Circular No. 21/2019/TT-BCT dated November 08, 2019 on prescribing Rules of Origin in the Asean – Hong Kong, China Free Trade Agreement

• Official number: 21/2019/TT-BCT
• Legislation Type: Circular
• Organization: The Ministry Of Industry And Trade
• Signer: Tran Tuan Anh
• Issued Date: 08/11/2019

MINISTRY OF INDUSTRY AND TRADE --------	SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness --------------
No.: 21/2019/TT-BCT	Hanoi, November 08, 2019

CIRCULAR

PRESCRIBING RULES OF ORIGIN IN THE ASEAN – HONG KONG, CHINA FREE TRADE AGREEMENT

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

Pursuant to the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018 on guidelines for the Law on Foreign Trade Management regarding origin of goods;

In order to implement the ASEAN – Hong Kong, China Free Trade Agreement signed on March 28, 2018 in Republic of the Union of Myanmar;

At the request of the Director of the Agency of Foreign Trade,

The Minister of Industry and Trade promulgates a Circular prescribing Rules of Origin in the Asean – Hong Kong, China Free Trade Agreement.

Chapter I

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Article 1. Scope

This Circular introduces the Rules of Origin in the Asean – Hong Kong, China Free Trade Agreement (hereinafter referred to as “AHKFTA”).

Article 2. Regulated entities

This Circular applies to:

1. Issuing authorities of Certificate of Origin (C/O).

2. Traders, regulatory authorities, organizations and individuals that have activities related to the origin of goods.

Article 3. Definitions

For the purposes of this Circular, the terms below are construed as follows:

1. “aquaculture” means the farming of aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, from seedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production, such as regular stocking, feeding, protection from predators, etc.

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3. “FOB (Free-on-board)” means the free-on-board value of the good, inclusive of the cost of transport to the port or site of final shipment abroad.

4. “generally accepted accounting principles - GAAP” means the recognised 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 standards may encompass broad guidelines of general application as well as detailed standards, practices and procedures.

5. “good” means a material or product, which can be wholly obtained or produced, even if it is intended for later use as a material in another production process. For the purposes of this Circular, the terms “good” and “product” can be used interchangeably.

6. “identical and interchangeable materials” means materials being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which after being incorporated into the finished product cannot be distinguished from one another for origin purposes by virtue of any markings, or mere visual examination.

7. “material” means any matter or substance used or consumed in the production of a good or physically incorporated into another good or subjected to a process in the production of another good.

8. “non-originating good or non-originating material” means a good or material that does not qualify as originating in accordance with the provisions of this Circular.

9. “originating good or originating material” means a good or material that qualifies as originating in accordance with the provisions of this Circular.

10. “packing material and container for transportation” means the material or container used to protect a good during its transportation, different from that container or material used for its retail sale.

11. “preferential tariff treatment” means tariff concessions granted to originating goods as reflected by the tariff rates applicable under AHKFTA.

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13. “Product Specific Rules (PSR)" means the rules set out Appendix I enclosed herewith. In order to determine the origin of goods, materials used to produce a good must:

a) have undergone a change in tariff classification (CTC); or

b) have undergone a specific manufacturing or processing operation (SP); or

c) satisfy a regional value content (RVC) criterion; or

d) satisfy a combination of any of the criteria specified in Point a, Point b and Point c of this Clause.

14. “Movement Confirmation (MC) (Form AHK)” means a C/O issued by the issuing authority of an intermediate Party based on the C/O (Form AHK) issued by the first exporting Party.

15. “exporter” means a natural or juridical person located in the territory of a Party where a good is exported from by such a person.

16. “importer” means a natural or juridical person located in the territory of a Party where a good is imported into by such a person.

17. “producer” means a natural or juridical person who carries out production in the territory of a Party.

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19. “simple mixing" means an activity which does not need special skills, machines, apparatus or equipment especially produced or installed for carrying out that activity. The simple mixing does not include chemical reaction. Chemical reaction means a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.

20. “slaughtering” means the mere killing of animals and subsequent processes such as cutting, chilling, freezing, salting, drying or smoking, for the purpose of preservation for storage and transport.

Article 4. Certification and verification of origin of goods in Vietnam

1. The following Appendixes are enclosed with this Circular:

a) Appendix I: Product Specific Rules;

b) Appendix II: Specimen of C/O – Form AHK;

c) Appendix III: Instruction for declarations in C/O (Form AHK) for exports;

d) Appendix IV: List of Vietnam’s authorized issuing authorities of C/O (Form AHK);

dd) Appendix V: List of data requirements.

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3. Operational procedures for certification and verification of origin of goods shall conform to provisions in the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018 providing guidelines for the Law on foreign trade management regarding origin of goods and relevant laws.

Chapter II

RULES OF ORIGIN

Article 5. Originating goods

A good imported into a Party from another Party shall be treated as an originating good if it conforms to the origin requirements under any one of the following conditions and other provisions of this Circular:

1. A good which is wholly obtained or produced in the exporting Party as set out in Article 6 of this Circular.

2. A good produced in the exporting Party exclusively from originating materials from one or more of the Parties.

3. A good produced in the exporting Party from non-originating materials, provided that the good is eligible under Article 7 of this Circular.

Article 6. Wholly obtained or produced goods

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1. Plants and plant products (including fruits, flowers, vegetables, trees, seaweed, fungi and live plants) grown, harvested, picked or gathered in a Party.

2. Live animals (including mammals, birds, fish, crustaceans, molluscs, reptiles, bacteria and viruses) born and raised in a Party.

3. Goods obtained from live animals in a Party.

4. Goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering or capturing conducted in a Party.

5. Minerals and other naturally occurring substances extracted or taken from the soil, waters, seabed or beneath the seabed in a Party, not included in Clauses 1 to 4 of this Article.

6. Products of sea-fishing extracted or taken by vessels registered with the exporting Party and entitled to fly the flag of that Party, minerals and other naturally occurring substances extracted or taken from the waters, seabed or beneath the seabed outside the waters of the exporting Party, provided that that Party has the rights to exploit such waters, seabed and beneath the seabed in accordance with international law. International law refers to generally accepted international laws such as the United Nations Convention of the Law of the Sea in 1982.

7. Products of sea-fishing and other marine products taken from the high seas by vessels registered with a Party and entitled to fly the flag of that Party.

