24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref: FRCP 1000/2/9
25 August 2026
Dear Sirs,
Certificate of Origin Circular No. 2/2026 issued on 25 August 2026 informed the trade of the preferential rules of origin (ROOs) and related requirements which Hong Kong-origin goods must fulfil in order to enjoy the applicable preferential tariff treatment under the Free Trade Agreement between Hong Kong, China and the Republic of Peru (HKCPEFTA) taking effect on 1 September 2026.
2.For the purpose of claiming preferential tariff treatment under the HKCPEFTA, the importer of the goods concerned must submit required documents, including a valid CO(Peru), to the customs administration of Peru. This Circular sets out the conditions and procedures for applying for CO(Peru) to cover eligible Hong Kong-origin goods. The Trade and Industry Department (TID) and the Government Approved Certification Organisations (GACOs)1 will start accepting CO(Peru) applications on 1 September 2026. For a specimen of CO(Peru), please refer to Appendix.
3.Traders wishing to apply for CO(Peru) should read Chapter 3 (Rules of Origin and Origin Procedures) and its Annexes under the HKCPEFTA, other relevant circulars issued by TID as well as updated information posted on TID’s website from time to time, in conjunction with this Circular. The full text and other details of the FTA are available at TID’s website <https://www.tid.gov.hk/en/our_work/trade_and_investment_agreements/ftas/peru.html>. Please also refer to the “Notes for Traders Lodging CO(Peru) Applications” <https://www.tid.gov.hk/en/tradecircular/files/2026/as052026b.pdf> before making an application.
Product Coverage
4.Under the HKCPEFTA, Peru has committed to eliminate tariffs on approximately 98.3% of its tariff lines for Hong Kong-origin exports to Peru while another 0.6% of its tariff lines will be subject to partial tariff elimination. A remaining 1.1% of Peru’s tariff lines will continue to be subject to customs duties. Details of Peru’s tariff reduction commitments, including the relevant timelines, are available at <https://www.tid.gov.hk/en/our_work/trade_and_investment_agreements/ftas/peru/files/PEHKFTA_Chapter_2_Annex_2-B-Tariff_Schedule_of_Peru.pdf>.
5.CO(Peru) is issued to cover Hong Kong-origin goods eligible for claiming preferential tariff treatment under the HKCPEFTA. Traders are advised to check if their goods fall within the tariff lines eligible for preferential tariff treatment under the FTA when considering whether to take out a CO(Peru).
Issuing Organisations
6.CO(Peru) will be issued by TID and GACOs.
Factory Registration (FR)
7.To ensure that the factories concerned are capable of manufacturing goods which meet the ROO under the HKCPEFTA, manufacturers and subcontractors (if any) must register with TID for FR before they are eligible to apply for CO(Peru). Please refer to TID’s website <https://www.tid.gov.hk/en/our_work/import_export_licensing_control/factory_registration_certificate_origin/factory_registration.html> for details on the registration conditions and procedures.
8.Manufacturers and subcontractors (if any) who have valid FR covering other types of COs are also required to update their FR records to include CO(Peru). They may do so by completing and returning the form “Application for Amendment of Registration Particulars under Factory Registration (FR)” (TID 99) which can be downloaded from TID’s website <https://www.tid.gov.hk/en/public_services/forms/certificate_of_origin.html> or obtained from the Factory Registration and Origin Certification (FR&OC) Branch of TID, or making use of TID’s One-stop Portal for Licence/Permit Application <https://www.tid.gov.hk/en/public_services/forms/certificate_of_origin/fra.html> to submit the amendment request. FR registrants are legally bound to observe all conditions of registration and have to ensure all registration particulars (e.g. address, ownership, products, line of production, machinery, etc.) are accurate and up-to-date. If FR registrants fail to update their registration particulars or their CO(Peru) applications cover goods that are not registered with TID, their CO(Peru) applications will be deferred or rejected.
9.If the goods to be covered by a CO(Peru) are subject to ROO involving Regional Value Content (RVC) under the HKCPEFTA, the manufacturer(s) concerned must in addition provide a Proforma Cost Statement (TID 350) detailing the RVC calculation for each type of goods in support of its FR application or amendment. Where the production of goods involves local subcontracting, the subcontractor(s) concerned is/are required to declare its/their own parts of RVC calculation to support the Cost Statement made by the manufacturer. The form can be downloaded from TID’s website <https://www.tid.gov.hk/en/public_services/forms/certificate_of_origin.html> or obtained from the FR&OC Branch of TID. Please refer to Article 3.4 (Regional Value Content) of Chapter 3 of the FTA for details regarding the RVC calculation. A fresh Cost Statement must also be submitted to TID at the time of FR renewal or if there are any major updates to the information contained in the Cost Statement before applying for a CO(Peru), e.g. expiry of the FR of any of the registrants indicated on the Cost Statement, or a decrease in the RVC of the goods to a level below the applicable RVC requirement for the goods under the FTA.
