the certificate’s authenticity or the origin claim’s accuracy. If verification fails, the importer loses preferential treatment and becomes liable for the full duty amount. Exporters and manufacturers must keep production records, cost statements, and supporting documents for at least three years from the date of exportation.¹ Organize the file at the time of shipment, because reconstructing an RVC calculation eighteen months later from raw cost records is much harder than pulling a clean folder off the shelf.

1
ASEAN. Rules of Origin for the ASEAN-China Free Trade Area
2
ASEAN. Annex 3 Rules of Origin for the ASEAN-China Free Trade Area
3
ASEAN. ACFTA CO Form E Certificate of Origin
4
ASEAN. Rules of Origin – ACFTA Upgrading Protocol
5
Korea Customs Service. Annex 3 Rules of Origin
6
ASEAN. Attachment B Product Specific Rules
7
ASEAN. Attachment A – Revised Operational Certification Procedures
8
ASEAN. Overleaf Notes
9
Singapore Customs. How to Apply for a Back to Back Preferential Certificate of Origin