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THE MINISTRY OF
INDUSTRY AND TRADE
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SOCIALIST REPUBLIC
OF VIET NAM
Independence - Freedom – Happiness
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No. 10/2009/TT-BCT
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Hanoi, May 18,
2009
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CIRCULAR
ON
IMPLEMENTATION OF THE RULES OF ORIGIN PROVIDED IN THE AGREEMENT BETWEEN THE
SOCIALIST REPUBLIC OF VIETNAM AND JAPAN FOR AN ECONOMIC PARTNERSHIP
THE MINISTRY OF INDUSTRY AND TRADE
Pursuant to the Government's Decree No.
189/2007/ND-CP of December 27, 2007, defining the functions, tasks, powers and
organizational structure of the Ministry of Industry and Trade;
Pursuant to the Agreement between the Socialist Republic of Vietnam and Japan
for an Economic Partnership concluded on December 25, 2008, in Tokyo, Japan;
Pursuant to the Government's Decree No. 19/ 2006/ND-CP of February 20, 2006, detailing
the Commercial Law regarding origin of goods;
The
Ministry of Industry and Trade prescribes the implementation of the rules of
origin provided in the Agreement between the Socialist Republic of Vietnam and
Japan for an Economic Partnership as follows:
Chapter I
GENERAL
PROVISIONS
Article 1.
Interpretation of terms
1. The Agreement between the Socialist
Republic of Vietnam and Japan for an Economic Partnership (below referred to as
the VJEP Agreement) is an agreement concluded on December 25. 2008. in Tokyo.
Japan.
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3. Vietnamese issuer of C/O, form VJ (below
referred to as C/O issuer) means organizations specified in Annex 12 to this
Circular.
4. Applicant for C/O. form VJ (below referred
to as C/O applicant), means an exporter, producer or representative with a
lawful power of attorney of an exporter or producer.
5. eCOSys means Vietnam's electronic system
for management and issuance of certificates of origin, with the website address
of http://www.ecosys.gov.vn.
6. Contracting parties mean Vietnam and
Japan.
Article 2. Goods
eligible for C/O issuance
Goods eligible for C/O issuance means
originating goods specified in Annex 1 to this Circular.
Article 3.
Responsibilities of C/O applicants C/O applicants shall:
1. Register trader dossiers with C/O issuers
under Article 5;
2. Submit C/O application dossiers to C/O
issuers;
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4. Take responsibility before law for the
accuracy and truthfulness of their declarations related to C/O application,
even in case they are authorized by exporters;
5. Promptly report to C/O issuers in
localities where they are located on C/O issued by Vietnamese C/O issuers which
are rejected by importing countries (if any);
6. Facilitate the verification by C/O issuers
at production establishments or places where export goods are grown, cultured,
harvested and processed;
7. Prove the truthfulness of the origin of
export goods at the request of the Ministry of Industry and Trade. C/O issuers
or domestic customs offices or customs offices of importing countries.
Article 4.
Responsibilities of C/O issuers C/O issuers shall:
1. Guide C/O applicants when requested;
2. Receive and examine trader dossiers and C/O
application dossiers;
3. Verify the real origin of goods when
necessary;
4. Issue C/O when goods satisfy the
requirements of origin in this Circular and C/O applicants comply with Article
3;
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6. Settle complaints about the C/O issuance
according to their competence;
7. Re-verify the origin of export goods at
the request of competent authorities of importing countries;
8. Exchange information relating to the C/O
issuance with other C/O issuers;
9. Send reports to and respond to other
requests under regulations of the Ministry of Industry and Trade.
Chapter II
PROCEDURES
FOR C/O ISSUANCE
Article 5.
Registration of trade dossiers
1. C/O applicants may be considered for C/O issuance
at places where they have registered trader dossiers only after they have
completed trader dossier registration procedures. A trader dossier comprises:
a/ Registration of the specimen signature of
the person authorized to sign the C/O application and the specimen seal of the
trader (Annex 11):
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c/ Tax identification number registration
certificate (a certified true copy);
d/ A list of production establishments (if
any) of the trader (Annex 10).
2. Before the C/O application, any change in
the trader dossier shall be notified to the C/O issuer with which this dossier
has been registered. A trader dossier shall be updated once every two (2) years
even in case of no change.
3. In case of a force majeure circumstance or
for a plausible reason, if wishing to get a C/O issued by another C/O issuer in
a locality other than that where it has registered its trader dossier, a C/O
applicant shall provide plausible reasons in writing for the non-application
for a C/O in the locality where it has registered its trader dossier, and
register its trader dossier with the new C/O issuer.
Article 6. C/O
application dossiers
1. A C/O application dossier comprises:
a/ A C/O application form (Annex 9), which
has been fully and duly filled in as guided in Annex 8;
b/ The C/O form (Annex 6). which has been
fully filled in;
c/ A customs declaration for which customs
procedures have been completed. In cases in which export goods are not subject
to customs declaration under law. this declaration is not required:
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dd/ The bill of lading or equivalent document
in case the trader has no bill of lading. When a back-to-back C/O is issued for
the whole goods lot or part of the goods lot brought from a non-tariff zone
into the domestic market, that document may be exempted if the trader does not
actually hold it.
In case the customs declaration of export
goods for which customs procedures have been completed and the bill of lading
(or an equivalent document) are unavailable yet, the C/O applicant may submit
these documents later but within fifteen (15) working days after the date of
C/O issuance.
2. When finding it necessary, the C/O issuer
may request the C/O applicant to supply additional documents related to export
goods, such as customs declaration of imported materials and auxiliary
materials; export permit (if any); trading contract; value-added invoices for
trading of domestic materials and auxiliary materials; samples of materials and
auxiliary materials or export goods; description of the manufacturing process
with HS headings of input materials and goods (for change in tariff
classification (CTC) criteria or good manufacturing or processing operation
criteria); or calculation of the regional value content (RVC) (for RVC
criteria); and other documents for evidencing the origin of export goods.
