Circular 05/2018/TT-BCT on origin of goods

• Official number: 05/2018/TT-BCT
• Legislation Type: Circular
• Organization: The Ministry Of Industry And Trade
• Signer: Tran Tuan Anh
• Issued Date: 03/04/2018

THE MINISTRY OF INDUSTRY AND TRADE -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 05/2018/TT-BCT	Hanoi, April 3, 2018

CIRCULAR

ON ORIGIN OF GOODS

Pursuant to Decree No. 98/2017/ND-CP dated August 18, 2017 of the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Industry and Trade;

Pursuant to Decree No.31/2018/ND-CP dated March 8, 2018 of the Government on guidelines for the Law on foreign trade management in terms of origin of goods;

At the request of Director of Import and export Department,

The Minister of Industry and Trade promulgates a Circular on origin of goods.

Chapter I

GENERAL PROVISIONS

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This Circular sets forth origin of goods and declaration of origin of exported goods and imported goods.

Article 2. Regulated entities

This Circular applies to traders, issuing authorities of C/O; and other entities relating to origin of goods.

Article 3. Interpretation of terms

For the purposes of this Circular, these terms below shall be construed as follows:

1. C/O is an abbreviated name of “Certificate of Origin”.

2. CNM is an abbreviated name of “Certificate of Non-manipulation”.

3. Harmonized system is an abbreviated name of “Harmonized Commodity Description and Coding System” as defined in the International Convention on Harmonized Commodity Description and Coding Systems of World Customs Organization, including all Explanatory Notes came into force and subsequent amendments.

4. Product Specific Rules are requirements based on change in tariff classification, specified manufacturing or processing operations, prescribed thresholds of percentages of value addition, or combination of any of these.

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6. FOB means the free-on-board value of the good, inclusive of the cost of transport to the port or site of final shipment abroad. The valuation shall be made in accordance with Article VII of GATT 1994 and the Agreement on Customs Valuation.

Chapter II

IDENTIFICATION OF ORIGIN OF GOODS

Article 4. General rules for identifying origin of goods

An originating good, for the purposes of this Circular, is a good which is originating in a country, group of countries, or territory where the last processing operation is performed and substantially transforms such good.

Article 5. Preferential rules of origin

1. The identification of origin of imports or exports for enjoyment of tariff or non-tariff preferences shall comply with treaties to which Vietnam has signed or acceded and relevant legal documents on guidelines for the implementation of these treaties.

2. The identification of origin of exports for enjoyment of general tariff preferences and other unilateral preferences shall comply with the rules of origin of importing countries regarding these preferences and regulations of the Ministry of Industry and Trade on guidelines for such rules of origin.

Article 6. Non-preferential rules of origin

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2. An exported or imported good shall be treated as which is not wholly obtained or produced in a country, group of countries, or territory if it satisfies the criteria prescribed in the Appendix I of Product Specific Rules issued together with this Circular on guidelines for Article 8 of Decree No. 31/2018/ND-CP. Criteria for non-preferential goods in Appendix I:

a) “Change in tariff classification” (hereinafter referred to as CTC): means a change in two-digit, four-digit, or six-digit HS heading of a good as compared with the HS heading of non-originating materials (including imported materials and materials of undetermined origin) used for the production of such good.

b) "Local value content” (hereinafter referred to as LVC): is calculated according to the formula prescribed in Clause 3 of this Article.

3. LVC shall be calculated according to one of the two formulas:

a) Direct formula:

LVC =

Value of materials originating in a country, group of countries, or territory of production

X 100%

FOB

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b) Indirect formula:

LVC =

FOB

-

Value of materials not originating in a country, group of countries, or territory of production

X 100%

FOB

The applicant for C/O shall choose either direct formula or indirect formula at their own discretion to calculate LVC and apply the chosen formula throughout such financial year. The verification and identification of LVC criteria for exported goods of Vietnam shall be based on the aforesaid formula.

