G/RO/8 4 
 
6 March  2017 
(17-1340) Page: 1/3 
Committee on Rules of Origin   
 
 DECISION ON TEMPLATE FOR THE NOT IFICATION OF PREFERE NTIAL RULES OF ORIGI N  
FOR LEAST DEVELOPED COUN TRIES  
Adopted on 2 March 2017  
The Committee on Rules of Origin,  
Considering  the Ministerial Decision on Preferential Rules of Origin for least developed coun tries 
(WT/L/917/Add.1) adopted at the tenth Session of Ministerial Conference held in Nairobi, whereby 
Ministers instructed the CRO to develop a template for the notification of preferential rules of 
origin, to enhance transparency and promote a better und erstanding of the rules of origin 
applicable to imports from LDCs.  
Agrees as follows:  
1. Preference -granting Members shall notify to the Committee on Rules of Origin the 
preferential rules of origin applicable to imports from Least developed countries (LDCs) 
under their respective preferential trade arrangements (PTA) using the template specified in 
Annex A.  
2. In addition to filling in the template in Annex A, preference -granting Members shall submit 
electronic or paper copies of the following documents.  If the se documents are already 
contained in a WTO document, preference -granting Members may provide the references of 
such document s.  
(a) The legislative texts in one of the official WTO languages containing the preferential 
rules of origin applicable under a PTA granted under the Decision on Measures in 
Favour of Least -Developed Countries (Annex F of the Hong Kong Ministerial 
Declaration);  
(b) The full text of the administrative regulations concerning modalities for issuance, 
acceptance, retrospective issuance and replacement of certificates of origin or any 
equivalent declarations to be made, including any requirements  related to stamps to 
be used along with notification of stamps;   
(c) The full text and related administrative regulations of the modalities for  the proof of 
movement of the consignment of the goods from the beneficiary countries to 
preference -giving countries including transit through third countries; and  
(d) The full texts of the modalities of the verification procedures and related penalties.  
3. The purpose of this decision is to enhance transparency and better understanding of the 
rules of origin applicable for preferential import from l east developed countries. 
These  procedures do not affect Members' rights and obligations under the WTO Agreement s 
in any way.  
4. The Decision shall be applied to all existing preferential rules of origin applicable for import 
from least developed countries and any modification in future as well as any future 
preferential  trade arrangements introduced by any members for  least developed countries.  G/RO/84  
 
- 2 - 
 
  ANNEX A  
Template for Notification for Preferential Rules of Origin for Least -Developed Countries  
A. BASIC INFORMATION  
1) Notifying member:  (Name of the Notifying Member);  
2) Date of entering into force of Rules of origin and any sub stantive  modification thereof:  
(Insert date and link to relevant source, if available);  
3) Date of expiration of Rules of origin if applicable:  (Insert date and link to relevant source);  
4) Title of the preferential scheme for which legislation on Rules of ori gin is applicable;  
5) Authority(ies) granting the preferential treatment :  (Insert which authority is granting the 
preferential treatment and link to relevant source); and  
6) National authorities in charge of Rules of origin administration:  (Insert which author ity is 
entitled to administer the rules of origin with direct phone number and email address  and 
link to relevant source).  
B. INFORMATION ON RULES OF ORIGIN  
I.  BENEFICIARIES  
1)  List of Beneficiaries :  (Insert the link where the complete list of beneficia ries can be found 
and modalities are found); and  
2)  Eligibility :  (Name the document, article/section where the eligibility criteria can be found 
and insert the specific related link).  
II.  CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFORMATION FOR ASSESSING  
THE COUNTRY OF ORIGIN  
1) General criteria, if applicable for all products:  
(a) Definition of wholly obtained products;  
(b) Describe the criteria for not -wholly produced products ; and  
(c) Insert the formula for calculating ad valorem  percentage.  
2) Produc t specific rules of origin where applicable : 
(a) Insert the link where the complete list of product specif ic rules of origin can be found; 
and 
(b) Insert the formula for calculating ad valorem  percentage, when applied for product 
specific rule . 
3) Definiti on of non -originating material and originating material, if any;  
4) List of insufficient working process, if any;  
5) Rules for application of cumulation and related procedures (provide a narrative summary 
and a link, if appropriate), if any; and  
6) Any ot her informa tion that member deems necessary (provide a link, if appropriate)  
III.  DOCUMENTARY REQUIREMENT S 
1). Certificate of origin and other proofs of origin : 
(a) Requirement for certificate of origin and/or any other proof of origin, if any:  (Indicate  
whether there is any requirement for issuance of certificate of origin and/or any other 
proof of origin);  
(b) Authority to be designated for issuance of certificate of origin:  (Indicate whether 
government authority or private sector is to be designated f or issuance the certificate 
of origin);  
(c) Prescribed form of Certificate of origin  and/or any other proof of origin:  (Attach 
prescribed form if applicable, and/or provide a link, if appropriate); and  G/RO/84  
 
- 3 - 
 
  (d) Any other procedures applied for certificate of o rigin  and/or any other proof of origin, 
if any (provide a link, if appropriate).  
2) Direct shipment : 
(a) Rules applicable for direct shipment, if any;  
(b) Documentary requirement for proof of direct shipment including when the transport of 
consignment invo lves transit through one or more intermediate countries, if any.  
IV.  VERIFICATION AND PENALTIES  
1)  Procedure for verification of proofs of origin :  (Name the document, article/section where 
provisions related to verifications can be found and/or insert t he specific related link) ; 
2)  Penalties for fraud and false declarations:  (Name the document, article/section where 
provisions related to penalties can be found and/or insert the specific related link) ; 
3)  Authorities and procedures for appeal in the ca se of dispute on verification;  
4) Requirement for preserving the documents related to is suance of certificate of origin; and  
5) Any other relevant information . 
__________