3. For documents specified at Point c, d and
e of Clause 1. and Clause 2, their copies bearing the signatures and true-copy
stamps of traders' representatives at law or authorized persons, may be
provided along with their originals for comparison at the request of C/O
issuers when necessary.
4. For traders joining the eCOSys. their
persons authorized to sign C/O applications shall declare data via the eCOSys.
give their e-signatures and automatically transmit them to C/O issuers. After
examining application dossiers on the eCOSys, if agreeing to issue C/O, C/O
issuers shall notify such via the eCOSys to applying traders for submission of
complete written dossiers to C/O issuers for comparison before issuing C/O.
Article 7. Receipt of
C/O application dossiers
When C/O applicants file their dossiers,
record officers shall receive and examine these dossiers, then notify C/O
applicants in receipt or other written forms of any of the following actions:
1. Issuance of C/O under Article 8;
2. Request for supplementation of documents under
Article 6;
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a/ C/O applicants fail to register trader
dossiers under Article 5;
b/ C/O application dossiers are inaccurate or
incomplete as required in Article 6;
c/ C/O applicants fail to submit documents
they lack under Article 6;
d/ Dossiers contain contradictory details;
dd/ C/O application dossiers are filed with
offices other than those with which trader dossiers have been registered;
e/ C/O forms are filled in by handwriting,
or erased or improperly modified, or unreadable, or printed in multicolor inks;
g/ There are lawful grounds to evidence that
goods are non-originating under this Circular or C/O applicants have committed
fraudulent or dishonest acts in demonstrating the origin of their goods.
Article 8. Issuance
of C/O
1. A C/O shall be issued as soon as possible
within three (3) working days after the C/O applicant files a complete and
valid dossier, except cases specified in Clause 2 of this Article.
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The time limit for issuing or refusing to
issue a C/O in this case is five (5) working days after the C/O applicant files
a complete dossier.
3. In the course of consideration for C/O
issuance, if detecting goods which fail to satisfy requirements of origin or
C/O application dossiers which are incomplete or invalid. C/O issuers shall
notify such to C/O applicants under Clause 2 or Clause 3. Article 7.
4. The verification must not impede the
delivery of goods or payment by exporters, unless exporters are at fault.
Article 9. Withdrawal
of issued C/O
C/O issuers shall withdraw C/O they have
issued in the following cases:
1. Exporters or C/O applicants have forged
documents.
2. Issued C/O are not conformable with the
origin criteria.
Chapter III
MANAGEMENT
OF C/O ISSUANCE
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Only persons that have completed procedures
for registering their specimen signatures with the Ministry of Industry and
Trade for subsequent registration with a competent Japanese authority may sign
and issue C/O.
Article 11. Focal
point
The Import and Export Department is the focal
point under the Ministry of Industry and Trade performing the following jobs:
1. Guiding and inspecting the C/O issuance:
2. Carrying out procedures for registering
specimen signatures of persons competent to sign and issue C/O and specimen
seals of Vietnamese C/O issuers with the competent Japanese authority, and
forwarding specimen signatures of persons competent to sign and issue C/O and
specimen seals of Japanese C/O issuers to the Ministry of Finance (the General
Department of Customs);
3. Assisting the Minister of Industry and
Trade in solving problems related to the C/O issuance.
Article 12. Reporting
regime
1. C/O issuers shall update information on
C/O issuance on the eCOSys on a daily basis. Information updates must cover all
information required to be declared in C/O application dossiers.
2. C/O issuers that have violated Clause 1 of
this Article thrice shall be suspended from issuing C/O and be named on the
website of the Ministry of Industry and Trade.
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This Circular takes effect 45 days from the
date of its signing.
FOR THE MINISTER OF
INDUSTRY AND TRADE
VICE MINISTER
Nguyen Thanh Bien
ANNEX
1
RULES
OF ORIGIN
(To the Circular on implementation of the rules of origin provided in the
Agreement between the Socialist Republic of Vietnam and Japan for an Economic
Partnership)
Article 1. Interpretation of terms
In this Annex, some terms are construed as
follows:
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2. "Exporter" means a natural or
juridical person located in the exporting Party who exports a good from the
exporting Party;
3. "Factory ships of a Party" or
"vessels of a Party" respectively means factory ships or vessels
which:
a/ are registered in the Party;
b/ sail under the flag of the Party;
c/ are owned to an extent of at least 50% by
nationals of the Party, or by a juridical person with its head office in the
Party, of which the representatives, chairman of the board of directors, and
the majority of the members of such board are nationals of the Party, and of
which at least 50% of the equity interest is owned by nationals or juridical
persons of the Party; and,
d/ have at least 75% of the total of their
master, officers and crew being nationals of one Party or a member of the
Association of Southeast Asian Nations (ASEAN);
4. "Generally accepted accounting
principles" means the recognized consensus or substantial authoritative
support in a Party, with respect to the recording of revenues, expenses, costs,
assets and liabilities; the disclosure of information; and the preparation of
financial statements. These principles may encompass broad guidelines of general
application as well as detailed standards, practices and procedures;
"Good" means any merchandise,
product, article or material;
"Identical and interchangeable
materials" means materials being of the same kind and commercial quality,
possessing the same technical and physical characteristics, and which once they
are incorporated into a complete product cannot be distinguished from one
another for origin purposes by virtue of any markings;
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"Materials" means any matter or
substance used or consumed in the production of a good, physically incorporated
into a good, or used in the production of another good;
"Originating good" or
"originating material" means a good or material that qualifies as
originating in accordance with this Annex;
"Packing materials and containers for
transportation and shipment" means the goods used to protect a product
during its transportation and shipment, different from those containers or materials
used for its retail;
"Preferential tariff treatment"
means the rate of customs duties applicable to an originating good of the
exporting Party; and,
"Production" means methods of
obtaining a good, including growing, mining, harvesting, raising, breeding,
extracting, gathering, collecting, capturing, fishing, trapping, hunting,
manufacturing, processing or assembling.
