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THE MINISTRY OF
INDUSTRY AND TRADE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 06/VBHN-BCT
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Hanoi, January
23, 2014
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CIRCULAR
ON
GUIDELINES FOR THE IDENTIFICATION OF ORIGIN OF EXPORTS AND IMPORTS WHICH ARE
NOT WHOLLY OBTAINED GOODS DEFINED IN THE GOVERNMENT'S DECREE NO. 19/2006/ND-CP DATED
FEBRUARY 20, 2006 ON GUIDELINES FOR THE COMMERCIAL LAW REGARDING THE ORIGIN OF
GOODS
Circular No. 08/2006/TT-BTM dated April 17, 2006 of
Minister of Commerce (currently Ministry of Industry and Trade) on guidelines
for identification of origin of exports and imports which are not wholly
obtained prescribed in the Government's Decree No. 19/2006/ND-CP dated February
20, 2006 on guidelines for the Law on Commerce regarding origin of goods,
coming into force as of May 14, 2006, being amended by:
Circular No. 10/2006/TT-BTM dated June 1, 2006 of
Minister of Commerce (currently Ministry of Industry and Trade) on amendments
to Circular No. 08/2006/TT-BTM on guidelines for identification of origin of
exports and imports which are not wholly obtained prescribed in the
Government's Decree No. 19/2006/ND-CP dated February 20, 2006 on guidelines for
the Law on Commerce regarding origin of goods, coming into force as of May 14,
2006.
Pursuant to the Government's Decree No.
29/2004/ND-CP dated January 16, 2004 defining the functions, tasks,
entitlements and organizational structure of the Ministry of Trade;
Pursuant to Government's Decree No.
19/2006/ND-CP dated February 20, 2006 on guidelines for the Law on Commerce
regarding origin of goods;
Ministry of Trade provides guidelines for
identification of origin of exports and imports as follows: [1]
I. GENERAL PROVISIONS
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a) This Circular
provides guidelines for identification of origin of exports and imports which are
not wholly obtained prescribed in Article 8 of Government's Decree No.
19/2006/ND-CP dated February 20, 2006 on guidelines for the Law on Commerce
regarding origin of goods;
b) As for exports eligible for the general tariff
preferences, their origin shall be identified according to the rules of origin
of countries of importation;
c) As for exports
and imports eligible for the tariff preferences or non-tariff preferences under
treaties to which the Socialist Republic of Vietnam has signed or acceded, their
origin shall be identified according to Vietnam's legal documents on guidelines
for the rules of origin provided for in the above-said treaties.
2. General rules
Goods, of which the origin is identified under the
guidance of this Circular, shall be regarded as originating from a country or a
territory where the last processing operation which substantially transforms
such goods has been carried out.
II. METHODS OF IDENTIFYING ORIGIN OF GOODS
1. "Change in tariff classification of
goods" criterion
a) "Change in tariff classification of
goods" means a change in four-digit HS heading of a goods as compared with
the HS heading of materials not originating from the country of production
(including imported materials and materials of unidentifiable origin) used for
the production of such goods;
b) Four-digit HS headings of goods mentioned at
Point a, Clause 1, Section II of this Circular shall be identified according to
current regulations.
