A claim that goods are eligible for preferential tariff treatment shall be supported by a Certificate of Origin (CO) issued by an Issuing Authority/Body notified to the other Parties. Details of the Issuing Authorities/Bodies shall be notified by each Party, through the ASEAN Secretariat.

The manufacturer, producer, or exporter of the good or its authorised representative shall apply in writing to an Issuing Authority/Body requesting a pre-exportation examination of the origin of the good to be exported. The result shall be accepted as the supporting evidence in issuing a CO.

The CO shall:

(i)	be in hardcopy;
(ii)	bear a unique reference number separately given by each place or office of issuance;
(iii)	be in the English language; and
(iv)	bear an authorised signature and official seal of the Issuing Authority/Body.

The original CO shall be forwarded by the exporter to the importer for submission to the Customs Authority of the importing Party. Multiple goods declared on the same CO shall be allowed, provided that each good is originating in its own right.

An Issuing Authority/Body of an intermediate Party shall issue a back-to-back CO, if an application is made by the exporter while the good is passing through that intermediate Party.

The CO shall be valid for a period of 12 months from the date of issue and must be submitted to the Customs Authority of the importing Party within that period.

Under the AANZFTA, each Party shall provide in writing advance rulings in respect of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goods.

A Party may modify or revoke an advance ruling if the ruling was based on an error of fact or law (including human error), the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact or circumstance on which the ruling is based.