8. Products processed or made on board factory ships registered with a Party or entitled to fly the flag of that Party, exclusively from products referred to in Clause 7 of this Article.

9. Goods which are waste and scrap derived from production or consumption in a Party provided that such goods are fit only for the recovery of raw materials or for recycling purposes.

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11. Goods obtained or produced in the exporting Party from products referred to in Clauses 1 to 10 of this Article.

Article 7. Not wholly obtained or produced goods

1. The good specified in Clause 3 Article 5 of this Circular, except for those goods covered under Clause 2 of this Article, shall be treated as an originating good if it has a RVC of not less than 40% calculated using the formula set out in Article 8 of this Circular.

2. A good shall be treated as an originating good if it meets the Product Specific Rules specified in Appendix I enclosed herewith.

Article 8. Calculation of Regional Value Content

1. RVC is the Regional Value Content, expressed as a percentage. The formula for calculating RVC is as follows:

a) Direct method:

RVC =

AHKFTA material cost + Direct labour cost + Direct overhead cost + Other costs + Profit

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FOB Price

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b) Indirect method:

RVC =

FOB Price – Value of non-originating materials, parts or produce (VNM)

x 100%

FOB Price

The indirect method for calculating RVC as specified in Point b Clause 1 of this Article is adopted in Vietnam for determining the origin of exports under AHKFTA.

2. For the purposes of calculating the RVC provided in Clause 1 of this Article:

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b) VNM (Value of non-originating materials, parts or produce) is the CIF value at the time of importation or the earliest ascertained price paid for all non-originating materials, parts or produce that are acquired by the producer in the production of the good. Non-originating materials include materials of undetermined origin.

c) Direct labour cost includes wages, remuneration and other employee benefits associated with the manufacturing process.

d) Direct overhead cost includes, but is not limited to, buildings associated with the production process (insurance, short-term and long-term factory leasing, depreciation on buildings, repair and maintenance, taxes, interests on mortgage); long-term leasing of and interest payments for plant and equipment; factory security; insurance (plant, equipment and materials used in the manufacture of the goods); utilities serving the production of goods (energy, electricity, water and other utilities directly attributable to the production of the goods); research, development, design and engineering; dies, moulds, tooling and the depreciation, maintenance and repair of plant and equipment; royalties or licences (in connection with patented machines or processes used in the manufacture of the goods or the right to manufacture the goods); inspection and testing of materials and the goods; storage and handling in the factory; disposal of recyclable wastes; and cost elements in computing the value of raw materials such as port and clearance charges and import duties paid for dutiable components.

dd) 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 and service charges.

3. The value of goods under this Circular shall be determined in accordance with the Customs Valuation Agreement.

Article 9. Accumulation

A good which complies with the origin requirements provided for in a Party and which is used in another Party as a material for a finished good eligible for preferential tariff treatment shall be considered to be originating in the latter Party where working or processing of the finished goods has taken place.

Article 10. Minimal operations and processes

1. A good shall not be considered to be originating in the territory of a Party if the following operations are undertaken exclusively by itself or in combination in the territory of that Party:

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b) Changes of packaging, breaking-up and assembly of packages;

c) Simple washing, cleaning, removal of dust, oxide, oil, paint or other coverings;

d) Simple painting and polishing operations;

dd) Husking, partial or total bleaching, polishing and glazing of cereals and rice;

e) Operations to color sugar or form sugar lumps;

g) Simple peeling, stoning, or un-shelling;

h) Sharpening, simple grinding or simple cutting;

i) Sifting, screening, sorting, classifying, grading, matching;

k) Simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;

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m) Simple mixing of products, whether or not of different kinds;

n) Simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;

o) Simple testing or calibrations; or

p) Slaughtering of animals.

2. A good originating in the territory of a Party shall retain its initial originating status, when exported from another Party, where operations undertaken have not gone beyond those referred to in Clause 1 of Articles.

Article 11. Direct consignment

1. Preferential tariff treatment shall be applied goods satisfying the requirements of this Circular and which are consigned directly between the exporting Party and the importing Party.

2. The following shall be considered as consigned directly from the exporting Party to the importing Party:

a) Goods transported directly from the exporting Party to the importing Party; or

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- The transit entry is justified for geographical reason or by consideration related exclusively to transport requirements;

- The goods have not entered into trade or consumption there; and

- The goods have not undergone any operation there other than unloading and reloading or any operation required to keep it in good condition.

Article 12. De minimis

1. A good that does not satisfy a CTC requirement shall be considered as originating if the value of all non-originating materials used in its production that do not undergo the required CTC does not exceed 10% of the FOB value of the good and the good meets all other applicable criteria set forth in this Circular for qualifying as an originating good.

2. The value of non-originating materials referred to in Clause 1 shall be included in the value of non-originating materials for any applicable RVC requirement for the good.

Article 13. Packing and packaging 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 any good.

2. Packaging materials and containers in which the good is packaged for retail sale, which are classified with the good, shall be disregarded in determining the origin of the good, provided that:

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b) The good is produced entirely in the territory of a Party as set out in Clause 2 Article 5 of this Circular;

c) The good is subject to CTC requirement set out in Appendix I enclosed herewith.

3. If a good is subject to RVC requirement, the value of the packaging materials and containers in which the good is packaged for retail sale shall be taken into account in determining the origin of the good.

Article 14. Accessories, spare parts and tools

1. If a good is subject to the requirements of CTC or SP, 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:

a) The accessories, spare parts, tools and instructional or other information materials are not invoiced separately from the good; and

b) The quantities and value of accessories, spare parts, tools and instructional or other information materials are customary for the good.

2. If a good is subject to a RVC-based rule of origin, the value of the accessories, spare parts, tools and instructional or 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 RVC of the good.

Article 15. Neutral elements

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1. Fuel and energy.

2. Tools, dies and moulds.

3. Spare parts and materials used in the maintenance of equipment and buildings.

4. Lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings.

5. Gloves, glasses, footwear, clothing, safety equipment and supplies.

6. Equipment, devices and supplies used for testing or inspecting the goods.

7. Catalysts and solvents.

8. Any other goods that are not incorporated into the good but the use of which in the production of the good can reasonably be demonstrated to be a part of that production.

Article 16. Identical and interchangeable materials

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2. Once a decision has been taken on the inventory management method, that method shall be used throughout the fiscal year.

