发布文号: 海关总署公告2011年第11号
根据《中华人民共和国与东南亚国家联盟全面经济合作框架协议》（以下简称《协议》）以及《中华人民共和国海关中华人民共和国与东南亚国家联盟全面经济合作框架协议项下进出口货物原产地管理办法》，现就海关签发流动证明的有关事宜公告如下：
一、本公告所称“流动证明”，是指原产于东盟成员国的货物经过我国关境运往中国－东盟自贸区其他成员国时，我国海关根据东盟国家签证机构签发的中国－东盟自贸区项下原产地证书（form e）而签发的、用于证明所涉货物具备东盟国家原产资格的证明文件（格式见附件1）。
二、原产于东盟成员国的货物经过我国关境运往中国－东盟自贸区其他成员国，同时符合下列条件的，可以向海关申请签发流动证明：
（一）该货物始终处于海关监管之下，除了装卸、搬运外，未作其他加工或者处理；
（二）申报该货物进入我国关境的收货人同时是申报该货物离开我国关境的发货人；
（三）申报该货物离开我国关境的发货人向海关提出电子或书面签发申请。
三、申请签发流动证明的，发货人应当在货物申报出口前向海关签证机构提出电子或书面申请，并提交下列单证：
（一）如实、完整填写的流动证明申请书（格式见附件2）；
（二）东盟原产国签发的有效原产地证书正本；
（三）出口货物的商业发票、合同、提单等证明文件；
（四）直接证明货物始终处于海关监管之下的单证，如报关单、备案清单等；
（五）海关认为需要提供的其他证明文件。
四、申请人应当按照中国－东盟自贸区原产地规则和流动证明背页说明的有关规定，如实、清晰、完整、正确地填写流动证明申请书的各项栏目。第1页的各项栏目用中文填写，第2页的各项栏目用英文填写。申请人未按规定填制流动证明申请书各项栏目的，海关对申请人提出的签发流动证明申请可以不予受理。
五、经海关审核符合规定的，海关在受理申请之日起5个工作日内签发流动证明。流动证明正本及第三副本交申请人，第二副本由海关签证机构留存。流动证明应当在原产地证书签发之日起1年内签发，其有效期与原产地证书有效期一致。
六、流动证明被盗、遗失或毁坏时，出口商可以书面向签发原流动证明的海关申请签发该流动证明正本及第三副本的经核准真实副本。出口商应当向海关提供原流动证明第三副本或者签发原流动证明的相关证明文件。流动证明经核准的真实副本应当在原产地证书签发之日起1年内签发，其有效期与原产地证书有效期一致。
七、产品运往流动证明中指定的进口方途中目的地发生变化的，出口商可以向海关申请重新签发流动证明，并应随附已签发的流动证明。
本公告内容自发布之日起施行。
特此公告。
附件：1．流动证明格式
2．流动证明格式申请书
二○一一年三月一日
附件1
original （duplicate/triplicate）
1. products consigned from （exporter's business name，
address， country）
reference no.
asean-china free trade area
preferential tariff
certificate of origin
（combined declaration and certificate）
2. products consigned to （consignee's name， address，
country）
form e
issued in ______________
（country）
see overleaf notes
3. means of transport and route （as far as known）
departure date
vessel's name/aircraft etc.
port of discharge
4. for official use
preferential treatment given
preferential treatment not given （please
state reason/s）
..................................................................................
signature of authorised signatory of the importing
party
5. item
number
6. marks and
numbers on
packages
7. number and type of
packages， description of
products （including quantity
where appropriate and hs
number of the importing
party）
8. origin criteria
（see overleaf
notes）
9. gross
weight or
other quantity
and value
（fob）
10. number and
date of
invoices
11. declaration by the exporter
the undersigned hereby declares that the above
details and statement are correct； that all the products
were produced in
.............................................................
（country）
and that they comply with the origin requirements
specified for these products in the rules of origin for the acfta for the products exported to
.............................................................
