Market Access

MFAT’s Trade Division performs regular research and produces Market Access information to facilitate Samoan exports to overseas markets. This page contains Rules of Origin for bilateral and regional trade arrangements, and preferential schemes for Samoa as a Least Developed Country (LDC).

Pacific Island Countries Trade Agreement (PICTA)

Entered into force in April 2003, PICTA is a free trade agreement amongst the 14 Forum Island Countries (FICs). At present, eligible Samoan exports are accorded preferential duties in Fiji, Cook Islands, Vanuatu, Solomon Islands and Niue.


HOME	EMBASSIES	SCHOLARSHIPS	TRADE	CONVENTIONS/TREATIES	PUBLICATIONS	VISAs	NEWS	UPCOMING EVENTS	ABOUT US
Market Access
Market Access Brochure Market Access Brochure July 2011 Market Access Brochure March 2010 General Information on Trading Arrangements MFAT’s Trade Division performs regular research and produces Market Access information to facilitate Samoan exports to overseas markets. This page contains Rules of Origin for bilateral and regional trade arrangements, and preferential schemes for Samoa as a Least Developed Country (LDC). Information contained in this publication is correct at the time of printing. Pacific Island Countries Trade Agreement (PICTA) South Pacific Regional Trade and Economic Cooperation Agreement (SPARTECA) SPARTECA TCF (Textiles, Clothing, Footwear) Generalised System of Preferences (GSPs) Australia New Zealand Canada USA Japan European Union India China Zero-Tariff Treatment Scheme Republic of Korea Anticipated Trading Arrangements ACP-EU Economic Partnership Agreements (EPAs) Pacific Closer Economic Relations (PACER) Plus Samoa’s WTO Accession Pacific Island Countries Trade Agreement (PICTA) Entered into force in April 2003, PICTA is a free trade agreement amongst the 14 Forum Island Countries (FICs). At present, eligible Samoan exports are accorded preferential duties in Fiji, Cook Islands, Vanuatu, Solomon Islands and Niue. Rules of Origin (ROOs) (a) Wholly produced or obtained in Samoa or (b) The final process of manufacture must take place in Samoa, and total expenditure on originating materials, labour and overhead costs is not less than 40% of the total expenditure. A 2% margin of tolerance may be applied upon agreement by the parties for a limited period of time only. PICTA Certificate of Origin (Form FIC1) can be uplifted from the Ministry for Revenue (Samoa Customs Services). South Pacific Regional Trade and Economic Cooperation Agreement (SPARTECA) Entered into force in 1981, SPARTECA is a non-reciprocal trade agreement under which New Zealand and Australia offer duty-free and unrestricted access for virtually all products originating from the developing Forum Island Countries (FICs) subject to ROOs. *Rules of Origin (ROOs)* (a) Goods wholly obtained in Samoa or (b) Manufactured goods in which *at least 50%* of the ex-factory or cost of goods (material / labour) originate from Samoa, any other FIC or Australia / New Zealand. (c) Manufacture and the last process of manufacture must be performed in Samoa. A 2% margin of tolerance in certain unforeseen circumstances may be applied to the 50% rule, resulting in a 48% requirement, but this provision requires specific approval. *Australian Special Provisions* Freight from the port/airport to the plant or factory in a FIC is a qualifying expenditure. The previous rule of 25% minimum FIC qualifying expenditure, where materials produced/manufactured in New Zealand are used in manufacture, has been removed. *New Zealand Special Provisions* There is a 45% rule for specified items of clothing; these are identified by a tariff reference (tariff heading, tariff sub-heading, or tariff item). 25% minimum FIC content where Australian materials are used in manufacturing. SPARTECA TCF (Textiles, Clothing, Footwear) This scheme provides duty free entry for certain textiles, clothing and footwear products manufactured in FICs when those products have a lower level of value-added (or local content) than required under SPARTECA. *Rules of Origin (ROOs)* The value added (or local area content) requirement is *not less than 25%.