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MINISTRY
OF INDUSTRY AND TRADE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.: 21/2016/TT-BCT
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Hanoi, September
20, 2016
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CIRCULAR
PROVIDING
FOR THE IMPLEMENTATION OF RULES OF ORIGIN PROVIDED FOR IN THE FREE TRADE
AGREEMENT BETWEEN VIETNAM AND EURASIAN ECONOMIC UNION
Pursuant to the Government’s Decree No. 95/2012/ND-CP dated November 12, 2012 defining
the functions, tasks, powers and organizational structure of Ministry of Industry and Trade;
Pursuant to the Government’s
Decree No. 19/2006/ND-CP dated February 20, 2006 elaborating the
Commercial Law with respect to origin of goods;
In implementation of the Free Trade Agreement
between Vietnam and Eurasian Economic Union officially signed in Kazakhstan on
May 29, 2015.
At the request of Director of the Export-Import
Department,
Minister of Industry and
Trade promulgates this Circular to provide for the implementation of Rules of origin provided for in the Free Trade Agreement between Vietnam and Eurasian Economic
Union.
Article 1. Scope and regulated
entities
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2. This Circular applies to
authorities, organizations and individuals participating in activities in
connection with origin of goods as regulated in the VN - EAEU
FTA.
Article 2. Rules of origin
provided for in the VN - EAEU FTA
The following annexes are enclosed to this Circular
to provide guidelines for implementing Rules of origin provided
for in the VN - EAEU FTA:
1. Rules of origin (Annex I);
2. Product specific rules (Annex II);
3. List of offshore countries
or territories as provided for in Article 10 Annex I (Annex III);
4. Forms of Certificate of Origin
(Form EAV), additional sheets of Certificate of Origin (Form EAV), and
guidelines for declaring Certificate of Origin (Annex IV);
5. List of Certificate of
Origin issuing organizations in Vietnam (Annex V).
Article 3. Issuance procedures
and inspection of Certificate of Origin (Form EAV)
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Article 4. Implementation
This Circular takes effect as of October 05,
2016./.
PP MINISTER
DEPUTY MINISTER
Tran Quoc Khanh
ANNEX I
RULES OF ORIGIN
(Enclosed to the Circular No. 21/2016/TT-BCT
dated September 20, 2016 by Ministry of Industry and Trade
providing for the implementation of Rules of origin
provided for in the Free Trade Agreement between
Vietnam and Eurasian Economic Union)
SECTION I. GENERAL PROVISIONS
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The rules of origin provided for
in this Circular shall be applied only for the purposes of
granting preferential tariff treatment in accordance with the VN - EAEU FTA.
Article 2. Interpretation
of terms
For the purposes of this
Circular, these terms are construed as follows:
1. “Aquaculture” means
farming of aquatic organisms including fish, molluscs, crustaceans, other
aquatic invertebrates and aquatic plants, from feedstock such as eggs, fry,
fingerlings and larvae, by intervention in the rearing or growth processes to
enhance production such as regular stocking, feeding, or protection from
predators;
2. “Authorised body” means
the competent authority designated by a Party to issue a Certificate of Origin
under the VN - EAEU FTA;
3. “CIF value” means
the value of the goods imported and includes the cost of freight and insurance
up to the port or place of entry into the country of importation;
4. “Consignment” means
goods that are sent simultaneously covered by one or more transport documents
to the consignee from the exporter, as well as goods that are sent over a
single post-invoice or transferred as a luggage of the person crossing the
border;
5. “Exporter” means
a person registered in the territory of a Party where the goods are exported
from by such person;
6. “FOB value” means
the free-on-board value of the goods, inclusive of the cost of transport to the
port or site of final shipment abroad;
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8. “Material” means any
matter or substance including ingredient, raw material, component or part used
or consumed in the production of goods or physically incorporated into goods or
subjected to a process in the production of other goods;
9. “Non-originating
goods” or “non-originating materials” means goods or materials that
do not fulfill the origin criteria of this Annex.
10. “Originating goods” or
“originating materials” means goods or materials that fulfill the origin
criteria of this Annex.
11. “Producer” means
a person who carries out production in the territory of a Party;
12. “Production” means
methods of obtaining goods including growing, mining, harvesting, raising,
breeding, extracting, gathering, capturing, fishing, hunting, manufacturing,
processing or assembling such goods;
13. “Verification
authority” means the competent governmental authority designated by a Party
to conduct verification procedures; and
14. “Parties” means
Viet Nam, of the one part, and the Member States of the Eurasian Economic Union
and the Eurasian Economic Union acting jointly or individually within their
respective areas of competence as derived from the Treaty on the EAEU, of the
other part.