Chapter III

OPERATIONAL PROCEDURES FOR CERTIFICATION AND VERIFICATION OF ORIGIN OF GOODS

Article 17. Pre-exportation examination

The producer or exporter of the good eligible for preferential tariff treatment may apply to the C/O issuing authority requesting pre-exportation examination of the origin of the good. The result of pre-exportation examination, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in determining the origin of the said good to be exported thereafter. The pre-exportation examination may not apply to the good of which, by its nature, origin can be easily determined.

Article 18. Application for C/O

At the time of carrying out the formalities for exporting the good under preferential tariff treatment, the exporter or its authorized representative shall submit a written application or an application by electronic means for C/O (Form AHK), and appropriate supporting documents proving that the good to be exported qualifies for the issuance of C/O (Form AHK).

Article 19. Examination of application for C/O

The C/O issuing authority shall carry out proper examination of each application for a C/O (Form AHK) to ensure that:

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2. The other details in the C/O (Form AHK) correspond to the supporting documentary evidence submitted.

3. The description, quantity and weight of the good, marks and numbers on packages, number and kinds of packages, as specified, conform to the good to be exported.

4. The application for C/O and C/O (Form AHK) are duly completed and signed either manually or electronically by the authorized signatory.

Article 20. Certificate of Origin (Form AHK)

In order to be granted preferential tariff treatment, the good must be supported by a C/O (Form AHK) issued by an issuing authority designated by the exporting Party.

1. The format of the C/O (Form AHK) shall follow the form in Appendix II which is determined by the Parties according to the list of data requirements in Appendix V enclosed herewith.

2. The C/O (Form AHK) shall comprise one original and two copies.

3. The C/O (Form AHK) shall:

a) be in hardcopy;

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c) be in the English language; and

d) bear an authorized signature and official seal of the C/O issuing authority. The signature and official seal may be applied electronically.

4. The FOB value of goods, when the RVC origin criterion is applied, needs to be indicated on the C/O (Form AHK) for goods that are exported from one ASEAN Member State to another ASEAN Member State, and from Hong Kong, China to ASEAN Member States, but needs not be indicated if the goods are exported from ASEAN Member States to Hong Kong, China.

5. The original C/O (Form AHK) shall be forwarded by the exporter to the importer for submission to the customs authority of the importing Party. Copies shall be retained by the C/O issuing authority of the exporting Party and the exporter.

6. Multiples goods declared on the same C/O (Form AHK) shall be allowed, provided that each good is originating in its own right.

Article 21. Treatment of erroneous declaration in C/O (Form AHK)

Neither erasures nor superimpositions shall be allowed on the C/O (Form AHK). Any alteration shall be made by:

1. Striking out the erroneous details and making any addition required. Such alteration shall be approved by an official authorized to sign the C/O (Form AHK) and certified by the C/O issuing authority. Unused spaces shall be crossed out to prevent any subsequent addition.

2. Issuing a new C/O (Form AHK) to replace the erroneous one.

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1. The C/O (Form AHK) shall be issued by the C/O issuing authority of the exporting Party prior to shipment or at the time of shipment but shall not be issued more than 3 working days after the declared shipment date.

2. In case where the C/O (Form AHK) has not been issued at the time specified in Clause 1 of this article due to involuntary errors or other valid causes, the C/O (Form AHK) may be issued retroactively but no longer than 1 year from the date of shipment and the “ISSUED RETROACTIVELY” in Box 13 shall be ticked.

Article 23. Movement confirmation (Form AHK)

An issuing authority of an intermediate exporting Party shall issue an MC, if an application is made by the exporter while the good is passing through that intermediate exporting Party, provided that:

1. A valid original C/O (Form AHK) or its certified true copy is presented;

2. The period of validity of the MC does not exceed the period of validity of the original C/O (Form AHK).

3. The goods which are to be re-exported using the MC (Form AHK) shall remain under the supervision of the competent authority of the intermediate exporting Party. The supervision of the competent authority of the intermediate exporting Party includes documentary controls or any risk management procedures as deemed necessary by that competent authority. The goods which are to be re-exported using the MC (Form AHK) shall not undergo any further processing in the intermediate exporting Party, except for repacking or logistics activities such as unloading, reloading, storing, or any other operations necessary to preserve them in good condition or to transport them to the importing Party.

4. The MC contains relevant information from the original C/O (Form AHK) pursuant to the List of data requirements in Appendix V enclosed herewith. The FOB value shall be the FOB value of the goods exported from the intermediate exporting Party.

5. In the event that the information is not complete or circumvention is suspected, the final importing Party may request the original C/O (Form AHK) be submitted to its respective competent authority.

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Article 24. Theft, loss or destruction of C/O (Form AHK)

In the event of theft, loss or destruction of a C/O (Form AHK), the exporter may apply in writing to the C/O issuing authority for a certified true copy of the original C/O (Form AHK) or its copies. The certified true copy shall be made on the basis of the export documents in the possession of the C/O issuing authority and bear the words “CERTIFIED TRUE COPY”. This copy shall bear the date of issuance of the original C/O (Form AHK) and shall be issued no longer than one year from the date of issuance of the original C/O (Form AHK).

Article 25. Presentation of Certificate of Origin (Form AHK)

1. For the purposes of claiming preferential tariff treatment, the importer shall submit to the customs authority of the importing Party at the time of import, a declaration, a C/O (Form AHK) including supporting documents (including sales invoices and, when required, Bill of Lading or other related transportation documents) issued in the territory of the exporting Party and other documents as required in accordance with the internal laws and regulations of the importing Party.

2. In the case where a C/O (Form AHK) is rejected by the customs authority of the importing Party, Box 4 of the subject C/O (Form AHK) shall be marked accordingly and the original C/O (Form AHK) shall be returned to the C/O issuing authority within a reasonable period but not exceeding 60 days from the date of rejection. The C/O issuing authority shall be duly notified of the grounds for the denial of preferential tariff treatment.

3. In the case where a C/O (Form AHK) is rejected, as stated in Clause 2 of this Article, the importing Party shall accept and consider the clarification made by the C/O issuing authority and assess again whether or not the C/O (Form AHK) can be accepted for the granting of the preferential tariff treatment. The clarifications shall be detailed and exhaustive in addressing the grounds of denial of preferential tariff treatment raised by the importing Party. If a clarification made by the C/O issuing authority addresses the grounds for denial of preferential tariff treatment and satisfies the requirements of this Circular, the importing Party shall accept the C/O (Form AHK) and grant preferential tariff treatment in accordance with its internal laws and regulations.

