Rules of Origin - The General Department of Customs and Excise of Cambodia (GDCE)

In determining the origin of products is eligible for the CEPT Scheme under the Agreement on the CEPT, the following Rules shall be applied:

RULE 1. ORIGINATING PRODUCTS

Products under the CEPT imported into the territory of a Member State from another Member State which are consigned directly with the meaning of Rules 5 hereof, shall be eligible for preferential concessions if they confirm to the origin requirements under any one of the following:

Products wholly produced or obtained in the exporting Member State as defined in Rule 2; or
Products not wholly produced or obtained in the operating exporting Member State, provided that the said products are eligible under Rule 3 or Rule 4.

RULE 2. WHOLLY PRODUCED OR OBTAINED

Within the meaning of Rule 1 (a), the following shall be considered as wholly produced or obtained in the exporting Member State:

Mineral products extracted from its soil, its water or its seabeds;
Agricultural products harvested there;
Animals born and raised there;
Products obtained from animals referred to in paragraph (c) above;
Products obtained by hunting or fishing conducted there;
Products of sea fishing and other marine products taken from the sea by its vessels;
Products processed and or made on board its factory ships exclusively from products referred to in paragraph (f) above;
Used articles collected here, fit only for the recovery of raw materials;
Waste and scrap resulting from manufacturing operations conducted there; and
Goods produced there exclusively from the products referred to in paragraph (a) to (i) above.

RULE 3. NOT WHOLLY PRODUCED OR OBTAINED

(a)(i) A product shall be deemed to be originating from ASEAN Member States, if at least 40% of its content originates from any Member States.

(ii) Subject to Sub-paragraph (i) above, for the purpose of implementing the provisions of Rule 1 (b), products worked on and processed as a result of which the total value of the materials, parts or produce originating from non-ASEAN countries or of undetermined origin used does not exceed 60% of the FOB value of the product produced or obtained and the final process of the manufacture is performed within the territory of the exporting Member State.

(b) The value of the non-originating materials, parts or produce shall be :

(i) The CIF value at the time of importation of the products or importation can be proven; or

(ii) The earliest ascertained price paid for the products of undetermined origin in the territory of the Member State where the working or processing takes place.

The formula for 40% ASEAN Content is as follows:

(Value of Imported Non-ASEAN Materials Parts of Produce

+ Value of Undetermined Origin Materials, Parts)

____________________________________________ X 100% << 60%

FOB price

RULE 4. CUMULATIVE RULE OF ORIGIN

Products which comply with origin requirements provided for in Rule 1 and which are used in a Member State as inputs for a finished product eligible for preferential treatment in another Member States shall be considered as products originating in the Member State where working or processing of the finished product has taken place provided that the aggregate ASEAN content of the final product is not less than 40%.

RULE 5. DIRECT CONSIGNMENT

The following shall be considered as consigned directly from the exporting Member State to the importing Member State:

If the products are transported passing through the territory of any other ASEAN country;
If the products are transported without passing through the territory of any other non-ASEAN country;
The products whose transport involves transit through one or more intermediate non-ASEAN countries with or without transshipment or temporary storage in such countries, provided that :
The transit entry is justified for geographical reason or by consideration related exclusively to transport requirements;
The products have not entered into trade or consumption there; and
The products have not undergone any operation there other than unloading and reloading or any operation required to keep them in good condition.

RULE 6. TREATMENT OF PACKING

Where for purposes of assessing customs duties a Member State treats products separately from their packing, it may also, in respect of its imports consigned from another Member State, determine separately the origin of such packing.
Where paragraph (a) above is not applied, packing shall be considered as forming a whole with the products and no part of any packing required for their transport or storage shall be considered as having been imported from outside the ASEAN region when determining the origin of the products as a whole.

RULE 7. CERTIFICATE OF ORIGIN

A claim that products shall be accepted as eligible for preferential concession shall be supported by a Certificate of Origin issued by a government authority designated by the exporting Member State and notified to the other Member State in accordance with the Certification Procedures to be developed and approved by the Senior Economic Officials Meeting (SEOM).

RULE 8. REVIEW

These rules may be reviewed as and when necessary upon request of a Member State and may be open to such modifications as may be agreed upon by the Council of Ministers.

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