Agreement between Japan and Brunei Darussalam for an Economic Partnership
OPERATIONAL PROCEDURES referred to in Chapter 3 (Rules of Origin)
1. Certificate of origin (COO)
Rule 1. Document
(a) A certificate of origin should be on ISO A4 size paper in conformity with the format shown in Appendix 1-A. It should be completed in the English language.
(b) The tariff classification numbers of the Harmonized System (HS), as amended on January 1, 2002, should be indicated on a certificate of origin at the six-digit level, and the description of the good on a certificate of origin should be substantially identical to the description on the invoice and, if possible, to the description under the HS for the good.
Rule 2. Application
An application for a certificate of origin should be made by the exporter or its authorised agent, to the competent governmental authority of the exporting Party or its designees, together with appropriate supporting documents proving that the good to be exported qualifies as an originating good of the exporting Party.
A declaration for a certificate of origin should be completed by the exporter or its authorised agent. The exporter's or its authorised agent's signature may be autographed or electronically printed.
Rule 3. Issuance
(a) A certificate of origin comprises the original and three copies in the case of Brunei Darussalam, and only the original in the case of Japan.
(b) In principle, a certificate of origin should be issued by the time of shipment.
(c) In exceptional cases where the certificate of origin has not been issued by the time of shipment, at the request of the exporter or its authorised agent, the certificate of origin may be issued retroactively in accordance with the laws and regulations of the exporting Party within 12 months from the date of shipment, in which case it is necessary to indicate "ISSUED RETROACTIVELY" in the relevant field of the certificate of origin specified in Appendix 1-B. In such cases, the importer of the good who claims the preferential tariff treatment for the good should, subject to the laws and regulations of the importing Party, provide the relevant authority of the importing Party with the certificate of origin issued retroactively. The certificate of origin issued retroactively should indicate the date of shipment in the relevant field specified in Appendix 1-B.
Note: For the purpose of this Operational Procedures, "relevant authority of the importing Party" means:
- in the case of Brunei Darussalam, the Ministry of Foreign Affairs and Trade; and
- in the case of Japan, the Ministry of Finance.
(d) Signatures on a certificate of origin of the representatives of the competent governmental authority of the exporting Party or its designees may be autographed or electronically printed.
(e) Each certificate of origin should bear a certification number given by the competent governmental authority of the exporting Party or its designees.
(f) In the event of theft, loss or destruction of the original certificate of origin before the expiration of its validity, the exporter or its authorised agent may request the competent governmental authority of the exporting Party or its designees to issue:
- (i) in the case of Brunei Darussalam, a certified true copy of the original certificate of origin to be made out on the basis of the export documents in their possession bearing the endorsement of the words "CERTIFIED TRUE COPY" stamped on the certified true copy of the original certificate of origin. The certified true copy of the original certificate of origin should be issued no later than one year from the date of issuance of the original certificate of origin. This copy should bear the date of issuance of the original certificate of origin and it should be valid during the original term of validity of the original certificate of origin; and
- (ii) in the case of Japan, a new certificate of origin with a new certification number on the basis of the export documents in their possession, in which case the original certificate of origin should be invalidated. The date of issuance and the certification number of the original certificate of origin should be indicated in the new certificate of origin. The new certificate of origin should be valid during the original term of the validity of the original certificate of origin.
Rule 4. Modification
(a) In the case that an issued certificate of origin contains incorrect information, the exporter or its authorised agent should request the reissuance of a certificate of origin with correct information, upon which the issued certificate of origin containing incorrect information will be invalidated.
(b) Notwithstanding subparagraph (a), the competent governmental authority of the exporting Party or its designees may, in response to the request for reissuance referred to in subparagraph (a) or at their own initiative, make modification on the certificate of origin by striking out errors and making any addition required. Such modification should be certified by authorised signature and seal of the competent governmental authority of the exporting Party or its designees.
(c) Erasures, superimpositions and modifications other than those referred to in subparagraph (b) should not be allowed on the issued certificate of origin.
Rule 5. Minor errors
The relevant authority of the importing Party should disregard minor errors, such as slight discrepancies or omissions, typing errors or overrunning the margin of the designated field, provided that these minor errors do not affect the authenticity of the certificate of origin or the accuracy of the information included in the certificate of origin.