Article 26. Validity period of C/O (Form AHK)

1. The following time limit for the presentation of the C/O (Form AHK) shall be observed:

a) The C/O (Form AHK) shall be valid for a period of one year from the date of issuance and shall be submitted to the customs authority of the importing Party within that period;

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2. In all cases, the customs authority of the importing Party may accept such C/O (Form AHK) provided that the goods have been imported before the expiration of the time limit of the said C/O (Form AHK).

Article 27. Waiver of C/O (Form AHK)

1. In the case of a consignment of goods originating in the exporting Party and not exceeding US$ 200.00 FOB, the presentation of C/O (Form AHK) shall be waived and the use of simplified declaration by the exporter that the goods in question have originated in the exporting Party shall be accepted. Goods sent through the post not exceeding US$ 200.00 FOB shall also be similarly treated.

2. Without prejudice to the generality of Clause 1 of this Article, a Party may elect not to require submission of a C/O (Form AHK).

Article 28. Treatment of minor discrepancies

1. Where the origin of the goods is not in doubt, the discovery of minor discrepancies, such as typographical errors in the statements made in the C/O (Form AHK) or made in other documents submitted to the customs authority of the importing Party for the purpose of carrying out the formalities for importing the goods, shall not ipso facto invalidate the C/O (Form AHK), if it does in fact correspond to the goods submitted.

2. In the case where the exporting Party and the importing Party have different tariff classifications (HS codes) for a good subject to preferential tariff treatment, the goods shall be released at the most-favoured-nation (MFN) rates or at the AHKFTA preferential rate, subject to the compliance of the applicable rules of origin, and no penalty or other charges shall be imposed on the importer in accordance with the internal laws and regulations of the importing Party. Once the HS code classification differences have been resolved, the correct AHKFTA preferential rate shall be applied and any overpaid duty shall be refunded if applicable, in accordance with the internal laws and regulations of the importing Party.

3. For multiple items declared under the same C/O (Form AHK), a problem encountered with one of the items listed shall not affect or delay the granting of preferential tariff treatment and customs clearance of the remaining items. Point c Clause 1 Article 30 of this Circular may be applied to the problematic items.

Article 29. Record keeping requirement

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2. The application for C/O (Form AHK) and all documents related to such application shall be retained by the C/O issuing authority for not less than 3 years from the date of issuance.

3. Information relating to the validity of the C/O (Form AHK) shall be furnished by the C/O issuing authority of the exporting Party upon request of the importing Party.

4. Any information communicated between the Parties concerned shall be treated as confidential and shall be used for purpose of the validation of C/O (Form AHK) only.

Article 30. Check and verification procedures after issuing C/O

1. The competent authority of the importing Party may request the competent authority of the exporting Party to conduct a retroactive check at random or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the goods in question or of certain parts thereof. Upon such request, the competent authority of the exporting Party shall conduct a retroactive check on the exporter or producer, subject to the following conditions:

a) The request for retroactive check shall be accompanied with the C/O (Form AHK) concerned and shall specify the reasons and any additional information suggesting that the particulars given on the said C/O may be inaccurate, unless the retroactive check is requested on a random basis.

b) The competent authority of the exporting Party shall respond to the request promptly and transmit the results of the retroactive check to the importing Party within 90 days upon the receipt of the request.

c) The competent authority of the importing Party may suspend the provisions on preferential tariff treatment for the duration of the retroactive check. However, the competent authority of the importing Party may release the good to the importer subject to any administrative measures deemed necessary, provided that it is not held to be subject to import prohibition or restriction and there is no suspicion of fraud. In the event that a determination is made by the importing Party that the good qualifies as an originating good, any suspended preferential tariff treatment shall be reinstated.

d) After receipt of the results of the retroactive check from the exporting Party, the competent authority of the importing Party shall determine whether or not the subject good is an originating good. The entire process of retroactive check, including the process of notifying the competent authority of the exporting Party the result of the determination of whether or not the good is an originating good, shall be completed within 180 days upon the receipt of the request.

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a) Prior to conducting a verification visit, the competent authority of the importing Party shall deliver a written request to conduct the proposed verification visit to:

- The exporter of producer whose premises are to be visited;

- The competent authority of the exporting Party;

- The importer of the goods that are subject to the verification visit.

The said written request shall be comprehensive as possible and includes:

- The name and contact details of the competent authority issuing the request;

- The name of the exporter of producer whose premises are to be visited;

- The proposed date for the verification visit;

- The objective and scope of the proposed verification visit, including specific reference to the goods subject to the verification;

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Prior to conducting a verification visit, the competent authority of the importing Party shall also obtain the written consent of the exporter or producer whose premises are to be visited.

b) Where a written consent from the exporter or producer is not obtained within 30 days upon receipt of the written request pursuant to Point a Clause 2 of this Article, the competent authority of the importing Party may deny preferential tariff treatment to the goods that would have been the subject of the verification visit.

c) The competent authority of the exporting Party receiving the written request may postpone the proposed verification visit and notify the competent authority of the importing Party of such intention. Notwithstanding any postponement, any verification visit shall be carried out in accordance with the internal laws and regulations of the exporting Party within 60 days upon the date of receipt of the request. This period may be extended as the concerned Parties agree. The arrangement of the verification visit shall be agreed by the competent authorities of the importing and exporting Parties.

d) The competent authority of the importing Party conducting the verification visit shall provide the exporter or producer whose goods are the subject of the verification visit, and the competent authority of the exporting Party, with a written determination of whether or not the subject goods qualified as originating goods.

dd) Any suspended preferential tariff treatment shall be reinstated upon the written determination referred to in Point d Clause 2 of this Article that the goods qualify as originating goods.

e) The exporter or producer shall be allowed 30 days, upon receipt of the written determination that the subject goods do not qualify as originating goods, to provide in writing additional information regarding the eligibility of the goods to the competent authority of the importing Party. If the goods are still found to be non-originating, the final written determination shall be communicated by the competent authority of the importing Party to the competent authority of the exporting Party within 30 days upon receipt of additional information from the exporter or producer.

g) The verification visit process, including the actual visit and determination of whether the subject goods are originating or not, shall be carried out and its results shall be communicated to the competent authority of the exporting Party within 180 days upon receipt of the written request pursuant to Point a Clause 2 of this Article. While awaiting the results of the verification visit, Point c Clause 1 of this Article on the suspension of preferential tariff treatment shall be applied.

