Generalized System of Preferences.
Certificate of Origin
(Combined declaration and certificate)
I. Countries which accept Form A for the purposes of the Generalized System of Preferences (GSP):
Australia*, Belarus, Canada, Japan, New Zealand**, Norway, Russian Federation, Switzerland including Liechtenstein***, Turkey, USA****
European Union- Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Germany, Greece, Finland, France, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Rumania, Slovakia, Slovenia, Spain, Sweden, United Kingdom.
Full details of the conditions covering admission to the GSP in these countries are obtainable from the designated authorities in the exporting preference-receiving or from the customs authorities of the preference-giving countries listed above. An information note is also obtainable from the UNCTAD secretariat.
II. General Conditions
To qualify for preference, products must:
(a) Fall within a description of products eligible for preference in the country of destination. The description entered on the form must be sufficiently detailed to enable the products to be identified by the custom officer examining them;
(b) Comply with the rules of origin of the country of destination. Each article in a consignment must qualify separately in its own right; and
(c) Comply with the consignment conditions specified by the country of destination. In general products must be consigned direct from the country of exportation to the country of destination, but most preference-giving countries accept passage through intermediate countries subject to certain conditions. (For Australia direct consignment is not necessary.)
III. Entries to be made in Box 8
Preference products must either be wholly obtained in accordance with the rules of the country of destination or sufficiently worked or processed to fulfill the requirements of that country’s origin rules.
(a) Products wholly obtained: for export to all countries listed in section I, enter the letter “P” in Box 8 (for Australia and New Zealand, Box 8 may be left blank).
(b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8 should be as follows,
(1) USA: for single country shipments, enter the letter “Y” in Box 8: for shipments from recognized associations of countries, enter the letter “Z”, followed by the sum of the cost or value of the domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the exported products (example: “Y” 35% or “Z” 35%)
(2) Canada: for products which meet origin criteria from working or processing in more than one eligible least developed country, enter letter “G” in Box 8: otherwise “F”.
(3) The EU, Japan, Norway, Switzerland including Liechtenstein, and Turkey; enter the letter “W’’ in Box 8 followed by the Harmonized commodity Description and coding system (Harmonized System) heading at the 4-digit level of the exported product (example “W’’ 96.18)
(4) Russian Federation: for products which include value added in the exporting preference-receiving country, enter the letter “Y” in Box 8 followed by the value of the imported materials and components expressed as a percentage of the fob price of the exported products (example “Y” 45%); for products obtained in a preference-receiving country and worked or processed in one or more other such countries, enter “Pk”.
(5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration be properly made in box 12.
* for Australia, the main requirement is the exporter’s declaration on the normal commercial invoice. Form A, accompanied by the normal commercial invoice, is an acceptable alternative, but official certification is not required.
** Official certification is not required.
*** The Principality of Liechtenstein forms, pursuant to the Treaty of 29 March 1923, a customs union with Switzerland.
**** The United States does not require GSP Form A. A declaration setting forth all pertinent detailed information concerning the production or manufacture of the merchandise is considered sufficient only if requested by the district collector of customs.