Article 2. Originating goods
In this Annex, a good shall qualify as an
originating good of a Party if it:
1. is wholly obtained or produced entirely in
the Party as provided for in Article 3; satisfies the requirements of Article 4
when using non-originating materials; or. is produced entirely in the Party
exclusively from originating materials of the Party and meets all other
applicable requirements of this Annex.
Article 3. Goods wholly obtained or produced
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1. Plants and plant products grown and harvested,
picked or gathered in the Party;
Note: Under this Clause, the term
"plant" refers to all plant life, including fruit, flowers,
vegetables, trees, seaweed, fungi and live plants.
2. Live animals born and raised in the Party;
Note: Under Clauses 2 and 3, the term
"animals" referred to in Clauses 2 and 3 covers all animal life,
including mammals, birds, fish, crustaceans, mollusks, reptiles, bacteria and
viruses.
3. Goods obtained from live animals in the
Party;
4. Goods obtained from hunting, trapping,
fishing, gathering or capturing conducted in the Party;
5. Minerals and other naturally occurring
substances, not included in Clauses 1 thru 4, extracted or taken from soil,
sea, seabed or beneath the seabed of the Party;
6. Goods taken from the sea, seabed or
beneath the seabed outside the territorial sea of the Party, provided that the
Party has the rights to exploit such waters, seabed and beneath the seabed in
accordance with its laws and regulations and international law;
Note: Nothing in this Annex shall affect the
rights and obligations of the Parties under international law. including those
under the United Nations Convention on the Law of the Sea.
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8. Goods processed and/or made on board
factory ships of the Party exclusively from products referred to in Clause 7;
9. Articles collected in the Party which can
no longer perform their original functions or be restored or repaired, and are
fit only for disposal, for the recovery of parts or raw materials, or for
recycling purposes;
10. Spare parts or raw materials obtained in the
Party from products which can no longer perform their original functions and
are irreparable or not restorable;
11. Scrap and waste derived from manufacturing
or processing operations, including mining, cultivation, manufacture, refining,
incineration and sewage treatment operations; or from consumption, in the
Party, and fit only for disposal or for the recovery of raw materials; and,
12. Goods obtained or produced in the Part) exclusively
from goods referred to in Clauses 1 thru 11.
Article 4. Goods not wholly obtained or
produced
1. Under Clause 2, Article 2, a good shall
qualify as an originating good of a Party if:
a/ The good has a local value content
("LVC"), calculated using the formula set out in Article 5, of not
less than forty (40) per cent, and the final process of production has been
performed in the Party; or,
b/ All non-originating materials used in the
production of the good have undergone in the Party a change in tariff
classification ("CTC") at the 4-digit level (i.e.. a change in tariff
heading) of the Harmonized System.
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Each Party may permit the exporter of the
good to decide whether to use criteria referred to in Clause 1 or 2 when
determining the origin of the good.
2. Clause 1 is not applicable to a good
subject to product specific rules. This good may qualify as an originating good
if it satisfies the applicable product specific rules set out in Annex 2. When
a product specific rule provides a choice of rules from an LVC-based rule of
origin, a CTC-based rule of origin, a specific manufacturing or processing
operation, or a combination of any of these, the exporter of a Party may select
which rule to use in determining the origin of the good
3. For the purposes of Point a. Clause 1 and
the relevant product specific rules set out in Annex 2 which specify a certain
LVC. it is required that the RVC of a good, calculated using the formula set
out in Article 5, is not less than the percentage specified by the rule for the
good.
4. Origin criteria set out at Point b. Clause
1. CTC criteria or criteria on good manufacturing or processing operation set
out in Annex 2 shall apply only to non-originating materials.
Article 5. Formula for J.VC calculation
1. The formula of calculating the LVC of a good
is as follows:
2. For the purposes of this Article:
a/ "FOB" is. except as defined in
Clause 3. the free-on-board value of a good, inclusive of the cost of transport
from the producer to the port or site of final shipment abroad:
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c/ "VNM" is the value of
non-originating input materials used in the production of a good.
3. FOB referred to at Point a. Clause 2 shall
be the value:
a/ adjusted to the first ascertainable price
paid for a good from the buyer to the producer of the good, if there is
free-on-board value of the good, but it is unknown and cannot be ascertained;
or.
b/ determined in accordance with Articles 1
thru 8 of the Agreement on Customs Valuation, if there is no free-on-board
value of a good.
4. For the purposes of Clause 1. the value of
non-originating materials used in the production of a good in a Party:
a/ shall be determined in accordance with the
Agreement on Customs Valuation and shall include freight, insurance, and where
appropriate, packing and all other costs incurred in transporting the material
to the importation port in the Party where the producer of the good is located;
or,
b/ if such value is unknown and cannot be
ascertained, shall be the first ascertainable price paid for the material in
the Party, but may exclude all the costs incurred in the Party in transporting
the material from the warehouse of the supplier of the material to the place
where the producer is located such as freight, insurance and packing as well as
any other known and ascertainable costs incurred in the Party.
5. For the purposes of Clause 1. the VNM of a
good shall exclude the value of non-originating materials used in the
production of originating materials of the Party which are used in the
production of the good.
