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Customs & Trade

APTA Rules of Origin

UNESCAP Bangladesh Customs (NBR) 29 Jun 2026 PDF · 73.51 KB
APTA rules of origin EPB Form APTA preferential
PDF
APTA Rules of Origin.pdf
73.51 KB · PDF document

Executive Summary

The Asia-Pacific Trade Agreement (APTA) Rules of Origin (Annex II of the APTA Agreement) define the criteria that products must meet to qualify for preferential tariff treatment under APTA. APTA is the oldest preferential trade agreement in the Asia-Pacific region (signed in 1975 as the Bangkok Agreement, renamed APTA in 2005). Current members: Bangladesh, China, India, Lao PDR, Republic of Korea, Sri Lanka. The general rule requires either: (a) 35% domestic value content (i.e., the value of materials originating in the exporting member state plus the value added there must be at least 35% of the FOB value), OR (b) the product falls under specific list (List A — wholly obtained, List B — sufficient processing). Cumulation is allowed: inputs from any APTA member count towards the 35% threshold. To claim preference, the exporter must obtain a Movement Certificate (Form APTA) issued by the designated competent authority in the exporting country (in Bangladesh: EPB). Form APTA must be presented to customs at the time of import in the destination member state.

Key Points

  • Annex II of the APTA Agreement
  • APTA members: Bangladesh, China, India, Lao PDR, Korea, Sri Lanka
  • General rule: 35% domestic value content
  • Alternative: wholly obtained (List A) OR sufficient processing (List B)
  • Cumulation: APTA member inputs count towards 35%
  • Movement Certificate: Form APTA (issued by EPB in Bangladesh)
  • Form APTA presented at destination customs
  • APTA signed 1975 (as Bangkok Agreement), renamed 2005
  • Bangladesh competent authority: Export Promotion Bureau (EPB)
  • Third-party invoicing allowed (with notification)
  • Direct consignment rule applies (transhipment permitted with conditions)

Full Details

Asia-Pacific Trade Agreement (APTA) rules of origin document. Defines criteria for products to qualify for preferential tariff treatment under APTA.

Publication Info

AuthorUNESCAP
PublisherBangladesh Customs (NBR)
CategoryCustoms & Trade
Published29 Jun 2026
Synced29 Jun 2026
Yes
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PDF
Format
73.51 KB
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FilenameAPTA Rules of Origin.pdf
TypePDF
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