* Generalised System of Preferences (GSPs) The GSP is a system whereby developed countries (and developing countries declaring themselves in a position to do so) grant preferential treatment through duty-free and quota-free (DFQF) access to eligible products from Developing Countries (DC) and Least Developed Countries (LDC). Samoa is currently declared by the United Nations as an LDC until 2013, and as such is entitled to the preferential rules below. Documentation accepted for GSP preferences is the Certificate of Origin or “Form A”, which can be uplifted from the Ministry for Revenue (Samoa Customs Services). A list of the product coverage under each scheme may be obtained from the Trade Division. Australia GSP *Rules of Origin (ROOs)* (a) The final process of manufacture must have been carried out in Samoa; and (b) *At least 50%* of the total factory or work costs of the goods must consist of the value of labour and/or materials of one or more developing countries. Materials can be sourced from Australia, FIC or Developing Countries, or no more than 25% of the total factory cost from a non-LDC developing country. There is no direct shipment requirement in the Australian GSP. New Zealand GSP *Rules of Origin (ROOs)* (a) Goods wholly obtained in Samoa; or (b) *At least 50%* of the total factory or work costs originate from Samoa, New Zealand or other LDC. (c) The last process of manufacture must be performed in an LDC. Note: Samoa can export to Australia / NZ either under SPARTECA or the LDC GSPs / DFQF. Both systems have similar ROOs. Canada GPT *Rules of Origin (ROOs)* (a) Goods wholly obtained in Samoa; or (b) *At least* *40%* of the ex-factory price of the goods must originate in one or more LDC beneficiary countries or Canada, for all products except textile, apparel articles where product specific rules apply. Effective since 1 September 2000, the existing 40% of the ex-factory price of the goods packed for shipment to Canada can now include a value of *up to* 20% of the ex-factory price of the goods from GPT (General Preferential Tariff) eligible countries. Canada does not require the GSP Certificate of Origin Form A to be stamped/signed by an authority designated by the beneficiary country. Thus, Form A does not have to be an original and Field No. 11 in the certificate may be left blank. A special certificate of origin is used for textile and clothing. USA GSP The USA’s GSP expired as of December 31, 2010. US Congress was expected to consider reauthorization of the program in 2011. Samoa exporters are advised to pay normal duty rates but continue to ‘flag’ GSP-eligible imports with the applicable special program indicator (SPI) until further notice. Use of the SPI will help facilitate possible duty refunds if the program is renewed. Visit the Office of United States Trade Representative website for details: www.ustr.gov/trade-topics/trade-development/preference-programs/generalized-system-preference-gsp *Rules of Origin (ROOs)* (a) Value of materials produced in Samoa including direct processing costs must *equal at least 35%* of the appraised value of the article at the time of entry into the US; Certain articles are prohibited from receiving GSP treatment. Direct shipment from Samoa is required. The only documentary evidence required is simply placing the prefix "A" before the HTSUS tariff number on the entry documentation, except for certified handicraft textile products where a triangular seal certifying their authenticity and placed on the commercial invoice is required. Japan GSP *Rules of Origin (ROOs)* (a) Goods wholly obtained in Samoa; or (b) Imported materials have undergone sufficient working or processing* in Samoa. Working or processing will not be considered sufficient when that working or processing is very simple, even if there is a change in HS heading Change in Tariff Classification (CTC) is the general rule but some products have Product Specific Rules (PSR). For details, enquire with the Trade Division. Form A must be submitted to the Japan Customs authorities on importation of the goods into Japan. However, a certificate will not be required for consignments with a customs value not exceeding 200,000 Yen. European Union GSP* The most favourable treatment under the various EU GSPs accorded to LDCs is the “Everything But Arms” (EBA) initiative. A unilateral preferential regime granting duty-free access to all products from LDC's, except arms and munitions, without any quantitative restrictions (with the exception of bananas, sugar and rice – transitional period ended from 1 October 2009 with the liberalisation of sugar). A minimum price arrangement for sugar will apply from 1 October 2009 to 30 September 2012. *Rules of Origin (ROOs)* (a) Wholly obtained in Samoa; or (b) Products manufactured with inputs from other countries are considered eligible only if they have undergone **sufficient working or processing.