Technically reviewed by Vincent, Founder at HEXVARO
Last reviewed
When Form E applies
Form E is accepted by Brunei, Cambodia, China, Indonesia, Laos, Malaysia, Myanmar, the Philippines, Singapore, Thailand and Vietnam. It only helps if the goods qualify and your country applies a lower ACFTA rate than its normal rate. Check that rate for your exact HS code with your customs broker before you compare offers.
Form E deals with the preferential customs duty only. Ask your broker separately about any other import charges or trade measures on your product.
Origin criteria shown in Box 8
Box 8 of the form states how the goods qualify. The exporter and the issuing body confirm which criterion applies to your product and HS code.
| Box 8 entry | Meaning | What it means for fasteners |
|---|---|---|
| WO | Wholly produced or obtained in a Party | Rarely relevant to manufactured steel fasteners |
| PE | Produced in a Party exclusively from originating materials | Possible when all input materials are originating |
| Percentage, e.g. 40% | ACFTA regional value content | The actual percentage is declared |
| CTH | Change in tariff classification at the four-digit level | Non-originating inputs must change heading |
| PSR | Product-specific rule | Applies where a specific rule exists for the product |
Timing and validity
- Issue: before or at the time of shipment.
- Retroactive issue: possible if the form was not ready by shipment or within three days after, and must happen within 12 months of shipment. Box 13 is then marked Issued Retroactively.
- Validity: the form must reach the importing customs authority within one year of issue.
- Low-value shipments: consignments up to US$200 FOB can use a simplified exporter declaration instead.
Shipping through a third country
If goods transit a country outside ACFTA, customs can ask for a through bill of lading issued in the exporting country, the Form E, a copy of the original commercial invoice and evidence that the transit conditions were met. Tell your supplier about the routing before booking.
If goods pass through another ACFTA country and are re-exported, that country can issue a Movement Certificate against the valid original. The goods must stay under customs control and can only be repacked or handled logistically. The Movement Certificate expires on the same date as the original.
If a third-party company invoices the goods
Form E can still be accepted when the sales invoice comes from a company in a third country. The invoice number goes in Box 10, the matching box in Box 13 is ticked, and the third-party invoice is attached. The exporter and consignee must be in ACFTA Parties.
Common Form E errors on fastener shipments
Agree the HS codes and the description of each line before production. Box 7 uses the importing party's six-digit HS number, so send your broker's classification with the RFQ.
- The product description, quantity or weight does not match the goods shipped.
- The invoice and packing list do not match the form.
- The consignee or notify party changes after the form is issued.
- The form arrives too late for clearance, or expires before it is submitted.
- Mixed items are listed without checking that each item qualifies on its own.
What to include in your RFQ
HEXVARO arranges Form E on qualifying shipments. Eligibility is confirmed for each order, because it depends on the product, its materials and the destination.
- Destination country and port.
- The HS code your broker will declare for each line.
- Consignee and notify party exactly as they should appear.
- Planned routing, and whether any third-party invoicing is involved.
- Whether your broker needs a draft for approval before issue.
Frequently asked questions
Does Form E make fastener imports duty free?
Not automatically. The rate depends on your country's ACFTA schedule and your exact HS code. Ask your customs broker to confirm it before ordering.
How long is a Form E valid?
It must be submitted to the importing customs authority within one year of its issue date.
Can Form E be issued after the goods ship?
Yes. Retroactive issue is possible within 12 months of shipment, and Box 13 is marked Issued Retroactively. Issuing before or at shipment is simpler.
Can one Form E cover several sizes or products?
Yes, if each item qualifies on its own. A problem with one item should not hold up the other items on the same form.
What if customs disagrees with the HS code?
A small discrepancy, such as a tariff classification difference, does not automatically invalidate the form if origin is not in doubt and the form matches the goods. Customs may take a deposit or the higher duty until it is resolved.
Should I use Form E or the RCEP certificate?
They are separate agreements with their own rules. Ask your broker to compare the duty and origin rule for your HS code under each one.
Does ACFTA 3.0 change Form E?
An August 2026 report said the upgrade still awaited completion of China's domestic procedures. Check its current status with your broker before relying on any change.
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