MINISTRY OF
INDUSTRY AND TRADE
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|
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.:
38/2018/TT-BCT
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Hanoi, October
30, 2018
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CIRCULAR
PRESCRIBING
CERTIFICATION OF ORIGIN OF GOODS UNDER THE GENERALISED SYSTEM OF PREFERENCES OF
THE EUROPEAN UNION, NORWAY, SWITZERLAND AND TURKEY
Pursuant to the Law on foreign trade management
dated June 12, 2017;
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 in terms of origin of goods;
At the request of the Director of the
Import-Export Department;
The Minister of Industry and Trade promulgates a
Circular prescribing certification of origin of goods under the Generalised
System of Preferences of the European Union, Norway, Switzerland and Turkey.
Chapter I
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Article 1. Scope
This Circular provides regulations on certification
of origin of goods under the Generalised System of Preferences (hereinafter
referred to as “GSP”) of the European Union, Norway, Switzerland and Turkey.
Article 2. Regulated entities
This Circular applies to:
1. Exporters;
2. Relevant regulatory
authorities, organizations and individuals.
Article 3. Interpretation of
terms
1. “GSP certification of origin”
means a series of procedures carried out by an exporter to declare and
affirm the originating status of goods exported to the European Union, Norway,
Switzerland or Turkey.
2. “GSP proof or origin” means
a commercial document issued by an exporter to declare and certify that the
goods to which the document relates are considered originating according to the
applicable GSP rules of origin;
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4. “REX number-issuing
authority” means a regulatory authority or an organization that is
authorized or assigned by the Ministry of Industry and Trade to receive and
process applications for REX number.
Chapter II
APPLICATION FOR AND
REVOCATION OF REX NUMBER
Article 4. Application for REX
number
1. Exporters that wish to
enjoy benefits from the preferential tariff treatment on their goods exported
to the European Union, Norway, Switzerland or Turkey must apply for the REX
number to the REX number-issuing authority and release statement on origin
according to the GSP’s provisions.
2. Exporter profiles used to
register for the REX number shall comply with provisions laid down in Article
13 of the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018 and
guidance provided by the REX number-issuing authority.
3. An exporter that has
carried out procedures for registration of exporter (trader) profiles as
regulated in Article 13 of the Decree No. 31/2018/ND-CP and wishes to apply for
the REX number to the competent authority processing his application for
registration of exporter profiles, he is not required to re-submit the exporter
profiles to apply for the REX number as prescribed in Clause 2 of this Article.
4. Within 6 months from the
date of entry into force of this Circular, the REX number-issuing authority
shall publicly announce the web address so that exporters may decide to apply
for the REX number through the website or by sending the application directly
to the REX number-issuing authority. After 6 months from the date of entry into
force of this Circular, any applications for the REX number must be submitted
electronically.
5. In case goods exported to
the European Union, Norway, Switzerland or Turkey under an export entrustment
contract, the trustee is not allowed to use his REX number to grant the GSP
statement on origin for goods of the trustor.
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7. If total value of a
shipment of goods exported under the GSP does not exceed 6,000 (six thousand)
EUR (determined according to the ex-factory price), the exporter is not
required to apply for the REX number as regulated in this Article when
declaring and affirming the originating status of that shipment.
Article 5. Revocation of REX
number
1. An exporter shall have his
REX number revoked in one of the following circumstances:
a) The company is dissolved or declared bankrupt in
accordance with applicable laws;
b) He does not intend to export goods qualifying
preferential treatment under the GSP;
c) He does not meet the conditions required by the
GSP;
d) He provides incorrect information about the
origin of goods;
dd) He intentionally forges the statement on origin;
e) He fails to keep his data up to date as
regulated in Clause 5 Article 11 hereof;
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h) He commits other violations against laws or
origin-related frauds.
2. The REX number-issuing
authority shall take charge of revoking the REX number. Information concerning
the revoked REX number shall be kept by the REX number-issuing authority within
a period of 10 years from the ending day of the year in which such revocation
is made.
3. If the revocation of a REX
number is done inconsistently with regulations, the REX number-issuing
authority shall inform the relevant exporter to reuse that REX number and be
allowed to retrospectively issue statements on origin for shipments of goods exported
to the European Union, Norway, Switzerland or Turkey during the period of
revocation.