6. For the purposes of Point b. Clause 3 or
Point a. Clause 4. in applying the Agreement on Customs Valuation to determine
the value of a good or non-originating material, the Agreement on Customs
Valuation shall apply, mutatis mutandis, to domestic transactions or to the
cases in which there is no domestic transaction of the good or non-originating
material.
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1. A good that does not satisfy the
requirements of Point b. Clause 1. Article 4 or an applicable CTC-based rule of
origin set out in Annex 2 shall be considered as an originating good of a Party
if:
a/ In the case of a good classified in
Chapters 16, 19. 20. 22, 23, 28 thru 49, and 64 thru 97 of the Harmonized
System, the total value of non-originating materials used in the production of
the good that have not undergone the required CTC does not exceed ten (10) per
cent of the total FOB value of the good:
b/ In the case of a good classified in
Chapters 9.18 and 21 of the Harmonized System, the total value of
non-originating materials used in the production of the good that have not
undergone the required CTC does not exceed ten (10) per cent or seven (7) per
cent of the total FOB value of the good, as specified in Annex 2; or.
c/ In the case of a good classified in
Chapters 50 thru 63 of the Harmonized System, the weight of all non-originating
materials used in the production of the good that have not undergone the
required CTC does not exceed ten (10) per cent of the total weight of the good.
In addition, it must meet all other
applicable criteria set out in this Annex for qualifying as an originating
good.
Note: For the purposes of this Clause. Point
a. Clause 2 of Article 5 shall apply.
2. The value of non-originating materials
referred to in Clause 1 shall, however, be included in the value of
non-originating materials for any applicable LVC-based rule of origin.
Article 7. Accumulation
Originating materials of a Party used in the
production of a good in the other Party shall be considered as originating
materials of that Party where the working or processing of the good has taken
place.
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A good shall not be considered satisfying the
requirements of CTC or specific manufacturing or processing operation merely by
reason of:
1. Operations to ensure the preservation of
products in good condition during transport and storage (such as drying,
freezing, keeping in brine) and other similar operations:
2. Changes of packaging and breaking up and
assembly of packages;
3. Disassembly;
4. Placing in bottles, cases, boxes and other
simple packaging operations;
5. Collection of parts and spare parts
classified as a good pursuant to Rule 2(a) of the General Rules for the
Interpretation of the Harmonized System;
6. Mere making-up of sets of articles; or,
7. Any combination of operations referred to in
Clauses 1 thru 6.
Article 9. Direct consignment
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2. The following shall be considered
consigned directly from the exporting Party to the importing Party:
a/ A good transported directly from the
exporting Party to the importing Party; or.
b/ A good transported via one or more
non-Parties, provided that the good does not undergo operations other than
transit or temporary storage in warehouses, unloading, reloading, and any other
operations to preserve it in good condition.
Article 10. Packing materials and containers
1. Packing materials and containers for
transportation and shipment of a good shall not be taken into account in
determining the origin of the good.
2. Packing materials and containers in which
a good is packaged for retail, when classified together with the good, shall
not be taken into account in determining the origin of the good according to
the CTC-based rule.
3. If a good is subject to an LVC-based rule
of origin, the value of the packing materials and containers in which the good
is packaged for retail shall be taken into account as originating or
non-originating materials, as the case may be. in calculating the LVC of the
good.
Article 11. Accessories, spare parts, tools
and instructional or other information materials
1. If a good is subject to the requirements
of CTC or specific manufacturing or processing operation, the origin of
accessories, spare parts, tools and instructional or other information
materials presented with the good shall not be taken into account in
determining whether the good qualifies as an originating good, provided that:
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b/ The quantities and value of the
accessories, spare parts, tools and instructional or other information
materials are customary for the good.
2. If a good is subject to an LVC-based rule
of origin, the value of the accessories, spare parts, tools and instructional
or other information materials shall be taken into account as the value of the
originating or non-originating materials, as the case may be. in calculating
the LVC of the originating goods.
Article 12. Indirect materials
1. Indirect materials shall be treated as
originating materials regardless of where they are produced.
2. Under this Clause, the term "indirect
materials" means goods used in the production, testing, or inspection of a
good but not physically incorporated into the good, or goods used in the
maintenance of buildings or the operation of equipment associated with the
production of a good, including:
a/ Fuel and energy;
b/ Tools, dies and molds;
c/ Spare parts and materials used in the
maintenance of equipment and buildings;
d/ Lubricants, greases, compounding materials
and other materials used in production or used to operate equipment and
buildings;
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e/ Equipment, devices and machines used for
testing or inspecting the good;
g/ Catalysts and solvents; and.
h/ Any other materials that are not
incorporated into the good but whose use in the production of the good can
reasonably be demonstrated to be part of that production.
Article 13. Identical and interchangeable
materials
The determination of whether identical and
interchangeable materials are originating materials shall be made by the use of
generally accepted accounting principles of stock control or inventory
management widely practiced in the exporting Party.
Article 14. Procedures for C/O issuance and
verification
Procedures for C/O issuance and verification
specified in Annexes 3 and 5 shall apply to C/O and relevant matters.
APPENDIX 2
SPECIFIC RULES OF ITEMS
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1. In this Appendix
and other Appendices, several terms are construed as follows:
a) LVC 40% means that
the regional value content of goods, calculated by the formula prescribed in
Clause 1, Article 5, Appendix 1, not less than 40%, and final production stage
is done in a member country;
Note: Point a, Clause 2,
Article 5 shall be applied within this Appendix.
b) "CC"
means a conversion from any other chapter to a chapter, group or subgroup. This
means all non-originating materials used in the production process must undergo
the transformation of HS code at level 2 (conversion of chapter);
c) "CTH"
means a conversion from any other group to a chapter, group or subgroup. This means
all non-originating materials used in the production process must undergone the
transformation of HS code at level of 4-digit (conversion of group);
d) "CTSH"
means a conversion from any other subgroup to a chapter, group or subgroup.
