Certificate of Hong Kong Origin - Form AHK
Goods of Hong Kong origin for exportation to the ASEAN Member States (AMS)1 are eligible for preferential tariff treatment under the ASEAN - Hong Kong, China Free Trade Agreement (AHKFTA). For the purpose of claiming preferential tariff treatment, a valid Certificate of Hong Kong Origin - Form AHK (CO(Form AHK)) issued by the Trade and Industry Department or one of the Government Approved Certification Organizations (GACOs)2 is required.
Under the AHKFTA, the AMS have agreed to eliminate/reduce their customs duties on goods originating from Hong Kong, subject to the relevant ROOs being met and the relevant operational procedures being complied with. Details of tariff reduction commitments of each AMS are set out in the AHKFTA.
The AHKFTA also provides for a mechanism whereby AMS-origin goods passing through Hong Kong for re-export to another AMS can also enjoy the preferential tariff treatment offered by the importing AMS under the AHKFTA by applying for Movement Confirmation.
For details concerning the rules of origin, document requirements, record keeping requirements and other relevant issues for exporting goods originating in Hong Kong to ASEAN under AHKFTA, please refer to:
- Chapter 3 (Rules of Origin) of the AHKFTA
- Product Specific Rules under the AHKFTA
Note:Please also refer to para. 7 of CO Circular No. 4/2019 for the general rule on not wholly obtained or produced goods
- Operational Certification Procedures under the AHKFTA
A simplified diagram which facilitates the determination of the applicable ROOs for a particular product is attached for reference:
All CO(Form AHK) applications have to be lodged through electronic services.
Traders are advised to read the following information on CO(Form AHK) before lodging their submissions:
- Certificate of Origin Circular No. 4/2019
- Certificate of Origin Circular No. 5/2019
- Certificate of Origin Circular No. 6/2019
- Notes for Traders Lodging CO(Form AHK) Applications
- Quick Reference Guide for Exportation of Goods to ASEAN under the AHKFTA
- Specimen of CO(Form AHK)
- Proforma Cost Statement:
Traders applying for CO(Form AHK) to cover goods subject to rules of origin involving Regional Value Content (RVC) under the AHKFTA are required to provide a Proforma Cost Statement detailing the RVC calculation for each type of goods in support of the Factory Registration application or amendment. The form can be submitted to TID electronically, by post, by fax or in person.