4. In order to calculate LVC according to the formula prescribed in Clause 3 of this Article, value of materials and cost incurred in the production process of goods shall be determined as follows:

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b) “Value of materials originating in a country, group of countries, or territory of production” is CIF value of materials imported that are originating in a country, group of countries, or territory; or the earliest ascertained price stated in the VAT invoices associated with materials of unidentifiable origin used for the production, processing of ultimate product.

c) “FOB” is the value stated in the export contract which is calculated as follows: “FOB = Ex-workshop price + other costs”.

- “Ex-workshop price” = Production cost + profit;

- “Production cost” = material cost + direct labor cost + overhead cost;

- “Material cost” covers expenses associated with purchase of materials, their cost of freight and insurance;

- “Direct labor cost” covers wages, bonuses and other welfare amounts related to the production process;

- “Overhead cost" covers: Overhead cost relates to production process (insurance for buildings, factory rents and hire-purchase cost, depreciation of buildings, repairs, taxes, collateral interests); hire-purchase cost and interests of factories and equipment; factory security; insurance (for factories and equipments used in the production process); expenses for essentials for production process (energy, electricity and other essentials to be used directly in the production process); research, development, design and workmanship; pressing molds, moulds, devices and amortization, maintenance and repairs of factories and equipment; patent royalties (in respect of patented machines or use of patented machines in production process or goods production licenses); testing of materials and goods; storage in factories; waste treatment; cost factors in calculating value of materials, such as port-related cost, good clearance and import duties on taxable components;

- "Other costs” are the costs incurred in placing the good in the ship or other means of transport for export including, but not limited to, domestic transport costs, storage and warehousing, port handling, brokerage fees, service charges and relevant costs incurred when loading goods onboard ships for export.

5. The applicant for C/O shall choose any of origin criteria prescribed in Clause 1 or Clause 2 of this Article to make declaration of origin in conformity with the nature of good provided that the good satisfies the criteria and other regulations in Chapter III of Decree No. 31/2018/ND-CP.

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1. An applicant for C/O shall use one of the following to declare that the exported good satisfies the preferential rules of origin or non-preferential rules of origin as prescribed in Point e Clause 1 Article 15 of Decree No. 31/2018/ND-CP:

a) A declaration of wholly-obtained exported goods (WO) using the prescribed form in Appendix II issued herewith if the materials thereof are acquired locally to produce those imported goods without VAT invoices;

b) A declaration of wholly-obtained exported goods (WO) using the prescribed form in Appendix III issued herewith if the materials thereof are acquired locally to produce those imported goods with VAT invoices;

c) A declaration of wholly-obtained exported goods in the ASEAN-Korea free trade area using the prescribed form in Appendix IV issued herewith if the goods satisfy “WO-AK” criteria in accordance with the Agreement on Trade in Goods within the Framework Agreement on Comprehensive Economic Cooperation between ASEAN and Korea;

d) A declaration of exported goods satisfying CTC criteria using the prescribed form in Appendix V issued herewith;

dd) A declaration of exported goods satisfying De Minimis criteria using the prescribed form in Appendix VI issued herewith;

e) A declaration of exported goods satisfying LVC criteria using the prescribed form in Appendix VII issued herewith;

g) A declaration of exported goods satisfying RVC criteria using the prescribed form in Appendix VIII issued herewith;

h) A declaration of exported goods satisfying PE criteria “goods produced entirely in a Party from materials originating in one or more Parties” using the prescribed form in Appendix IX issued herewith if the goods satisfy PE criteria as prescribed in rules of origin in certain free trade agreements to which Vietnam is a signatory.

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3. If the originating goods or materials are locally produced and used in the subsequent stages to produce another good, the applicant for C/O shall request the producer or supplier to make a declaration using one of the forms prescribed in Appendix X issued herewith and give it to the applicant for C/O to complete the application for C/O as prescribed in Point g Clause 1 Article 15 of Decree No. 31/2018/ND-CP.

4. The electronic form of declarations as provided in Clauses 1, 2 and 3 of this Article shall be posted on the electronic C/O management system of the Ministry of Industry and Trade at www.ecosys.gov.vn or another website of the issuing authority designated by the Ministry of Industry and Trade.