Article 3. Origin criteria
For the purposes of this Circular, goods shall be considered as originating in a Party if they are:
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b) produced entirely in one or
both Parties, exclusively from originating materials from one or both Parties;
or
c) produced in a Party using
non-originating materials and satisfy the requirements of product specific
rules specified in Annex II to this Circular.
Article 4. Wholly Obtained
or Produced Goods
For the purposes of Article 3 of
this Circular, the following goods shall be considered as
wholly obtained or produced in a Party:
1. Plants and plant goods,
including fruits, berries, flowers, vegetables, trees, seaweed, fungi and live
plants, grown, harvested, or gathered in the territory of a Party;
2. Live animals born and
raised in the territory of a Party;
3. Goods obtained from live
animals in the territory of a Party;
4. Goods obtained from
gathering, hunting, capturing, fishing, growing, raising and aquaculture in the
territory of a Party;
5. Minerals and other
naturally occurring substances extracted or taken from the air, soil, waters or
seabed and subsoil in the territory of a Party;
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7. Goods manufactured
exclusively from goods referred to in Clause 6 of this Article, on board a
factory ship registered or recorded in a Party and flying its flag;
8. Waste and scrap
resulting from production and consumption conducted in the territory of a Party
provided that such goods are fit only for the recovery of raw materials;
9. Used goods collected in
the territory of a Party provided that such goods are fit only for the recovery
of raw materials;
10. Goods produced in outer
space on board a spacecraft provided that the same spacecraft is registered in
a Party; and
11. Goods produced or
obtained in the territory of a Party solely from goods referred to in Point 1
through 10. of this Article.
Article 5.Value Added Content
For the
purposes of this Circular and product specific rules
specified in Annex II to this Circular, the formula for calculating value added content (hereinafter referred
to as “VAC”) shall be:
FOB value - Value of Non-Originating Materials
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x 100%
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where the value
of non-originating materials shall be:
a) CIF value of the
materials at the time of importation to a Party; or
b) The earliest ascertained
price paid or payable for non-originating materials in the territory of the
Party where the working or processing takes place.
When, in the territory of a Party,
the producer of the goods acquires non-originating materials within such Party,
the value of such materials shall not include freight, insurance, packing costs
and any other costs incidental to the transport of those materials from the
location of the supplier to the location of production.
Article 6.
Insufficient Working or Processing
1. The following operations
undertaken exclusively by themselves or in combination with each other are
considered to be insufficient to meet the requirements of Article 3 of this
Annex:
a) Preserving operations to
ensure that a product retains its condition during transportation and storage;
b) Freezing or thawing;
c) Packaging and
re-packaging;
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dd) Ironing or pressing of textiles;
e) Colouring, polishing, varnishing, oiling;
g) Husking, partial or total bleaching,
polishing and glazing of cereals and rice;
h) Operations to colour sugar or form sugar
lumps;
i) Peeling and removal of stones and shells from
fruits, nuts and vegetables;
k) Simple sharpening, grinding;
l) Cutting;
m) Sifting, screening, sorting, classifying;
n) Placing in bottles, cans, flasks, bags,
cases, boxes, fixing on surface and all other simple packaging operations;
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p) Simple mixing of products (components) which
does not lead to a sufficient difference of product from the original
components;
q) Simple assembly of a product or disassembly
of products into parts; and
r) Slaughter of animals, sorting of meat.
2. For the purposes of Clause 1 of this Article,
“simple” describes activities which do not require special skills or machines,
apparatus or equipment especially designed for carrying out such activities.
Article 7. Accumulation of
Origin
Without prejudice to Article 3 of this Annex,
the goods or materials originating in a Party, which are used as material in
the manufacture of a product in the other Party, shall be considered as originating
in such Party where the last operations other than those referred to in Clause
1 Article 6 of this Annex have been carried out. The origin of such material
shall be confirmed by a Certificate of Origin (Form EAV) issued by an
authorised body.
Article 8. De Minimis
1. Goods that do not undergo a change in tariff
classification pursuant to Annex II to this Circular are nonetheless considered
originating if:
a) the value of all non-originating materials
that are used in the production of the goods and do not undergo the required
change in tariff classification, does not exceed 10 percent of the FOB value of
such goods; and
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2. The value of materials referred to in Point a
Clause 1 of this Article shall be included in the value of non-originating
materials for any applicable VAC requirement.
