G/RO/W/211  
 
25 March 2022  
(22-2534) Page: 1/6 
Committee on Rules of Origin  Original: English  
 
 
EXAMINATION OF EXISTING ORIGIN -RELATED DOCUMENTARY REQUIREMENTS  
(Paragraph 1.8 of the Bali Decision and Paragraph 3.1 of the Nairobi Decision)  
SUBMISSION OF THE LEAST DEVELOPED COUNTRIES   
The following submission, dated 22 March 2022, is being circulated at the request of Tanzania, on 
behalf of the LDC Group.  
 
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1  INTRODUCTION  
1.1.  As pointed out in a previous submission by the LDC Group more than six years have now 
passed from the  adoption of the Nairobi Ministerial Decision on preferential rules of origin for LDCs. 
Some progress has been recorded in achieving better transparency trough the adoption of a 
notification template and the notification of data for the calculation of util ization rates of the Duty 
Free and Quote Free schemes.  
1.2.  However, progress in implementing the substantive part of the Nairobi Decision, and more 
precisely the paragraphs concerning substantial transformation and certification requirements could 
be accelera ted by establishing  a constructive dialogue in the Committee on Rules of Origin (CRO). 
In this sense, it is of paramount importance to focus the debate in the CRO on how to effectively 
identify and share best practices and lessons learned that could serve to implement the substantive 
aspects of the Nairobi Ministerial Decision.  
1.3.  As previously stated, the LDC Group has progressively brought to the attention of the CRO the 
substantive aspects of rules of origin of preference granting Members that need reform b y 
contrasting them with the relevant paragraphs of the Nairobi Decision and possible best practices. 
The ultimate goal is to achieve better utilization of the Duty -Free Quota Free (DFQF) and the 
attainment of the Sustainable Development Goals (SDG), namely  SDG 17 target 17.12: " Ensuring 
that preferential rules of origin applicable to imports from least developed countries are transparent 
and simple and contribute to facilitating market access".  
1.4.  In order to focus the debate, the LDC Group is submitting this technical note on the elements 
related to documentary requirements  and certification  to analyze whether : (a) existing documentary 
requirements are simple and transparent and whether  (b) Members are allowing for self -certification 
of origin. In the future, technical notes may be submitted on whether (c) Members are providing 
technical assistance to LDCs on mutual cooperation and risk assessment on rules of origin 
administration as well as other (d) issues related to documentary requirements and proofs of origin.  
1.5.  Issues related to documentary evidence and proof of origin are contained in the 2013 Bali 
Ministerial Decision listing the requirements and direction to be undertaken  by preferen ce-granting 
countries towards simple  and transparent documentary requirements - proof of non -manipulation, 
certification of origin, self -certification  and customs cooperation and monitoring – and have been 
reiterated in the Nairobi Ministerial Decision whi ch provides concrete actions for preference -granting 
countries to implement simpler and more transparent documentary requirements.  
1.6.  This note, without being exhaustive, examines  the use of simple and transparent documentary 
requirements on product origin by preference -giving countries contrasting them with the relevant G/RO/W/211  
 
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  paragraphs  of the Nairobi Decision and lists some best practices and area of improvement of the 
existing rules of origin. The intention of this note is to promote a discussion about possible b est 
practices related to proofs of origin and the identification of possible trade -simplification and trade -
facilitation measures in this area, in line with the spirit of the Ministerial Decisions  
2  RECALLING THE TEXT OF THE MINISTERIAL DECISIONS ON DOCUMENT ARY 
REQUIREMENTS AND CERTIFICATION  
2.1  Preferential Rules of Origin for Least -Developed Countries, Ministerial Decision of 
7 December 2013 (Bali)  
2.1.1   Paragraph 1.8 of the Decision  
2.1.  For the documentary requirements to be "simple and transparent, and contribute to f acilitating 
market access " the Bali Decision provides that preference -granting Members may undertake the 
following actions:  
2.2.  The documentary requirements regarding compliance with the rules of origin should be simple 
and transparent. For instance, requirement to provide "proof of non -manipulation " or any other 
prescribed form for a "certification of origin " for products shipped from LDCs across other Members 
may be avoided. Additionally, regarding "certification of rules of origin ", whenever possible, 
"self-certification " may be recognized. Finally, mutual customs cooperation and monitoring could be 
used to complement compliance and risk -management measures.  
2.2  Preferential Rules of Origin for Least Developed Countries, Ministerial Decision of 
19 December 2015 (Nairobi)  
2.2.1   Paragraph 3 on Documentary requirements  
2.3.  For preferential rules of origin applicable to imports from LDCs under non -reciprocal 
preferential trade arrangements , the documentary requirements should be "simple and transparent 
and contribute to facilitating market access ". As such, the Nairobi Decision provides that 
preference -granting Members shall:   
3.1. With a view to re ducing the administrative burden related to documentary and procedural 
requirements related to origin, Preference -granting Members shall: (a) As a general principle, 
refrain from requiring a certificate of non -manipulation for products originating in a LDC  but 
shipped across other countries unless there are concerns regarding transshipment, 
manipulation, or fraudulent documentation; (b) Consider other measures to further streamline 
customs procedures, such as minimizing documentation requirements for small consignments 
or allowing for self -certification.  3. Situation and questions regarding the application of origin 
documentary requirements that are "simple and transparent, and contribute to facilitating 
market access " 
2.4.  Paragraph 3 of the Nairobi Decision cal ls for improvements in the current practices concerning 
the proof of evidence, non -manipulation requirements, and provisions concerning small 
consignments and self -certification. It may be noted that preference -granting Members currently 
have different req uirements on such issues. Similarly, there are different practices that have been 
adopted by preference -granting Members on the treatment of small consignments and 
self-certification.  
2.5.  The following  questions may be discussed: What are the most trade -facilitating options related 
to self -certification and to small consignments? Would it be possible to envisage best practices in 
these areas?  G/RO/W/211  
 
