It moves your declaration into the FTA column
Korea Customs applies the agreement rate only when the declaration claims it and the origin evidence is there. No certificate, no claim — and the entry is assessed at MFN.
Korea has been cutting duty on Chinese-origin goods since December 2015 and keeps cutting until the phase-out ends. The lower rate is not automatic at the border: your import declaration only lands in the FTA column when it claims the agreement rate and carries origin evidence behind it. Form K is that evidence.
Form K is the preferential certificate of origin issued under the China–Korea Free Trade Agreement. Its official name is the Certificate of Origin for the China–Korea FTA; in the trade people call it Form K, the K certificate, or the CK certificate. The certificate number carries the treaty identifier K, and the form is completed in English.
It is issued in China by China Customs at the port of export or by CCPIT and its local branches, filed online and self-printed on A4 in color with the electronic seal and signature. File before or at the time of shipment, or within seven working days after it. Miss that window and a certificate can still be issued retroactively, up to one year from the shipment date, marked ISSUED RETROACTIVELY. Either way it stays valid for twelve months from the date of issue.
What it buys you: by the end of the phase-out Korea removes duty on 92% of its tariff lines for Chinese-origin goods, in cuts spread across 10, 15 and 20 years. Which line your product sits on decides the rate; the certificate decides whether you get that rate at all. Without it, your broker files at the MFN rate and the difference is collected at the border.
The two governments signed the agreement in June 2015 and put it into force on December 20, 2015 with the first round of tariff cuts; a second round followed on January 1, 2016. Form K operates under the origin rules in Chapter 3 of that agreement and the form set out in Annex 3-C.
The document is one page of numbered boxes: exporter, producer, consignee, means of transport and route, remarks, item lines with marks, description, six-digit HS code, origin criterion, quantity and invoice number and date, then the exporter's declaration and the issuing body's certification. It carries the word ORIGINAL and a unique certificate number, and box 10 states the basis on which the goods qualify — WO for wholly obtained, WP for produced entirely from originating materials, PSR where a product-specific rule is met. A certificate that leaves box 10 vague, or ticks a rule the shipment does not meet, is a certificate waiting to be pulled.
On the Chinese side two instruments govern it: the Measures on the Administration of the Origin of Import and Export Goods under the China–Korea FTA (GACC Order No. 229, as amended by Order No. 273 in 2024), which is the rulebook on how origin is decided, and the Measures for the Administration of Certificate of Origin Visa for Export Goods (GACC Order No. 270, effective September 1, 2024), which covers filing, review, issuance and reissuance.
Origin is decided one of three ways. Wholly obtained: grown, mined, caught or produced entirely in China or Korea. Produced exclusively from originating materials: everything that went into the goods already qualifies. Product-specific rule in Annex 3-A: non-originating materials were used, but the finished goods meet the rule written for their six-digit subheading — a change in tariff classification (CC, CTH or CTSH), a regional value content threshold (RVC 40 is the common one), a process requirement, or a combination of them. That third route is how nearly all manufactured exports qualify.
Where value content is the test, the calculation is (FOB value − value of non-originating materials) ÷ FOB value × 100%. Four supporting rules matter as much as the main one. Bilateral cumulation: Chinese materials count as Korean and Korean materials count as Chinese, so content from either side builds the regional value. De minimis: non-originating materials up to 10% of the FOB value are disregarded, but only where the rule is a tariff change. Sets: goods put up in a set may carry non-originating content up to 15% of the FOB value. Direct transport: goods may pass through a third country but may stay there no more than 12 months, must remain under customs control, and may not be manipulated beyond unloading, storage, repacking for preservation and similar handling.
One certificate covers one shipment and up to 20 item lines. Split consignments need separate certificates, and a certificate cannot be recycled for a later shipment of similar goods.
Your company name goes on the import declaration, so the duty assessment, the verification and the penalty exposure all land on your side of the transaction. Form K is the document that moves your goods into the FTA column and keeps them there.
Korea Customs applies the agreement rate only when the declaration claims it and the origin evidence is there. No certificate, no claim — and the entry is assessed at MFN.