Article 9. Direct
consignment
1. Preferential tariff
treatment in accordance with this Circular shall be granted to originating
goods provided that such goods are transported directly from the territory of
the exporting Party to the territory of the importing Party.
2. Notwithstanding Clause 1
of this Article, originating goods may be transported through the territory of
one or more third countries, provided that:
a) transit through the
territory of a third country is justified for geographical reasons or related
exclusively to transport requirements;
b) the goods have not
entered into trade or consumption there; and
c) the goods have not
undergone any operation there other than unloading, reloading, storing or any
necessary operation designed to preserve their condition.
3. A declarant shall submit
appropriate documentary evidence to the customs authorities of the importing
Party confirming that the conditions set out in Clause 2 of this Article have
been fulfilled. Such evidence shall be provided to the customs authorities of
the importing Party by submission of:
a) the transport documents
covering the passage from the territory of a Party to the territory of the
other Party containing:
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ii) the dates of unloading
and reloading of the goods (if the transport documents do not contain the dates
of unloading and reloading of the goods, other supporting document containing
such information shall be submitted in addition to transport documents); and
iii) where applicable:
- the names of the ships or other means of
transport used;
- the containers’ numbers;
- the conditions under which the goods remained
in the country of transit in proper condition;
- the marks of the customs authorities of the
country of transit;
b) the commercial invoice in respect of the
goods.
4. A declarant may submit other supporting
documents to prove that the requirements of Clause 2 of this Article are
fulfilled.
5. If the transport documents cannot be
provided, a document issued by the customs authorities of the country of
transit containing all the information referred to in Point a Clause 3 of this
Article shall be submitted.
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Article 10. Direct purchase
1. The importing Party
shall grant preferential tariff treatment for originating goods in cases where
the invoice is issued by a person registered in a third country, provided that
such goods meet the requirements of this Circular.
2. Notwithstanding Clause 1
of this Article the importing Party shall not grant preferential tariff
treatment in cases where the invoice is issued by a person registered in a
third country included in the list of offshore countries to be established in a
joint protocol. The respective competent authorities of the Parties shall be
entitled to adopt such protocol by mutual consent and shall make it publicly
available.
3. Without prejudice to
Clause 2 of this Article before the joint protocol referred to in Clause 2 of
this Article is adopted, the list of offshore countries or territories specified
in Annex III to this Circular shall apply.
Article 11. Packaging
Materials for Retail Sale
1. Packaging materials and
containers in which goods are packaged for retail sale, if classified with the
goods, shall be disregarded in determining whether all the non-originating
materials used in the production of those goods have undergone the applicable
change in tariff classification set out in Annex II to this Circular.
2. Notwithstanding Clause 1
of this Article in determining whether the goods fulfill the VAC requirement,
the value of the packaging used for retail sale will be counted as originating
or non-originating materials, as the case may be, in calculating the VAC of the
goods.
Article 12.
Packaging materials for shipment
Packing materials and containers
in which goods are packed exclusively for transport shall not be taken into
account for the purposes of establishing whether the goods are originating.
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1. In determining whether
the goods fulfill the change in tariff classification requirements specified in
Annex II to this Circular, accessories, spare parts, tools and instructional or
other information materials, which are part of the normal equipment and
included in its FOB price, or which are not separately invoiced, shall be
considered as part of the goods in question and shall not be taken into account
in determining whether the goods qualify as originating.
2. Notwithstanding Clause 1 of
this Article in determining whether the goods fulfill the VAC
requirement, the value of accessories, spare parts, tools and instructional or
other information materials shall be taken into account as originating
materials or non-originating materials, as the case may be, in calculating VAC
of the goods.
3. This Clause shall apply
only where:
a) accessories, spare
parts, tools and instructional or other information materials presented with
the goods are not invoiced separately from such goods; and
b) the quantities and value
of accessories, spare parts, tools and instructional or other information
materials presented with the goods are customary for such goods.
Article 14. Sets
Sets, as defined in Article 3 of the General Rules of the interpretation of the Harmonized System,
shall be regarded as originating when all component products are originating.
Nevertheless, when a set is composed of originating and non-originating
products, the set as a whole shall be regarded as originating, provided that
the value of the non-originating products does not exceed 15 percent of the FOB
value of the set.
Article 15. Indirect
materials
In order to determine the origin of
goods, the origin of the following indirect materials which might be used in
the production of such goods and not be incorporated into such goods shall not
be taken into account:
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b) tools, dies and moulds;
c) spare parts and materials
used in the maintenance of equipment and buildings;
d) lubricants, greases,
compounding materials and other materials used in the production or used to
operate equipment and buildings;
dd) gloves, glasses, footwear, clothing, safety
equipment;
e) equipment, devices used
for testing or inspecting the goods;
g) catalyst and solvent; and
h) any other goods that are
not incorporated into such goods but the use of which in the production of such
goods can be demonstrated to be a part of that production.