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  2.2.2   QUAD Administrative requirements and CO issuance  
Table 1: Are WTO members using documentary requirements that are simpl e and 
transparent?  
Country/ 
group of 
countries  Administrative  
requirements  CO Comments/ additional 
requirements  
European 
Community  
(EBA)  • Acceptance by LDC  of the 
establishment of REX 
system and its 
administration by LDC 
authorities  • Statement by registered 
exporters (REX)  • System of registered 
exporters who issue 
statements of origin 
progressively established 
since 2017.   
Japan  • Names of certifying 
authoriti es to be 
communicated to Japan  
• Notification of stamps used  • Certificate of origin 
Form A is required, but 
Form A is not requested 
for some products.  • Cumulation and donor 
country content require 
additional forms  
Canada  • Self-certification admitted 
with use of Form A or 
Canada CO  
• Special certificate for 
Textile and clothing 
products  • Form A - Special entries 
on criteria and 
percentage requirement, 
no need for official stamp  
• Self-declaration Entry 
with percentage required  • For textile and clothing  
• Special c ertification B255  
• Entry the specific RoO 
criteria  
United 
States GSP  • No certificate of origin 
required  • No CO used: importer -
based  declaration   
United 
States - 
AGOA  • Same as above  • Same as above  • Special visa requirements 
apply for textiles and 
clothing  
 
2.6.  The European  Union, has introduced the REX system1: General provisions on the statement on 
origin are set out in Article 92  of the EU Customs Code2. 
2.7.  Canada allows exporter self -certification3 and requires a certificate of origin only for text ile and 
apparel goods (other goods require either an Exporter's Statement of Origin or a Form A Certificate 
of Origin).  
2.8.  For the United States' GSP, a certificate of origin is not required4, but when the article is not 
wholly the growth, product, or manufacture of a single beneficiary country, the exporter of the 
merchandise or other appropriate party having knowledge of the relevant facts shall be prepared to 
submit a declaration setting forth all pertinent detailed information concerning the product ion or 
manufacture of the merchandise.5  
2.9.  For AGOA6, a certificate of origin is normally not required, but when the article is not wholly 
the growth, product, or manufacture of a single beneficiary country, the exporter of the merchandise 
or other appropriate party having knowledge of the relevant facts shall be prepared to submit a 
declaration setting forth all pertinent detailed information concerning the production or manufacture 
of the merchandise . However,  a certificate of origin is required fo r textile and apparel goods .7 
 
1 Document G/RO/LDC/N/EU/1.  
2 Article 92 - General provisions on the statement on origin (Article 64(1) of the Code) : (https://eur -
lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32015R2447&from=EN ) 
3 Document G/RO/LDC/N/CAN/2 . 
4 Documents G/RO/LDC/N/USA/1; and G/RO/LDC/N/USA/4 . 
5 See 19 CFR 10.173 ( https://www.ecfr.gov/ ). 
6 Document G/RO/LDC/N/USA/3 . 
7 See 19 CFR 10.214 ( https://www.ecfr.gov/ ). G/RO/W/211  
 
