Rules of Origin

Rules of origin are the criteria applied to determine the national source of a product. There are two types of rules of origin – non-preferential and preferential. Non-preferential rules are used for all kinds of commercial policy measures, like, for instance, anti-dumping duties and countervailing duties, trade embargoes, safeguard and retaliation measures, quantitative restrictions, but also for some tariff quotas, for trade statistics, for public tenders, for origin marking, and so There are no recognized international standards regarding non-preferential rules of origin. Criteria such as “wholly obtained”, “substantially transformed” and tariff shifts at the four-digit level have been variously employed to determine origin.

Preferential rules of origin are necessary in order to determine whether imports qualify for preferential treatment (no or reduced tariffs) under ATIGA and other trade agreements entered into by Myanmar. ATIGA sets forth specific rules of origin in Chapter 3, Articles 25 – 39 and the annexes to ATIGA. To read the ATIGA rules of origin, click here.

As an ASEAN member, Myanmar participates in preferential trade agreements with Australia and New Zealand, China, India, Japan, and Korea.  Myanmar is also a signatory of the Global System of Trade Preferences (GSTP) among developing countries and the Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC).

Certificates of origin are used to document the origin of goods for the purposes of preferential tariff treatment. ATIGA, Article 38, requires that for ASEAN preference to be claimed goods must be accompanied by an ASEAN certificate of origin (known as Form D) issued by a government authority designated by the exporting member state and notified to the other ASEAN member states as required in Annex 8 to ATIGA. For an example of a Form D, click here and other preferential certificate of origin issued by government authority are as follow:

  1. Form E (For ACFTA)
  2. Form AK (For AKFTA)
  3. Form AJ (Japan) (For AJFTA)
  4. Form AJ (Asean) (For AJCEP)
  5. Form AI (For AIFTA)
  6. Form AANZFTA (For AANZFTA)
  7. Form A (For Developed Countries under GSP Scheme)
  8. Form Korea (For Korea)
  9. Form DFTP (For India)
  10. Form China (For China)

Non-Preferential certificate of origin are issued by the Union of Myanmar Federation of Chamber of Commerce and Industry (UMFCCI) and other relevant organizations. The receiving authority for both preferential and non-preferential certificate of origin is Myanmar Customs and they have rights to accept or deny preferential tariff concessions.

US GSP Scheme

1.  U.S. GSP Guidebook

2. GSP Handbook on the Scheme of US

3. US GSP Eligible for All Countries 2016

4. US GSP Eligible Lines for LDBDCs

5. US GSP Eligible Agri HTS Lines

6. US GSP Eligible Textile Apparel and Travel Goods HTS Lines