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 Certificate Of Origin

Rules Of Origin

In determining whether a product is originating in Brunei Darussalam, an Ordinary Certificate of Origin or a Preferential Certificate of Origin can be issued if the exporter/manufacturer meets the relevant criteria of being locally produced / manufactured under the various Schemes of Preference and Free Trade Agreement.

Origin Criteria
To qualify that a product is originating in Brunei Darussalam, it must be either : Wholly Obtained in Brunei Darussalam, i.e. wholly produced or obtained in Brunei Darussalam without any imported materials or 

Manufactured in Brunei Darussalam from materials and parts, which are either wholly or partially imported, according to the appropriate rules of origin and must not be made through a simple or minimal operations as stipulated in the relevant Free Trade Agreement. 

Depending on the Free Trade Agreement or preferential scheme, for manufactured product, the rules of origin is either one or a combination of the following criteria:

The value-added or percentage criterion
Under the value added criterion, the origin is determined by the percentage of either the imported materials or the local materials plus the direct processing cost in relation to the ex-factory cost or ex-factory price of the product.

The Process Criterion
For this criterion, the imported materials must have undergone substantial transformation. This result in the final product qualifying to be classified under a different tariff classification, as distinct from those classified for the imported materials. There are however exception to this rule.

The following guidelines provide a quick overview of the various Rules of Origin that exporters/manufacturers in Brunei Darussalam need to meet in order to qualify for an Ordinary CO and a Preferential CO under various schemes of preferences and Free Trade Agreements. 

1. Ordinary CO (TRD 1) and Other Schemes (e.g.. GSP)
Ordinary CO = Product must be wholly obtained or manufactured in Brunei with at least 25% of local content based on the ex-factory price of the finished product,

2. GSP = Each preference-giving country has its own percentage rule, for example:
  • Australia = 50 %
  • Canada = 60 % local content,
  • Japan/ EU = 50 % local content