Section II. DOCUMENTARY PROOF
OF ORIGIN
Article 16. Claim for
preferential tariff treatment
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2. The Certificate of
Origin submitted to the customs authorities of the importing Party shall be an
original, valid and in conformity with the format as set out in Annex IV to
this Circular.
3. The authorised body of
the exporting Party shall ensure that Certificates of Origin are duly completed
in accordance with the requirements set out in Annex IV to this Circular.
4. The Certificate of
Origin shall be valid for a period of 12 months from the date of issuance and
must be submitted to the customs authorities of the importing Party within that
period but not later than the moment of the submission of the import customs
declaration, except in circumstances stipulated in Clause 2 Article 20 of this
Annex.
5. Where the central
customs authorities and the authorised bodies of the Parties have developed and
implemented the Electronic Origin Certification and Verification System
(hereinafter referred to as “EOCVS”) referred to in Article 29 of this Annex,
the customs authorities of the importing Party in accordance with its
respective domestic laws and regulations may not require the submission of the
original Certificate of Origin if the customs declaration is submitted by
electronic means. In this case, the date and number of such Certificate of
Origin shall be specified in the customs declaration. Where the customs
authorities of the importing Party have a reasonable doubt as to the origin of
the goods for which preferential tariff treatment is claimed and/or there is a
discrepancy with the information containing in the EOCVS, the customs
authorities of the importing Party may require the submission of the original
Certificate of Origin.
Article 17.
Circumstances when Certificate of Origin is not required
A Certificate of Origin is not
required in order to obtain preferential tariff treatment for commercial or
non-commercial importation of originating goods where the customs value does
not exceed the amount of 200 (two hundred) US dollars or
the equivalent amount in the importing Party’s currency or such higher amount
as such importing Party may establish, provided that the importation does not
form part of one or more consignments that may reasonably be considered to have
been undertaken or arranged for the purposes of avoiding the submission of the
Certificate of Origin.
Article 18.
Issuance of Certificate of Origin
1. The producer or exporter
of the goods or its authorised representative shall apply to an authorised body
of the exporting Party for a Certificate of Origin in writing or by electronic
means if applicable.
2. The Certificate of
Origin shall be issued by the authorised body of the exporting Party to the
producer or exporter of the goods or its authorised representative prior to or
at the time of exportation whenever the goods to be exported can be considered
originating in a Party within the meaning of this Circular.
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4. Each Certificate of
Origin shall bear a unique reference number separately given by the authorised
body.
5. If all goods covered by
the Certificate of Origin cannot be listed on one page, additional sheets, as
set out in Annex IV to this Agreement, shall be used.
6. The Certificate of
Origin (Form EAV) shall be done in hard copy and shall comprise one original
and two copies.
7. One copy shall be
retained by the authorised body of the exporting Party. The other copy shall be
retained by the exporter.
8. Without prejudice to
Clause 4 Article 16 of this Annex, in exceptional cases, where a Certificate of
Origin (Form EAV) has not been issued prior to or at the time of exportation it
may be issued retroactively and shall be marked “ISSUED RETROACTIVELY”.
9. The submitted original
Certificate of Origin shall be retained by the customs authorities of the
importing Party except in circumstances stipulated in its respective domestic
laws and regulations.
Article 19. Minor
discrepancies
1. Where the origin of the
goods is not in doubt, the discovery of minor discrepancies between the
information in the Certificate of Origin and in the documents submitted to the
customs authorities of the importing Party shall not, of themselves, invalidate
the Certificate of Origin, if such information in fact corresponds to the goods
submitted.
2. For multiple goods
declared under the same Certificate of Origin, a problem encountered with one
of the goods listed shall not affect or delay the granting of preferential
tariff treatment for the remaining goods covered by the Certificate of Origin.
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1. In the event of theft, loss or destruction of
a Certificate of Origin, the producer or exporter of the goods or its
authorised representative may apply to the authorised body of the exporting
Party for a certified duplicate of the original Certificate of Origin,
specifying the reasons for such application. The duplicate
shall be made on the basis of the previously issued Certificate of Origin and
supporting documents. A certified duplicate shall bear the words “DUPLICATE OF
THE CERTIFICATE OF ORIGIN NUMBER ___DATE ___”. The certified duplicate of a
Certificate of Origin shall be valid no longer than 12 months from the date of
issuance of the original Certificate of Origin.