3. Each Party shall maintain the confidentiality of the information and documents collected in the process of retroactive check and verification visit pursuant to Clause 1 and Clause 2 of this Article and shall protect such information from disclosure that could prejudice the competitive position of the person who provided the information. Such information and documents shall not be used for other purposes, including being used as evidence in administrative and judicial proceedings, without the explicit written permission of the Party providing such information.

Article 31. Documentation for direct consignment

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1. The Bill of Lading or other related transportation documents issued in the exporting Party.

2. A C/O (Form AHK) issued by the relevant C/O issuing authority of the exporting Party, unless not required pursuant to Article 27 of this Circular.

3. A copy of the original sales invoice in respect of the goods.

4. Supporting documents in evidence that the requirements of Point b Clause 2 Article 11 of this Article have been complied with.

Article 32. Exhibition goods

1. Goods sent from an exporting Party for exhibition in another Party and sold during or after the exhibition for importation into a Party shall be granted preferential tariff treatment accorded under the AHKFTA on the condition that the goods meet the origin requirements as set out in this Circular, and provided that it is shown to the satisfaction of the relevant customs authority of the importing Party that:

a) An exporter has dispatched those goods from the territory of the exporting Party to the Party where the exhibition is held and has exhibited them there;

b) The exporter has sold the goods or transferred them to a consignee in the importing Party;

c) The goods have been consigned during the exhibition or immediately thereafter to the importing Party in the state in which they were sent for the exhibition.

...

...

...

3. Clause 1 of this Article shall apply to any trade, agricultural or crafts exhibition, fair or similar show or display in shops or business premises with a view to the sale and where the goods remain under customs control during the exhibition.

Article 33. Third party invoicing

1. The competent authority of the importing Party shall accept C/O (Form AHK) in the case where the sales invoice is issued either by a company located in a third party or by an exporter for the account of the said company, provided that the goods meet the origin requirements of this Circular.

2. The exporter shall indicate “Third party invoicing” and such information as name and country/party of the company issuing the invoice in the C/O (Form AHK).

Chapter IV

IMPLEMENTATION PROVISIONS

Article 34. Implementation organization

1. Guidelines and clarifications relating to the implementation of the Chapter of Rules of Origin, which have been agreed by the Parties alternately or via reports of meetings of AHKFTA Joint Committee and the Sub-Committee on Rules of Origin under the framework of the AHKFTA shall be considered as the basis for implementation by C/O issuing authorities and customs authorities.

2. The guidelines and clarifications mentioned in Clause 1 of this Article shall be notified to C/O issuing authorities and customs authorities through the contact points designated to implement the AHKFTA pursuant to Article 3 of the Government's 03/NQ-CP dated January 07, 2019 on ratification of the Asean – Hong Kong, China Free Trade Agreement (AHKFTA).

...

...

...

1. This Circular comes into force from December 23, 2019.

2. C/O issuing authorities shall consider issuing C/O (Form AHK) covering exported goods of Vietnam before the date of entry into force of this Circular for claiming preferential tariff treatment in accordance with provisions of the AHKFTA and internal laws and regulations of importing Parties.

3. Customs authorities of importing Parties start accepting C/O (Form AHK) issued on or after June 11, 2019. Procedures for verification of C/O (Form AHK) for granting preferential tariff treatment shall comply with provisions of AHKFTA, Chapter III of this Circular and other relevant legislative documents./.

MINISTER




Tran Tuan Anh

APPENDIX I

PRODUCT SPECIFIC RULES
(Enclosed with the Circular No. 21/2019/TT-BCT dated November 08, 2019 of the Minister of Industry and Trade prescribing Rules of Origin in the AHKFTA)

...

...

...

2. The CTC or SP rule shall apply only to non-originating materials.

3. A requirement of a CTC applies only to non-originating materials.

4. For the purposes of the column entitled “Origin Criteria" of this Appendix, the terms below are construed as follows:

WO means that the good must be wholly obtained or produced in accordance with Article 6 of this Circular;

RVC (XX) means that the good must have a regional value content of not less than XX per cent as calculated under Article 8 of this Circular;

CC means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 2-digit level (i.e. a change in Chapter) of the Harmonized System;

CTH means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (i.e. a change in Heading) of the Harmonized System;

CTSH means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level (i.e. a change in Subheading) of the Harmonized System.

Serial No.

...

...

...

Product description

Origin criteria

1

0101.21

- - Pure-bred breeding animals

WO

2

0101.29

- - Other

...

...

...

3

0101.30

- Asses:

WO

4

0101.90

- Other

WO

5

...

...

...

- - Pure-bred breeding animals

WO

6

0102.29

- - Other:

WO

7

0102.31

- - Pure-bred breeding animals

...

...

...

8

0102.39

- - Other

WO

9

0102.90

- Other:

WO

10

...

...

...

- Pure-bred breeding animals

WO

11

0103.91

- - Weighing less than 50 kg

WO

12

0103.92

- - Weighing 50 kg or more

...

...

...

13

0104.10

- Sheep:

WO

14

0104.20

- Goats:

WO

15

...

...

...

- - Fowls of the species Gallus domesticus:

WO

16

0105.12

- - Turkeys

WO

17

0105.13

- - Ducks

...

...

...

18

0105.14

- - Geese

WO

19

0105.15

- - Guinea fowls

WO

20

...

...

...

- - Fowls of the species Gallus domesticus

WO

21

0105.99

- - Other

WO

22

0106.11

- - Primates

...

...

...

23

0106.12

- - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses(mammals of the suborder Pinnipedia)

WO

24

0106.13

- - Camels and other camelids (Camelidae)

WO

25

...

...

...

- - Rabbits and hares

WO

26

0106.19

- - Other

WO

27

0106.20

- Reptiles (including snakes and turtles

...

...

...

28

0106.31

- - Birds of prey

WO

29

0106.32

- - Psittaciformes (including parrots, parakeets, macaws and cockatoos)

WO

30

...

...

...