This means all non-originating materials used in the production process must
undergone the transformation of HS code at level of 6-digit (conversion of
subgroup), and
đ) "WO"
means goods originating purely or manufactured entirely in the territory of a
member state as defined in Article 3;
2. This Appendix is based
on the Harmonized System amended on January 01, 2007; and
3. Within point b,
Clause 1 of Article 6, the following cases shall be applied:
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b) Goods of subgroup
2103.90: total value of non-originating materials used in production process
does not exceed 7% of FOB value of the product if not undergoing the
transformation of commodity codes.
ANNEX
3
PROCEDURES
FOR ISSUANCE AND VERIFICATION OF C/O
(To the Circular on implementation of the rules of origin provided in the
Agreement between the Socialist Republic of Vietnam and Japan for an Economic
Partnership)
Article 1. Interpretation of terms
For the purport of this Annex,
"competent state agency" means the agency that, according to the laws
of each Party, is responsible for the issuance of a C/O or for the
authorization of other agencies or organizations to issue C/O.
Article 2. Issuance of C/O
1. The competent state agency of the
exporting Party shall, upon request made in writing by the exporter or its
authorized agent issue a C/O or authorize another agency or organization (below
referred to as authorized organization) to issue a C/O under the laws of the exporting
Party.
2. Each Party shall provide the other Party
with a list of names and addresses, and a list of specimen signatures and
specimen seals or impressions of stamps for the issuance of a C/O. of its
competent state agency and authorized organizations (if any).
3. Any C/O bearing a signature not included
in the list referred to in Clause 2 is invalid.
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a/ a declaration provided by the exporter to
the competent state agency or authorized organization based on the information
supplied by the producer of the good to that exporter; or,
b/ a declaration voluntarily provided by the
producer of the good directly to the competent state agency or authorized
organization at the request of the exporter.
5. A C/O shall be issued only after the
exporter who requests for its issuance, or the producer of the good in the
exporting Party referred to at Point b. Clause 4. proves to the competent state
agency or authorized organization that the good to be exported qualifies as an
originating good of the exporting Party.
6. If, after the issuance of the C/O, the
exporter or producer referred to in Clause 5 knows that such a good does not
qualify as an originating good of the exporting Party, it shall notify the
competent state agency or authorized organization in writing and without delay,
subject to the laws of the exporting Party.
7. The competent state agency or authorized
organization of the exporting Party shall, if it receives notification in
accordance with Clause 6, or if they have knowledge after the issuance of the
C/O that the good does not qualify as an originating good of the exporting
Party, cancel the C/O and promptly notify the cancellation to the exporter to
whom the C/O has been issued, and to the customs office of the importing Party,
unless the exporter has returned the C/O to the C/O issuer of the exporting
Party.
8. The format of the C/O and its contents
must be in English and must include minimum data specified in Annex 4.
Article 3. Presentation of C/O
1. In order to claim preferential tariff treatment,
the importer shall submit the following to the customs office of the importing
Party:
a/ a valid C/O; and,
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2. A C/O is not be required for an importation
of a consignment of originating goods of the exporting Party whose aggregate
customs value does not exceed two hundred United States dollars (USD 200) or
its equivalent amount in the Party's currency, or such higher amount as the
importing Party may establish.
3. The importing Party may require no C/O to
be produced under its laws.
4. If an originating good of the exporting
Party is imported through one or more non-Parties, the importing Party may
require importers who claim preferential tariff treatment for the good to
submit:
a/ a copy of the through bill of lading; or,
b/ any other information given by the customs
office(s) of such one or more non-Parties, or other relevant entities, which
proves that the good has not undergone operations other than unloading,
reloading and any other operations to preserve it in good condition in those
non-Parties.
Article 4. Validity of C/O
1. A C/O shall be submitted to the customs
office of the importing Party within one (1) year from the date of issuance by
the competent state agency or authorized organization of the exporting Party.
2. If the C/O is submitted to the customs
office of the importing Party after the expiration of the time limit for its
submission specified in Clause 1 of this Article, that C/O shall be accepted
when the failure to observe such a requirement results from force majeure or
other valid causes beyond the control of the exporter or importer.
3. An issued C/O is applicable to a single
importation of an originating good of the exporting Party into the importing
Party.
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1. Under its laws, each Party shall secure
that the exporter to whom a C/O has been issued or the producer of a good in
the exporting Party referred to at Point b, Clause 4, Article 2, shall keep
records relating to the origin of the good. For the purpose of this Circular,
the exporter or producer in the exporting Party shall keep records of C/O
application for three (3) years after the date on which the C/O was issued.
2. Each Party shall secure that the competent
state agency or authorized organization shall keep a record of the issued CO
for three (3) years after the date on which the C/O was issued. Such record
includes all supporting documents presented to prove the qualification as an
originating good of the exporting Party.
Article 6. Verification
1. For determining whether a good imported
from the other Party and claimed for preferential tariff treatment qualifies as
an originating good of that Party under this Circular, the customs office of
the importing Party may request information relating to the origin of the good
from the competent state agency of the exporting Party on the basis of the C/O.
2. For the purposes of Clause 1. the
competent state agency of the exporting Party shall, in accordance with the
laws of the Party, supply the information requested within three (3) months
after the date of receipt of the request. When necessary, the customs office of
the importing Party may request additional information relating to the origin
of the good. In this case, the competent state agency of the exporting Party
shall, in accordance with the laws of the Party, supply the information
requested within three (3) months after the date of receipt of the request for
additional information.
3. For the purposes of Clause 2. the
competent state agency of the exporting Party may request the exporter to whom
the C/O has been issued, or the producer of the good in the exporting Party
referred to at Point b. Clause 4. Article 2 of this Annex, to supply the former
with the information requested.