2. Due to accidental errors or omissions made in
the original Certificate of Origin, the authorised body shall issue the
Certificate of Origin in substitution for the original Certificate of Origin.
In this instance, the Certificate of Origin shall bear the words: “ISSUED IN
SUBSTITUTION FOR THE CERTIFICATE OF ORIGIN NUMBER ___DATE ___”. Such
Certificate of Origin shall be valid no longer than 12 months from the date of
issuance of the original Certificate of Origin.
Article 21. Alterations in
Certificate of Origin
Neither erasures nor
superimpositions shall be allowed on the Certificate of Origin. Any alteration
shall be made by striking out the erroneous data and printing any additional
information required. Such alteration shall be approved by a person authorised
to sign the Certificate of Origin and certified by an official seal of the
appropriate authorised body.
Article 22. Record-keeping
requirements
1. The producer and/or
exporter of the goods shall keep all records and copies of the documents
submitted for the issuance of a Certificate of Origin for the period of no less
than three years from the date of issuance of the Certificate of Origin.
2. An importer who has been
granted preferential tariff treatment must keep the copy of the Certificate of
Origin, based on the date when the preferential tariff treatment was granted,
for the period of no less than three years.
3. The application for a
Certificate of Origin and all documents related to such application shall be retained
by the authorised body for the period of no less than three years from the date
of issuance of the Certificate of Origin.
Section III. PREFERRENTIAL
TARIFF TREATMENT
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1. Preferential tariff
treatment under the VN - EAEU FTA shall be applied to originating goods that
satisfy the requirements of this Circular.
2. Customs authorities of
the importing Party shall grant preferential tariff treatment to originating
goods of the exporting Party provided that:
a) the goods satisfy the
origin criteria referred to in Article 3 of this Annex;
b) the declarant
demonstrates compliance with the requirements of this Circular;
c) a valid and duly completed
original Certificate of Origin has been submitted in accordance with the
requirements of Section II (Documentary Proof of Origin) of this Annex to the
customs authorities of the importing Party. An original Certificate of Origin
may not be required to be submitted if the Parties have implemented the EOCVS
as stipulated in Clause 5 Article 16 of this Annex.
3. Notwithstanding Clause 2
of this Article, where the customs authorities of the importing Party have a
reasonable doubt as to the origin of the goods for which preferential tariff
treatment is claimed and/or to the authenticity of the submitted Certificate of
Origin, such customs authorities may suspend or deny the application of
preferential tariff treatment to such goods. However, the goods can be released
in accordance with the requirements of such Party’s respective domestic laws
and regulations.
Article 24. Denial of
preferential tariff treatment
1. Where the goods do not
meet the requirements of this Circular or where the importer or exporter of the
goods fails to comply with the requirements of this Circular, the customs
authorities of the importing Party may deny preferential tariff treatment and
recover unpaid customs duties in accordance with the respective domestic laws
and regulations.
2. The customs authorities
of the importing Party may deny preferential tariff treatment if:
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b) other requirements of
this Circular are not met, including:
- the requirements of Article 9 of this Annex;
- the requirements of Article 10 of this Annex;
- the submitted Certificate of Origin has not
been duly completed as specified in Annex IV to this Circular;
c) the verification
procedures undertaken under Articles 30 and 31 of this Annex are unable to
establish the origin of the goods or indicate the inconsistency of the origin
criteria;
d) the verification
authority of the exporting Party has confirmed that the Certificate of Origin
had not been issued (i.e. forged) or had been annulled (withdrawn);
dd) the customs authorities of the importing
Party receive no reply within a maximum of six months after the date of a
verification request made to the verification authority of the exporting Party,
or if the response to the request does not contain sufficient information to
conclude whether the goods originate in a Party; or
e) the customs authorities of the importing
Party within 60 days from the date of dispatch of the notification, stipulated
in Clause 2 Article 31 of this Annex, do not receive a written consent from the
verification authority, pursuant to Clause 5 Article 31 of this Annex, for
conducting a verification visit or receive a refusal to conduct such
verification visit.
3. Where the importing
Party determines through verification procedures that an exporter or producer
of the goods has engaged in providing false and/or incomplete information for
the purposes of obtaining Certificates of Origin, customs authorities of the
importing Party may deny preferential tariff treatment to identical goods
covered by the Certificates of Origin issued to that exporter or producer in
accordance with its respective domestic laws and regulations.
