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Form E: The Fields That Must Match

1. What must match

Product description, quantity, invoice number and date, consignee, HS code, origin criterion, FOB value.

2. Why the origin criterion matters most

It states the basis on which the goods qualified: wholly obtained, a tariff change, a value content, or a specific process.

The destination authority reads it first, because it tells them which test to verify.

3. The six criteria that appear on the form

Wholly obtained

Goods produced entirely within the territory, with no imported content.

Tariff change

The imported materials moved to a different heading or subheading.

Regional value content

A minimum share of the value originates in the region.

Specific process

The goods underwent specified processing.

Cumulation

The materials originated in another party to the agreement.

De minimis

A small share of non-originating material that does not disqualify the good.

4. The value that must be consistent

The FOB value on the certificate is compared with the invoice.

A mismatch on a certificate already endorsed at destination is difficult to correct.

5. The batch issue

One certificate can cover multiple invoices where the agreement allows it.

The form must list them all.

6. The retrospective issue

Some agreements permit retrospective issuance within a defined period.

The certificate then carries a retrospective statement.

7. The error to avoid

Stating an origin criterion that does not match the analysis performed.

The destination will verify the criterion stated, not the one intended.

8. Closing view

The form is short and the fields are few.

The one that matters most is the origin criterion, because it determines what will be examined.

*This article is based on the China-ASEAN Trade in Goods Agreement and RCEP certificate requirements.*

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