4. The request for information under Clause 1
does not preclude the making of verification at production establishments
provided for in Article 7.
5. During the verification procedures
provided for in this Article and Article 7. the customs office of the importing
Party may suspend the preferential tariff treatment while awaiting the result
of verification, and shall not wait for the procedures to be completed before
it releases the good to the importer unless that good is subject to appropriate
administrative measures.
Article 7. Verification at production
establishments
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a/ to collect and supply information relating
to the origin of the good and check, for that purpose, the facilities used in
the production of the good, through a verification visit by the competent state
agency of the exporting Party along with the customs office of the importing
Party to the premises of the exporter to whom the C/O has been issued, or the
producer of the good in the exporting Party referred to at Point b. Clause 4.
Article 2: and,
b/ during the verification conducted at
production establishments under Point a. to supply information relating to the
origin of the good under the management of the competent state agency of the
exporting Party or its authorized organization.
2. When requesting the exporting Party to
conduct verification under Clause 1. the customs office of the importing Party
shall deliver a written communication with such request to the exporting Party
at least sixty (60) days in advance of the proposed date of the verification
visit, the receipt of which is to be confirmed by the exporting Party. The
competent state agency of the exporting Party shall request the written consent
of the exporter, or the producer of the good in the exporting Party whose
premises are to be visited.
3. The written communication referred to in
Clause 2 includes:
a/ the vital information on the customs
office issuing the communication;
b/ the name of the exporter, or the producer
of the good in the exporting Party whose premises are requested to be visited;
c/ the proposed date and places of the
verification visit;
d/ the object and scope of the proposed
verification visit, including specific information on the good subject of the
verification referred to in the C/O; and,
dd/ the names and titles of the officers of
the customs office of the importing Party to participate in the verification
team.
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5. The competent state agency of the exporting
Party shall, in accordance with the laws of the Party, supply within forty five
(45) days or any other mutually agreed period from the last day of the
verification visit, to the customs office of the importing Party any additional
information obtained under Clause 1.
Article 8. Determination of origin and
preferential tariff treatment
1. The customs office of the importing Party
may deny preferential tariff treatment to a good for which an importer claims
preferential tariff treatment in case the good does not qualify as an
originating good of the exporting Party or the importer fails to comply with
any of the relevant requirements of this Annex.
2. In case the verification procedures
outlined in Article 6 or 7 of this Annex are undertaken, the customs office of
the importing Party may determine that a good does not qualify as an
originating good of the exporting Party and may deny preferential tariff
treatment, under any of the following conditions:
a/ The competent state agency of the
exporting Party fails to respond to the request within the time limit referred
to in Clause 2. Article 6 or Clause 5. Article 7;
b/ The exporting Party refuses to the conduct
of the verification at the production establishment as requested by the customs
office of the importing Party, or that Party fails to respond to the
communication referred to in Clause 2, Article 7, within the time limit
referred to in Clause 4. Article 7; or,
c/ The information supplied to the customs
office or a relevant competent agency of the importing Party under Article 6 or
7 is insufficient to prove that the good qualifies as an originating good of
the exporting Party.
3. In case the verification procedures
outlined in Article 6 or 7 are undertaken, the customs office of the importing
Party shall provide the competent state agency of the exporting Party with a
written determination of whether the good qualifies as an originating good of
the exporting Party, including findings of fact and the legal basis for the
determination, in a period, unless otherwise agreed upon by the importing Party
and the exporting Party, not exceeding thirty (30) days after the date of the
receipt of the information last supplied by the competent state agency of the
exporting Party under Article 6 of this Annex, or sixty (60) days after the
last day of the verification visit referred to in Article 7 of this Annex.
4. The competent state agency of the exporting
Party shall notify the determination by the customs office of the importing
Party referred to in Clause 3, to the exporter, or the producer of the good in
the exporting Party whose premises were subject to the verification visit
referred to in Article 7. In case a determination is made that the good
qualifies as an originating good of the exporting Party, any suspended
preferential tariff treatment shall be reinstated.
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1. If a Party supplies information to the
other Party under this Annex and designates the information as confidential,
the Party receiving the information shall maintain the confidentiality of the
information, protect that information from disclosure that could prejudice the
competitive position of the information suppliers, use the information only for
the purposes specified by the Party supplying it, and may not disclose the
information without the written permission of the Party supplying it.
2. Information obtained by the customs office
of the importing Party under this Annex:
a/ Must only be used by such office for
verification of a C/O under this Annex; and.
b/ Must not be used by the importing Party in
any criminal proceedings carried out by a court or a judge, in the absence of a
written permission of the exporting Party that supplied the information.
ANNEX
4
MINIMUM
DATA REQUIREMENT FOR C/O
(To the Circular on implementation of the rules of origin provided in the
Agreement between the Socialist Republic of Vietnam and Japan for an Economic
Partnership)
1. C/O reference number;
2. Exporter's name, address and country;
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4. Transport details (date of delivery, port
of unloading, ship name or flight number) (if known);
5. Marks, identification numbers, number and
kind of packages; description of good(s);
6. Criteria of origin (covering information
on WO, CTC, LVC. specific processing operations accumulation, de minimis, and
identical materials (if used);
7. Weight or other quantity units:
8. Invoice number and date of issuance:
9. Declaration by the exporter (covering
origin of good, name of the exporter or its representative, signature and name
of the representative, place and date of application filing);
10. Certification of C/O issuance (covering
signature and name of the person signing and issuing C/O, seal of the C/O
issuer, place and date of C/O issuance);
11. For goods under chapters 50 thru 63,
materials of the other Party or ASEAN countries other than contracting Parties
to this Agreement, operations are performed in the other Party or in ASEAN
countries other than contracting Parties to this Agreement, and the name of the
other Party or names of ASEAN countries other than contracting Parties to this
Agreement (if materials are used in the process of production of these goods).