（importing country）
.............................................................
place and date， signature of
authorised signatory
12. certification
it is hereby certified， on the basis of control
carried out， that the declaration by the
exporter is correct.
................................................................................
place and date， signature and stamp of
certifying authority
13
issued retroactively exhibition
movement certificate third party invoicing
overleaf notes
1. parties which accept this form for the purpose of preferential treatment under the asean-china free trade area preferential tariff：
brunei darussalam cambodiachina
indonesia laosmalaysia
myanmar philippines singapore
thailandvietnam
2.conditions： the main conditions for admission to the preferential treatment under the acfta preferential tariff are that products sent to any parties listed above：
（i）must fall within a description of products eligible for concessions in the country of destination；
（ii）must comply with the consignment conditions that the products must be consigned directly from any acfta party to the importing party but transport that involves passing through one or more intermediate non-acfta parties， is also accepted provided that any intermediate transit， transshipment or temporary storage arises only for geographic reasons or transportation requirements； and
（iii）must comply with the origin criteria given in the next paragraph.
3. origin criteria： for exports to the above mentioned countries to be eligible for preferential treatment， the requirement is that either：
（i）the products wholly obtained in the exporting party as defined in rule 3 of the rules of origin for the acfta；
（ii）subject to sub-paragraph （i） above， for the purpose of implementing the provisions of rule 2 （b） of the rules of origin for the acfta， products worked on and processed as a result of which the total value of the materials， parts or produce originating from non-acfta parties or of undetermined origin used does not exceed 60% of the fob value of the product produced or obtained and the final process of the manufacture is performed within territory of the exporting party；
（iii）products which comply with origin requirements provided for in rule 2 of the rules of origin for the acfta and which are used in a party as inputs for a finished product eligible for preferential treatment in another party/parties shall be considered as a product originating in the party where working or processing of the finished product has taken place provided that the aggregate acfta content of the final product is not less than 40%； or
（iv）products which satisfy the product specific rules provided for in attachment b of the rules of origin for the acfta shall be considered as products to which sufficient transformation has been carried out in a party.
if the products qualify under the above criteria， the exporter must indicate in box 8 of this form the origin criteria on the basis of which he claims that his products qualify for preferential treatment， in the manner shown in the following table：
circumstances of production or manufacture in the first country named in box 11 of this form
insert in box 8
（a）products wholly produced in the country of exportation （see paragraph 3 （i） above）
“wo”
（b）products worked upon but not wholly produced in the exporting party which were produced in conformity with the provisions of paragraph 3 （ii） above
percentage of single country content， example 40%
（c）products worked upon but not wholly produced in the exporting party which were produced in conformity with the provisions of paragraph 3 （iii） above
percentage of acfta cumulative content， example 40%
（d） products satisfied the product specific rules （psr）
“psr”
4. each article must qualify： it should be noted that all the products in a consignment must qualify separately in their own right. this is of particular relevance when similar articles of different sizes or spare parts are sent.
5. description of products： the description of products must be sufficiently detailed to enable the products to be identified by the customs officers examining them. name of manufacturer， any trade mark shall also be specified.
6. the harmonised system number shall be that of the importing party.
7. the term “exporter” in box 11 may include the manufacturer or the producer. in the case of mc the term “exporter” also includes the exporter in the intermediate party，
8. for official use： the customs authority of the importing party must indicate （ ü ） in the relevant boxes in column 4 whether or not preferential treatment is accorded
9. movement certificate： in cases of movement certificate， in accordance with rule 12 of the operational certification procedures， “movement certificate” in box 13 should be ticked （√）. the name of original issuing authorities of the party， date of the issuance and the reference number of the original certificate of origin （form e） to be indicated in box 13.
10. third party invoicing： in cases where invoices are issued by a third country， “the third party invoicing” in box 13 shall be ticked （√）. the invoice number shall be indicated in box 10. information such as name and country of the company issuing the invoice shall be indicated in box 7.
