Rule of Origine
The ASTP rules of origin operate within preferential tariff schemes to ensure that a minimum level of content in imported products is from eligible countries and that goods are not simply trans-shipped from non-eligible countries with little or no value added in the least developed countries or developing countries. This helps ensure that the intended beneficiary countries benefit from the preferential programmes.
1. Origin criteria
For least developed country preferences, at least 25 per cent of the total factory or works cost of the goods must be from one or more least developed countries, with at least 25 per cent from other countries in the qualifying area. There is no direct shipment requirement in the ASTP, so that goods can be shipped across countries within the qualifying area without losing their originating status.
2. Documentation requirements
Documentation requirements in the ASTP have been kept to a minimum. Australia accepts certificates of origin or declarations of origin made by the overseas manufacturer of goods imported into Australia to support a preference claim, under the following conditions:
a. The certificate of origin or declaration of origin clearly identifies the goods to which it applies;
b. The certificate of origin or declaration of origin specifies the two aforementioned rules-of-origin requirements;
c. There is no reason to doubt the veracity or reliability of the certificate of origin or declaration of origin.
There is no prescribed form for certificates or declarations of origin by the manufacturer. They should, however, describe the goods and refer to the particular provision of the Customs Act 1901, division 1A (rules of origin of preference claim goods), part VIII that relate to the goods. Further, the name and title of the person signing the certificate or declaration, together with the name of the company or entity represented, should be clearly stated. That is, the declaration may be part of the commercial documents or form a separate document. Certificates of origin provided to support a claim of origin under the Australian Generalized System of Preferences arrangements must meet the requirements of Form A (Combined declaration and certificate of origin) as indicated in the Australian GSP manual, which can be found at http://unctad.org/Sections/gsp/docs/gsp_form_a_new_en.pdf (accessed 11 October 2018).
In summary, exporters in preference countries have the option of either completing a declaration of origin on the face of the normal commercial invoice for the goods or using the normal commercial invoice and a completed Form A.