If a Certificate of Origin is issued retrospectively in Singapore with the phrase 'ISSUED RETROSPECTIVELY', will it be accepted by Korea Customs without any issues during clearance? Released

Yes, even if the phrase 'ISSUED RETROSPECTIVELY' is written on the Certificate of Origin (CO) issued in Singapore, it can be accepted without issue during customs clearance in Korea. This is based on the provisions and related interpretations of the Korea-Singapore Free Trade Agreement (hereinafter referred to as the KSFTA).

In general, the principle is that a Certificate of Origin should be issued at the time of export or immediately thereafter. However, to prepare for cases where immediate issuance is difficult due to various reasons, Article 4.10, Paragraph 3 of the KSFTA allows for retroactive issuance within one year from the date of shipment if the Certificate of Origin was not issued at or immediately after the time of export. In the case of such retroactive issuance, it is required to include a phrase on the Certificate of Origin specifying that it was issued retroactively.

The key point is that most FTAs, including the KSFTA, do not explicitly prescribe the specific wording for the retroactive issuance clause. In other words, 'ISSUED RETROACTIVELY' and 'ISSUED RETROSPECTIVELY' are considered semantically identical in English, both indicating that the document was 'issued retroactively.' Therefore, both phrases clearly convey the fact that the Certificate of Origin was issued retroactively and are considered to be in line with the purpose of the agreement.

In practice, Korea Customs also takes this into account and accepts both 'ISSUED RETROACTIVELY' and 'ISSUED RETROSPECTIVELY' phrases, provided that the requirements for retroactive issuance (such as issuance within one year from the shipment date) are met. What matters is whether the substantive requirements for retroactive issuance are satisfied and whether all other information on the Certificate of Origin is accurately recorded.

Additional Commentary and Advice from a Licensed Customs Broker:

1. Importance of Retroactive Issuance: The retroactive issuance of a Certificate of Origin is a system that can be useful when an exporter is unable to obtain a certificate at the standard time due to unexpected circumstances. For example, if there was no plan to utilize the FTA at the time the export contract was signed, but the importer requests the application of preferential tariffs during the customs clearance process, duty benefits can be obtained through retroactive issuance if it is within one year from the date of shipment.

2. Role of the Issuing Authority: The issuing authority of the Certificate of Origin in Singapore (e.g., Singapore Customs) determines whether to issue it retroactively and issues the certificate in accordance with the relevant FTA regulations. Whatever wording they use, it is valid as long as it is formally issued by that authority.

3. Preparing for Origin Verification: Although the wording itself is not an issue, retroactively issued Certificates of Origin may have a slightly higher chance of being selected for origin verification by customs compared to typical cases. This is because, since the issuance was delayed, customs may determine that there could be clerical errors or that additional confirmation is needed regarding the fulfillment of origin criteria. Therefore, you must thoroughly maintain all relevant documents (export declarations, commercial invoices, transport documents like Bills of Lading, and origin supporting materials).

4. Accurate Information Recording: Apart from the retroactive issuance status, all information entered on the Certificate of Origin—such as the product description, HS code, quantity, weight, and origin criterion—must be recorded accurately. Furthermore, it goes without saying that the import declaration must be made within the validity period of the certificate.

In conclusion, even if you receive a Certificate of Origin from Singapore with the phrase 'ISSUED RETROSPECTIVELY,' as long as it meets the retroactive issuance requirements set by the KSFTA (within one year from the date of shipment) and there are no issues with other entries, it will be fully recognized by Korea Customs for the application of preferential tariffs. You may proceed with confidence.