Chapter III

DECLARATION OF C/O, C/O CONTINUATION SHEET AND CNM

Article 8. C/O declaration

1. C/O form B of Vietnam issued to exported goods as prescribed in Appendix XI issued herewith shall be made in the English language and print form. C/O form B of Vietnam details:

a) Box 1: exporter’s name, address, exporting country

b) Box 2: consignee’s name, address, importing country

c) Top right box: C/O reference number (inserted by designated issuing authority)

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dd) Box 4: the designated issuing authority, address, country

e) Box 5: intended only for customs authority at the port or place of entry

g) Box 6: description of goods and HS codes; marks and numbers on packages

h) Box 7: gross weight of goods or other quantity

i) Box 8: number and date of issue of commercial invoice

k) Box 9: C/O place of issue, date of issue, signature and seal of issuing authority

l) Box 10: C/O application place and date and signature of exporter (intended for applicant for C/O).

2. If preferential rules of origin in an international treaty to which Vietnam is signatory, preferential rules of origin under general tariff preferences and other unilateral preferences of importing country conferred on Vietnam have particular regulations on preferential C/O forms, the C/O declaration shall be done in accordance with regulations on the Ministry of Industry and Trade on guidelines for such treaty or law and regulations on importing country.

Article 9. C/O Continuation Sheet

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2. If preferential rules of origin in an international treaty to which Vietnam is signatory, preferential rules of origin under general tariff preferences and other unilateral preferences of importing country conferred on Vietnam have particular regulations on C/O continuation sheet forms or guidance on declaration of multiple goods on the same C/O, the C/O continuation sheet declaration shall be done in accordance with regulations on the Ministry of Industry and Trade on guidelines for such treaty or law and regulations on importing country.

Article 10. CNM declaration

CNM issued by issuing authority as prescribed in Appendix XIII issued herewith shall be made in the English language and print form. CNM details:

1. Box 1: trader’s name, address, country

2. Box 2: consignee’s name, address, importing country

3. Box 3: country of origin

4. Box 4: country of destination

5. Box 5: date of entry to Vietnam, mean of transport’s name and number

6. Box 6: date of exit from Vietnam, mean of transport’s name and number

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8. Box 8: gross weight of goods or other quantity

9. Box 9: number and date of issue of commercial invoice

10. Box 10: CNM application place and date and signature of exporter (intended for applicant for CNM).

11. Box 11: CNM place of issue, date of issue, signature and seal of issuing authority.

Chapter IV

IMPLEMENTATION

Article 11. Implementation

1. This Circular is published and put up at:

a) Website of the Ministry of Industry and Trade www.moit.gov.vn;

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c) Head offices of issuing authorities.

2. Issuing authorities shall provide specific guidelines for this Circular for applicants for C/O.

3. Difficulties that arise during the implementation of this Circular should be reported to Department of Export and Import affiliated to the Ministry of Industry and Trade for consideration.

Article 12. Entry in force

This Circular comes into force from April 3, 2018./.

MINISTER




Tran Tuan Anh

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APPENDIX II

TEM DECLARATION OF WHOLLY OBTAINED ("WO") EXPORTS
(using domestically purchased materials, without VAT invoices)
(promulgated together with 05/2018/TT-BCT dated April 3^rd 2018 on origin of goods)

Trader's name: …..

TIN: ……………….

Export declaration No. : …………

Address of purchase: ………………

Purchaser (name, ID number):……

Applied criterion: WO

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HS code (6 digits):

Quantity:…………… unit

Value (FOB): …………..USD

Date of purchase

Seller

Domestically purchased materials

Notes

Name

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ID number and issuance date

Name

HS code

Obtained from

Quantity and unit

Unit price

Amount

(1)

(2)

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(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

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Conclusion: The goods are wholly obtained

We hereby declare that the information and figures above are correct and that we take legal responsibility for our declaration.

[location and date]
Legal representative of trader
(signature, seal, full name)

Notes:

- This template is used when materials are domestically purchased for production of exports without VAT invoices.