11. exhibitions： in cases where products are sent from the exporting party for exhibition in another party and sold during or after the exhibition for importation into a party， in accordance with rule 22 of attachment a of the rules of origin for the acfta， the “exhibitions” in box 13 should be ticked （√） and the name and address of the exhibition indicated in box 2.
12. issued retroactively： in exceptional cases， due to involuntary errors or omissions or other valid causes， the certificate of origin （form e） may be issued retroactively in accordance with rule 11 of attachment a of the rules of origin for the acfta. the “issued retroactively” in box 13 shall be ticked （√）.
正本（第二副本/第三副本）
1.产品运自（出口商名称、地址、国家）：
编号：
中国-东盟自由贸易区
优惠关税
原产地证书
（申报与证书合一）
表格e
签发
（国家）
见背页说明
2.产品运至（收货商名称、地址、国家）：
3.运输工具及路线（已知）：
离港日期：
船舶名称/飞机等：
卸货口岸：
4.官方使用
给予优惠待遇；
不给予优惠待遇（请注明原因）
进口成员方有权签字人签字
5.项目编号
6.包装唛头及编号
7.包装件数及种类；产品名称（包括相应数量及进口成员方hs编码）
8.原产地标准（见背页说明）
9.毛重或其他数量及价格（fob）
10.发票编号及日期
11.出口商声明
下列签字人声明上述资料及申报正确无讹，所有产品产自
（国家）
且符合中国-东盟自由贸易区原产地规则所规定的原产地要求，该产品出口至
（进口国）
地点和日期，有权签字人的签字
12.证明
根据所实施的监管，兹证明出口商所做申报正确无讹。
地点和日期，签字和发证机构印章
13.
补发 展览
流动证明 第三方发票
背页说明
1．为享受中国-东盟自由贸易区优惠关税协议下优惠待遇而接受本证书的缔约各方：文莱、柬埔寨、中国、印度尼西亚、老挝、马来西亚、缅甸、菲律宾、新加坡、泰国、越南
2．条件：出口至上述任一方的产品，享受中国-东盟自由贸易区优惠关税协议下优惠待遇的主要条件是：
必须是在目的国可享受关税减让的产品；
必须符合产品由中国东盟自由贸易区任一方直接运至进口方的运输条件，但如果过境运输、转换运输工具或临时储存仅是由于地理原因或仅出于运输需要的考虑，运输途中经过一个或多个中国-东盟自由贸易区非缔约方境内的运输亦可接受；以及
必须符合下述的原产地标准。
3．原产地标准：出口到上述国家可享受优惠待遇的货物必须符合下列要求之一：
符合中国-东盟自由贸易区原产地规则三的规定，在出口成员方完全获得的产品；
除上述第（1）项的规定外，为实施中国-东盟自由贸易区原产地规则二（二）的规定，使用原产于中国-东盟自由贸易区非缔约方或无法确定原产地的材料、零件或产物生产和加工产品时，所用材料、零件或产物的总值不超过生产或获得产品船上交货价格的60%，且最后生产工序在出口方境内完成；
符合中国-东盟自由贸易区原产地规则二规定的原产地要求的产品，且该产品在一方用作生产在其他一个或多个缔约方可享受优惠待遇的最终产品的投入品，如最终产品中中国-东盟自由贸易区成分总计不少于最终产品的40%，则该产品应视为原产于对最终产品进行生产或加工的一方；或
符合中国-东盟自由贸易区原产地规则附件二的产品特定原产地标准的产品应视为在一方进行了充分加工的货物。
若产品符合上述标准，出口商必须按照下列表格中规定的格式，在本证书第八栏中标明其产品申报享受优惠待遇所依据的原产地标准：
本表格第11栏列名的第一国生产或制造的详情
填入第8栏
（a） 出口国完全生产的产品 （见上述第3款（1）项）
“完全获得”
（b） 符合上述第3款（2）项的规定，在出口方加工但并非完全获得的产品
单一国家成分的百分比，例如40%
（c） 符合上述第3款（3）项的规定，在出口方加工但并非完全获得的产品
中国-东盟累计成分的百分比，例如40%
（d） 符合产品特定原产地标准（psr）的产品
“psr”
4．每一项商品都必须符合规定：应注意一批货物中的所有产品都必须各自符合规定，尤其是不同规格的类似商品或备件。
5．产品名称：产品名称必须详细，以使验货的海关官员可以识别。生产商的名称及任何商标也应列明。
6．协调制度编码应为进口方的编码。
7．第11栏“出口商”可包括制造商或生产商。作为流动证明时，“出口商”也包括中间方的出口商。
8．官方使用：不论是否给予优惠待遇，进口方海关必须在第4栏作出相应的标注（ö）。
9. 流动证明：作为流动证明时，按照签证操作程序规则十二条的规定，第13栏中的“流动证明”应予以标注（ö）。成员方的原始签证机构名称、签发日期以及原始原产地证书（form e）证书的编号也应在第13栏中注明。