10.TID normally completes the processing of a new FR application or an FR amendment request involving product/certification types within 14 clear working days after receipt of the application/request and all supporting documents. Traders intending to take out CO(Peru) to cover their products should take this into account in planning their production and shipment schedules.
Electronic Service
11.All CO(Peru) applications (including fresh submissions and re-submissions as well as amendment and cancellation requests) must be lodged through electronic service. In this regard, traders may register with the Electronic Service Providers (SPs) appointed by the Government2 in order to use the electronic service. Traders who are not ready to make electronic submissions can make use of the paper-to-electronic conversion service provided at the designated service centres of the SPs for lodging CO(Peru) applications.
Format of CO
12.Exporters may opt for issuance of CO(Peru) in either paper format or electronic file format. Amendment requests to switch from paper format to electronic file format or vice versa will not be entertained after issuance of the CO. While CO in both formats are considered valid under the HKCPEFTA, traders are advised to check with importers on their requirements for the format before making a CO(Peru) application.
Submission of Applications
13.All required information must be provided in a CO(Peru) application accurately. Among others, the applicants have to comply with the following requirements -
The exporter, manufacturer(s) and subcontractor(s) (if any) have to make the following declaration specific to CO(Peru) in the application:
PE - I declare that the goods described in this application comply with the rules of origin specified for those goods in the Free Trade Agreement between Hong Kong, China and the Republic of Peru.
The exporter is also required to make the following declaration specific to CO(Peru) in the application:
U04 - For the purpose of completion of Box 12 on CO(Peru), I declare that the information provided for this application is correct, and that all the goods were produced in Hong Kong, China and that they comply with the origin requirements specified in the Free Trade Agreement between Hong Kong, China and the Republic of Peru for the goods exported to Peru.
14.While the data requirements for a CO(Peru) application are mostly the same as those for Certificate of Hong Kong Origin (CHKO), applicants should note that there are some major differences, in particular those relating to HS code, consignee, origin criterion, invoice, remarks and declaration by exporter. Traders should refer to the “Notes for Traders Lodging CO(Peru) Applications” <https://www.tid.gov.hk/en/tradecircular/files/2026/as052026b.pdf>, and “Instructions for Completing a Certificate of Origin” on pages 3 and 4 of Annex 3-A (Certificate of Origin) <https://www.tid.gov.hk/en/our_work/trade_and_investment_agreements/ftas/peru/files/PEHKFTA_Chapter_3_Annex_3-A.pdf> to Chapter 3 of the HKCPEFTA for details before submission of an application.
Supporting Documents
15.If required by the issuing organisation or the Customs and Excise Department (C&ED), the exporter, manufacturer(s) and subcontractor(s) (if any) applying for a CO(Peru) should provide supporting documents and other relevant information proving that the goods covered in the application qualify as originating in accordance with Chapter 3 of the HKCPEFTA. This will include information concerning manufacturing processes conducted in Hong Kong and Peru as well as the names and addresses of the manufacturing parties involved.
Processing Time
16.Target turnaround time for TID’s processing of a CO(Peru) application is 1.5 clear working days (excluding day of receipt), except for applications selected for pre-issue consignment checks (see paragraph 23 below) which may result in a longer processing time.
Issuance/Collection of CO
17.Upon approval of a CO(Peru) application, the issuing organisation will send an electronic approval message to the applicants through the SPs.
18.For a CO(Peru) issued in paper format, the exporter can print out the collection slip from the electronic platform of the SP and apply its company chop on it, and then collect the CO from the selected issuing organisation.
19.For a CO(Peru) issued in electronic file format, the CO will be made available as an electronic file in Portable Document Format (PDF) for the exporter to download from the electronic platform of the SP.
20.All issuing organisations will issue CO(Peru) on single-sided A4 page with white background, regardless of whether the CO is in paper format or electronic file format. The exporter should sign on box 12 “Declaration by the exporter” on every page of the CO(Peru) before passing it to the importer for claiming preferential tariff treatment.
Validity Period
21.A CO(Peru) is valid for one year from its date of issuance and should be submitted to the customs administration of Peru for claiming preferential tariff treatment within the validity period.
