MINISTRY OF
INDUSTRY AND TRADE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.:
12/2019/TT-BCT
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Hanoi, July
30, 2019
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CIRCULAR
PRESCRIBING RULES OF ORIGIN IN THE FRAMEWORK AGREEMENT ON
COMPREHENSIVE ECONOMIC CO-OPERATION BETWEEN THE ASSOCIATION OF SOUTH EAST ASIAN
NATIONS AND THE PEOPLE’S REPUBLIC OF CHINA
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;
Pursuant to the Framework Agreement on
Comprehensive Economic Co-operation between the Association of South East Asian
Nations and the People’s Republic of China signed on November 04, 2002 in Phnom
Penh, Cambodia;
In implementation of the Protocol to amend
the Framework Agreement on Comprehensive Economic Co-operation between the
Association of South East Asian Nations and the People’s Republic of China
signed on November 21, 2015 in Kuala Lumpur, Malaysia;
At the request of the Director of the
Import-Export Department;
The Minister of Industry and Trade
promulgates a Circular prescribing the rules of origin in the Framework
Agreement on Comprehensive Economic Co-Operation between the Association of
South East Asian Nations and the People’s Republic of China.
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GENERAL PROVISIONS
Article 1. Scope
This Circular provides for the rules of origin
in the Framework Agreement on Comprehensive Economic Co-Operation between the
Association of South East Asian Nations and the People’s Republic of China
(hereinafter referred to as “ACFTA”).
Article 2. Regulated
entities
This Circular applies to:
1. Regulatory authorities
and entities authorized to issue Certificate of Origin (C/O).
2. Traders, regulatory
authorities, organizations and individuals that perform activities related to
origin of goods.
Article 3. Definition
For the purposes of this Circular, the terms
below are construed as follows:
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2. “CIF” means the
value of the good imported, and includes the costs of freight and insurance up
to the port or place of entry into the country of importation. The valuation
shall be determined in accordance with the Customs Valuation Agreement.
3. “FOB” means the free-on-board
value of the good, inclusive of the costs of transport to the port or site of
final shipment abroad. The valuation shall be determined in accordance with the
Customs Valuation Agreement.
4. “generally accepted
accounting principles (GAAP)” means the accounting standards, recognized
consensus or substantial authoritative support of 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 any
merchandise, product, article, or material.
6. “identical and
interchangeable materials” means materials being of the same kind which are
fungible for commercial purposes, whose properties are essentially identical,
and between which it is impractical to differentiate by a mere visual
examination.
7. “material” means
any matter or substance used in the production of goods, physically
incorporated into a good or subjected to a process in the production of another
good.
8. “originating material
or originating good” means a material or good which qualifies as
originating in accordance with the provisions of this Circular.
9. “packing materials
and containers for transportation” means the materials and containers used
to protect a good during its transportation, different from those materials and
containers used for its retail sale.
10. “production” means
methods of obtaining goods, including growing, raising, mining, harvesting,
fishing, aquaculture, farming, trapping, hunting, capturing, gathering,
collecting, breeding, extracting, manufacturing, producing, processing,
assembling a good, etc.
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a) have undergone a change in tariff
classification (CTC); or
b) have undergone a specific manufacturing or
processing operation; or
c) satisfy a Regional Value Content criterion;
or
d) satisfy a combination of any of the criteria
specified in Point a, Point b and Point c of this Clause.
12. “neutral element” means
a good used in the production, testing or inspection of another good but not
physically incorporated into the good by itself.
13. “non-originating
good or non-originating material” means a good or material that does
not qualify as originating under this Circular or a good or material of
undetermined origin.
14. “Movement C/O - Form
E” means C/O issued by an intermediate exporting country, based on the
original C/O (Form E) issued by the first exporting Party proving the origin
status of the products in question.
15. “exporter” means
a natural or juridical person located in the territory of a Party from where a
product is exported by such a person.
16. “importer” means
a natural or juridical person located in the territory of a Party into
where a product is imported by such a person.
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1. The following annexes
are enclosed with this Circular:
a) Annex I: Product Specific Rules;
b) Annex II: Specimen of C/O (Form E);
c) Annex III: Guidelines for declaration of C/O
(Form E)for exports;
d) Annex IV: List of Vietnam’s authorities and
entities authorized to issue C/O (Form E).
