QuestionsQuestions (EXECUTIVE ORDER NO. 142)
EO 142 aims to implement the MOU on the Second Pilot Project to establish a regional self-certification system within the AFTA, as preparation for an ASEAN-wide self-certification system by 2015.
Through the self-certification scheme: Certified Exporters self-declare that their products satisfy ATIGA Rules of Origin (ROO) by making a declaration on the commercial invoice (Invoice Declaration).
The Philippines must accord ATIGA preferential tariff treatment upon submission of either (1) a Certificate of Origin (Form D), or (2) an Invoice Declaration made by a Certified Exporter, in accordance with the MOU Annex and BOC regulations.
The Bureau of Customs (BOC). It may grant, suspend or revoke Certified Exporter status; monitor proper use including verification of authenticity/validity of Invoice Declarations; monitor compliance with export/import laws; and perform other functions consistent with the MOU. It will issue a Customs Administrative Order after consultation with stakeholders.
EO 142 implements the Second Pilot MOU in the Philippines by giving it local effect, defining key procedures and obligations (including preferential treatment requirements) and assigning BOC as the implementing agency.
A Certificate of Origin (Form D), or an Invoice Declaration made out by a Certified Exporter, per the Annex procedures.
Certified Exporter: a producer duly authorized to make invoice declarations on the origin of exported goods. Invoice Declaration: a declaration as to the origin of goods exported made by a Certified Exporter on an invoice, following Rule 12B of the MOU Annex.
The exporter must apply and offer guarantees for verifying originating status; grant access to records and premises for monitoring and retain records for at least 3 years; make Invoice Declarations only for goods it produces and for which it has proper origin documents at the time of declaration; ensure persons making declarations understand ROO; and accept full responsibility for misuse.
It must contain the Certified Exporter authorization code and a declaration that (unless clearly indicated otherwise) the products/HS codes satisfy ATIGA ROO to be considered ASEAN originating products, including the ASEAN country of origin and origin criteria, and must be signed by hand with the authorized signatory’s name.
It provides lists of competent authorities and Certified Exporters (with signatures, seals, authorization codes, and product lists). Form D issued by officials not on the list is not honored, and Invoice Declarations are accepted only if the exporter and product are in the database.
They may request supporting evidence or conduct checks in accordance with domestic laws to determine originating status. This preserves control/verification despite self-certification.
Both are valid for 12 months from issuance (Form D) or from making out (Invoice Declaration), and must be submitted to importing customs within that period, with special rules for force majeure and other cases of late submission.
For consignments not exceeding US$200.00 FOB, production of Form D or an Invoice Declaration is waived; a simplified exporter declaration of origin is accepted. Similar treatment applies to goods sent through post not exceeding US$200.00 FOB.
If ASEAN origin is not in doubt, minor discrepancies (e.g., typographical errors) do not automatically invalidate the document if it is established the document corresponds to the goods actually submitted.
It must mark the Form D in Box 4 and return the original to the competent authority within a reasonable period not exceeding 60 days, notifying the reasons for denial. It must then consider detailed clarifications from the competent authority and reassess acceptance.
The importing Member State may request the exporting competent authority to conduct a retroactive check when there’s reasonable doubt or suspicion. The verification must be done based on a cost statement within 6 months as specified, results provided within 90 days after receipt, and the overall process completed within 180 days. Preferential treatment may be suspended pending results, except where goods may be released under conditions if no fraud.
Verification visits are exceptional on-site checks if the importing Member State is not satisfied with retroactive check outcomes. Prior written notification and (crucially) written consent from exporter/producer are required. If consent is not obtained within 30 days, the importing Member State may deny preferential treatment to the goods.
They must cooperate in taking action against persons involved when fraudulent acts related to Form D or Invoice Declarations are suspected. Each Member State must provide legal sanctions for fraudulent acts related to Form D and Invoice Declarations.
Yes. Each may suspend temporarily for reasons of national security, national interest, public order, or public health. Suspension takes effect immediately upon written notification through diplomatic channels or the ASEAN Secretariat.