*** Enquire with the Trade Division about product specific rules applicable for all products. Direct Shipment from Samoa is required. Goods which pass through an intermediary country are allowed, subject to conditions. India Duty Free Tariff Preference Scheme* *Rules of Origin (ROOs)* (a) Wholly produced or obtained category; or Not wholly produced or obtained category, provided it fulfills the following requirements: local value added content in Samoa is *at least 30%* the product is classified in a Heading (at 4-digit level of the Harmonised System) which is different from those in which all the non-originating materials used in its manufacture are classified and; the final process of manufacture is performed within Samoa. The India Duty Free Tariff Preferential (DFTP) Certificate of Origin can be obtained from Samoan Customs Services. China Zero-Tariff Treatment Scheme In 2010, China agreed to provide a ‘phase-in’ Zero-Tariff Treatment Scheme for up to 95% of Samoa’s exports to China starting the same year. As of 2010, 60% of Samoa’s products will have started receiving duty free treatment in China. The list of products eligible for this scheme is available from the Trade Division. *Rules of Origin (ROOs)* (a) Wholly obtained or manufactured in Samoa; or Final substantial transformation is completed in Samoa. This should be determined by: Change in Tariff Item Classification - non-originating materials used should be of any other code other than the 4-digit tariff code of the final export good or; Ad valorem percentage – following the manufacturing and processing in the beneficiary country using materials which are non-originating, the value added portion *may not be less than 40%* of the final good. Direct shipment from Samoa is required. However, transit through a third party country is allowed subject to conditions. Republic of Korea (South Korea) GSP *Rules of Origin (ROOs)* (a) Wholly produced or obtained in Samoa; or (b) *At least 50%* of the final value of the product is produced with domestic inputs (for vessels catching fish, *at least 60%* of domestic inputs is required). Anticipated Trading Arrangements ACP-EU Economic Partnership Agreements (EPAs) The trade preferences under the Cotonou Agreement expired on the 31st December 2007 and are intended to be replaced by the reciprocal Economic Partnership Agreements (EPAs). However, EPA negotiations have yet to be concluded for the Pacific ACP States (PACPs), except for Fiji and Papua New Guinea whom initialled interim EPAs with EU in 2007 and signed in 2009. EPA should not only provide trading opportunities in priority sectors of each PACP but also have a strong developmental focus. Details and terms of EPAs will be made known once negotiations are completed. Pacific Agreement on Closer Economic Relations (PACER) Plus PACER entered into force in October 2002 as a framework agreement setting out the basis for the future development of trade relations among all 16 Forum members including Australia and New Zealand. In 2007, the Forum Island Countries (FICs) “triggered” Article V of the PACER agreement when they commenced negotiations with the EU for an EPA. Thus began discussions of a regional free trade agreement amongst other issues of regional economic integration. The triggering of Article V has given rise to the term, “Pacer Plus” and it is the “Plus” that will be defined through negotiations. PACER Plus negotiations have been endorsed by Forum Leaders and are currently underway. Samoa’s WTO Accession Samoa is currently in the process of becoming a member of the World Trade Organisation (WTO). Samoa’s membership should provide improved access and recognition of its exports to overseas markets as well as technical assistance including assistance related to improving supply-side constraints. Samoa hopes to become a member by the end of 2011. For any queries or further information, please contact us. Trade Division Ministry of Foreign Affairs and Trade PO BOX L1589 Apia, SAMOA Tel: (0685) 21171 Fax: (0685) 21504 Email: mfat@mfat.gov.ws Disclaimer: ‘The information provided in this brochure is intended to be a general summary on Rules of Origin and what Samoa exporters are eligible for under preferential trade agreements/arrangements. All attempts have been made to ensure that the information contained in this brochure is accurate at the time of printing. The Ministry of Foreign Affairs and Trade disclaims any direct, indirect, consequential, special, exemplary, or any other damages arising in any way out of the use of information provided in the brochure.’ <<<back
The Web This Site	CONTACT US
Copyright © 2011 Ministry Of Foreign Affairs & Trade. All Rights Reserved.