2. Operational procedures
for certification and examination of origin 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
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1. It is wholly produced or
obtained in a party as provided in Article 6 of this Circular.
2. It is produced in a
Party exclusively from originating materials from one or more of the Parties.
3. It is produced from
non-originating materials in a Party, provided that the good has satisfied the
requirements of Article 7 of this Circular.
Article 6. Goods wholly
produced or obtained
For the purposes of Clause 1 Article 5 of this
Circular, the following goods shall be considered as wholly produced or
obtained:
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 born and
raised in a Party.
3. Goods obtained from live
animals in a Party without further processing, including milk, eggs, natural
honey, hair, wool, semen and dung.
4. Goods obtained from
hunting, trapping, fishing, aquaculture, gathering or capturing in a Party.
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6. Goods taken from the
waters, seabed or beneath the seabed outside the territorial waters of a Party,
provided that that Party has the rights to exploit such waters, seabed and
beneath the seabed in accordance with generally accepted international laws,
including the United Nations Convention on Law of the Sea - UNCLOS in 1982.
7. Goods of sea fishing and
other marine products taken from the high seas by vessels registered with a
Party or entitled to fly the flag of that Party.
8. Goods 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. Waste and scrap derived
from production process or from consumption in a Party provided that such goods
are fit only for the recovery of raw materials.
10. Used goods consumed and
collected in a Party provided that such goods are fit only for the recovery of
raw materials.
11. Goods obtained or
produced in a Party exclusively from products referred to in Clauses 1 to 10 of
this Article.
Article 7. Goods not wholly
produced or obtained
1. For the purposes of
Clause 3 Article 5 of this Circular, except for those goods covered under
Clause 2 of this Article, a good shall be treated as an originating good:
a) if the good has a Regional Value Content
(RVC) of not less than 40% of FOB calculated using the formula described in
Article 8 of this Circular, and the final process of production is performed
within a Party; or
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2. A good shall be treated
as an originating good if it meets the relevant origin criteria specified in
the Annex I enclosed herewith.
Article 8. Calculation of
RVC
1. RVC shall be calculated
as follows:
RVC =
FOB - VNM
x 100%
FOB
where:
RVC is the Regional Value Content,
expressed as a percentage.
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2. VNM shall be determined as follows:
a) In case of the imported non-originating
materials, VNM shall be the CIF value of the materials at the time of
importation;
b) in case of the non-originating materials
obtained in a Party, VNM shall be the earliest ascertainable price paid or
payable for the non-originating materials in that Party. The value of such
non-originating materials shall not include freight, insurance, packing costs
and any other costs incurred in transporting the material from the supplier’s
warehouse to the producer’s location.
3. If a product which has acquired originating
status in accordance with Clause 1 of this Article in a Party is further
processed in that Party and used as material in the manufacture of another
product, no account shall be taken of the non-originating components of that
material in the determination of the originating status of the product.
4. The valuation shall be determined in
accordance with the Customs Valuation Agreement.
Article 9. Accumulation
Goods originating in a Party, which are used in
another Party as materials for finished goods eligible for preferential tariff
treatment, shall be treated as originating in the latter Party where working or
processing of the finished goods has taken place.
Article 10. Minimal
operations and processes
Operations or processes undertaken, by
themselves or in combination with each other, are considered to be minimal and
shall not be taken into account in determining whether a good has been wholly
obtained in a Party:
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2. Facilitating shipment or transportation.
3. Packaging (excluding “packaging” by the
electronics industry) or presenting goods for sale.
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 an exporting
Party to the importing Party; or
b) goods transported through one or more
Parties, other than the exporting Party and the importing Party, or through a
non-Party, provided that:
- 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
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Article 12. De minimis
A good that does not satisfy a CTC requirement
pursuant to Article 7 of this Circular will nonetheless be an originating good
if:
1. for a good, other than that provided for in
Chapters 50 through 63 of the Harmonized System, the value of all
non-originating materials used in the production of the good that did not
undergo the required CTC does not exceed 10% of the FOB value of the good.
2. for a good provided for in Chapters 50 to 63
of the Harmonised System:
a) the weight of all non-originating materials
used in its production that did not undergo the required CTC does not exceed
10% of the total weight of the good; or
b) the value of all non-originating materials
used in the production of the good that did not undergo the required CTC does
not exceed 10% of the FOB value of the good.