- - Ostriches; emus (Dromaius novaehollandiae)

WO

31

0106.39

- - Other

WO

32

0106.41

- - Bees

...

...

...

33

0106.49

- - Other

WO

34

0106.90

- Other

WO

35

...

...

...

- - Freshwater

WO

36

0301.19

- - Other

WO

37

0301.91

- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

...

...

...

38

0301.92

- - Eels (Anguilla spp.)

WO

39

0301.93

- - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)

WO

40

...

...

...

- - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

WO

41

0301.95

- - Southern bluefin tunas (Thunnus maccoyii)

WO

42

0301.99

- - Other

...

...

...

43

0407.11

- - Of fowls of the species Gallus domesticus

WO

44

0407.19

- - Other

WO

45

...

...

...

- - Of fowls of the species Gallus domesticus

WO

46

0407.29

- - Other

WO

47

0407.90

- Other

...

...

...

48

0409.00

Natural honey

WO

49

0501.00

Human hair, unworked, whether or not washed or scoured; waste of human hair.

WO

50

...

...

...

- Seed

WO

51

0701.90

- Other

WO

52

0702.00

Tomatoes, fresh or chilled.

...

...

...

53

0703.10

- Onions and shallots:

WO

54

0703.20

- Garlic:

WO

55

...

...

...

- Leeks and other alliaceous vegetables

WO

56

0704.10

- Cauliflowers and headed broccoli

WO

57

0704.20

- Brussels sprouts

...

...

...

58

0704.90

- Other

WO

59

0705.11

- - Cabbage lettuce (head lettuce)

WO

60

...

...

...

- - Other

WO

61

0705.21

- - Witloof chicory (Cichorium intybus var. foliosum)

WO

62

0705.29

- - Other

...

...

...

63

0706.10

- Carrots and turnips

WO

64

0706.90

- Other

WO

65

...

...

...

Cucumbers and gherkins, fresh or chilled.

WO

66

0708.10

- Peas (Pisum sativum)

WO

67

0708.20

- Beans (Vigna spp., Phaseolus spp.)

...

...

...

68

0708.90

- Other leguminous vegetables

WO

69

0709.20

- Asparagus

WO

70

...

...

...

- Aubergines (egg-plants)

WO

71

0709.40

- Celery other than celeriac

WO

72

0709.51

- - Mushrooms of the genus Agaricus

...

...

...

73

0709.59

- - Other

WO

74

0709.60

- Fruits of the genus Capsicum or of the genus Pimenta:

WO

75

...

...

...

- Spinach, New Zealand spinach and orache spinach (garden spinach)

WO

76

0709.91

- - Globe artichokes

WO

77

0709.92

- - Olives

...

...

...

78

0709.93

- - Pumpkins, squash and gourds (Cucurbita spp.)

WO

79

0709.99

- - Other

WO

80

...

...

...

- Potatoes

WO

81

0710.29

- - Other

WO

82

0710.30

- Spinach, New Zealand spinach and orache spinach (garden spinach)

...

...

...

83

0710.40

- Sweet corn

WO

84

0710.80

- Other vegetables

WO

85

...

...

...

- Mixtures of vegetables

WO

86

0714.10

- Manioc (cassava):

WO

87

0801.21

- - In shell

...

...

...

88

0801.31

- - In shell

WO

89

0802.11

- - In shell

WO

90

...

...

...

- - In shell

WO

91

0802.31

- - In shell

WO

92

0804.10

- Dates

...

...

...

93

0804.20

- Figs

WO

94

0804.30

- Pipeapples

WO

95

...

...

...

- Avocados

WO

96

0804.50

- Guavas, mangoes and mangosteens:

WO

97

0805.10

- Oranges:

...

...

...

98

0805.20

- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids

WO

99

0805.40

- Grapefruit, including pomelos

WO

100

...

...

...

- Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

WO

101

0805.90

- Other

WO

102

0806.10

- Fresh

...

...

...

103

0806.20

- Dried

WO

104

0807.11

- - Watermelons

WO

105

...

...

...

- - Other

WO

106

0807.20

- Papaws (papayas):

WO

107

0808.10

- Apples

...

...

...

108

0808.30

- Pears

WO

109

0808.40

- Quinces

WO

110

...

...

...

- Apricots

WO

111

0809.21

- - Sour cherries (Prunus cerasus)

WO

112

0809.29

- - Other

...

...

...

113

0809.30

- Peaches, including nectarines

WO

114

0809.40

- Plums and sloes:

WO

115

...

...

...

- Strawberries

WO

116

0810.20

- Raspberries, blackberries, mulberries and loganberries

WO

117

0810.30

- Black, white or red currants and gooseberries

...

...

...

118

0810.40

- Cranberries, bilberries and other fruits of the genus Vaccinium

WO

119

0810.50

- Kiwifruit

WO

120

...

...

...

- Durians

WO

121

0810.70

- Persimmons

WO

122

0810.90

- Other:

...

...

...

123

1001.11

- - Seed

WO

124

1001.19

- - Other

WO

125

...

...

...

- - Seed

WO

126

1001.99

- - Other:

WO

127

1002.10

- Seed

...

...

...

128

1002.90

- Other

WO

129

1003.10

- Seed

WO

130

...

...

...

- Other

WO

131

1004.10

- Seed

WO

132

1004.90

- Other

...

...

...

133

1005.10

- Seed

WO

134

1005.90

- Other:

WO

135

...

...

...

- Rice in the husk (paddy or rough):

WO

136

1006.20

- Husked (brown) rice:

WO

137

1006.30

- Semi-milled or wholly milled rice, whether or not polished or glazed:

...

...

...

138

1006.40

- Broken rice:

WO

139

1007.10

- Seed

WO

140

...

...

...

- Other

WO

141

1008.10

- Buckwheat

WO

142

1008.21

- - Seed

...

...

...

143

1008.29

- - Other

WO

144

1008.30

- Canary seeds

WO

145

...

...

...

- Fonio (Digitaria spp.)

WO

146

1008.50

- Quinoa (Chenopodium quinoa)

WO

147

1008.60

- Triticale

...

...

...

148

1008.90

- Other cereals

WO

149

1201.10

- Seed

WO

150

...

...

...

- Other

WO

151

1202.30

- Seed

WO

152

1202.41

- - Ground-nuts in shell

...

...

...

153

1203.00

Copra.

WO

154

1205.10

- Low erucic acid rape or colza seeds

WO

155

...

...

...

- Other

WO

156

1206.00

Sunflower seeds, whether or not broken.

WO

157

1207.10

- Palm nuts and kernels:

...

...

...

158

1207.21

- - Granules

WO

159

1207.29

- - Other

WO

160

...

...

...

- Castor oil seeds

WO

161

1207.40

- Sesamum seeds:

WO

162

1207.50

- Mustard seeds

...

...

...

163

1207.60

- Safflower (Carthamus tinctorius) seeds

WO

164

1207.70

- Melon seeds

WO

165

...

...

...

- - Poppy seeds

WO

166

1207.99

- - Other:

WO

167

1210.10

- Hop cones, neither ground nor powdered nor in the form of pellets

...

...

...

168

1211.20

- Ginseng roots:

WO

169

1211.30

- Coca leaf:

WO

170

...

...

...

- Poppy straw

WO

171

1211.90

- Other:

WO

172

1212.21

- - Fit for human consumption:

...

...

...

173

1212.29

- - Other:

WO

174

1212.91

- - Sugar beet

WO

175

...

...

...

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.

WO

176

1301.20

- Gum Arabic

WO

177

1301.90

- Other:

...

...

...

178

1401.10

- Bamboos

WO

179

1401.20

- Rattans:

WO

180

...

...

...

- Other

WO

181

1517.90

- Other:

WO

182

1902.30

- Other pasta:

...

...

...

183

1905.90

- Other:

RVC40 or CTH

184

2103.90

- Other:

RVC40 or CTH

185

...

...

...

- Mica waste

WO

186

2619.00

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel

WO

187

2620.11

- - Hard zinc spelter

...

...

...

188

2620.19

- - Other

WO

189

2620.21

- - Leaded gasoline sludges and leaded anti-knock compound sludges

WO

190

...

...

...

- - Other

WO

191

2620.30

- Containing mainly copper

WO

192

2620.60

- Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds

...

...

...

193

2620.91

- - Containing antimony, beryllium, cadmium, chromium or their mixtures

WO

194

2620.99

- - Other:

WO

195

...

...

...

- Ash and residues from the incineration of municipal waste

WO

196

2621.90

- Other

WO

197

5103.20

- Other waste of wool or of fine animal hair

...

...

...

198

5103.30

- Waste of coarse animal hair

Obtained from sheep, lambs or other animals raised in either Party under AHKFTA

199

6309.00

Worn clothing and other worn articles.

WO

200

...

...

...

- Sorted:

WO

201

6310.90

- Other:

WO

202

7101.10

- Natural pearls

...

...

...

203

7101.21

- - Unworked

WO

204

7108.12

- - Other unwrought forms

RVC40 or CTH

205

...

...

...

- Ash containing precious metal or precious metal compounds

WO

206

7112.91

- - Of gold, including metal clad with gold but excluding sweepings containing other precious metals

WO

207

7112.92

- - Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals

...

...

...

208

7112.99

- - Other:

WO

209

7404.00

Copper waste and scrap.

WO

210

...

...

...

Nickel waste and scrap.

WO

211

7602.00

Aluminium waste and scrap.

WO

212

7606.11

- - Of aluminium, not alloyed:

...

...

...

213

7606.12

- - Of aluminium alloys

RVC40 or CTH

214

7606.91

- - Of aluminium, not alloyed

RVC40 or CTH

215

...

...

...

Lead waste and scrap.

WO

216

7902.00

Zinc waste and scrap.

WO

217

8002.00

Tin waste and scrap.

...

...

...

218

8101.97

- - Waste and scrap

WO

219

8102.97

- - Waste and scrap

WO

220

...

...

...

- Waste and scrap

WO

221

8104.20

- Waste and scrap

WO

222

8105.30

- Waste and scrap

...

...

...

223

8107.30

- Waste and scrap

WO

224

8108.30

- Waste and scrap

WO

225

...

...

...

- Waste and scrap

WO

226

8110.20

- Waste and scrap

WO

227

8112.13

- - Waste and scrap

...

...

...

228

8112.22

- - Waste and scrap

WO

229

8112.52

- - Waste and scrap

WO

230

...

...

...

- - Linear acting (cylinders)

RVC40 or CTSH

231

8462.10

- Forging or die-stamping machines (including presses) and hammers:

RVC40 or CTH

232

8486.40

- Machines and apparatus specified in Note 9 (C) to this Chapter:

...

...

...

233

8523.41

- - Unrecorded:

RVC40 or CTH

234

8534.00

Printed circuits.

RVC40 or CTH

235

...

...

...

- - Other

RVC40 or CTSH

236

8542.90

- Parts

RVC40 or CTH

237

8548.10

- Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators:

...

...

...

APPENDIX III

INSTRUCTIONS FOR CERTIFICATE OF ORIGIN FOR EXPORTS (FORM AHK)
(Enclosed with the Circular No. 21/2019/TT-BCT dated November 08, 2019 of the Minister of Industry and Trade prescribing Rules of Origin in the AHKFTA)

A C/O (Form AHK) shall be typed in English language (except the case prescribed in Clause 15 below). The statements in the C/O must correspond to the customs declaration and other documents such as Bill of Lading, sales invoices and verification records (where a request for verification is made). Contents of a C/O (Form AHK) include:

1. The top right box “Certificate No.”: the reference number (which is inserted by the C/O issuing authority). The reference number consists of 13 characters divided into 5 groups as follows:

a) Group 1: The abbreviated name of the exporting Party which is Vietnam and consists of 02 characters “VN”;

b) Group 2: The abbreviated name of the importing Party which is a AHKFTA Member State and consists of 02 characters as follows:

BN: Brunei

MM: Myanmar

...

...

...

PH: Philippines

ID: Indonesia

SG: Singapore

LA: Laos

TH: Thailand

MY: Malaysia

HK: Hong Kong, China

c) Group 3: The year of issuance of C/O (Form AHK), including 02 digits. E.g.: The C/O is issued in 2019, “19” shall be specified;

d) Group 4: Code of the C/O issuing authority, including 02 characters. The list of Vietnam’s authorized C/O issuing authorities is provided in Appendix IV enclosed herewith;

...

...

...

e) There is a dash “-“ between group 1 and group 2; There is a slash “/” between groups 3, 4 and 5.

E.g.: If Hanoi City Foreign Trade Management Office issues a C/O (Form AHK) of the ordinal number “8” covering a shipment of goods exported to Hong Kong, China in 2019, the reference number of the issued C/O shall be “VN-HK 19/01/00008”.

2. Box 1: The exporter’s name, address and the exporting Country/Party (Vietnam).

3. Box 2: The consignee’s name, address and the importing Country/Party.

4. Box 3: Shipment date and means of transport (“By air" or the vessel’s name is specified if goods are shipped by air or by sea respectively) and port of discharge.

5. Box 4: shall not be indicated.

6. Box 5: The item number.

7. Box 6: Marks and numbers on packages.

8. Box 7:

...

...

...

- Producer’s name and trademark must be indicated.

- Names and country/party of the company issuing third party invoice (if any) shall be indicated.

9. Box 8: Origin-conferring criterion

Circumstances of production or manufacture in the Country/ Party named in Box 11 of the C/O:

Insert in Box 8

a) Goods wholly obtained or produced in the territory of a Country/ Party.

“WO”

b) Goods produced in a Party exclusively from originating materials from one or more of the Countries/ Parties.

“PE”

...

...

...

Regional Value Content

Percentage of Regional Value Content, example “40%”

Change in Tariff Classification (CTC)

The actual CTC rule, example “CC” or “CTH” or “CTSH”

Specific Processes

“SP”

Combination Criteria

The actual combination criterion, example “CTSH + 35%”

...

...

...

11. Box 10: Invoice number and date of invoice. The invoice should be the one for the importation of the good into the importing Country/Party. In case where a third party invoice is used, the number invoice in Box 10 shall be indicated according to Section 14 of this Appendix.

12. Box 11:

a) The word “Viet Nam” shall be indicated in the first line if the C/O (Form AHK) is issued; or the Country/Party of origin shall be indicated if the Movement Confirmation is issued;

b) The full name of the Importing Country/Party shall be indicated in the second line;

c) The place and date of applying for C/O, full name and signature of the applicant for C/O are indicated in the third line.

13. Box 12: The authority that issues C/O (Form AHK) shall indicate place and date of issuance of C/O, signature of the official issuing C/O, stamp of the C/O issuing authority.

14. Box 13:

a) The “Issued Retroactively" in Box 13 shall be ticked “√” if the C/O is issued retroactively in accordance with Article 22 of this Circular.

b) In cases where goods are sent from the exporting Party for exhibition in another Party and sold during or after the exhibition for importation into another importing Party in accordance with Article 32 of this Circular, the " Exhibition" box in Box 13 shall be ticked “√”. Name and address of the exhibition is indicated in Box 2;

...

...

...

d) If the invoice is issued by a company located in a third party in accordance with Article 33 of this Circular, the “Third Party Invoicing" in Box 13 shall be ticked “√”. The name and country/party of the company issuing the invoice shall be indicated in Box 7, or on a continuation sheet if there is insufficient space. The number of the invoice issued by the producer or the exporter or the number of the invoice issued by the trader for the importation of goods into the importing Country/Party shall be indicated in Box 10.

dd) In case of accumulation of goods in accordance with Article 9 of this Circular, the “Accumulation” box in Box 13 shall be ticked “√”.

e) If the good meets the “De Minimis” rule in accordance with Article 12 of this Circular, the “De Minimis” box in Box 13 shall be ticked “√”.

15. Other instructions: Box 13 may be ticked “√” by hand or printed by computer.

APPENDIX IV

LIST OF VIETNAM’S AUTHORITIES AUTHORIZED TO ISSUE CERTIFICATE OF ORIGIN (FORM AHK)
(Enclosed with the Circular No. 21/2019/TT-BCT dated November 08, 2019 of the Minister of Industry and Trade prescribing Rules of Origin in the AHKFTA)

 No.

Name of C/O (Form AHK) issuing authority

...

...

...

Hanoi City Foreign Trade Management Office

2

Ho Chi Minh City Foreign Trade Management Office

3

Da Nang Foreign Trade Management Office

4

Dong Nai Foreign Trade Management Office

5

Hai Phong Department of Industry and Trade

...

...

...

Binh Duong Foreign Trade Management Office

7

Vung Tau Foreign Trade Management Office

8

Lang Son Foreign Trade Management Office

9

Quang Ninh Foreign Trade Management Office

10

Lao Cai Foreign Trade Management Office

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Thai Binh Foreign Trade Management Office

12

Thanh Hoa Foreign Trade Management Office

13

Nghe An Foreign Trade Management Office

14

Tien Gaing Foreign Trade Management Office

15

Can Tho Foreign Trade Management Office

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Hai Duong Foreign Trade Management Office

17

Binh Tri Thien Foreign Trade Management Office

18

Khanh Hoa Foreign Trade Management Office

19

Ha Tinh Foreign Trade Management Office

20

Ninh Binh Foreign Trade Management Office

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APPENDIX V

LIST OF DATA REQUIREMENTS
(Enclosed with the Circular No. 21/2019/TT-BCT dated November 08, 2019 of the Minister of Industry and Trade prescribing Rules of Origin in the AHKFTA)

The proof of origin used for claiming preferential tariff treatment under the AHKFTA shall contain the following information:

1. Exporter details

The name, address, Country/Party and contact details of the exporter.

2. Shipment details (each C/O (Form AHK) shall only apply to a single shipment of goods)

a) Consignee’s name, address and Party/Country.

b) Sufficient details to identify the consignment, such as importer’s purchase order number, invoice number and date and Air Way Bill or Sea Way Bill or Bill of Lading.

c) Port of discharge, as far as known.

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a) Marks and numbers on packages.

b) Detailed description of the goods, including HS Code (6-digit level), and if applicable, product number and brand name.

c) The relevant origin-conferring criteria.

d) Quantity of goods.

dd) FOB value (when the RVC origin criterion is applied), except if the goods are exported from ASEAN Member States to Hong Kong, China.

4. Certification by C/O issuing authority

Certification by the C/O issuing authority that the goods specified in the C/O (Form AHK) meet all the relevant requirements in this Circular based on the documents provided, and the date of issuance of the C/O (Form AHK).

5. C/O (Form AHK) number

A unique number assigned to the C/O (Form AHK) by the C/O issuing authority.

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