Goods of Hong Kong origin for exportation to the Mainland are eligible for preferential tariff treatment under the Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA). For the purpose of claiming zero tariff benefits, a valid Certificate of Hong Kong Origin - CEPA (CO(CEPA)) issued by the Trade and Industry Department (TID) or one of the Government Approved Certification Organizations (GACOs)1 is required.
The Mainland and Hong Kong signed the CEPA in 2003 and have since broadened and enriched the content of CEPA, signing ten Supplements and a number of subsidiary agreements. The two sides have signed the Agreement on Trade in Goods (the Agreement) on 14 December 2018, consolidating and updating the commitments on liberalization and facilitation of trade in goods under CEPA. The Agreement has been implemented since 1 January 2019.
The Agreement reaffirms that under CEPA, all goods made in Hong Kong and meeting the CEPA rules of origin can enjoy the preference of zero tariff upon importation into the Mainland2. The Agreement enhances the arrangements for CEPA Rules of Origin (ROOs), with a view to fully implement zero tariff on all imported goods of Hong Kong origin instantly.
For details concerning the rules of origin, document requirements, record keeping requirements and other relevant issues for exporting goods originating in Hong Kong to the Mainland under CEPA, please refer to:
A simplified diagram which facilitates the determination of the applicable ROOs for a particular product is attached for reference:
All CO(CEPA) applications have to be lodged through electronic services.
Traders are advised to read the following information on CO(CEPA) before lodging their submissions:
For matters relating to the request for revisions to CEPA Rules of Origin, please refer to: