马来西亚FORM E办理流程

　　可签发FORM E 证书的国家为：中国、老挝、越南、泰国、缅甸、柬埔寨、菲律宾、文莱、印度尼西亚、马来西亚和新加坡（东盟成员国）

　　1.对于使用了非原产材料，列入特定原产地标准（PSR）清单，原产地规则为税则归类改变、区域价值成分、加工工序，或者是上述标准组合的产品，如何判断原产及填写原产地标准？

　　——无论选择何种标准，只要符合原产地规则，填写“PSR”

　　2.国内公司是否为第三方？

　　答：国内公司不属于协定第三方概念。
第三方指非缔约方或是缔约方中其他国家或地区（比如，中国为出口商，印尼为进口商，第三方可以为香港、马来西亚、韩国等

　　3.对于存在第三方，证书如何填写？

　　答：对于第三方开具发票的，应在原产地证书第13栏勾选“第三方发票”，在第10栏填写第三方发票号码，并在第7栏注明第三方公司名称和国别

　　办理条件：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。

　　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

　　同样的，我们也可以办理一般CO证件，但是相对于FORM E证书而已，将没有减免关税，价格就会稍微贵一些

　　——欢迎办理中-东盟FORM E地证，欢迎咨询各类原产地证

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