Can I use the issued certificate of origin as it is to receive FTA benefits after the imported cargo has been transferred to a domestic company while in a bonded area? Released

The purpose of creating a certificate of origin is not to verify whether the importer is a party to the import transaction, but to accurately confirm the origin of the imported goods being traded.

For this reason, even if the importer on the import declaration and the importer on the certificate of origin are different, as long as the origin of the goods is manufactured by the exporter issuing the certificate of origin from the contracting country, the goods transported or to be transported to our country can still receive FTA benefits even if they are transferred before the import declaration, resulting in a different importer.

However, since it is necessary to confirm that the goods acquired by the transferee are the same as those transferred from the original contractor, a transfer contract between the parties must be attached at the time of import declaration to enable customs review.

On the other hand, if the exporter issuing the certificate of origin changes, it cannot be said that the origin of the goods on the certificate of origin has been verified, so there is no room to check the identity of the imported goods. 

Therefore, in cases where there is a previously issued comprehensive certificate of origin, and the trading partner changes to import from a completely different exporter for goods with the same product name, the existing comprehensive certificate of origin has no effect, and a new C/O must be issued by the new exporter for FTA benefits to apply.