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IMPLEMENTING
REGULATIONS
(To the Circular on implementation of the rules of origin provided in the
Agreement between the Socialist Republic of Vietnam and Japan for an Economic
Partnership)
Article 1. Application for C/O
1. An application for a C/O must be made by
the exporter or its authorized person to the C/O issuer of the exporting Party
together with supporting documents proving that the good to be exported
qualifies for the issuance of a C/O in accordance with the laws of the
exporting Party.
2. In case a pre-exportation examination of
the origin of a good to be exported is conducted, the result of the examination
will be accepted as the supporting experience in determining the origin of the
good to be exported thereafter. Such result is subject to review periodically
or whenever appropriate. The pre-exportation examination may not apply to the
good the origin of which, by its nature, can be easily determined.
Article 2. Issuance of C/O
The C/O issuer of the exporting Party shall,
to the best of its ability and competence, carry out proper examination in
accordance with the law of the exporting Party upon each application for a C/O
to ensure that:
1. the C/O is duly completed and signed by an
authorized person;
2. the origin of the good is in conformity
with Annex 1;
3. the weight or quantity (e.g., net weight
or gross weight) of the good, marks and numbers of packages, and number and
kinds of packages, HS codes and description of the declared good, conform to
the exported good; and,
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Article 3. Format of C/O
1. A C/O is on A4 size paper.
2. A Vietnamese C/O comprises one original
and two (2) copies. In case of Japan, a C/O comprises the original only.
3. A C/O bears a reference number separately
given by each issuer.
4. In cases in which there is a third country
invoice, this invoice must be indicated in this C/O, together with such
information as the name and address of the company or person issuing the
invoice.
5. A declaration for a C/O must be completed by
the exporter in box 9. The exporter's signature may be autographed or
electronic and printed from a computer.
6. Signatures on a C/O of the authorized
person of the C/O issuer of the exporting Party may be autographed or
electronic printed from a computer.
7. The seal of the competent state agency or
its authorized organization of the exporting Party may be appended manually or
electronic printed from a computer.
8. The original of a C/O bearing the word
"Original" will be forwarded by the exporter to the importer for
submission to the customs office of the importing Party. The C/O issuer shall
retain a copy bearing the word "Duplicate" and the exporter shall
retain a copy bearing the word "Triplicate."
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10. Multiple items declared on the same C/O
should be allowed, provided that each item qualifies as an originating good.
11. For multiple items declared on the same
C/O, a problem encountered with one or more of the items declared will not
affect or delay the preferential tariff treatment and customs clearance of the
remaining items declared on that C/O. Clause 5. Article 6 of Annex 3 may be
applied to the problematic items.
Article 4. Modifications
1. The customs office of the importing Party
may disregard minor errors, such as slight discrepancies or omissions,
typographical errors, and information which falls outside the designated box.
provided that these minor errors do not affect the authenticity of the C/O or
the accuracy of the information included in the C/O.
2. Neither erasures nor superimpositions are
allowed on a C/O. Any alteration may only made by:
a/ striking out the erroneous parts and
making any additions which may be required. Such alterations must be approved
by a competent C/O signatory and certified by the C/O issuer. Unused spaces
must be crossed out to prevent any subsequent addition; or,
b/ issuing a new C/O to replace the erroneous
one.
Article 5. Theft, loss or destruction of C/O
In the case of theft, loss or destruction of
a C/O before the expiration of its validity, the exporter or its authorized
person may request the C/O issuer to issue:
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2. if applicable, a certified trued copy of
the C/O may be made out on the basis of the export documents in the possession
of the exporter or its authorized person, bearing the endorsement of the words
"CERTIFIED TRUE COPY" in box 8 of Vietnam's certified true copy. This
copy will bear the date of issuance of the C/O and be valid for the same period
as that of the C/O. The certified true copy of the C/O will be issued no later
than one year from the date of issuance of the original C/O.
Article 6. Waiver of C/O
1. For the purposes of Clause 2, Article 3 of
Annex 3, the C/O will be waived when the aggregate customs value does not
exceed the following amount:
- in the case of Japan, two hundred thousand
yen (JP¥ 200,000) in customs value; or.
- in the case of Vietnam, 200 United States
dollars (USD 200) in exporting value or customs value.
2. For the purposes of Clause 2, Article 3 of
Annex 3. should a Party modify the value referred to in Clause 1 of this
Article, or any subsequently modified value, it shall notify in writing the
other Party of such modified value through the diplomatic channel.
Article 7. Retroactive issuance of C/O
In principle, a C/O must be issued by the
time of shipment or no later than three (3) days from the date of shipment. In
exceptional cases in which a C/O has not been issued by the time of shipment or
no later than three (3) days from the date of shipment, at the request of the
exporter, the C/O will be issued retroactively in accordance with the laws of
the exporting Party within twelve (12) months from the date of shipment, in
which it is necessary to write "Issued Retroactively" in box 8. In
these cases, the importer of the goods who claims the preferential tariff
treatment for the goods shall, subject to the laws of the importing Party,
provide the customs office of the importing Party with the CO issued
retroactively. The C/O issued retroactively shall indicate the date of shipment
in box 3.
Article 8. Documents for accumulation
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1. a declaration by the exporter or producer
of the good;
2. a commercial invoice;
3. a copy of the C/O for the material issued by
the exporting Party of the material, including that issued retroactively; or,
4. any other relevant document.
Article 9. Tariff classification
The tariff classification numbers of the
Harmonized System (HS) must be indicated at the 6-digit level while the
description of the good on a C/O must be substantially identical to the
description on the commercial invoice and, if possible, to the description
under the tariff for the good.