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Article 25. Temporary
suspension of preferential tariff treatment
1. Where a Party has found:
a) systematic fraud
regarding claims of preferential tariff treatment under the VN - EAEU FTA in
respect of the goods exported or produced by a person of the other Party; or
b) that the other Party
systematically and unjustifiably refuses to fulfill obligations under Articles
30 and 31 of this Annex, such Party may in exceptional circumstances
temporarily suspend preferential tariff treatment under the VN - EAEU FTA.
2. Temporary suspension of
preferential tariff treatment referred to in Clause 1 of this Article may be
applied to the goods concerned:
a) of a person where the
importing Party has concluded that such person of the exporting Party has
committed systematic fraud regarding claims of preferential tariff treatment
under the VN - EAEU FTA;
b) of the person who is
subject to verification request or verification visit request referred to in
Point b) Clause 1 of this Article.
3. Where the importing
Party has concluded that the already suspended preferential tariff treatment in
accordance with Point a Clause 2 of this Article had not resulted in cessation
of systematic fraud regarding claims of preferential tariff treatment under the
VN - EAEU FTA, it may temporarily suspend preferential tariff treatment with
regard to identical goods classified in the same tariff lines at 8-10 digit
level of the respective domestic nomenclatures of the Parties.
4. For the purposes of this
Article:
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b) Systematic and
unjustifiable refusal to fulfill obligations under Article 30 and/or Article 31
of this Annex means a systematic refusal to verify the originating status of
the goods concerned and/or to carry out verification visits as requested by a
Party or absence of response to verification and verification visit requests.
c) Identical goods means
the goods which are the same in all respects including physical characteristics,
quality and reputation.
5. A Party that has made a
finding pursuant to Clause 1 or 3 of this Article, shall:
a) notify the other Party
and provide the information and evidence upon which the finding was based;
b) engage in consultations
with the other Party with a view to achieving a mutually acceptable solution.
6. If the Parties have not
achieved a mutually acceptable solution within 30 days of the engagement into
consultations pursuant to Point b) Clause 5 of this Article, the Party that has
made the finding shall refer the issue to the Joint Committee.
7. . If the Joint Committee
has not resolved the issue within 60 days of the referral of such issue to the
Joint Committee, the Party which has made the finding may temporarily suspend
preferential tariff treatment under the VN - EAEU FTA pursuant to Clauses 2 and
3 of this Article. The Party that has made a decision on temporary suspension
shall immediately notify the other Party and the Joint Committee. Temporary
suspension shall not apply to the goods which have already been exported on the
day that the temporary suspension comes into effect. The day of such
exportation shall be the date of a transport document issued by a carrier.
8. Temporary suspension of
preferential tariff treatment under the VN - EAEU FTA may be applied until the
exporting Party provides convincing evidence of the ability to comply with the
requirements of this Circular and ensure the fulfillment of all the requirements
of this Circular by producers or exporters of the goods but shall not exceed a
period of four months, which may be renewed for no longer than three months.
9. Any suspension and any
renewed suspension under this Article shall be subject to periodic
consultations of the Parties with a view to resolving the issue.
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Article 26. Administrative
cooperation language
Any notification or communication under this
Section shall be conducted between the Parties through the relevant authorities
in the English language.
Article 27. Authorised body
and verification authority
As of the effective date of the VN - EAEU FTA,
each Government of the Parties shall designate or maintain an authorised body
and a verification authority.
Article 28. Notifications
1. Prior to the issuance of any Certificate of
Origin under the VN - EAEU FTA by the authorised body, each Party shall provide
the other Party, through the Ministry of Industry and Trade of Viet Nam and the
Eurasian Economic Commission, respectively, with the names and addresses of
each authorised body and verification authority, together with the original and
legible specimen impressions of their stamps, sample of the Certificate of
Origin to be used and data on the security features of the Certificate of
Origin.
2. Viet Nam shall provide the Eurasian Economic
Commission with the original information referred to in Clause 1 of this
Article in sextuplicate. The Eurasian Economic Commission may request Viet Nam
to provide additional sets of such information.
3. Viet Nam and the Eurasian Economic Commission
shall publish on the internet the information on the names and addresses of the
authorised body and verification authority of each Party.
4. Any change to the information stipulated in
this Article shall be notified by the Ministry of Industry and Trade of Viet
Nam and the Eurasian Economic Commission in advance and in the same manner.
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1. The Parties shall
endeavour to implement an EOCVS no later than two years from the date of entry
into force of the VN - EAEU FTA.
