About Certificate of Origin (CO)


​In Brunei Darussalam, Certificate of Origins are issued by Trade Division, Ministry of Finance and Economy. 

The Certificate of Origin (CO) Office is located at Level 1 (Ground Floor), Ministry of Finance and Economy.

Click here to view the Certificate of Origin



A certificate of Origin is a document to certify the origin of the goods imported into any country.

In determining whether a product is originating in Brunei Darussalam, an Ordinary Certificate of Origin or a Preferential Certificate of Origin can be issued for products that meet the relevant criteria or Rules of Origin under the various Free Trade Agreements (FTAs).


Rules of Origin (ROO), also known as Origin Requirements, are a set of criteria that need to be met to determine the origin of the product. For further information on ROO, manufacturers or traders can visit https://bruneitrade.mofe.gov.bn/ and click on Trade Information and Document and go to Origin Requirements.

CO is required for Traders to identify where the goods or commodities come from and, where applicable, avail to the preferential rates under the various FTAs.

Currently, there are two types of CO: Ordinary CO (Non-Preferential CO) and Preferential CO.

​No, it is not necessary as applying for CO is not a requirement to export. CO is only required to identify where the goods or commodities come from and, where applicable, to apply for preferential rates under the various FTAs.

For example, a Preferential CO may be applied by manufacturers or traders who wish to obtain preferential rates (tariff reduction or exemption) under a certain FTA. An Ordinary CO may be issued for exporters who wish to do so if the Ordinary CO is requested by the importing country.

For further information on preferential rates, traders can visit www.bruneitrade.mofe.gov.bn, under Trade Information and Documents and then go to FTA rates.

​No, it is not necessary as the CO is not a requirement to import. However, if manufacturers or traders would like to apply for preferential rates (tariff reduction or exemption) and the goods or materials to be imported fulfill specific Rules of Origin under a Free Trade Agreement, the importers may request the CO from their suppliers. 

Importers may then apply for the preferential rates at Level 1 (Ground Floor), Ministry of Finance and Economy.


​Ordinary CO is issued for goods or materials which are produced in Brunei Darussalam which meets the following criteria:

  • A minimum local content of 25%; or
  • Attained a Change in Tariff Heading (CTH).

While Preferential CO is issued for goods or materials which are manufactured in Brunei Darussalam and fulfill the Rules of Origin under the specific Free Trade Agreement. There are eight (8) FTAs that Brunei Darussalam have ratified. These are:

Bilateral FTA

  • Form BJEPA | Brunei – Japan Economic Partnership Agreement (BJEPA)

Regional FTA

  • Form D | ASEAN Trade in Goods Agreement (ATIGA)
  • Form E | ASEAN – China Free Trade Area (ACFTA)
  • Form AK | ASEAN – Korea Free Trade Area (AKFTA)
  • Form AANZ | ASEAN-Australia-New Zealand (AANZFTA)
  • Form AI | ASEAN – India Free Trade Area (AIFTA)
  • Form AJCEP | ASEAN – Japan Comprehensive Economic Partnership (AJCEP)
  • Form AHK | ASEAN – Hong Kong, China Free Trade Agreeemnt (AHKFTA)



Registration and Application of CO

Yes, manufacturers or traders need to be registered in order to apply for CO. In order to register, please visit the Certificate of Origin (CO) Office located at the Ground Floor, Island Block, Ministry of Finance and Economy.

​Yes, a manufacturer or trader only needs to register once.

No registration fee is required.

5 Supporting Documents:

  • Business Registration
  • Invoice
  • Packing List
  • Bill of Lading and;
  • Delivery Order

CO Approval will only take one (1) working day, provided that all information and supporting documents are complete.




Application is not free for preferential Certificate of Origin. A minimal processing fee of BND2.00 is applied for each CO processed.

Manufacturers or traders may collect the CO forms from the Certificate of Origin (CO) Office located at Level 1 (Ground Floor), Island Block, Ministry of Finance and Economy.