10. 第三方发票：当发票是由第三国开具时，第13栏中的“第三方发票”应予以标注（ö）。该发票号码应在第10栏中注明。开具发票的公司名称及所在国家等信息应在第7栏中注明。
11. 展览：当产品由出口方运至另一方展览并在展览期间或展览后销售给一方时，按照中国-东盟自由贸易区原产地规则22的规定，第13栏中的“展览”应予以标注（ö）。展览的名称及地址应在第2栏中注明。
12. 补发：在特殊情况下，由于非主观故意的差错、疏忽或者其他合理原因，可按照中国-东盟自由贸易区原产地规则十一的规定补发原产地证书（form e）。第13栏中的“补发”应予以标注（ö）。
附件2
中华人民共和国海关
中国-东盟自由贸易区
流动证明申请书
申请单位：证书号码：
海关注册登记号码：
郑重声明：
本人被正式授权代表申请单位申请办理中国-东盟自由贸易区流动证明。本人保证本申请书及《中国-东盟自由贸易区流动证明》所列内容正确无误，如发现弄虚作假，冒充证书所列货物，或擅改证书，自愿按照有关规定接受处罚并负法律责任。现将有关情况申报如下：
原始原产地证书
证书编号
签发日期
签发机构名称
总数/重量
流动证明
最终目的国/地区
起运日期（已知）
贸易方式
商品fob总值（美元）
发票号码
总数/重量
序号
hs编码
货物名称
数/重量
单位
fob值（美元）
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
随附单证
备注：
申领人（签名）： 申请单位签章
电话：
日期： 年 月 日
流动证明所载信息（该页由申请人用英文填写）
1. products consigned from （exporter's business name，
address， country）
2. products consigned to （consignee's name， address，
country）
reference no.
asean-china free trade area
preferential tariff
certificate of origin
（combined declaration and certificate）
form e
issued in ______________
（country）
see overleaf notes
3. means of transport and route （as far as known）
departure date
vessel's name/aircraft etc.
port of discharge
4. for official use
preferential treatment given
preferential treatment not given （please
state reason/s
..................................................................................
signature of authorised signatory of the importing
party
5. item
number
6. marks and
numbers on
packages
7. number and type of
packages， description of
products （including quantity
where appropriate and hs
number of the importing
party）
8. origin criteria
（see overleaf
notes）
9. gross
weight or
other quantity
and value
（fob）
10. number and
date of
invoices
11. declaration by the exporter
the undersigned hereby declares that the above
details and statement are correct； that all the products
were produced in
.............................................................
（country）
and that they comply with the origin requirements
specified for these products in the rules of origin for the acfta for the products exported to
.............................................................
（importing country）
.............................................................
place and date， signature of
authorised signatory
13
issued retroactively exhibition
movement certificate third party invoicing
12. certification
it is hereby certified， on the basis of control
carried out， that the declaration by the
exporter is correct.
................................................................................
place and date， signature and stamp of
certifying authority
流动证明背页说明（英文，中文翻译见后）
1. parties which accept this form for the purpose of preferential treatment under the asean-china free trade area preferential tariff：
brunei darussalam cambodia china
indonesialaosmalaysia
myanmar philippines singapore
thailand vietnam
2. conditions： the main conditions for admission to the preferential treatment under the acfta preferential tariff are that products sent to any parties listed above：
（i）must fall within a description of products eligible for concessions in the country of destination；
（ii）must comply with the consignment conditions that the products must be consigned directly from any acfta party to the importing party but transport that involves passing through one or more intermediate non-acfta parties， is also accepted provided that any intermediate transit， transshipment or temporary storage arises only for geographic reasons or transportation requirements； and
（iii）must comply with the origin criteria given in the next paragraph.
3. origin criteria： for exports to the above mentioned countries to be eligible for preferential treatment， the requirement is that either：
（i） the products wholly obtained in the exporting party as defined in rule 3 of the rules of origin for the acfta；
（ii）subject to sub-paragraph （i） above， for the purpose of implementing the provisions of rule 2 （b） of the rules of origin for the acfta， products worked on and processed as a result of which the total value of the materials， parts or produce originating from non-acfta parties or of undetermined origin used does not exceed 60% of the fob value of the product produced or obtained and the final process of the manufacture is performed within territory of the exporting party；
（iii）products which comply with origin requirements provided for in rule 2 of the rules of origin for the acfta and which are used in a party as inputs for a finished product eligible for preferential treatment in another party/parties shall be considered as a product originating in the party where working or processing of the finished product has taken place provided that the aggregate acfta content of the final product is not less than 40%； or
（iv）products which satisfy the product specific rules provided for in attachment b of the rules of origin for the acfta shall be considered as products to which sufficient transformation has been carried out in a party.
if the products qualify under the above criteria， the exporter must indicate in box 8 of this form the origin criteria on the basis of which he claims that his products qualify for preferential treatment， in the manner shown in the following table：
circumstances of production or manufacture in the first country named in box 11 of this form
insert in box 8
（a） products wholly produced in the country of exportation （see paragraph 3 （i） above）
“wo”
（b） products worked upon but not wholly produced in the exporting party which were produced in conformity with the provisions of paragraph 3 （ii） above
percentage of single country content， example 40%
（c）products worked upon but not wholly produced in the exporting party which were produced in conformity with the provisions of paragraph 3 （iii） above
percentage of acfta cumulative content， example 40%
（d） products satisfied the product specific rules （psr）
“psr”
4. each article must qualify： it should be noted that all the products in a consignment must qualify separately in their own right. this is of particular relevance when similar articles of different sizes or spare parts are sent.
5. description of products： the description of products must be sufficiently detailed to enable the products to be identified by the customs officers examining them. name of manufacturer， any trade mark shall also be specified.
6. the harmonised system number shall be that of the importing party.
7. the term “exporter” in box 11 may include the manufacturer or the producer. in the case of mc the term “exporter” also includes the exporter in the intermediate party，
8. for official use： the customs authority of the importing party must indicate （ ü ） in the relevant boxes in column 4 whether or not preferential treatment is accorded
9. movement certificate： in cases of movement certificate， in accordance with rule 12 of the operational certification procedures， “movement certificate” in box 13 should be ticked （√）. the name of original issuing authorities of the party， date of the issuance and the reference number of the original certificate of origin （form e） to be indicated in box 13.
10.third party invoicing： in cases where invoices are issued by a third country， “the third party invoicing” in box 13 shall be ticked （√）. the invoice number shall be indicated in box 10. information such as name and country of the company issuing the invoice shall be indicated in box 7.
11. exhibitions： in cases where products are sent from the exporting party for exhibition in another party and sold during or after the exhibition for importation into a party， in accordance with rule 22 of attachment a of the rules of origin for the acfta， the “exhibitions” in box 13 should be ticked （√） and the name and address of the exhibition indicated in box 2.
12. issued retroactively： in exceptional cases， due to involuntary errors or omissions or other valid causes， the certificate of origin （form e） may be issued retroactively in accordance with rule 11 of attachment a of the rules of origin for the acfta. the “issued retroactively” in box 13 shall be ticked （√）.