2. The purpose of the EOCVS
is the creation of a web-database that records the details of all Certificates
of Origin issued by an authorised body and that is accessible to the customs
authorities of the other Party to check the validity and content of any issued
Certificate of Origin.
3. The Parties shall
establish a working group that shall endeavour to develop and implement an
EOCVS.
Article 30.
Verification of Origin
1. Where the customs
authorities of the importing Party have a reasonable doubt about the
authenticity of a Certificate of Origin and/or the compliance of the goods,
covered by the Certificate of Origin, with the origin criteria, pursuant to
Article 3 of this Annex, and in the case of a random check, they may send a
request to the verification authority or authorised body of the exporting Party
to confirm the authenticity of the Certificate of Origin and/or the compliance
of the goods with the origin criteria and/or to provide, if requested,
documentary evidence from the producer and/or exporter of the goods.
2. All verification
requests shall be accompanied by sufficient information to identify the
concerned goods. A request to the verification authority of the exporting Party
shall be accompanied by a copy of the Certificate of Origin and shall specify
the circumstances and reasons for the request.
3. The recipient of a
request under Clause 1 of this Article shall respond to the requesting customs
authorities of the importing Party within six months after the date of such
verification request.
4. In response to a request
under Clause 1 of this Article, verification authority of the exporting Party
shall clearly indicate whether the Certificate of Origin is authentic and/or
whether the goods can be considered as originating in such Party including by
providing requested documentary evidence received from the producer and/or
exporter of the goods. Before the response to the
verification request, Clause 3 Article 23 of this Annex may be applied. The
customs duties paid shall be refunded if the received results of the
verification process confirm and clearly indicate that the goods qualify as originating
and all other requirements of this Circular are met.
Article 31.
Verification visit
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2. Prior to conducting a verification
visit pursuant to Clause 1 of this Article, the customs authorities of the importing Party shall deliver a written
notification of their intention to conduct the verification visit to the
verification authority of the Party in the territory of which the verification
visit is to occur.
3. The written notification
referred to in Clause 2 of this Article shall be as
comprehensive as possible and shall include, inter alia:
a) the name of the customs
authorities of the Party issuing the notification;
b) the names of the producer
and/or exporter of the goods whose premises are to be visited;
c) the proposed date of the
verification visit;
d) the coverage of the proposed
verification visit, including reference to the goods subject to the
verification and to the doubts regarding their origin; and
e) the names and designation of
the officials performing the verification visit.
4. Verification authority shall
send the verification request to the producer and/or exporter of the goods
whose premises are to be visited and transfer its written consent to the
requesting Party within 60 days from the date of dispatch of the notification
pursuant to Clause 2 of this Article.
5. Where a written consent from
the verification authority is not obtained within 60 days from the date of
dispatch of the notification pursuant to Clause 2 of this
Article or the notifying Party receives a refusal to conduct such a
verification visit, the notifying Party shall deny preferential tariff
treatment to the goods referred to in the Certificate(s) of Origin that would
have been subject to the verification visit.
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7. The authority conducting the
verification visit shall, within a maximum period of 90 days from the first day
the verification visit was conducted, provide the producer and/or exporter of
the goods, whose goods and premises are subject to such verification, and the
verification authority of the exporting Party with a written determination of
the outcomes of the verification visit.
8. The verification visit
including the actual visit and determination of whether the concerned goods are
originating or not shall be carried out and its results sent to the authorised
body within a maximum of 210 days. Before the results of the verification visit
are available, Clause 3 Article 23 of the VN - EAEU FTA
may be applied.
9. Any suspended or denied
preferential tariff treatment shall be reinstated upon the written
determination that the goods qualify as originating and the certain origin
criteria under the VN - EAEU FTA are fulfilled.
10. Verification team must be
formed by the central customs authority of the importing Party in accordance
with the respective domestic laws and regulations.
11. The verification authority or
the authorised body of the exporting Party shall assist in the verification
visit conducted by the customs authorities of the importing Party.
12. The producer and/or exporter
of the goods who has given consent for verification visit, shall assist in its
implementation, provide access to the premises, financial (accounting) and
production documents related to the subject of the verification visit and shall
provide any additional information and/or documents, if so requested.
13. If there are obstacles by the
authorities or entities of the inspected Party during the verification visit,
which result in the absence of possibility to conduct the verification visit,
the importing Party has the right to deny preferential tariff treatment to the
concerned goods.
14. All costs relating to the
conducting of the verification visit shall be borne by the importing Party.
Article 32. Confidentiality
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Article 33. Penalties or
other measures against fraudulent acts
Each Party shall provide for
criminal or administrative penalties for violations of its respective laws and
regulations related to this Annex.
