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Under what conditions do you consider a Certificate of Origin (CO) issued retroactively?


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Updated by CUSTOMS

In general, a Certificate of Origin (CO) is considered to be "issued retroactively" if its issuance date is after the shipment's departure date. However, it differs across the CO scheme or Free Trade Agreement (FTA) that the CO is issued under, e.g. ASEAN Trade In Goods (ATIGA) - "issued retroactively" box is ticked when the issuance date is the next day from the departure date and ASEAN Japan Comprehensive Economic Partnership (AJCEP) - "issued retroactively" box is ticked when the issuance date is more than 3 days from the departure date.


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