4. In addition to penalties
imposed for violations in accordance with applicable regulations on origin of
goods, the exporter that commits any violation mentioned in Point c through g
Clause 1 of this Article shall only apply again for a new REX number after 30
days from the date of revocation.
5. In addition to penalties
imposed for violations in accordance with applicable regulations on origin of goods,
the exporter that commits the violation mentioned in Point h Clause 1 of this
Article shall only apply again for a new REX number after 180 days from the
date of revocation.
6. The application for a new
REX number as regulated in Clause 4 and Clause 5 of this Article shall be
carried out in accordance with regulations in Article 4 hereof after the
relevant exporter has remedied the situation which led to the revocation and
sent a written commitment that he never repeats this situation to the REX number-issuing
authority. The exporter shall use the new REX number for issuing statements on
origin of goods exported to the European Union, Norway, Switzerland or Turkey
but be not allowed to use this REX number for retrospectively issuing
statements on origin for shipments exported during the revocation period.
Chapter III
GSP CERTIFICATION OF
ORIGIN
Article 6. GSP statement on
origin
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2. If a GSP statement on
origin is not made out immediately at the time of export, it may be made out
retrospectively but must bear the phrase "retrospective statement”. Such
retrospectively issued statement on origin must be submitted to the customs
agency of the importing country within 02 years from the date of import.
3. A single GSP statement on
origin may be made out for multiple shipments if the exported goods meet the
following requirements:
a) they are unassembled or disassembled within the
meaning of General rule 2a for the interpretation of the Harmonized System and
their HS codes fall within the Appendix 2 enclosed with the Circular No.
65/2017/TT-BTC dated June 27, 2017 by the Ministry of Finance; or
b) they fall within Section XVI or XVII or heading
7308 or heading 9406 of the Harmonized System and their HS codes are prescribed
in the Appendix 2 enclosed with the Circular No. 65/2017/TT-BTC; or
c) they are exported for assembling.
4. A GSP statement on origin
must contain the REX number, the exporter’s particulars, description of
exported goods, and statements on origin of goods expressed in either English
or French or Spanish according to the form provided in the Appendix enclosed
herewith.
5. Within 3 business days from
the date of issue, the exporter shall publish the GSP statement on origin and
other documents concerning the shipment as prescribed in Point c through h
Clause 1 Article 15 of the Decree No. 31/2018/ND-CP on the website of the REX
number-issuing authority.
6. A GSP statement on origin
shall be revoked or cancelled in one of the circumstances mentioned in Point c
through h Clause 1 Article 5 hereof. The REX number-issuing authority shall
inform relevant authorities and organizations of the revocation or cancellation
of the GSP statement on origin in such cases.
Article 7. Exemptions from GSP
statement on origin
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2. The goods specified in
Clause 1 of this Article are imported for no commercial purposes, are imported
solely for the personal use and the imports are occasional.
Article 8. Control and
verification of origin
1. Control and verifications
of the originating status of goods shall be carried out in the following
circumstances:
a) Control and verification of origin is carried
out at the request of the competent authorities of the importing country.
b) Domestic competent authorities carry out the
verification of origin with the aims of managing risks and preventing
origin-related frauds.
c) The verification of origin is carried out to
assist other competent authorities where there is a presumption of
origin-related fraud.
2. The control and
verification of the originating status of goods shall be carried out according
to the relevant provisions laid down in the GSP and the Ministry of Industry
and Trade's guidance.
Chapter IV
RESPONSIBILITY OF
RELEVANT AUTHORITIES AND ORGANIZATIONS, AND EXPORTERS
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1. The Import-Export
Department shall:
a) Formulate documents on GSP certification of
origin, and submit them to competent authorities for promulgation or promulgate
them within its competence.
b) Request the Ministry of Industry and Trade to
issue documents authorizing or assigning competent authorities to receive
applications for the REX number.
c) Take charge of contacting competent authorities
in the European Union, Norway, Switzerland and Turkey to perform GSP
certification of origin.
d) Play the leading role and cooperate with
relevant authorities, organizations and individuals in carrying out inspection
of compliance with regulations on GSP certification of origin.