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a) "Ad valorem percentage" means the
proportion of an added value obtained after a country or a territory produces,
manufactures or processes materials not originating from such country or
territory to the total value of produced goods;
b) The above-said added value must account for at
least 30% of the value of produced goods and be expressed according to the
following formula:
FOB
price - price of materials not originating from the country or territory of
production
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x 100% ≥ 30%
FOB price
c) "Materials not originating from the country
or territory of production" include materials originating from another country
or territory and materials of unidentifiable origin;
d) "Price of materials not originating from
the country or territory of production" means the CIF price of directly
imported materials (for materials originating from another country or territory)
or the price at the time of purchase stated in value added invoices (for
materials of unidentifiable origin) which are used for the production,
manufacture or processing of ultimate products;
dd) "FOB price" means the price stated in
the export contract and shall be calculated as follows:
- FOB price = Ex-workshop price + other costs;
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- "Ex-workshop price" = Production cost +
profit;
- "Production cost" = Raw material and
material cost + labor cost + distributed cost;
- "Raw material and material cost" covers
expenses for purchase of raw materials and materials, their freight and
insurance;
- "Labor cost" covers wages, bonuses and
other welfare amounts related to the production process;
- "Distributed cost" covers:
+ Expenses for workshops related to the production
process (insurance for workshops, expenses for rent and hire-purchase of
factory, depreciation of workshops, repair, maintenance, taxes and collateral
interest);
+ Hire-purchase amounts and interests thereon for
the factory and equipment;
+ Factory security charge;
+ Insurance (factory, equipment and supplies used
in the production of goods);
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+ Expenses for research, development, designing and
manufacture;
+ Expenses for pressing molds, casting molds,
equipping of tools and depreciation, maintenance and repair of the factory and
equipment;
+ Patent royalties (in relation to patented
machines or patented inventions used in the production of goods or goods
production licenses);
+ Expenses for testing and experimental use of raw
materials, materials and products;
+ Charge for storage in the factory;
+ Expenses for waste treatment;
+ Expenditure factors in the calculation of value
of raw materials and materials, such as port dues, cargo clearance fee and
import tax on taxable components.
3. "Manufacturing or processing
operation" criterion
"Manufacturing or processing operation" criterion
means a main production process in which basic characteristics of a goods are
created.
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a) Issue the Appendix on amendments to the Appendix
stipulated in the Circular No. 08/2006/TT-BTM. Those goods which are not
included in the Appendix hereof, but included in the Appendix of the Circular
No. 08/2006/TT-BTM shall continue to be governed by the Circular No.
08/2006/TT-BTM;
b) Manufactured goods which are not covered by the
Appendix issued together with the Circular No. 08/2006/TT-BTM and this Circular
shall conform to the “Change of tariff classification” criterion. Where
manufactured goods are classified by HS codes which are the same as those of
non-originating raw materials, these goods are still recognized as originating
from the country or territory of production where the last processing operation
is carried out which substantially transforms such goods has been carried out
provided that the ratio of the value portion of raw materials of no origin
(based on value specified on the import agreement), which have the said same HS
codes, and value of exported goods (based on the FOB price), does not exceed
15% (fifteen percent).
III. IMPLEMENTATION[3]
1. Implementation
This Circular comes into force 15 days after its
publication in Official Gazette. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Trade at
the following address:
The Import and Export Department affiliated to the
Trade Ministry
21 Ngo Quyen Street, Hanoi
Telephone: 04-8262538
Fax: 04-8264696
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CERTIFICATION
OF CONSOLIDATED DOCUMENT
MINISTER
Vu Huy Hoang
[1] Circular No. 10/2006/TT-BTM dated June
1, 2006 of Minister of Commerce (currently Ministry of Industry and Trade) on
amendments to Circular No. 08/2006/TT-BTM on guidelines for identification of
origin of exports and imports which are not wholly obtained prescribed in the
Government's Decree No. 19/2006/ND-CP dated February 20, 2006 on guidelines for
the Law on Commerce regarding origin of goods, has bases for promulgation as
follows:
“Pursuant to the Government's Decree No.
29/2004/ND-CP dated January 16, 2004 defining the functions, tasks,
entitlements and organizational structure of the Ministry of Trade;
Pursuant to Government's Decree No.
19/2006/ND-CP dated February 20, 2006 on guidelines for the Law on Commerce
regarding origin of goods;
The Ministry of Trade makes amendments to
certain regulations in Circular No. 08/2006/TT-BTM dated April 17, 2006 in
terms of guidelines for identification of origin of imports and exports which
are not wholly obtained as follows:”
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[3] Clause 2 of Circular No. 10/2006/TT-BTM
dated June 1, 2006 of Minister of Commerce (currently Ministry of Industry and
Trade) on amendments to Circular No. 08/2006/TT-BTM on guidelines for
identification of origin of exports and imports which are not wholly obtained
prescribed in the Government's Decree No. 19/2006/ND-CP dated February 20, 2006
on guidelines for the Law on Commerce regarding origin of goods, coming into
force as of May 14, 2006, stipulates as follows:
“Article 2. Implementation
This Circular comes into force 15 days after its
publication in Official Gazette./.”