3. The goods provided for in Clause 1 and Clause
2 of this Article meet all other applicable requirements of this Circular.
Article 13. Packing
materials, packages and containers
1. Packing materials,
packages and containers for transportation shall not be taken into account in
determining the origin of the goods.
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a) Where the goods are subject to a RVC
criterion, the value of the packing materials, packages and containers shall be
taken into account in origin determination.
b) Where the goods are subject to a CTC
criterion, the origin of the packing materials, packages and containers in
which goods are packaged shall not be taken into account in origin
determination.
Article 14. Accessories,
spare parts and tools
1. Accessories, spare
parts, or tools presented and classified with the good shall be considered as
part of the good, provided:
a) they are invoiced together with the good; and
b) their quantity and value are commercially
customary for the good.
2. Where a good is subject
to CTC criterion set out in Annex I enclosed herewith, accessories, spare
parts, or tools described in Clause 1 of this Article shall be disregarded when
determining the origin of the good.
3. Where a good is subject
to a RVC criterion, the value of the accessories, spare parts or tools
described in Clause 1 of this Article shall be taken into account as
originating materials or non-originating materials, as the case may be, in
calculating RVC of the good.
Article 15. Neutral elements
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1. Fuel, energy, catalysts
and solvents.
2. Equipment, devices and
supplies used for testing or inspecting the goods.
3. gloves, glasses,
footwear, clothing, safety equipment and supplies.
4. Tools, dies and moulds.
5. Spare parts and
materials used in the maintenance of equipment and buildings.
6. Lubricants, greases,
compounding materials and other materials used in production or used to operate
equipment and buildings.
7. Any other goods that are
not incorporated into the good but whose use in the production of the good can
reasonably be demonstrated to be a part of that production.
Article 16. Identical and
interchangeable materials
Where originating and non-originating identical
and interchangeable materials are used in the production of a good, the
following methods shall be adopted in determining whether the materials used
are originating:
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2. An inventory management method recognized in
the generally accepted accounting principles, or inventory management
practices, of the exporting Party. Once a decision has been taken on the
inventory management method, that method shall be used throughout the fiscal
year.
Chapter III
CERTIFICATION AND
EXAMINATION OF ORIGIN
Article 17. Pre-exportation
examination
The exporter or the manufacturer of the products
qualified for preferential treatment shall apply in writing to the authorities
or entities authorized to issue C/O (hereinafter referred to as “issuing
authorities”) requesting for the pre-exportation verification of the origin of
the products. The result of the verification, subject to review periodically or
whenever appropriate, shall be accepted as the supporting evidence in verifying
the origin of the said products to be exported thereafter. The pre-verification
may not apply to the products of which, by the nature, origin can be easily
verified.
Article 18. Examination of
application for C/O
The issuing authorities shall carry out proper
examination of each application for C/O to ensure that:
1. The application for C/O
and C/O (Form E)are duly completed in accordance with the requirements as
defined in the overleaf notes of the C/O (Form E), and signed by the authorized
signatory.
2. The origin of the
product is in conformity with provisions of this Circular.
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4. Description, quantity
and weight of products, marks and number of packages, number and kinds of
packages, as specified, conform to the products to be exported.
5. Multiple items declared
on the same C/O (Form E) shall be allowed subject to the domestic laws and
regulations of the importing Party provided each item must qualify separately
in its own right.
Article 19. C/O (Form E)
1. C/O (Form E) must be in
ISO A4 size paper in conformity with the specimen as shown in Annex II enclosed
herewith. C/O (Form E) shall comprise one original and two copies (namely, the
duplicate and triplicate copies). C/O (Form E) shall be made in English.
2. For a C/O (Form E) with
multiple pages, the continuing page(s) shall follow the specimen of C/O (Form
E) as prescribed in Clause 1 of this Article and bear the same signature, seal
and reference number as those on the first page.
3. Each C/O (Form E) shall
bear a reference number separately given to one consignment and cover one or
more goods.
4. The original copy of C/O
(Form E) shall be forwarded by the exporter to the importer for submission to
the customs authority at the port or place of importation. The duplicate copy
shall be retained by the issuing authority in the exporting Party. The triplicate
copy shall be retained by the exporter.
5. In cases where a C/O
(Form E) is rejected by the customs authority of the importing Party, the
subject C/O (Form E) shall be marked accordingly in Box 4.