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APPENDIX III

DECLARATION OF WHOLLY OBTAINED ("WO") EXPORTS
(using domestically purchased materials, with VAT invoices)
(promulgated together with 05/2018/TT-BCT dated April 3^rd 2018 on origin of goods)

Trader's name: …..

TIN: ……………….

Export declaration No. : …………

Applied criterion: WO

Goods name:

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Quantity:…………… unit

Value (FOB): …………..USD

No.

Name of material

HS code

Obtained from

Quantity and unit

Unit price

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Domestic producer/supplier

VAT invoice/declaration of domestic producer/supplier

Name

Address

Number

Date

(1)

(2)

(3)

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(5)

(6)

(7)

(8)

(9)

(10)

(11)

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Conclusion: The goods are wholly obtained

We hereby declare that the information and figures above are correct and that we take legal responsibility for our declaration.

[location and date]
Legal representative of trader
(signature, seal, full name)

Notes:

- This template is used when materials are domestically purchased for production of exports with VAT invoices.

- The trader shall submit certified copies of the following documents: Production process, VAT invoices, Certificates of Enterprise Registration or Business Licenses of the domestic producers/suppliers, declarations of the domestic producers/suppliers for comparison with information declared in Columns (8), (9), (10) and (11).

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DECLARATION OF EXPORTS SATISFYING "WO-AK" CRITERION
(promulgated together with 05/2018/TT-BCT dated April 3^rd 2018 on origin of goods)

Trader's name: …..

TIN: ……………….

Export declaration No. : …………

Applied criterion: WO-AK

Goods name:

HS code (6 digits):

Quantity:…………… unit

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No.

Name of material

HS code

Quantity and unit

Unit price

Amount

Name and address of producer/supplier/exporter

Country of origin

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Preferential C/O/Declaration of wholly obtained materials of domestic producer/supplier as defined by AKFTA

Number

Date

Number

Date

(1)

(2)

(3)

(4)

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(6)

(7)

(8)

(9)

(10)

(11)

(12)

1

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Vietnam

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Korea

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3

Thailand

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Conclusion: The goods satisfy "WO-AK" criterion

We hereby declare that the information and figures above are correct and that we take legal responsibility for our declaration.

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Notes:

- This template is only used by traders applying for C/O form AK with criterion "WO-AK" defined in AKFTA to which Vietnam is a signatory.

- The trader shall submit the physical import declaration and certified copies of the following documents: Production process, VAT invoices, preferential C/O, declarations of domestic producers/suppliers for comparison with information declared in columns (8) through (12).

APPENDIX V

DECLARATION OF EXPORTS SATISFYING "CTC" CRITERION
(promulgated together with 05/2018/TT-BCT dated April 3^rd 2018 on origin of goods)

Trader's name: …..

TIN: ……………….

Export declaration No. : …………

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Applied criterion: CC/CTH/CTSH

Goods name:

HS code (6 digits):

Quantity:…………… unit

Value (FOB): …………..USD

No.

Name of material

HS code

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Consumption rate/product, including losses

Demand for materials for the shipment

Country of origin

Import declaration/VAT invoice

Preferential C/O/declaration of domestic producer/supplier

Unit price (CIF)

Value (USD)

Originating

Non-originating

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Date

Number

Date

(1)

(2)

(3)

(4)

(5)

(6)

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(8)

(9)

(10)

(11)

(12)

(13)

1

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Thailand

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Non-originating

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3

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Vietnam

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Conclusion: The goods satisfy “CC/CTH/CTSH” criterion

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[location and date]
Legal representative of trader
(signature, seal, full name)

Notes:

- The trader shall submit the physical import declaration and certified copies of the following documents: VAT invoices, preferential C/O, declarations of domestic producers/suppliers for comparison with information declared in columns (9) through (13).

APPENDIX VI

DECLARATION OF EXPORTS SATISFYING "DE MINIMIS" CRITERION
(promulgated together with 05/2018/TT-BCT dated April 3^rd 2018 on origin of goods)

Trader's name: …..

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Quantity: ……………….