CO is valid for 1 year from date of issuance.

No, supporting documents have to be provided in hardcopy.

To export to Japan, exporters may use either Form AJCEP or Form BJEPA, subject to which FTA would give better preferential rates.

Yes, but only applicable for preferential CO under the under the ASEAN Trade in Goods Agreement (ATIGA). To apply, the exporter is required to fill in the registration form and will be given training on how to use the online system under the BDNSW.

Traders can apply for Preferential CO under the ASEAN Trade in Goods Agreement (ATIGA) via Brunei Darussalam National Single Window (BDNSW).

The BDNSW System is used to design, implement and operate Single Electronic Window for the Ministry of Finance and Economy of Brunei Darussalam for customs clearance of traded goods, thus creating a single point to submit standardized information and documents to meet legal import, export and customs-transit requirements.

BDNSW system is under the purview of Royal Customs and Excise Department, Ministry of Finance and Economy

Link to BDNSW: https://bdnsw.mofe.gov.bn/




Registered traders may request for the Preferential CO form for exporting by e-mail to CO Office at coo.officebrunei@mofe.gov.bn



Registration of CO

  • Self-assessment checklist:
  1. Exporting Country:__________
  2. The country Exporter wish to export has Free Trade Agreement?
  3. Are your goods/materials eligible for preferential tariff treatment?
  • Submit the registration form to Certificate of Origin Office at Ground Floor, Ministry of Finance ad Economy
  • Prepare and submit Manufacturing Cost Statement using the prescribed format for verification that the goods / materialsmeet the necessary Rules of Origin criteria.
  •  An inspection to the exporters / manufacturer’s factory will be arranged to examine that it has the facilities and manpower to manufacture the product and keeps proper records of its operations.
  • Once registration is approved, procced to apply for the non-preferential / preferential COO with supporting documents (invoice, packing list & bill lading / delivery order)

MCS is a cost statement that includes the costs of all resources that are put into production of the good or product which include the raw materials, direct labor cost, direct overhead cost and other cost. One MCS is required for each exported good or product.

Yes, sample format for MCS can be found under the For Exporter Tab, Certificate of Origin.

Yes, exporters are required to submit another MCS when exporting new products

Please submit the completed form and supporting documents to:

Certificate of Origin (CO) Office
Level 1 (Ground Floor)
Ministry of Finance and Economy

HS Codes and Import Duties

For identification and classification are normally in the accordance with the Harmonized Commodity Description System. The agency is determining HS Code is Royal Custom and Excise Department (RCED)

Further information regarding the use of HS Codes, please contact:

 

Royal Custom and Excise Department (RCED)

H.M Customs House, Jalan Menteri Besar

Bandar Seri Begawan BB3910 Brunei Darussalam

 

Telephone: (673) 2382333 / 2382361

Fax: (673) 2382666

Email: info@customs.mofe.gov.bn


General Questions

No, Trade Division does not find buyers. However, there is a platform under International Trade Events where companies can participate in the International trade events according to the category/sector of the events the manufacturers/companies wish to participate in.

For further information on International Trade Events, manufacturers or traders can visit https://bruneitrade.mofe.gov.bn and click on International Trade Events.

To obtain information on import and export requirements (non-tariff measures), traders may visit  TRAINS – The global database on Non-Tariff Measures. Step by step tutorials to search for import and export requirement can be found under ‘For Export’ and ‘For Import’.

Trade Division is located at Level 3, Ministry of Finance and Economy.

Certificate of Origin (CO) is located at Level 1 (Ground Floor), Ministry of Finance and Economy.

The ASEAN-wide Self-Certification Scheme (AWSC) is a trade facilitation initiative that allows exporters who have demonstrated their competence to comply with ATIGA rules of origin requirements, known as “certified exporters”, to self-certify the origin status for their goods to be eligible for ATIGA tariff preferences. With this new implementation, Certified Exporters are now able to make out Origin Declaration to all ASEAN Member States