6. In cases where a C/O
(Form E) is not accepted, as stated in Clause 5 of this Article, the customs
authority of the importing Party shall consider the clarifications made by the
issuing authority and assess whether or not the C/O (Form E) can be accepted
for the granting of the preferential treatment. The clarification shall be
detailed and exhaustive in addressing the grounds for denial of preferential
treatment raised by the importing Party.
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Neither erasures nor superimposition shall be
allowed on C/O (Form E). Any alteration shall be made by striking out the
erroneous materials and making any addition required. Such alterations shall be
approved by an official authorized to sign the C/O (Form E) and certified with
official seals of the issuing authorities. Unused spaces shall be crossed out
to prevent any subsequent addition.
Article 21. Issuance of C/O
(Form E)
1. C/O (Form E) shall be
issued prior to or at the time of shipment. In exceptional cases where the C/O
(Form E) has not been issued by the time of shipment or no later than 3 days
from the date of shipment, at the request of the exporter, the C/O (Form E)
shall be issued retroactively in accordance with the domestic laws and
regulations of the exporting Party. The C/O (Form E) shall be issued retroactively
within 12 months from the date of shipment and it is necessary to indicate
“ISSUED RETROACTIVELY” in Box 13.
2. In such cases, the
importer of the product who claims the preferential treatment for the product
may, subject to the domestic laws and regulations of the importing Party,
provide the customs authority of the importing Party with the C/O (Form E)
issued retroactively.
Article 22. Movement C/O
(Form E)
1. The issuing
authorities of the intermediate Party may issue a Movement C/O (Form E), if an
application is made by the exporter while the product is passing through the
territory of that Party, provided that:
a) The importer of the intermediate Party and
the exporter who applies for the Movement C/O (Form E) in the intermediate
Party are the same;
b) A valid original C/O (Form E) issued by the
first exporting Party is presented;
c) Information on the Movement C/O (Form E)
includes the name of the issuing authority of the Party which issued the
original C/O (Form E), date of issuance and reference number. The indicated
invoice value shall be the invoice value of the products exported from the
intermediate Party; and
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2. The validity of the
Movement C/O (Form E) shall have the same end-date as the original C/O (Form
E).
3. The product which is
to be re-exported using Movement C/O (Form E) shall be under control of the
customs authority of the intermediate Party such as free trade zone. The
products shall not undergo any further processing in the intermediate Party,
except for repacking and logistics activities consistent with Article 11 of
this Circular.
4. The verification
procedure in Article 28 of this Circular shall also apply to the Movement C/O
(Form E).
5. In particular, within
30 days from the date of receipt of the request of the customs authority of the
importing Party, the original exporting Party and the intermediate Party shall
provide information regarding the original C/O (Form E) and the Movement C/O
(Form E) respectively, such as the first exporter, last exporter, reference
number, description of the products, country of origin and the port of
discharge.
Article 23. Stolen, lost or
destroyed C/O (Form E)
In the event of theft, loss or destruction of a
C/O (Form E), the exporter may apply in writing to the issuing authority which
issued it for the certified true copy of the original and the triplicate to be
made on the basis of the export documents in its possession. The certified true
copy of the original C/O (Form E) must bear the endorsement of the words
“CERTIFIED TRUE COPY” in Box 12 and the date of the original C/O (Form E). The
certified true copy of the original C/O (Form E) shall be issued no later than
one year from the date of issuance of the original C/O (Form E) and on
condition that the exporter provides to the relevant issuing authority the
triplicate copy or any proof on the issuance of the original C/O (Form E).
Article 24. Presentation of
C/O (Form E)
The original copy of the C/O (Form E) shall be
submitted to the customs authority at the time of carrying out import
procedures for the products concerned claiming for preferential treatment in
accordance with the domestic laws and regulations of the importing Party.
Article 25. Validity of C/O
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Article 26. Waiver of C/O
(Form E)
1. In the case of the
consignment of products originating in the exporting Party and not exceeding
USD 200.00 FOB, the production of a C/O (Form E) shall be waived and the use of
a simplified declaration by the exporter that the products in question
originated in the exporting Party shall be accepted. Products sent through the
post not exceeding USD 200.00 FOB shall also be similarly treated.