Export declaration No. : …………

Applied criteria: CC/CTH/CTSH + De minimis …%

Goods name:

HS code (6 digits):

Value (FOB): …………..USD

a) De minimis ruled applied by value:

De Minimius rate

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Total value of non-originating materials that do not satisfy CTC criterion

x 100%

FOB value of finished products

or

b) De minimis ruled applied by weight:

De Minimius rate

=

Total weight of non-originating materials that do not satisfy CTC criterion

x 100%

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Conclusion: The goods satisfy “CC/CTH/CTSH + De minimis...%”criterion

We hereby declare that the information and figures above are correct and that we take legal responsibility for our declaration.

[location and date]
Legal representative of trader
(signature, seal, full name)

Notes:

- This template shall be used if the goods do not satisfy "CTC" criterion but are still considered originating if the value-based or weight-based De Minimis rate is satisfactory according to each Chapter of goods in the preferential/non-preferential Rules of Origin.

- Traders may combine the Declaration template in Appendix V with the Declaration template in this Appendix to declare their goods satisfy “CTC +De minimis...%” criteria

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DECLARATION OF imports satisfying LVC requirements
(Issued together with Circular No. 05/2018/TT-BCT dated April 03, 2018 on goods origins)

Trader: ……………………..

Tax identification number: …………………….

Export declaration No. :
………………………….

Required LVC: ..…%

Goods name:

 HS code (6 digits):

Manufacture code:

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FOB price: …………….USD

No.

Expenditures

HS code
(6 digits)

Unit

Quantity
(including losses)

Materials used for the shipment

Country of origin

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 Declaration of domestic material manufacturer/supplier

Unit price
(CIF)

Price (USD)

No.

Date

No.

Date

Domestic

Foreign

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(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

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(12)

(13)

I

Material costs:

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1

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2

...

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3

...

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Total of I

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II

Direct labor cost:

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1

Salaries, bonuses

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2

Medical benefits

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…

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Total of II

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III

Direct allocated expenditure

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1

Factory rent

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2

...

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….

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Total of III

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IV

Release expenditure (Total of I + II + III):

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V

Interest

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VI

Release price (IV + V)

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VII

Other expenditures

(Expenditures on transportation, storage, services, etc.)

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VIII

FOB price (VI + VII)

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a) Direct LVC

=

 CIF price of materials purchased or manufactured domestically

+

Direct labor cost

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Direct allocated expenditure

+

Other expenditures

+

Interest

X 100% =

FOB price

Or

b) Indirect LVC

...

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...

FOB price

-

 CIF price of materials imported from other country, countries or territories/The earliest buying price written on the VAT invoice of the materials whose origins are unidentifiable

X 100% =

FOB price

Conclusion: The LVC of goods satisfies the requirement (…….%)

We hereby declare that the figures given above is correct and that we are legally responsible for the given information and figures.

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Note:

- The trader shall select the LVC calculation methods as specified in Clause 3 Article 6 of this Circular.

- The trader must submit the import declaration and verified true copies of: the VAT receipt, the declaration of the domestic material manufacturer/supplier to compare with declared information from row (9) to row (13).

APPENDIX VIII

DECLARATION OF EXPORTS SATISFYING "RVC" CRITERION
(promulgated together with 05/2018/TT-BCT dated April 3^rd 2018 on origin of goods)

Trader's name: …..

TIN: ……………….

Export declaration No. : …………

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Applied criterion: RVC …….%

Goods name:

HS code (6 digits):

Goods production code:

Quantity: ……………….

Value (FOB): …………..USD

No.

Costs

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Unit

Consumption rate/product, including losses

Demand for materials for the shipment

Country of origin

Import declaration/VAT invoice

Preferential C/O/declaration of domestic producer/supplier

Unit price (CIF)

Value (USD)

Originating under FTA

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Number

Date

Number

Date

(1)

(2)

(3)

(4)

(5)

...

...

...

(7)

(8)

(9)

(10)

(11)

(12)

(13)

I

Material cost:

...

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...

...

1

...

...

...

2

...

...

...

3

...

...

...

...

...

...

……

...

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Total I

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II

Direct labor cost:

...

...

...

...

...

...

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Medical benefits

...

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...

…..

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Total II

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III

Overhead cost:

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Rents

...

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Depreciation of buildings, machines; insurance, maintenance

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...

...

...

...

...

…

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Total III

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IV

Production cost (I+II+III):

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V

...

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VI

Ex-works price (IV+V)

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VII

Other costs

(transport, storage, services, etc.)

...

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...

VIII

...

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...

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a) Direct calculation: RVC

=

Material cost under FTA (CIF value of material, parts or goods that are originating under FTA purchased or produced by the producer)

+

Direct labor cost

+

Overhead cost

...

...

...

Other costs

+

Profit

FOB Value

or

b) Indirect calculation: RVC

=

FOB Value

-

...

...

...

FOB Value

Conclusion: The goods satisfy "RVC" criterion

We hereby declare that the information and figures above are correct and that we take legal responsibility for our declaration.

[location and date]
Legal representative of trader
(signature, seal, full name)

Notes:

- The trader shall select a formula to calculate RVC in the "Rules of Origin" Chapter of FTAs to which Vietnam is a signatory or under legislative documents of the Ministry of Industry and Trade providing guidelines for such FTAs.

- The trader shall submit the physical import declaration and certified copies of the following documents: VAT invoices, preferential C/O, declarations of domestic manufacturers/suppliers for comparison with information declared in columns (9) through (13).

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APPENDIX IX

DECLARATION OF EXPORTS SATISFYING "PE" CRITERION
(promulgated together with 05/2018/TT-BCT dated April 3^rd 2018 on origin of goods)

Trader's name: …..

TIN: ……………….

Export declaration No. : …………

Applied criterion: PE

Goods name:

HS code (6 digits):

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Value (FOB): …………..USD

No.

Name of material

HS code

Quantity and unit

Unit price

Amount

Name and address of producer/supplier/exporter

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Import declaration/VAT invoice

Preferential C/O/Declaration of producer/supplier of satisfaction of FTA's Rules of Origin

Number

Date

Number

Date

(1)

(2)

(3)

...

...

...

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

1

...

...

...

Vietnam

...

...

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2

Japan

...

...

...

…

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Conclusion: The goods satisfy "PE" criterion

We hereby declare that the information and figures above are correct and that we take legal responsibility for our declaration.

[location and date]
Legal representative of trader
(signature, seal, full name)

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- This template is only used by traders applying for preferential C/O with criterion "PE" defined in certain FTAs to which Vietnam is a signatory.

- The trader shall submit the physical import declaration and certified copies of the following documents: Production process, VAT invoices, preferential C/O, declarations of domestic manufacturers/suppliers for comparison with information declared in columns (8) through (12).

APPENDIX X

DECLARATION OF ORIGIN BY DOMESTIC MATERIAL PRODUCER/SUPPLIER
(promulgated together with 05/2018/TT-BCT dated April 3^rd 2018 on origin of goods)

Producer's name: ……………….

Enterprise ID number: …………………..

Quantity: ……………….

Value (FOB): …………..USD

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[name of domestic material producer/supplier] hereby confirms that the materials/goods (1) ……………………………… (goods description, 6-digit HS codes) declared in this  document are produced at our factory at (2)……………. in Vietnam, are originating in Vietnam, and satisfy the Rules of Origin (3) …………… according to "Rules of Origin" Chapter in (4) ……

We hereby declare that the information above are correct and that we take legal responsibility for our declaration.

[location and date]
Legal representative of trader
(signature, seal, full name)

Notes.

- This template is used for originating materials/goods that are produced in Vietnam and used as input materials in subsequent stages to produce another good for export of the trader applying for the C/O (except C/O form D)

(1) If there are many materials/goods, they may be made into list attached to this document (bearing the trader's overlapping seal)

(2) Address of the factory or production facility in Vietnam of the company

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(4) Name of the FTA/Circular (e.g. VKFTA/Appendix I of Circular ...)