Form E · ACFTA

ASEAN-China Form E generator

Build a Form E draft (ASEAN-China FTA preferential CO). The PDF is suitable for CCPIT submission and for the buyer-side reference copy. CCPIT issues the officially stamped Form E that customs at destination accepts for ACFTA duty preference.

Last updated 2026-05-09. Math runs in your browser, no data leaves your computer.

General guidance only, not legal or professional engineering advice. Verify against the cited primary sources (IMDG, REACH, ChAFTA, RCEP, Customs Tariff Act, supplier SDS, etc.) before committing to a shipment, declaration, or contract. Sourzi assumes no liability for outcomes based on these calculators.

Verify the ACFTA origin criterion (40% RVC default, or CTC per ACFTA Annex 3 PSR) before filling in the form. CCPIT checks origin against your declaration when stamping the official certificate.

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Routing

Goods (with origin criterion)

Origin criterion codes: WO wholly obtained; PE produced exclusively from originating materials; RVC40 regional value content >= 40%; CTH change in tariff heading; CTSH change in tariff sub-heading.

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Form E and ACFTA preferential duty

The ASEAN-China Free Trade Agreement entered force progressively from 2005. Cargo that originates in China (or in any ASEAN signatory) and is shipped to another ACFTA party with a stamped Form E unlocks the preferential tariff at destination, which is typically zero or substantially below MFN. The duty saving on chemical exports to Vietnam, Indonesia, and Malaysia is often 5 to 15 percentage points, materially shifting the landed-cost equation for the buyer.

Origin determination under ACFTA uses a mix of rules. For most HS codes the default rule is regional value content (RVC) threshold of 40 percent: (FOB value minus value of non-originating materials) divided by FOB value, times 100. Cargo that hits 40% or higher qualifies. Some HS codes use a change-in-tariff-classification (CTC) test instead: cargo qualifies if production in China changes the HS classification at the heading (CTH, 4-digit) or sub-heading (CTSH, 6-digit) level. The PSR table in ACFTA Annex 3 specifies which rule applies to each HS code.

CCPIT (China Council for the Promotion of International Trade) is the certifying authority for Form E in China. The exporter submits a draft Form E plus the supporting documents (commercial invoice, BL, RVC working sheet for the relevant lines, manufacturing flow diagram) to CCPIT; CCPIT verifies and stamps. The official Form E carries the CCPIT stamp and a unique reference number.

For chemical exports, the most common origin criterion is RVC40 (production substantially adds value through chemical synthesis on Chinese soil) or CTH (raw materials of one HS code transformed into a finished product of a different HS code). WO (wholly obtained, i.e. mined or harvested in China) applies to a few mineral chemicals. PE (produced exclusively from originating materials) applies when 100% of inputs are themselves Chinese-originating.

Worked example. Caustic soda to Vietnam under ACFTA

The booking. A Shandong supplier ships 25 tonnes of caustic soda 50% (HS 281512) to a Hai Phong buyer. Vietnam MFN tariff for HS 281512 is 5%; ACFTA preference is 0%. On 35,500 USD cargo value the duty saving is 1,775 USD per shipment.

The work. Supplier prepares Form E with origin criterion RVC40 (caustic soda is synthesised in China from rock salt and electricity, both Chinese-originating; FOB value 1,420 USD/MT, non-originating materials value about 50 USD/MT, RVC = (1,420-50)/1,420 = 96.5%, well above 40%). Submits draft Form E plus RVC working sheet to CCPIT. CCPIT verifies and stamps. Vietnam customs accepts the stamped Form E and applies 0% ACFTA tariff. Buyer saves the 1,775 USD duty on this shipment and any future shipments under the same arrangement.

The fix. On the next shipments, the supplier files the Form E concurrently with the BL issuance so the certificate arrives at destination with the cargo. Without the Form E in hand, Vietnam customs applies MFN tariff and refunds the 5% only on a retrospective claim (which takes 30 to 90 days). The 30-second cost of preparing the Form E with each shipment saves the duty up-front.

Frequently asked

What is Form E?

Form E is the preferential certificate of origin under the ASEAN-China Free Trade Agreement (ACFTA). Issued by the China Council for the Promotion of International Trade (CCPIT) for cargo originating in China and destined for an ASEAN country (Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand, Vietnam). The certificate unlocks ACFTA preferential duty at destination customs.

Which countries accept Form E?

10 ASEAN member states. The duty rates vary by HS code and by ASEAN country; some lines are zero, some are partial, some are excluded entirely. Always check the destination tariff schedule before assuming Form E saves duty on your cargo.

Where does CCPIT come in?

The Form E is officially issued by CCPIT (or other authorized issuing bodies in China). The exporter prepares the form against the ACFTA rules of origin (40% regional value content threshold or change in tariff classification, depending on the HS code). CCPIT verifies the origin claim before stamping. This tool produces a draft suitable for CCPIT submission and for buyer-side reference.

What is the regional value content (RVC) threshold for ACFTA?

40% regional value content is the default ACFTA rule for most HS codes. Computed as (FOB value minus non-originating value) / FOB value times 100. If the result is 40% or higher, the cargo qualifies as ACFTA originating. Some HS codes use change-in-tariff-classification (CTC) rules instead; check the ACFTA Annex 3 PSR table.

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