Korea's MFN rates on many industrial inputs are already low, so the certificate changes little. On textiles, apparel, footwear, bags, home goods and a range of consumer products the difference is real money, and that is where the certificate earns its keep.
Your Korean broker needs the certificate number to link the preference claim to the import declaration. Paperwork that arrives late means an entry at the wrong rate, then a correction, a refund claim, or both.
Korea Customs verifies origin after release. The certificate, the invoice, the bill of materials and the production record are what closes the query. A thin file loses the preference; a clean file ends the conversation.
If the certificate arrives after the entry was filed at MFN, the agreement allows a refund application up to one year after importation. Anti-dumping cases, quota administration and import statistics all run on origin too.
Landed cost is duty plus VAT plus freight plus clearance. Take duty out of the model and the price you can afford to pay your supplier rises by that amount — which is the real argument for the certificate, decided before the order ships.
Only two kinds of office in China can issue a Form K — China Customs, and CCPIT with its local branches. Both produce a certificate Korea accepts, and both are filed online. Which one you use is usually settled by your contract, your letter of credit, or where your supplier already files.
| Channel | What it is | Where it is filed | Use it when |
|---|---|---|---|
| China Customs | Government issuing authority — the customs house covering the port of export | Internet + Customs at online.customs.gov.cn (origin certificate module), or the Single Window at singlewindow.cn | You want the certificate tied to the export declaration and to electronic origin data |
| CCPIT | Chamber issuer — the China Council for the Promotion of International Trade and its local branches | CCPIT origin certificate system at co.ccpit.org, or declare.ecoccpit.net | Your buyer or bank wants a chamber-issued certificate, or the supplier already files everything through CCPIT |
Filing is electronic end to end. Submit in one of the systems above, the authority reviews it online, and once it clears the certificate is self-printed — A4, color, with the electronic seal and the authorized signature. That printout carries the same legal effect as a pre-printed form, and the agreement expects only one original hard copy to be printed.
There is no residency requirement. Any customs house or local CCPIT branch takes an online filing. Cargo out of Shenzhen and the Pearl River Delta is normally filed with Shenzhen Customs or CCPIT Shenzhen, which keeps review and rework in one place. Cargo out of Qingdao, Weihai, Shanghai, Ningbo, Tianjin, Dalian or Xiamen is filed with the office that matches the port of export — and those northern ports are where most Korea-bound volume actually loads.
The rule is short. The certificate is issued on application by the exporter, the producer, or an authorized representative acting under the exporter's responsibility. In practice that produces three arrangements.
The manufacturer registers, keeps its own profile current and files its own certificates. Tightest control over origin data, and it works well when the product range is narrow and the documents desk is staffed.
The exporter applies in its own name, so the certificate matches the invoice and the bill of lading it issued. The usual setup for high-volume exporters with a dedicated documents team.
The certificate still carries your supplier's name or yours — never ours. This is the route for importers whose supplier has no registration, no documents desk, or cargo spread across several ports.
Before a first certificate can be filed, the exporter's profile has to exist in the system: business licence, unified social credit code, Chinese and English name and address, and the customs registration number. Self-printing also needs the company seal and the signatory's signature uploaded and authorized. Where we file as agent, the power of attorney is registered in the e-port system as well as signed on paper.
None of this is difficult; all of it takes a day or two when the supplier has never filed before. That is the part to start on the day the order is confirmed, not the day the container is booked.
The agreement sets the window precisely: issued before shipment, at the time of shipment, or within seven working days after it. That is not bureaucratic fussiness. The certificate has to carry the departure date, the vessel and voyage, the port of loading and the port of discharge, and none of those exist until the booking is confirmed.
Departure date, vessel and voyage, discharge port are fixed. Pull the invoice, packing list, HS code and the origin support for the goods.
Decide which Annex 3-A rule the product meets and assemble the bill of materials or cost build-up that proves it. Do it before filing, not after a query.
The issuing office completes review within two business days of accepting the filing. Self-print, then check the number, the seal, the signature and the ORIGINAL marking.
PDF goes out ahead so your Korean broker can prepare the declaration; the original travels with the documents or by courier.
