Certificate of Hong Kong Origin - Form AHK (CO(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, the importer of the goods concerned should possess a valid Certificate of Hong Kong Origin - Form AHK (CO(Form AHK)) issued by the Trade and Industry Department (TID) or one of the Government Approved Certification Organizations (GACOs)2 to cover goods of Hong Kong origin, or Movement Confirmation (MC) issued by one of the GACOs to cover eligible re-exports.
- Certificate of Origin (CO) Circulars:
Please refer to CO Circular No. 4/2019 for the rules of origin requirements under the AHKFTA, CO Circular No. 5/2019 for requirements relating to the application of CO(Form AHK) and CO Circular No. 6/2019 for requirements relating to the application of MC.
- Notes for Traders Lodging CO(Form AHK) Applications:
Traders are advised to read the "Notes for Traders Lodging CO(Form AHK) Applications" to facilitate their CO(Form AHK) application.
- Quick Reference Guide for Exportation of Goods to ASEAN under the AHKFTA
- Specimen of CO(Form AHK)
- Electronic Service for CO(Form AHK):
All CO(Form AHK) applications have to be lodged through electronic trade document submission services. Traders may register with the relevant Certificate of Origin Service Providers appointed by the Government in order to use the electronic trade document submission services. Traders who are not registered with the Service Providers may make use of their designated Service Centres for lodging of CO(Form AHK) applications.
- Chapter 3 (Rules of Origin) of the AHKFTA:
For details concerning the rules of origin, document requirements, record keeping requirements and other relevant issues for exporting goods originating in Hong Kong to AMS under the AHKFTA, please also refer to:
- Chapter 3 (Rules of Origin) of the AHKFTA
- Operational Certification Procedures under 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].
- 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.
2 The GACOs are the Hong Kong General Chamber of Commerce; the Federation of Hong Kong Industries; the Chinese Manufacturers' Association of Hong Kong; the Chinese General Chamber of Commerce and the Indian Chamber of Commerce, Hong Kong.