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  2.2.3   QUAD and other preference -granting Members' certification requirements  
Table 2: Are WTO members providing for self -certification of origin?  
Country/group of 
countries  Administrative Requirements  Meets the benchmarks of the 
Ministerial Decision  
European Community  
(EBA), Norway 
Switzerland  • Self-certification allowed (REX)  
• Self-certification by any exporter allowed up to 
shipment of €6,000  Yes, Introduction of a new 
system (REX) since 2017  
Japan  • Form A required.  
• No documentary evidence for a number of 
products  
• Self-declaration up to JPY 200,000 
(approximately USD 1,600) Partially  
Canada  • Self-certification allowed with specifications of 
the rules of origin criteria used  Yes 
United States  • The declaration is made by the importer on the 
basis, when requested of a statement of origin 
by an exporter  Yes 
AGOA  • Same as above  Yes  
 
2.10.   Regarding self -certification, the EU ; Norway;  and Switzerland introduced the REX  system8, 
which allowed for self -certification for registered exporters only.  
2.11.   Japan9 allowed self -certification for some products up to up to JPY 200,000 (approximately 
USD 1,600) but still requires the presentation of a "Form  A"  
2.12.   Canada authorizes self -certification by the exporter while US practices shows that normally 
the entry is made by the importer. In some cases,  an exporter statement is required under GSP and 
specific c ertificates of origin is requested in the case of AGOA for apparel and garments. Exporter or 
producer signs such certificate.  
Table 3 – continuation: Are WTO members providing for self -certification of origin?  
Members  Administrative Requirements  Meets the  benchmarks of the 
Ministerial Decision  
China  • Self-certification is not available as CO stamped by 
certifying authorities is required  
• No small consignment provision  No 
India • Self-certification is not available as CO stamped by 
certifying authorities is required   
• No small consignment provision  No 
Russian 
Federation  • Form A required  
• No CO for small consignments (max. USD 5,000) No 
Chile • Self-certification is not available as CO stamped by 
certifying authorities is required   
• No small consignment provision  No 
Chinese 
Taipei  • Self-certification is not available as CO stamped by 
certifying authorities is required   
• No small consignment provision  No 
South 
Korea  • Self-certification is not available as CO stamped by 
certifying authorities is required   
• No small consignment provision  No 
Thailand  • Form DFQF required   
• No small consignment provision  No 
 
2.13.   Self-certification  is not provided under the schemes of China;  Chile; India;  the 
Russian  Federation;  Chinese Taipei ; Republic of Korea;  and Thailand.  
2.14.   More specifically for China10, the Certificate of Origin shall: (1) be issued by the bodies 
authorized by the beneficiary  country before exportation, at the time of exportation or within five 
days after exportation of the goods; (2) be completed in English; (3) contain security features, such 
 
8 Document G/RO/M/77.  
9 Document G/RO/LDC/N/JPN/1 . 
10 Document G/RO/LDC/N/CHN/1 . G/RO/W/211  
 
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  as stamps of issuing bodies co nforming to the specimen notified by the beneficiary country to China 
Customs; (4) contain a unique certificate number; (5) state the basis on which the goods are deemed 
to qualify as originating goods; (6) be valid for one year from the date of issuance; (7) be signed or 
stamped by customs or related port competent authorities of the beneficiary country in column 15 
at the time of exportation ; and  (8) cover one or more goods under one consignment.  
2.15.   While the Declaration of Origin shall: (1) be completed in Chinese; (2) be printed, then 
completed and correctly  signed by importer; (3) be valid for one year from the date of issuance; 
and ( 4) cover one or more goods under one consignment.  
2.16.   For India11, issuance of certificate of origin is require d. Beneficiary country is to notify the 
Government authority/Agency for issuance of certificate of origin. The procedures applied for 
certificate of origin can be visualized in the notification12 No. 29/2015 - Customs (N.T.). Any exporter 
or producer seeking grant of a certificate of origin under these rules shall apply to the issuing 
authority of the exporting beneficiary country as per format (Annexure B) to these rules and follow 
the prescribed form of certificate of origin (Annexure C).  
2.17.   For the Russian Federation13,  rules of origin for developing and LDCs, were adopted by the 
Decision No. 60 of the Council  of the Eurasian Economic Commission dated 14 June 2018.14 (Section 
V. Special cases, sect ion VI. Direct consignment and direct purchase and section VII. Documentary 
proof of origin)  
2.18.   There is the need for prior notification of the customs authority of the importing country about 
unassembled or disassembled goods. In order to confirm the origin of goods from beneficiary 
countries, the carrier shall submit a combined declaration and certificate of origin (Form "A"), 
adopted under the Generalized System of Preferences. The certificate shall be submitted to the 
customs authorities in a hard copy in Russian or English languages.  
2.19.   The certificate is not required in order to confirm the origin of small consignments where the 
customs value does not exceed the amount of USD 5,000 or the equivalent amount. In this case, 
the exporter can declare the country of origin in commercial or other shipping documents. In case 
of reasonable doubt about the authenticity of declared information the customs authority may be 
require d to provid e the certificate of origin.  
2.20.   For Chile15, Article  11 of Decree No. 1432 indicates that "For the originating goods to qualify 
for the preferential tariff treatment, importers shall submit a certificate of origin to the National 
Customs Service, containing a t the very least the information specified in the Annex to this 
Decree16". LDCs wishing to benefit from preferential treatment under the DFQF scheme must first 
submit the name  and official seal of the certifying authority, as well as the name(s) of officer (s) 
authorized to issue Certificates of Origin17.  
2.21.   For Chinese Taipei18, the Article  11 of Regulations Governing the Determination of Country of 
Origin of Imported Goods19 informs that the Certificate of Origin shall be issued and certified by the 
governme nt of the exporting country, or the agency/institute authorized by the government of the 
exporting country20.  
2.22.   For Direct shipment, a good imported from a least -developed country applying for the 
preferential tariff rate shall be accompanied by a CO, and i ts transportation shall satisfy one of the 
following requirements:  
 
