RCEP Rules of Origin and Certificate of Origin: Claiming Lower Duty

Who is in RCEP in 2026

RCEP was signed on 15 November 2020 by the 10 ASEAN members (Brunei, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the Philippines, Singapore, Thailand and Viet Nam) and Australia, China, Japan, Korea and New Zealand. It entered into force on 1 January 2022 for Australia, Brunei, Cambodia, China, Japan, Lao PDR, New Zealand, Singapore, Thailand and Viet Nam, then for Korea (1 February 2022), Malaysia (18 March 2022), Indonesia (2 January 2023) and the Philippines (2 June 2023).

The RCEP Secretariat's list also shows Myanmar from 3 March 2022, but New Zealand's treaty register records no entry into force for Myanmar, so ask the importing country's customs before claiming RCEP on goods to or from Myanmar. India is not a party.

On 21 September 2026 the RCEP ministers, meeting in Manila, approved an ad hoc Accession Working Group to advance the accession of Bangladesh, Chile, Hong Kong (China) and Sri Lanka, and noted Uruguay's interest expressed in February 2026. None of them is a party yet: their goods get no RCEP rates, and materials from them count as non-originating. Work has also started on the 2027 general review of the agreement (the "RCEP Upgrade").

Does your product qualify? The rules of origin

Under Article 3.2 a good is originating if it is wholly obtained or produced in a party (for example plants grown and harvested there, or animals born and raised there), produced in a party only from originating materials, or made there with non-originating materials that meet its product-specific rule in Annex 3A. Annex 3A has been applied in its HS 2022 version since 1 January 2023, so look up the rule under the HS 2022 code.

Most product-specific rules are a change in tariff classification of the non-originating materials, CC (change of chapter), CTH (change of 4-digit heading) or CTSH (change of 6-digit subheading), or a regional value content of at least 40% (RVC40). Many give a choice, such as "CTH or RVC40" for food preparations of subheading 2106.90.

• RVC, build-down: (FOB − VNM) ÷ FOB × 100, where VNM is the value of non-originating materials: their CIF value at import, or the earliest ascertainable price paid or payable for materials obtained in the party.
• RVC, build-up: (VOM + direct labour cost + direct overhead cost + profit + other cost) ÷ FOB × 100, where VOM is the value of originating materials.
• Cumulation: goods and materials originating in any RCEP party that are used in another party count as originating there (Article 3.4). Materials from outside RCEP, including from the applicants, stay non-originating.
• De minimis: a good that fails a tariff-shift rule still qualifies if the non-originating materials that did not make the shift are worth no more than 10% of its FOB value or, for Chapters 50 to 63, weigh no more than 10% of the good (Article 3.7). Their value still counts in any RVC calculation.
• Minimal operations, such as preserving, packing, labelling, simple sorting or cutting, dilution with water or simple mixing, do not make a good originating on their own (Article 3.6).
• Direct consignment: goods may pass through other countries only for unloading, reloading, storing or other operations to preserve or transport them, and must stay under customs control there (Article 3.15).

Proof of origin: Form RCEP or a declaration of origin

The importer claims RCEP with one of three proofs (Article 3.16): a Certificate of Origin issued by the exporting party's issuing body, a declaration of origin by an approved exporter, or a declaration of origin by an exporter or producer. The certificate (Form RCEP) is issued on application by the exporter, the producer or their authorised representative; it is in English, has a unique number and bears the issuing body's authorised signature and official seal, applied by hand or electronically. In Korea, for example, customs and the Korea Chamber of Commerce and Industry issue it.

Declarations by approved exporters, whom the competent authority of the exporting party authorises (Article 3.21), have no transition period. Declarations by any exporter or producer are phased in: Japan Customs' June 2025 guide lists Japan, Australia, New Zealand and Korea (Korea from 1 January 2025) as the parties where they can be used. The other parties must introduce them no later than 10 years after entry into force for them (20 years for Cambodia, Lao PDR and Myanmar), and a party may notify an extension of up to 10 more years. Japan also accepts a declaration of origin made by the importer.

Every proof must carry the minimum information in Annex 3B. On Form RCEP that includes the HS code, the origin criterion (WO, PE, CTC, RVC, CR, ACU for cumulation or DMI for de minimis), the RCEP country of origin, the invoice number and date, and the FOB value only where the RVC criterion is applied; a box marks back-to-back certificates, third-party invoicing and retroactive issue.

• Validity: one year from the date of issue or completion.
• Late certificate: if it was not issued at shipment because of involuntary errors, omissions or other valid causes, it can be issued retroactively, no later than one year after shipment.
• Low value: no proof of origin is needed if the customs value is no more than USD 200 or a higher amount set by the importing party, unless the import is one of a series arranged to avoid the rules.
• Small errors: minor discrepancies, typing errors or omissions are disregarded if they create no doubt about the good's origin (Article 3.26).

RCEP country of origin and different rates per partner

Seven parties, China, Indonesia, Japan, Korea, the Philippines, Thailand and Viet Nam, set different RCEP rates for some goods depending on the partner. Japan, for example, has one rate for ASEAN, Australia and New Zealand, one for China and one for Korea. The importing party then applies the rate for the "RCEP country of origin" (Article 2.6), which must be shown on the proof of origin (box 11 of Form RCEP).

The RCEP country of origin is normally the party where the good became originating; for a good made only from originating materials, it is the exporting party only if production beyond minimal operations took place there. For the goods on an importing party's Appendix, 100 items in Japan's case, an extra condition applies: for Japan, at least 20% of the good's total value must have been added in the exporting party. Otherwise the RCEP country of origin is the party that contributed the highest value of originating materials, and the importer may instead claim the highest rate applied to any party that contributed materials, or to any party.

Many RCEP rates fall in stages over the years, so check the rate for your HS code, partner and year of import in the importing party's schedule in Annex I or in its national tariff.

RCEP or another FTA: choose the lowest rate you can support

RCEP applies alongside older agreements between the same countries, such as the ASEAN-Korea FTA (AKFTA), the ASEAN-China FTA (ACFTA), the ASEAN-Japan agreement and bilateral FTAs. Each has its own tariff schedule, product rules and proof of origin, and a Form RCEP supports only an RCEP claim. Compare the rate for the exact HS code under each agreement in force between the two countries, then choose the lowest one whose origin rule you can meet and document.

RCEP is not always the lowest rate, but it can open routes older agreements do not cover: for Japan it was the first economic partnership agreement including China and Korea. Its cumulation counts materials from every RCEP party, not only from the parties to a narrower agreement, and it offers more ways to prove origin: Korea's trade ministry notes that an RCEP back-to-back certificate can be self-issued by an approved exporter, while under AKFTA it must be issued by the chamber of commerce or customs.

Back-to-back proof of origin and record keeping

When goods move through a second RCEP party (the intermediate party) before reaching the buyer, the issuing body, an approved exporter or an exporter there can issue a back-to-back proof of origin (Article 3.19). An exporter that is not approved can do so only where both the intermediate and the importing party accept declarations by exporters.

Exporters and producers must keep the records that prove origin for at least three years from the date the proof of origin was issued, and importers for at least three years from import (Article 3.27). National law can require longer: Japan requires importers to keep them for five years.

• Present the valid original proof of origin or a certified true copy.
• The back-to-back proof may not be valid longer than the original, and must show the original's date of issue, reference number and other relevant information.
• No further processing in the intermediate party: only repacking or logistics such as unloading, reloading, storing, splitting the consignment, or labelling only as required.
• For a partial re-export, show the quantity actually shipped instead of the full quantity.