Rules of origin
KORUS FTA certificate of origin: requirements and how to complete it
The Korea–US Free Trade Agreement (KORUS) lets qualifying goods enter at a preferential rate, but only if someone certifies that they originate, and can prove it later. KORUS has no official certificate form. This guide covers what the certification must contain, who can sign it, how long it lasts and which records have to back it up.
Not legal or customs advice. Origin rules are product-specific, and US tariff measures on Korean goods have changed repeatedly in 2025 and 2026. Confirm your claim with a licensed customs broker, US Customs and Border Protection (CBP) or the Korea Customs Service before you rely on it.
How a KORUS preference claim works
KORUS entered into force in 2012. For goods shipped from Korea to the United States, the importer claims preferential treatment on the US entry by putting the Special Program Indicator "KR" in front of the HTSUS number, on CBP Form 7501 or the electronic equivalent. The claim rests on a certification of origin, which may be completed by the importer, the exporter or the producer.
The certification is not usually filed with the entry. The importer holds it and must produce it when CBP asks. If CBP later verifies the claim and the goods do not qualify, the preference is denied and the duty becomes payable, with possible penalties on top.
Two points are easy to miss:
- Shipping from Korea is not the test. Goods qualify only if they meet the KORUS rule of origin for their tariff classification: wholly obtained, a required change in tariff classification, a regional value content threshold, or a combination. The rules are in Chapter 6 of the agreement and its product-specific annex.
- Classification comes first. The rule of origin depends on the HS heading. A wrong code can mean the wrong rule was applied, and the whole certification falls with it.
The eight data elements
CBP's KORUS implementation instructions say the certification "need not be in a prescribed format" and may be submitted electronically. Any document works, including a statement on the commercial invoice, as long as it contains these elements:
| # | Data element | Practical note |
|---|---|---|
| 1 | Name of the certifying person, with contact details | A person who knows the facts, not just a company name |
| 2 | Importer of the good, if known | Leave it as "unknown" or "various" only when that is true |
| 3 | Exporter, if different from the producer | Common when a trading company sells a manufacturer's goods |
| 4 | Producer, if known | An exporter that is not the producer may not know every producer; state what is known |
| 5 | HS tariff classification and description of the good | Match the invoice description; six digits at least |
| 6 | Information demonstrating that the good is originating | For example, the rule met (tariff shift, regional value content, wholly obtained) |
| 7 | Date of certification | Starts the four-year validity period |
| 8 | Blanket period, for a blanket certification | Up to 12 months |
CBP accepts the certification in English or Korean. If it is in Korean, expect to provide a translation on request. The Korea Customs Service publishes a recommended format on its FTA portal. Using it is optional, but it makes sure no element is left out.
How to complete a certification
- Confirm the HS code. Classify the finished good at six digits, and check that the US HTSUS code on the entry is consistent with it.
- Find the product-specific rule. Look up the rule for that heading in the KORUS rules of origin annex published by USTR, or through the Korea Customs Service FTA portal.
- Test the good against the rule. Build a bill of materials with each input's HS code, origin and value. For a tariff-shift rule, check every non-originating input changes classification as required. For a value rule, calculate regional value content with the method the rule allows.
- Collect supporting evidence. Supplier declarations for inputs you claim as originating, production records and cost data. This is what a verification will ask for.
- Write the certification. Include all eight elements, sign and date it, and state the blanket period if it covers repeat shipments.
- Send it to the importer before the goods arrive, so the "KR" claim can be made on the entry rather than afterward.
- Review it when anything changes. A new supplier, a new input or a price change can move a good out of qualification. The certification must still be true.
Validity, blanket periods and records
| Item | What CBP's instructions say |
|---|---|
| Single-shipment certification | Covers one importation |
| Blanket certification | Multiple importations of identical goods within a period of up to 12 months |
| Validity | Accepted for four years from the date it was completed |
| Importer record keeping | Certifications and import records kept for five years from the date of importation |
| Claiming after entry | A post-importation claim can be made within one year of importation, with the certification and supporting documents |
A blanket certification saves paperwork, but it concentrates risk: CBP notes that a negative origin determination on one good may lead to preference being denied on all identical goods covered by that blanket. Korean exporters and producers are also expected to keep the records that support a certification they issue. Check the current retention period with the Korea Customs Service.
KORUS preference and other US duties
A valid KORUS claim reduces or removes the ordinary (MFN) duty. It does not necessarily remove additional duties the United States imposes under other laws. As of September 2026:
- Section 232 tariffs apply to goods such as steel, aluminum, copper, vehicles and parts, and certain semiconductors, with rates set in separate actions.
- Since July 24, 2026, a Section 301 action brings the combined MFN and Section 301 rate on many Korean goods to 12.5%, under the US Trade Representative's notice of July 23, 2026. Law-firm summaries say goods under Section 232 are excluded. Ask your broker how the action treats goods that qualify under KORUS.
These measures are changing. Before you quote a landed cost, confirm the current treatment with CBP, the Office of the US Trade Representative or your broker. The wider entry process is covered in customs and documents on the Korea–US lane.
Where the certification fits in the shipment
The certification travels with the commercial documents, and its description and HS code must agree with the invoice and packing list. See the export shipping documents checklist. Your Incoterms rule decides who is the importer of record and therefore who makes the claim, which is explained in Incoterms 2020 for Korea trade. Shipping to Europe instead? The EU–Korea FTA uses a different system with approved exporters.
Common questions
Is there an official KORUS certificate of origin form?
No. KORUS does not prescribe a form. Any written or electronic document with the eight required data elements is acceptable. Templates circulating online are not official. The Korea Customs Service recommended format is optional.
Who should sign the certification: the exporter or the producer?
Either can, and so can the importer. The best signer is whoever holds the facts. An exporter that is not the producer usually needs the producer's information, or its own supporting declaration, to certify accurately.
How long is a KORUS certification valid?
CBP accepts a properly completed certification for four years from its date. A blanket certification may cover identical goods for a period of up to 12 months, which it must state.
Does a valid KORUS claim mean zero duty?
Not necessarily. It addresses the MFN duty under the agreement. Additional US duties imposed under other authorities may still apply, and those have changed several times since 2025.
What happens if we find a mistake after shipping?
Tell the importer promptly and correct or withdraw the certification. The importer may need to correct the entry and pay duty. Acting before a verification starts generally puts both parties in a better position. Ask a broker or trade lawyer about the correction procedure.
Last reviewed 2026-09-17