11 Document G/RO/LDC/N/IND/1 . 
12 https://www.cbic.gov.in/resources/htdocs -cbec/customs/cs -act/notifications/notfns -2015/cs -
nt2015/csnt29 -2015.pdf . 
13 Document G/RO/LDC/N/RUS/2 . 
14 Agreement on Rules of Origin for Developing and Least Developed Countries . 
15 Document G/RO/LDC/N/CHL/1/Rev.1 . 
16 https://www.leychile.cl/Navegar?idNorma=1059781 . 
17 http://www.aduana.cl/ley -20-690-eliminacion -arancelespma/aduana/2014 -03-07/092144.html . 
18 Document G/RO/LDC/N/TPKM/1/Rev.1 . 
19 https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0350047 . 
20 https://eweb.customs.gov.tw/cp.aspx?n=05 46649C8F2 D44B4 . G/RO/W/211  
 
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  (1)  it was shipped directly from the exporting country to the Chinese Taipei ; or 
(2)  it has been shipped through a third country for the purpose of transit or temporary storage, 
provided it did not undergo operations other than unloading or reloading in the country of 
transit.  
2.23.   The Certificate of Origin referred to in subparagraph 1 shall be issued and certified by the 
government of the exporting country. Format of the certificate shall be established and announced 
by the Ministry of Finance. The exporters from LDCs could present the self -proof documentary of 
direct shipment to Customs.  
2.24.   For the Republic of Korea21, the paragraph 4, Article 5 of Rules on Preferential Tariff for Least 
Develope d Countries (Presidential Decree No. 27759)22 informs that those who wish to receive 
preferential tariffs should submit a Certificate  of Origin (Annex III) issued by the government of the 
exporting country or an authority designated by the government of th e exporting country.  
2.25.   For Thailand23, a Certificate of Origin (Form DFQF) is required. The original Certificate of Origin 
(Form DFQF) shall be forwarded  from the exporting DFQF  beneficiary country to the importer in the 
Kingdom of Thailand for submission to the customs authority of Thailand. The duplicate Certificate 
of Origin (Form DFQF) shall be retained by the issuing authority of the exporting DFQF beneficiary 
country. The t riplicate Certificate of Origin (Form DFQF) shall be retained by the producer or exporter 
of the exporting DFQF beneficiary country.  
3  CONCLUSIONS  
3.1.  During the period under review the EU ; Norway;  and Switzerland have adopted self -
certification by establishing  the REX procedure. Under the Canadian GSP, the US GSP and AGOA 
self-certification is also adopted by importer/exporter in most cases. Japan also authorizes self -
certification in some instances.  
3.2.  All remaining preference -giving Members should make efforts t o introduce self -certification as 
an option or for certain goods and simplify related certification procedures.  
3.3.  The LDC  Group will further elaborate this document at the next CRO to allow a more informed 
debate on origin certification  requirements.  
__________  
 
21 Document G/RO/LDC/N/KOR/1 . 
22 National Law Information Center . Rules on Preferential Tariff for Least -Developed Countries 
(Presidential Decree No. 27759) Atta ched Sheet: National Law Information Center  (see Annex) . 
23 Document G/RO/LDC/N/THA/1 .