Record Keeping Requirement
22.Under the HKCPEFTA, the exporter applying for a CO(Peru) should keep the relevant documents proving that a covered good is originating and fulfils all applicable requirements of Chapter 3 for at least three years from the issuance date of the CO. As for manufacturer(s) and subcontractor(s) (if any), they should keep records relating to the origin of the good for at least three years from the date of the delivery of such documents to the exporter or issuing organisation.
Verification Process
23.In order to uphold the integrity of the origin certification system, TID, in conjunction with C&ED, may conduct consignment checks to verify the accuracy of particulars declared on CO(Peru) applications. In particular, CO applicants should note that if an application is selected for pre-issue consignment check, it will normally take a relatively longer time to process that application. Traders should bear this in mind in drawing up their shipment schedules. C&ED also conducts pre-registration factory inspections on FR applicants and periodic re-inspections on registered factories.
24.In addition, in order to determine whether a good imported into Peru qualifies as originating under the HKCPEFTA, Peru may conduct the following verification processes in accordance with Article 3.23 (Verification Process) of the FTA -
Failure to provide the requested information or written consent within the stipulated deadlines may result in denial of preferential tariff treatment by Peru.
25.If Peru determines through the verification processes in paragraph 24 above that the good does not meet the requirements of Chapter 3 of the HKCPEFTA or the documentary evidence of origin is not authentic or not accurate, Peru may deny preferential tariff treatment for the good concerned. In addition, if the result of verifications of identical goods3 indicates a pattern of conduct by an importer, exporter or manufacturer/subcontractor (if any) of false representations, statements or declarations regarding claims that the goods qualify as originating, Peru may deny preferential tariff treatment for any subsequent identical goods that are imported, exported or produced by the same person or enterprise, until it is demonstrated that the goods qualify as originating. There are also other circumstances under which Peru may deny preferential tariff treatment for the goods concerned. For details, please refer to paragraph 33 of Certificate of Origin Circular No. 2/2026 issued on 25 August 2026.
Request for Amendment
26.If amendments are required after the issuance of a CO(Peru), traders can lodge an amendment request, provided that the CO has not yet been used for claiming preferential tariff treatment under the HKCPEFTA. Such request should be lodged electronically through the SPs within 30 days from the date of issuance of the CO and issuing organisations will consider each request on its own merits. To support the amendment request, traders should provide supporting documents to issuing organisations as appropriate. In this regard, for CO(Peru) issued by TID, a completed standard form (TID 212) <https://www.tid.gov.hk/en/public_services/forms/files/tid212.pdf> has to be submitted together with the request. For CO(Peru) issued in paper format, all copies of the CO must also be returned to the issuing organisation.
Request for Cancellation
27.If a CO(Peru) is not used for claiming preferential tariff treatment under the HKCPEFTA, the exporter may lodge a request for cancellation electronically through a SP. For cancellation of CO(Peru) issued by TID, a completed standard form (TID 212) <https://www.tid.gov.hk/en/public_services/forms/files/tid212.pdf> has to be submitted together with the request. For CO(Peru) issued in paper format, all copies of the CO must also be returned to the issuing organisation.
Application for Certified True Copy (CTC)
28.In the event of theft, loss or destruction of a CO(Peru) issued in paper format, traders may apply for a CTC of the CO by -
For CO(Peru) issued by TID, the application has to be submitted via a completed standard application form (TRA 344) <https://www.tid.gov.hk/en/public_services/forms/files/e8122.pdf>.
29.Issuing organisations will consider each application for a CTC of CO(Peru) on its own merits and reserve the full right to approve or reject an application. The CTC will only be issued within one year from the issuance date of the original CO(Peru), and is valid during the validity period of the original CO. If the original CO(Peru) is used for claiming preferential tariff treatment under the HKCPEFTA, the CTC of the CO will at once become invalid. Likewise, the original CO(Peru) will become invalid once the CTC of the CO is used.
Review of the Application Procedures and Issuing Conditions
30.The application procedures and conditions of issuing CO(Peru) may be reviewed after implementation. Any changes will be announced through circulars to be issued by TID or via TID’s website <https://www.tid.gov.hk/en/index.html>.
31.Starting from 1 September 2026, relevant users can conduct online verification of CO(Peru) issued by all issuing organisations in both paper and electronic file format via TID’s verification website <https://www.verifyco.tid.gov.hk/>.
Online Verification Procedures
32.A unique QR code will be printed on the box at the top right-hand corner of each CO(Peru). A user who is provided with the CO may perform online verification of the authenticity and validity of the CO by scanning the QR code. After scanning the QR code on a valid CO, the user will be directed to TID’s verification website with all relevant information (viz. the Certificate No., Date of Issue, UCR No. and Date of Receipt) of the CO automatically filled in. The user can then manually input the Captcha and Role of Enquirer to proceed with the online verification. Alternatively, a user not making use of the QR code may conduct the verification by visiting the verification website and manually inputting the above relevant information as well as the Captcha and Role of Enquirer.