You are still inside the rules. A certificate can be issued retroactively up to one year from the shipment date, filed with the bill of lading or air waybill as proof of that date, and it carries the words ISSUED RETROACTIVELY in the remarks box. Good cause is required — force majeure, an involuntary error, an omission — and the issuing office will want to know what it was. Two practical limits: no retroactive certificate where the goods have been returned or where origin cannot be established, and some letters of credit refuse a certificate dated after the bill of lading.
Filing it yourself and having us file it walk the same official path. What changes is who fills the boxes, who checks them against the rest of the file, and who does the rework when something is wrong.
Destination Korea, goods of Chinese origin, and a tariff line where duty is still charged. If the line is at zero MFN anyway, the certificate is paperwork for the file, not a saving.
Read the Annex 3-A rule for the six-digit subheading, then work out whether the goods are wholly obtained, made from originating materials only, or meet a tariff-change, value-content or process rule.
Bill of materials, supplier invoices for the non-originating inputs, cost build-up where value content is the test. This is the file that answers a verification six months later.
Invoice, packing list, bill of lading. Number and date, value, package count, gross and net weight, marks — the four corners have to agree before anything is filed.
Exporter, producer and consignee details, transport and routing, goods description taken line by line from the invoice, HS code, origin criterion. No catch-all wording in the description box.
Customs or CCPIT reviews within two business days and normally lists every needed correction in one pass, which is why a clean file saves a full round trip.
Self-print A4 in color, or collect at the counter. Check the certificate number, seal, signature and the ORIGINAL marking before the page leaves the office.
PDF to your broker immediately, original with the document set or by courier. Keep the certificate and the application file for three years — that is what gets produced when a verification arrives.
The list is short, and one item on it runs longer than a plain CO requires: Form K asks for the basis of the origin claim, and that is the part reviewers and Korean customs both read closely.
Two separate charges, two separate reasons. The issuing office takes no certificate fee — neither China Customs nor CCPIT publishes one. What you pay is the agent's service fee for the work behind the document.
China Customs issues origin certificates without a certificate charge, and CCPIT's fee schedule shows the same. Review, form stock, electronic seal and electronic signature are not billed to the applicant.
Our fee covers the filing work — settling the origin criterion, assembling the support file, reconciling the documents, filing, tracking review, printing, delivery, and rework if a box is wrong. Quoted per certificate.
Four documents that look alike on the page and do different jobs at a Korean import declaration. Filing the wrong one is the most common reason a preference claim fails on arrival.
| Document | Code | What it does at a Korean entry | Use it when |
|---|---|---|---|
| Form K — China–Korea FTA certificate of origin | K | Supports the FTA claim: Korea's agreement rate on Chinese-origin goods, provided the Annex 3-A rule for the line is met. | Goods are Chinese origin and duty would otherwise be charged. The default choice for China-to-Korea cargo. |
| CO — non-preferential certificate of origin | C | Proves Chinese origin only. No treaty rate, no reduction; supports the MFN column and origin-based controls. | Your bank or broker wants proof of origin without a preference claim, or the destination has no agreement with China. |
| Form B — Asia-Pacific Trade Agreement certificate | B | A narrower margin than the FTA: APTA cuts apply to a negotiated list, so the rate is usually better than MFN and usually worse than Form K. | The goods fail the China–Korea origin rule but sit on the APTA concession list for Korea. |
| RCEP certificate — Regional Comprehensive Economic Partnership | RC | Another route to a reduced rate, on RCEP rules rather than the bilateral ones, with its own schedule for Korea. | The product fails the bilateral rule but meets the RCEP rule, or the supply chain spans several RCEP countries. |
Issuance is the start, not the end. Korea Customs verifies preference claims after release, and the question in a verification is rarely “is there a certificate” — it is “does this certificate hold up”.
Imported components declared as wholly obtained, or a value-content claim that never reached the threshold. The heaviest category, and the one that survives an audit years later.
“Machine parts”, “fittings”, “goods” — that is not a description. Each invoice line needs the item, the specification, the model and the quantity, with the HS code beside it.
