Member States which accept this form for the purpose of preferential tariff under the ASEAN Trade in Goods Agreement (ATIGA or the ASEAN Industrial Cooperation (AICO) Scheme:

BRUNEI DARUSSALAM                 CAMBODIA                        INDONESIA

LAO PDR                                    MALAYSIA                         MYANMAR

PHILIPPINES                              SINGAPORE                       THAILAND


CONDITIONS: The main conditions for admissions to the preferential treatment under the ATIGA or the AICO Scheme are that goods sent to any Member States listed above must:

  • fall within a description of products eligible for concessions in the country of destination;
  • comply with the consignment conditions in accordance with Article 32 (Direct Consignment) of Chapter 3 of the ATIGA; and
  • comply with the origin criteria set out in Chapter 3 of the ATIGA.
ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter and/or producer must indicate in box 8 of this Form, the origin criteria met, in the manner shown in the following table:

Circumstances of production or manufacture in the first country named in box 11 of this form Insert in box 8
1. Goods wholly obtained or produced in the exporting Member State satisfying Article 27 (Wholly Obtained) of the ATIGA “WO”
2. Goods satisfying Article 28 (Non-wholly obtained) of the ATIGA
♦ Regional Value Content Percentage of Regional Value Content, example “40%”
♦ Change in Tariff Classification The actual CTC rule, example “CC” or “CTH” or “CTSH”
♦ Specific Processes “SP”
♦ Combination Criteria The actual combination criterion, example “CTSH + 35%”
3. Goods satisfying paragraph 2 of Article 30 (Partial Cumulation) of the ATIGA “PC x%”, where x would be the percentage of Regional Value Content of less than 40%, example “PC 25%”


EACH ARTICLE MUST QUALIFY: It should be noted that all the goods in a consignment must qualify separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are sent.

DESCRIPTION OF PRODUCTS: The description of products must be sufficiently detailed to enable the products to be identified by the Customs Officers examining them. Name of manufacturer and any trade mark shall also be specified.

HARMONISED SYSTEM NUMBER: The Harmonised System number shall be that of in ASEAN Harmonised Tariff Nomenclature (AHTN) Code of the importing Member State.

EXPORTER: The term “Exporter” in Box 11 may include the manufacturer or the producer.

FOR OFFICIAL USE: The Customs Authority of the importing Member State must indicate (V ) in the relevant boxes in column4 whether or not preferential treatment is accorded.

MULTIPLE ITEMS: For multiple items declared in the same Form D, if preferential treatment is not granted to any of the items, this is also to be indicated accordingly in box 4 and the item number circled or marked appropriately in box 5.

THIRD COUNTRY INVOICING: In cases where invoices are issued by a third country, “the Third Country Invoicing” box should be ticked (V) and such information as name and country of the company issuing the invoice shall be indicated in box 7.

BACK-TO-BACK CERTIFICATE OF ORIGIN: In cases of Back-to-Back CO, in accordance with Rule 11 (Back-to-back CO) ofAnnex8of the ATIGA, the “Back-to-Back CO” box should be ticked (V).

EXHIBITIONS: In cases where goods are sent from the exporting Member State for exhibition in another country and sold during or after the exhibition for importation into a Member’ State, in accordance with Rule 22 of Annex 8 of the ATIGA, the “Exhibitions” box should be ticked (V) and the name and address of the exhibition indicated in box 2.

ISSUED RETROACTIVELY: In exceptional cases, due to involuntary errors of omissions or other valid causes, the Certificate of Origin (Form D) may be issued retroactively, in accordance with paragraph 2 of Rule 10 of Annex 8 of the ATIGA, the ” Issued Retroactively” box should be ticked (V).

ACCUMULATION: In cases where goods originating in a Member State are used in another Member State as materials for finished goods, in accordance with paragraph 1 of Article 30 of the ATIGA, the “Accumulation” box should be ticked (V).

PARTIALCUMULATION(PC):lf the Regional Value Content of the material is less than forty percent (40%), the Certificate of Origin (Form D) may be issued for cumulation purposes, in accordance with paragraph 2 of Article 30 of the ATIGA, the “Partial Cumulation” box should be ticked (V).

DE MINIMIS: If a good that does not undergo the required change in tariff classification does not exceed ten percent (10%) of the FOB value, in accordance with Article 33 of the ATIGA, the “De Minimis” box should be ticked (V).

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