Article 34. Sub-Committee
on Rules of Origin
1. For the purposes of effective
implementation and operation of this Annex, the Parties
hereby establish a Sub-Committee on Rules of Origin (hereinafter referred to as
“the ROO Sub-Committee”).
2. The ROO Sub-Committee shall
have the following functions:
a) Reviewing and making appropriate
recommendations to the Joint Committee and the Goods Committee on:
i. Transposition of Annex II to this Circular that is in the nomenclature of
the revised HS following periodic amendments of the HS. Such transposition
shall be carried out without impairing the existing commitments and shall be
completed in a timely manner;
ii. Implementation and operation
of this Annex, including proposals for establishing
implementing arrangements;
iii. Failure to fulfil the
obligations by the Parties, as determined in this Section;
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v. Amendments to Annex II
to this Circular;
vi. Disputes
arising between the Parties during the implementation of the VN - EAEU FTA;
and
vii. Any amendment
to the provisions and to Annexes III, IV, V of the VN -
EAEU FTA.
b) Considering any other matter
proposed by a Party relating to this Annex;
c) Reporting the findings of the
ROO Sub-Committee to the Goods Committee; and
d) Performing other functions as
may be delegated by the Joint Committee pursuant to Article 1.5 of the VN - EAEU FTA.
3. The ROO Sub-Committee shall be
composed of the representatives of the Parties and may invite representatives
of other entities of the Parties with necessary expertise relevant to the
issues to be discussed upon mutual agreement of the Parties.
4. The ROO Sub-Committee shall
meet at such time and venue as may be agreed by the Parties but not less than
once a year.
5. A provisional agenda for each
meeting shall be forwarded to the Parties, as a general rule, no later than one
month before the meeting.
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Article 35. Goods in
transportation or storage
Originating goods which have been
in transportation from the exporting Party to the importing Party, or which
have been in temporary storage in a bonded area in the importing Party for a
period not exceeding one year before the entry into force of the VN - EAEU FTA,
shall be granted preferential tariff treatment if they are imported into the
importing Party on or after the date of entry into force of the VN - EAEU FTA,
subject to the submission of a Certificate of Origin issued retroactively to
the customs authorities of the importing Party and subject to the respective
domestic laws and regulations or administrative practices of the importing
Party.
ANNEX II
PRODUCT SPECIFIC RULES
(Enclosed to the Circular No. 21/2016/TT-BCT dated September
20, 2016 by Ministry of Industry and Trade providing for the implementation of
Rules of origin provided for in the Free Trade Agreement between Vietnam and
Eurasian Economic Union)
General notes
For the
purposes of this Annex:
1. The first
column of the list of product specific rules (hereinafter
referred to as “PSR”) contains chapters, headings or subheadings
and the second column sets out descriptions of the products. Goods in this list
are determined solely by the HS codes of the goods. The names of the goods are
used only for convenience.
“Chapter”
means a chapter of the Harmonized System (2 digits);
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“Subheading”
means a subheading of the Harmonized System (6 digits);
“CTC” means
change in tariff classification at HS 2, 4 or 6-digit level (CC, CTH, CTSH);
“WO” means
that the good must be wholly produced or obtained entirely in a Party in
accordance with Article 4 of Annex I to this Circular;
“CC” means
that all non-originating materials used in the production of the final goods
have undergone a change in tariff classification at HS 2-digit level (change in
Chapter);
“CTH” means
that all non-originating materials used in the production of the final goods
have undergone a change in tariff classification at the HS 4-digit level
(change in Heading);
“CTSH” means
that all non-originating materials used in the production of the final goods
have undergone a change in tariff classification at the HS 6-digit level
(change in Subheading);
“VAC (Х)%” means that value added content which is
calculated using the formula set out in Article 5 of Annex I to this Circular, is not less than (X) percent (%) and process of
production of final goods has been performed in a Party;
“CTC + VAC (Х)%” means the requirement to change the tariff
classification provided that value added content which is calculated using the
formula set out in Article 5 of Annex 1, is not less than (X) percent and process of production of final
goods has been performed in a Party;
“CTC or VAC (X)%” means either the requirement to change the
tariff classification or the value added content which is calculated using the
formula set out in Article 5 of Annex I to this Circular
of not less than (X) percent (%)
and process of production of final goods has been performed in a
Party.
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3. The
origin criteria specified in the third column of the list of PSR set the minimum requirements for production operations. A greater value added content of production operation made beyond the
minimum requirement shall also confer originating status.