2. The E-commerce and Digital
Economy Agency shall:
a) Cooperate with the REX number-issuing
authorities to develop a system collecting electronic data on GSP certification
of origin so as to serve the Ministry of Industry and Trade’s management tasks.
b) Cooperate with relevant authorities in dealing
with technical issues that arise during the implementation of this Circular.
Article 10. Responsibility of
REX number-issuing authorities
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2. Submit quarterly and annual
reports to the Import-Export Department on GSP certification of origin; submit
ad hoc reports in emergencies or at the request of the Import-Export
Department.
3. Take initiative in
monitoring, control and inspect the compliance with regulations on GSP
certification of origin by exporters, relevant organizations and individuals.
4. Manage and keep relevant
documents, records and electronic data for at least 5 years from the ending day
of the year in which the GSP statement on origin is made out.
Article 11. Responsibility of
exporters
1. Comply with regulations on
certification of origin herein and relevant regulations on origin of goods.
2. Be legally responsible for
the accuracy and truthfulness of provided statements.
3. Submit reports to the REX
number-issuing authorities of the case where the GSP statements on origin are
refused to grant preferential tariff treatment by the custom authorities of the
importing country.
4. Inform the REX number-issuing
authorities of any changes in the information declared as prescribed in Clause
1 Article 4 or Point b Clause 1 Article 5 hereof. Unchanged information must be
certified by exporters every two years.
5. Keep all documents
concerning the shipment to which the GSP statement on origin is made out for at
least 5 years from the ending day of the year in which the GSP statement on
origin is made out.
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IMPLEMENTATION
Article 12. Effect
1. This Circular comes into
force from December 14, 2018.
2. GSP certification of origin
shall apply from January 01, 2019. Exporters that do not have the REX number
shall still be granted the certificate of origin Form A for their goods
exported to the European Union, Norway, Switzerland and Turkey during the
transition as regulated by the European Commission.
3. GSP certification of origin
shall be automatically null and void when member states of the European Union,
Norway, Switzerland or Turkey refuses to grant the preferential treatment under
the GSP scheme to Vietnam./.
MINISTER
Tran Tuan Anh
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FORM OF STATEMENT ON ORIGIN
(Enclosed with the Circular No. 38/2018/TT-BCT dated October 30, 2018 by the
Minister of Industry and Trade)
1. The exporter shall make out
commercial documents showing the originating status of the goods. The text of
the originating status of the goods is given in the following languages:
a) French version
“L’exportateur …..1 des
produits couverts par le présent document
déclare que, sauf indication claire
du contraire, ces produits ont l’origine préférentielle …….2 au sens des règles d’origine du Système des préférences
tarifaires généralisées de l’Union européenne et que le critère d’origine
satisfait est ……3.”
Or
b) English version
“The exporter …..1 of the products covered by this document
declares that, except where otherwise clearly indicated, these products are of
preferential origin …..2
according to rules of origin of the Generalised System of Preferences of the
European Union and that the origin criterion met is …..3.”
Or
c) Spanish version
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2. The exporter shall declare
the place and date of making out statement on origin of the goods and then the
signature of the exporter’s legal representative or the person authorized to
make out this statement on origin is mandatory.
1 The exporter’s REX number.
2 Name of the beneficiary country under the GSP scheme of
the European Union, Norway, Switzerland and Turkey. In this case, the
beneficiary country is “Vietnam”.
3 The origin criterion. In the case of cumulation with
the use of imported materials in the production process, the following text
shall be indicated:
- If materials originate in
the European Union, the text “EU cumulation”, “Cumul UE” or “Acumulación UE”
shall be specified;
- If materials originate in
Norway, the text “Norway cumulation”, “Cumul Norvège”, or “Acumulación Noruega”
shall be specified.
- If materials originate in
Switzerland, the text “Switzerland cumulation”, “Cumul Suisse” or “Acumulación
Suiza” shall be specified.
- If materials originate in
Turkey, the text Turkey cumulation”, “Cumul Turquie” or “Acumulación Turquía”
shall be specified.
- If materials originate in
any beneficiary countries which are member states of ASEAN, the text “Regional
Cumulation”, “Cumul Regional” or “Acumulación Regional” shall be specified.
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