For Vietnam, 8-digit tariff classification
numbers must be indicated in C/O applications and declarations in the eCOSys.
Article 10. Communication
1. For the purposes of Articles 6 and 7 of
Annex 3, any communication between the competent state agency of the exporting
Party and the customs office of the importing Party must be made through the
diplomatic channel. Such communication may be made by any method, with
confirmation of receipt.
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3. The time limit for response under Articles
6 and 7 of Annex 3 will commence from the date of the confirmation of receipt
of the request pursuant to Clause 1.
4. For the purposes of Clause 3, Article 8 of
Annex 3, the time limit for the customs office of the importing Party to
provide the written determination will commence from the date of confirmation
of receipt of the information last supplied pursuant to Clause 1.
Article 11. Goods in transport or storage
An originating good which is in the process
of being transported from the exporting Party to the importing Party, or is in
temporary storage in a non-tariff zone in the importing Party, will be accorded
preferential tariff treatment if it is imported into the importing Party on or
after the date of entry into force of the VJEP Agreement for the importing
Party, subject to the submission of a C/O issued retroactively to the customs
office of the importing Party and subject to the laws of the importing Party.
Article 12. Formats of C/O
The formats for Vietnam and Japan C/O are
respectively provided in Annexes 6 and 7.
ANNEX
8
GUIDANCE
ON C/O DECLARATION
(To the Circular on implementation of the rules of origin provided in the
Agreement between the Socialist Republic of Vietnam and Japan for an Economic
Partnership)
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1. Box 1: The transaction name of the
exporter, address and name of the exporting country.
2. Box 2: The name of the importer or
consignee (if applicable), address and name of the importing country.
3. The top right box is for the reference
number (filled by the C/O issuer). The reference number consists of 13
characters divided into 5 groups and written by the following method:
a/ Group 1: The name of the exporting Party
(Vietnam), consisting of 2 characters "VN";
b/ Group 2: The name of the importing Party
(Japan), consisting of 2 characters "JP";
c/ Group 3: The year of C/O issuance,
consisting of 2 characters. For example. "09" for C/O issued in 2009;
d/ Group 4: The abbreviations of the name of
the C/O issuer, consisting of 2 characters as specified in Annex 11 (not
printed herein);
dd/ Group 5: The ordinal number of C/O.
consisting of 5 characters;
e/ Between group 1 and group 2 is a Between
group 3. group 4 and group 5 is a "/".
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4. Box 3: The names of the loading port, the
transshipment port and the unloading port, and the ship name or the flight
number, if known. Retroactively issued C/O must indicate the date of delivery
(for instance, the date indicated in the bill of lading).
5. Box 4: The ordinal number of each good
(when necessary), marks and identification numbers of bales, number and kinds
of bales, HS codes (2007) of the importing country (at the 6-digit level) and
description of good.
6. Box 5: To indicate the criteria of origin
or any combination thereof.
7. Box 6: To indicate weight or other
quantity (gross weight or net weight) for each good.
8. Box 7: To indicate the numbers and date of
the commercial invoice, which has been issued for the good lot imported into
the importing Party.
In case the invoice is issued by a company
which is not an exporter and neither based in Vietnam nor Japan, the declarant
should fill in box 8 the words "invoice is issued by a third country,
clearly stating the legal transaction name and address of the company issuing
the invoice.
In exceptional cases in which the numbers of
the commercial invoice issued by a third country are unknown by the time of C/O
issuance, the numbers and date of the invoice issued by the exporter (to whom
C/O is issued) shall be indicated in box 7, meanwhile box 8 shall be filled
with the content that the good will have another invoice issued by a third
country for the good lot imported into the importing Party, and at the same
time the legal transaction name and address of the company which will issue
such invoice shall be clearly indicated. In these cases, the customs office of
the importing Party may request the importer to supply the invoice and other relevant
documents confirming the transaction between the exporting Party and the;
importing Party, for goods declared as imports.
9. Box 8: In case C/O is retroactively
issued, the C/O issuer should write the words "Issued Retroactively"
in this box. If C/O is newly issued under Point b. Clause 2. Article 4 and
Clause 1, Article 5. of Annex 5. the organization issuing the new C/O should
indicate the date of issuance and reference number of original C/O in the new
CIO. In case of issuance of a certified true copy of the original C/O under
Clause 2. Article 5 of Annex 5, the C/O issuer should write the words
"certified true copy" in box 8 and may put some notes.
10. Box 9: To indicate the signing date and
place, signatory, name of company, signature and seal of the exporter or its
authorized person. The date indicated in this box is the date of application
for C/O.
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ANNEX
12
LIST
OF C/O ISSUERS
(To the Circular on implementation of the rules of origin provided in the
Agreement between the Socialist Republic of Vietnam and Japan for an Economic
Partnership)
No.
Name of C/O issuer
Code
1
Hanoi Regional Export-Import Management
Section
01
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Ho Chi Minh City Regional Export-Import
Management Section
02
3
Da Nang Regional Export-Import Management
Section
03
4
Dong Nai Regional Export-Import Management
Section
04
5
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05
6
Binh Duong Regional Export-Import
Management Section
06
7
Vung Tau Regional Export-Import Management
Section
07
8
Lang Son Regional Export-Import Management
Section
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9
Quang Ninh Regional Export-Import
Management Section
09
10
Lao Cai Regional Export-Import Management
Section
71
11
Thai Binh Regional Export-Import Management
Section
72
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Thanh Hoa Regional Export-Import Management
Section
73
13
Nghe An Regional Export-Import Management
Section
74
14
Tien Giang Regional Export-Import
Management Section
75
15
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76
16
Hai Duong Regional Export-Import Management
Section
77