流动证明背页说明（中文翻译）
1．为享受中国-东盟自由贸易区优惠关税协议下优惠待遇而接受本证书的缔约各方：文莱、柬埔寨、中国、印度尼西亚、老挝、马来西亚、缅甸、菲律宾、新加坡、泰国、越南
2．条件：出口至上述任一方的产品，享受中国-东盟自由贸易区优惠关税协议下优惠待遇的主要条件是：
必须是在目的国可享受关税减让的产品；
必须符合产品由中国东盟自由贸易区任一方直接运至进口方的运输条件，但如果过境运输、转换运输工具或临时储存仅是由于地理原因或仅出于运输需要的考虑，运输途中经过一个或多个中国-东盟自由贸易区非缔约方境内的运输亦可接受；以及
必须符合下述的原产地标准。
3．原产地标准：出口到上述国家可享受优惠待遇的货物必须符合下列要求之一：
符合中国-东盟自由贸易区原产地规则三的规定，在出口成员方完全获得的产品；
除上述第（1）项的规定外，为实施中国-东盟自由贸易区原产地规则二（二）的规定，使用原产于中国-东盟自由贸易区非缔约方或无法确定原产地的材料、零件或产物生产和加工产品时，所用材料、零件或产物的总值不超过生产或获得产品船上交货价格的60%，且最后生产工序在出口方境内完成；
符合中国-东盟自由贸易区原产地规则二规定的原产地要求的产品，且该产品在一方用作生产在其他一个或多个缔约方可享受优惠待遇的最终产品的投入品，如最终产品中中国-东盟自由贸易区成分总计不少于最终产品的40%，则该产品应视为原产于对最终产品进行生产或加工的一方；或
符合中国-东盟自由贸易区原产地规则附件二的产品特定原产地标准的产品应视为在一方进行了充分加工的货物。
若产品符合上述标准，出口商必须按照下列表格中规定的格式，在本证书第八栏中标明其产品申报享受优惠待遇所依据的原产地标准：
本表格第11栏列名的第一国生产或制造的详情
填入第8栏
（a）出口国完全生产的产品 （见上述第3款（1）项）
“完全获得”
（b） 符合上述第3款（2）项的规定，在出口方加工但并非完全获得的产品
单一国家成分的百分比，例如40%
（c） 符合上述第3款（3）项的规定，在出口方加工但并非完全获得的产品
中国-东盟累计成分的百分比，例如40%
（d） 符合产品特定原产地标准（psr）的产品
“psr”
4．每一项商品都必须符合规定：应注意一批货物中的所有产品都必须各自符合规定，尤其是不同规格的类似商品或备件。
5．产品名称：产品名称必须详细，以使验货的海关官员可以识别。生产商的名称及任何商标也应列明。
6．协调制度编码应为进口方的编码。
7．第11栏“出口商”可包括制造商或生产商。作为流动证明时，“出口商”也包括中间方的出口商。
8．官方使用：不论是否给予优惠待遇，进口方海关必须在第4栏作出相应的标注（ö）。
9. 流动证明：作为流动证明时，按照签证操作程序规则十二条的规定，第13栏中的“流动证明”应予以标注（ö）。成员方的原始签证机构名称、签发日期以及原始原产地证书（form e）证书的编号也应在第13栏中注明。
10. 第三方发票：当发票是由第三国开具时，第13栏中的“第三方发票”应予以标注（ö）。该发票号码应在第10栏中注明。开具发票的公司名称及所在国家等信息应在第7栏中注明。
11. 展览：当产品由出口方运至另一方展览并在展览期间或展览后销售给一方时，按照中国-东盟自由贸易区原产地规则22的规定，第13栏中的“展览”应予以标注（ö）。展览的名称及地址应在第2栏中注明。
12. 补发：在特殊情况下，由于非主观故意的差错、疏忽或者其他合理原因，可按照中国-东盟自由贸易区原产地规则十一的规定补发原产地证书（form e）。第13栏中的“补发”应予以标注（ö）。