33.For a valid CO(Peru), the name of the Authorised Body (i.e. Issuing Organisation), Departure Date, Vessel/Flight/Train/Vehicle No., Number of Invoice and Importing Party will be displayed for the user’s verification. In case the CO is invalid, or has been cancelled, suspended or revoked, the corresponding alert message will appear.
34.If the user wishes to access other details on the CO(Peru) for further verification, the system will require input of the verification code obtainable from the exporter (see paragraph 35 below).
Verification Code
35.The verification code is a system-generated unique passcode provided to the exporter by email when an application/amendment request for CO(Peru) is approved by the issuing organisation. It is at the exporter’s discretion to provide the verification code to the importer, customs administration of Peru and other relevant users for verification of the full details on the CO via TID’s online verification website.
36.In the event that traders encounter problems in customs clearance of goods covered by a CO(Peru), they may seek assistance from the FR&OC Branch of TID (contact details at paragraph 40 below). However, traders should note that in case of disputes, even if a CO(Peru) has been issued to cover the goods concerned, Peru has the right to refuse to recognise the originating status of the goods and deny preferential tariff treatment in accordance with the HKCPEFTA, and/or take any administrative actions it deems appropriate. TID will not accept any liability in cases where the customs administration of Peru does not accept the claim for preferential tariff treatment under the FTA.
37.CO(Peru) issuing organisations will keep the data provided by traders in strict confidence. However, TID may under certain circumstances disclose such data to C&ED or other government departments, or to third parties within or outside Hong Kong. Such circumstances include the following: the disclosure is necessary to facilitate the consideration or verification of the CO(Peru) in question; the disclosure is authorised or required by the laws; or an explicit consent to the disclosure is given by the traders concerned.
38.It is the responsibility of traders to complete the application for CO(Peru) fully and truthfully, and provide the supporting documents as required under the issuing conditions for CO(Peru). Failure to provide accurate and complete information may affect the consideration and processing of the application, and may result in the application being deferred or rejected.
39.TID and GACOs work closely with C&ED, through checks and inspections, to ensure compliance with the provisions of the Import and Export Ordinance (Cap. 60) and its subsidiary legislation as well as the Protection of Non-Government Certificates of Origin Ordinance (Cap. 324). Companies/registered businesses/individuals may be liable to criminal prosecution for circumventing the conditions of CO(Peru). A company/registered business/individual that commits an offence under the above Ordinances is liable to a maximum penalty of a fine of HK$500,000 and 2 years’ imprisonment. Moreover, TID and GACOs may take administrative actions against the traders concerned irrespective of whether they have been prosecuted. Such administrative actions may involve, but shall not necessarily be confined to, any or all of the following: refusal to issue a CO/suspension or revocation of an issued CO including CO(Peru); suspension of all kinds of certification facilities; suspension/cancellation of FR of the company/registered business/individual concerned.
40.For enquiries, please contact us through the following channels -
| Trade and Industry Department (Factory Registration and Origin Certification Branch) |
Tel: 3403 6432 Fax: 2787 6048 E-mail: cepaco@tid.gov.hk |
| GACOs - Federation of Hong Kong Industries - The Chinese General Chamber of Commerce - The Chinese Manufacturers' Association of Hong Kong - The Hong Kong General Chamber of Commerce - The Indian Chamber of Commerce, Hong Kong |
Tel: 2396 3318 Tel: 2526 0623 Tel: 2542 8613 Tel: 2395 5515 Tel: 2525 0138 |
| Electronic Service Providers - Brio Electronic Commerce Limited - Global e-Trading Services Limited - Tradelink Electronic Commerce Limited |
Tel: 2111 1611 Tel: 8107 8686 Tel: 2917 8888 |
Yours faithfully,
(Nicholas FUNG)
for Director-General of Trade and Industry
1 The GACOs are Federation of Hong Kong Industries; the Chinese General Chamber of Commerce; the Chinese Manufacturers’ Association of Hong Kong; the Hong Kong General Chamber of Commerce; and the Indian Chamber of Commerce, Hong Kong.
2 The existing SPs are Brio Electronic Commerce Limited, Global e‑Trading Services Limited and Tradelink Electronic Commerce Limited. Contact details of the SPs can be found in paragraph 40.
3 “Identical goods” means goods that are the same in all respects relevant to the particular rule of origin that qualifies the goods as originating.