The Chinese export code and the Korean HSK line can differ in structure, and the Annex 3-A rule applies to the subheading. A code mapped to the wrong line can put the goods outside the rule.
Invoice date, value, package count, gross weight, marks — any difference against the packing list, bill of lading or declaration invites a closer look, and amendments cost more than clean filings.
Cargo routed through Hong Kong, Busan or another hub needs proof that it stayed under 12 months, under customs control, and unmanipulated. Without a through bill of lading or a non-manipulation record, the direct-transport condition is unproven.
A certificate past its twelve-month validity, or one issued after shipment without the retroactive marking and the reason behind it, does not support the claim. The entry then sits at MFN until it is corrected.
The questions importers actually send us, answered without the treaty language.
It is the origin evidence behind the preference claim. Your broker states in the declaration that the goods qualify under the China-Korea FTA and attaches the certificate number; Korea Customs then applies the agreement rate instead of MFN. Without a valid certificate the declaration is assessed at MFN, and the rate difference is collected at the border.
The invoice is not origin evidence. Korea requires a valid certificate of origin at the time the import declaration is made, issued by an authorized body in China and carrying that body's signature and seal. An exporter's own statement on the invoice is not a substitute under this agreement, and it will not move the entry into the FTA column.
Not automatically. Korea's schedule removes duty on 92% of tariff lines for Chinese-origin goods by the end of a phase-out that runs up to 20 years, and a minority of lines stay outside the cuts. Your HSK line decides the rate; the certificate decides whether you get it. Plenty of industrial inputs are at zero MFN already, where the certificate saves nothing.
The issuing office completes review within two business days of accepting the filing. With clean documents most certificates clear in one working day. A same-day request depends on that day's queue and has to be arranged before the filing goes in, not after.
The exporter named on the certificate, or the producer of the goods, or an authorized representative acting under the exporter's responsibility. When we file on your behalf, the certificate stays in your supplier's name or yours, never in ours, and the power of attorney is registered with the issuing office.
The issuing authority charges no certificate fee; China Customs and CCPIT both publish a zero charge. What you pay is the agent's service fee, quoted per certificate and itemized by the work involved: origin analysis, filing, rush handling, amendment, chamber stamp or courier.
Yes, retroactively, up to one year from the shipment date, with the bill of lading or air waybill as proof of that date. The certificate carries the words ISSUED RETROACTIVELY and good cause has to be shown. Two caveats: no retroactive certificate where the goods were returned or origin cannot be established, and some letters of credit refuse a certificate dated after the bill of lading.
Twelve months from the date of issue, and it has to be in force on the date the import declaration is filed in Korea. Amendments and reissues carry the validity of the original rather than restarting the clock, so a correction late in the cycle does not buy another year.
Whichever rule Annex 3-A sets for your six-digit subheading: a change in tariff classification (CC, CTH or CTSH), a regional value content threshold (RVC 40 is the common one), a specific process, or a combination. Value content is (FOB value minus non-originating material value) divided by FOB value. Non-originating materials up to 10% of the FOB value may be disregarded, but only where the rule is a tariff change.
Yes. Bilateral cumulation treats materials originating in either country as originating in the other, so Chinese content in a Korean-made input, or the reverse, counts toward the rule. Keep the supplier declarations that prove the originating status of those inputs; cumulation is only as good as the paper behind it.
Direct transport allows a third-country stop as long as the goods stay no more than 12 months, remain under customs control, and are not manipulated beyond unloading, storage, repacking for preservation or similar handling. Keep the through bill of lading, the discharge and reload records, and any non-manipulation certificate. Without them the condition is unproven at verification.
File the agreement whose origin rule your goods actually meet, and compare the resulting rate. Form K gives Korea's FTA rate on Chinese-origin goods. Form B gives the narrower APTA concession, usually better than MFN but worse than the FTA. RCEP has its own schedule and its own accumulation rules, which can help where the supply chain runs through other member countries. One shipment can qualify for all three on paper; only one claim gets filed.
Tell us the HSK line, the Incoterms, and what your broker in Korea has asked for. You get a certificate recommendation, the document checklist and an itemized quote for the filing — handled in Shenzhen, for cargo out of any China port.