Certificates of origin are known in the industry as "paper gold" — the document by which the importing country determines duty rates and applies differentiated tariff treatment. Choosing the right certificate can directly save the duty on an entire shipment.
Why it is called "paper gold"
With a certificate of origin, the importer can enjoy reduced or even zero tariffs under a free trade agreement.
One certificate corresponds to a real, hard-cash tariff difference, which is why it is called "paper gold".
For importers, the duty saved is often a considerable cost, which is also why it is often used as a bargaining chip in negotiations.
It is issued by customs, the CCPIT and other authorities, and cannot be fabricated on your own.
How to choose among common certificates
| Certificate | Applicable direction | Tariff effect |
|---|---|---|
| Ordinary Certificate of Origin (CO) | Non-FTA countries | Only proves origin in China; no preferential agreement rate |
| FORM E | Exports to the ten ASEAN countries | Preferential treatment under the China-ASEAN FTA |
| RCEP Certificate of Origin | Exports to other RCEP member states | Preferential treatment under RCEP |
| FORM A GSP Certificate | Formerly used for preference-giving countries | Most preference-giving countries have stopped GSP treatment for China; basically no longer used |
Two special mechanisms of RCEP certificates
Origin accumulation rule: originating materials from member states can be accumulated, making it easier to meet the origin qualification.
Back-to-back proof of origin: when goods are transshipped from one member state to another, a back-to-back certificate can be applied for to continue enjoying preferences.
Approved exporters may also issue origin declarations on their own, without applying for a certificate for each shipment.
Application process and common reasons for rejection
Usually the exporter applies to the issuing authority, providing documents such as the invoice, packing list and customs declaration.
Common reasons for rejection: invoice number or date mismatch, goods description inconsistent with the customs declaration, incorrect declaration of origin criteria.
If customs declaration information changes after the certificate is issued, apply promptly for amendment or reissuance.
The origin rules for the same product differ under different agreements; whether preference applies must be judged shipment by shipment and cannot be applied by rule of thumb.
Most certificates of origin now support self-printing by enterprises, making issuance noticeably more efficient than before.
Key facts to remember
China has signed 24 free trade agreements (including RCEP) with 31 countries and regions.
RCEP took effect on January 1, 2022, with 15 member states in total: China, Japan, South Korea, Australia, New Zealand plus the ten ASEAN countries.
By that count, January 1, 2026 marks the fourth anniversary of RCEP's entry into force.
Specific preferential rates are subject to the customs of the importing country and the text of the agreement.