Rule 6. Two or more invoices
For the purposes of paragraph 7 of Article 37, a certificate of origin, in which numbers and dates of two or more invoices issued for a single shipment are indicated, should be accepted by the relevant authority of the importing Party.
Rule 7. Invoice of a non-Party
The relevant authority of the importing Party should not reject a certificate of origin only for the reason that the invoice is issued by either a natural person or a juridical person located in a non-Party.
Rule 8. A certificate of origin, containing description of goods which is not subject to preferential tariff treatment
In cases where some goods not subject to preferential tariff treatment are described in a certificate of origin together with other goods subject to preferential tariff treatment, the certificate of origin is valid only for goods subject to preferential tariff treatment.
2. Administration and Enforcement
Rule 9. Focal points of administrative offices
(a) The focal point of the competent governmental authority of the exporting Party is:
- in the case of Japan, the Origin Certification Policy Office of the Trade Administration Division of the Trade and Economic Cooperation Bureau of the Ministry of Economy, Trade and Industry; and
- in the case of Brunei Darussalam, the Department of Trade Development of the Ministry of Foreign Affairs and Trade
(b) The focal point of the relevant authority of the importing Party is:
- in the case of Japan, the Customs and Tariff Bureau of the Ministry of Finance; and
- in the case of Brunei Darussalam, the Department of Trade Development of the Ministry of Foreign Affairs and Trade
(c) Both Parties should provide each other with the address, phone number, fax number and e-mail address of the focal points referred to in subparagraphs (a) and (b) upon adoption of this Operational Procedures, and should notify any modification regarding such information within 30 days after such modification.
(d) If the competent governmental authority of the exporting Party designates entities or bodies to carry out the issuance of the certificate of origin, or makes modification or revocation with respect to its designees, it should immediately notify the importing Party of such designation, modification or revocation.
Rule 10. Procedure to exchange the sample of a certificate of origin, specimen signatures and impressions of stamps
The Parties should provide each other with the following, upon the date of adoption of this Operational Procedures, as well as upon their modification thereafter:
(a) the sample of a certificate of origin;
(b) the list of the names and specimen signatures of the persons authorised to sign a certificate of origin;
(c) impressions of stamps used in the offices of the competent governmental authority of the exporting Party or its designees for the issuance of a certificate of origin; and
(d) the addresses of such offices.
Rule 11. Communication
(a) For the purposes of Articles 40 through 42, any communication between the competent governmental authority of the exporting Party and the relevant authority of the importing Party should be made through the Embassy of Japan in Brunei Darussalam or the Embassy of Brunei Darussalam in Japan. Such communications should be made by any method with a confirmation of receipt.
(b) The direct communications between the competent governmental authority of the exporting Party and the relevant authority of the importing Party may be made by facsimile or e-mail in parallel with the communications set out in subparagraph (a).
(c) The period for providing the response pursuant to paragraph 2 of Article 40 and paragraph 4 of Article 41 should commence from the date of the confirmation of receipt of the request pursuant to subparagraph (a).
Rule 12. Goods in Transit or Storage
Preferential tariff treatment for the originating goods, which are in transit from the exporting Party to the importing Party or in temporary storage in bonded area in the importing Party on the date of entry into force of the Agreement, should be accorded subject to the submission of a certificate of origin issued retroactively to the relevant authority of the importing Party in accordance with its laws and regulations.
- Appendix 1-A(JAPAN). Format of Certificate of Origin (JAPAN) [PDF]
- Appendix 1-A(Brunei Darussalam). Format of Certificate of Origin (Brunei Darussalam) [PDF]
- Appendix 1-B. Instructions for Certificate of Origin [PDF]
- Appendix 2. Examples of Rules of Origin (calculation of Q.V.C., accumulation, de minimis, etc.) [PDF]
- Appendix 3. Examples of Required Documents when using a material of a non-Party of the ASEAN [PDF]
- Appendix 4. Explanations for Section XI of Product Specific Rules in Annex 2 [PDF]
- Appendix 5. Description of Operations for Dyeing or Printing Process [PDF]
(Open a New Window)Back to Index