Rules of Origin (ROOs)
(a) Wholly produced or obtained in Samoa or
(b) The final process of manufacture must take place in Samoa, and total expenditure on originating materials, labour and overhead costs is not less than 40% of the total expenditure. A 2% margin of tolerance may be applied upon agreement by the parties for a limited period of time only.

PICTA Certificate of Origin (Form FIC1) can be uplifted from the Ministry for Revenue (Samoa Customs Services).

South Pacific Regional Trade and Economic Cooperation Agreement (SPARTECA)

Entered into force in 1981, SPARTECA is a non-reciprocal trade agreement under which New Zealand and Australia offer duty-free and unrestricted access for virtually all products originating from the developing Forum Island Countries (FICs) subject to ROOs.

Rules of Origin (ROOs)
(a) Goods wholly obtained in Samoa or
(b) Manufactured goods in which at least 50% of the ex-factory or cost of goods (material / labour) originate from Samoa, any other FIC or Australia / New Zealand.
(c) Manufacture and the last process of manufacture must be performed in Samoa.

A 2% margin of tolerance in certain unforeseen circumstances may be applied to the 50% rule, resulting in a 48% requirement, but this provision requires specific approval.

SPARTECA TCF (Textiles, Clothing, Footwear)

This scheme provides duty free entry for certain textiles, clothing and footwear products manufactured in FICs when those products have a lower level of value-added (or local content) than required under SPARTECA.

Rules of Origin (ROOs)
The value added (or local area content) requirement is not less than 25%.

Generalised System of Preferences (GSPs)

The GSP is a system whereby developed countries (and developing countries declaring themselves in a position to do so) grant preferential treatment through duty-free and quota-free (DFQF) access to eligible products from Developing Countries (DC) and Least Developed Countries (LDC). Samoa is currently declared by the United Nations as an LDC until 2013, and as such is entitled to the preferential rules below.
Documentation accepted for GSP preferences is the Certificate of Origin or “Form A”, which can be uplifted from the Ministry for Revenue (Samoa Customs Services).
A list of the product coverage under each scheme may be obtained from the Trade Division.

Rules of Origin (ROOs)
(a) The final process of manufacture must have been carried out in Samoa; and
(b) At least 50% of the total factory or work costs of the goods must consist of the value of labour and/or materials of one or more developing countries. Materials can be sourced from Australia, FIC or Developing Countries, or no more than 25% of the total factory cost from a non-LDC developing country.

Rules of Origin (ROOs)
(a) Goods wholly obtained in Samoa; or
(b) At least 50% of the total factory or work costs originate from Samoa, New Zealand or other LDC.
(c) The last process of manufacture must be performed in an LDC.

Note: Samoa can export to Australia / NZ either under SPARTECA or the LDC GSPs / DFQF. Both systems have similar ROOs.

Rules of Origin (ROOs)
(a) Goods wholly obtained in Samoa; or (b) At least 40% of the ex-factory price of the goods must originate in one or more LDC beneficiary countries or Canada, for all products except textile, apparel articles where product specific rules apply. Effective since 1 September 2000, the existing 40% of the ex-factory price of the goods packed for shipment to Canada can now include a value of up to 20% of the ex-factory price of the goods from GPT (General Preferential Tariff) eligible countries.

Canada does not require the GSP Certificate of Origin Form A to be stamped/signed by an authority designated by the beneficiary country. Thus, Form A does not have to be an original and Field No. 11 in the certificate may be left blank.
A special certificate of origin is used for textile and clothing.

The USA’s GSP expired as of December 31, 2010. US Congress was expected to consider reauthorization of the program in 2011. Samoa exporters are advised to pay normal duty rates but continue to ‘flag’ GSP-eligible imports with the applicable special program indicator (SPI) until further notice. Use of the SPI will help facilitate possible duty refunds if the program is renewed.
Visit the Office of United States Trade Representative website for details: www.ustr.gov/trade-topics/trade-development/preference-programs/generalized-system-preference-gsp

Rules of Origin (ROOs)
(a) Value of materials produced in Samoa including direct processing costs must equal at least 35% of the appraised value of the article at the time of entry into the US;

Certain articles are prohibited from receiving GSP treatment.
Direct shipment from Samoa is required.
The only documentary evidence required is simply placing the prefix "A" before the HTSUS tariff number on the entry documentation, except for certified handicraft textile products where a triangular seal certifying their authenticity and placed on the commercial invoice is required.

Rules of Origin (ROOs)
(a) Goods wholly obtained in Samoa; or
(b) Imported materials have undergone sufficient working or processing* in Samoa. Working or processing will not be considered sufficient when that working or processing is very simple, even if there is a change in HS heading
*Change in Tariff Classification (CTC) is the general rule but some products have Product Specific Rules (PSR). For details, enquire with the Trade Division.
Form A must be submitted to the Japan Customs authorities on importation of the goods into Japan. However, a certificate will not be required for consignments with a customs value not exceeding 200,000 Yen.

The most favourable treatment under the various EU GSPs accorded to LDCs is the “Everything But Arms” (EBA) initiative. A unilateral preferential regime granting duty-free access to all products from LDC's, except arms and munitions, without any quantitative restrictions (with the exception of bananas, sugar and rice – transitional period ended from 1 October 2009 with the liberalisation of sugar). A minimum price arrangement for sugar will apply from 1 October 2009 to 30 September 2012.

Rules of Origin (ROOs)
(a) Wholly obtained in Samoa; or
(b) Products manufactured with inputs from other countries are considered eligible only if they have undergone sufficient working or processing*.

*Enquire with the Trade Division about product specific rules applicable for all products.
Direct Shipment from Samoa is required. Goods which pass through an intermediary country are allowed, subject to conditions.

The India Duty Free Tariff Preferential (DFTP) Certificate of Origin can be obtained from Samoan Customs Services.

In 2010, China agreed to provide a ‘phase-in’ Zero-Tariff Treatment Scheme for up to 95% of Samoa’s exports to China starting the same year. As of 2010, 60% of Samoa’s products will have started receiving duty free treatment in China. The list of products eligible for this scheme is available from the Trade Division.

Direct shipment from Samoa is required. However, transit through a third party country is allowed subject to conditions.

Republic of Korea (South Korea) GSP
Rules of Origin (ROOs)
(a) Wholly produced or obtained in Samoa; or
(b) At least 50% of the final value of the product is produced with domestic inputs (for vessels catching fish, at least 60% of domestic inputs is required).

Anticipated Trading Arrangements

The trade preferences under the Cotonou Agreement expired on the 31st December 2007 and are intended to be replaced by the reciprocal Economic Partnership Agreements (EPAs). However, EPA negotiations have yet to be concluded for the Pacific ACP States (PACPs), except for Fiji and Papua New Guinea whom initialled interim EPAs with EU in 2007 and signed in 2009. EPA should not only provide trading opportunities in priority sectors of each PACP but also have a strong developmental focus.
Details and terms of EPAs will be made known once negotiations are completed.

PACER entered into force in October 2002 as a framework agreement setting out the basis for the future development of trade relations among all 16 Forum members including Australia and New Zealand.

In 2007, the Forum Island Countries (FICs) “triggered” Article V of the PACER agreement when they commenced negotiations with the EU for an EPA. Thus began discussions of a regional free trade agreement amongst other issues of regional economic integration. The triggering of Article V has given rise to the term, “Pacer Plus” and it is the “Plus” that will be defined through negotiations. PACER Plus negotiations have been endorsed by Forum Leaders and are currently underway.

Samoa is currently in the process of becoming a member of the World Trade Organisation (WTO). Samoa’s membership should provide improved access and recognition of its exports to overseas markets as well as technical assistance including assistance related to improving supply-side constraints. Samoa hopes to become a member by the end of 2011.

Trade Division
Ministry of Foreign Affairs and Trade
PO BOX L1589
Apia, SAMOA
Tel: (0685) 21171
Fax: (0685) 21504
Email: mfat@mfat.gov.ws

Disclaimer: ‘The information provided in this brochure is intended to be a general summary on Rules of Origin and what Samoa exporters are eligible for under preferential trade agreements/arrangements. All attempts have been made to ensure that the information contained in this brochure is accurate at the time of printing. The Ministry of Foreign Affairs and Trade disclaims any direct, indirect, consequential, special, exemplary, or any other damages arising in any way out of the use of information provided in the brochure.’