2. Waivers provided for
in Clause 1 of this Article shall not be applicable when it is established by
the customs authorities of the importing Party that the importation forms part
of a series of importations that may reasonably be considered to have been
undertaken or arranged for the purpose of avoiding the submission of a C/O or
C/O (Form E).
Article 27. Resolving
unsubstantial discrepancies
1. Where the origin of
the product is not in doubt, unsubstantial discrepancies, such as HS code
differences between the statements made in the C/O (Form E) and those made in
the documents submitted to the customs authority of the importing Party shall
not ipso-factor invalidate the C/O (Form E), if it does in fact correspond to
the products submitted.
2. In case where the
exporting Party and importing Party have unsubstantial discrepancies as
indicated in Clause 1 of this Article, the products shall be released without
any delay and subject to administrative measures, such as imposition of customs
duties at the higher applied rate or its equivalent amount of deposit. Once the
discrepancies have been resolved, the correct ACFTA rate is to be applied and
any overpaid duty shall be refunded, in accordance with the domestic laws and
regulations of the importing Party.
3. For multiple items
declared under the same C/O (Form E), a problem encountered with one of the
items listed shall not affect or delay the granting of preferential treatment
and customs clearance of the remaining items. Point b Clause 1 Article 28 of
this Circular may be applied to the problematic items.
Article 28. Retroactive
check
1. The customs authority
of the importing Party may request 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 products in question or of
certain parts thereof.
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b) The customs authority of the importing Party
may suspend the granting of preferential treatment while awaiting the result of
verification. However, it may release the products to the importer subject to
any administrative measures deemed necessary, including imposition of customs
duties at the higher applied rate or equivalent amount of deposit, provided
that they are not held to be subject to import prohibition or restriction and
there is no suspicion of fraud.
c) The customs authority or the issuing
authority of the exporting Party receiving a request for retroactive check
shall respond to the request promptly and reply not later than ninety (90) days
after the receipt of the request. The customs authority or the issuing
authority of the exporting Party may request, in writing, an extension of time
of up to 90 days as long as extension request is made within the initial 90-day
period.
2. If the customs
authority of the importing Party is not satisfied with the outcome of the
retroactive check as prescribed in Clause 1 of this Article, it may, under
exceptional cases, request for verification visits to the exporting Party.
a) Prior to the conduct of a verification visit,
the customs authority of the importing Party shall notify the competent
authority of the exporting Party with an aim to mutually agree on the
conditions and means of the verification visit;
b) The verification visit shall be conducted not
later than 60 days after receipt of the notification pursuant to Point a of
this Clause.
3. The verification
process, including the retroactive check and verification visit, shall be
carried out and its results communicated to the customs authority or the
issuing authority of the exporting Party within a maximum of 180 days after the
receipt of the request.
In the event that an extension request has been
made pursuant to Point c Clause 1 of this Article, the verification process,
including the retroactive check and verification visit carried out and its
results communicated to the customs authority or the issuing authority of the
exporting Party shall be extended from 180 days to a maximum of 270 days after
the receipt of the request. While awaiting the results of the verification
visit, Point b Clause 1 of this Article on the suspension of preferential
treatment shall be applied.
4. All exchanges of
information regarding the verification request should be done only through the
respective contact points of the Parties.
5. The preferential
treatment may be denied when the exporting Party fails to respond to the
request to the satisfaction of the customs authority of the importing Party in
the course of a retroactive check or verification process, as the case may be,
within the time frame for verification under Clauses 1, 2 and 3 of this
Article.
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Article 29. Record keeping
requirement
1. The application for
the C/O (Form E) and all documents related to such application shall be
retained by the issuing authority for not less than 3 years from the date of
issuance.
2. Information relating
to the validity of the C/O (Form E) shall be furnished upon request by the
importing Party.
3. Any information
communicated between the Parties concerned shall be treated as confidential and
shall be used for the validation of the C/O (Form E) purposes only.
4. For the purposes of
the verification process/retroactive check pursuant to Article 28 of this
Circular, the producer or exporter applying for the issuance of a C/O (Form E)
shall, subject to the domestic laws and regulations of the exporting Party,
keep its supporting records for application for not less than 3 years from the
date of issuance of the C/O (Form E).
Article 30. Change of
destination of products
When the destination of the products exported to
a specified Party is changed, before or after their arrival in the Party, the
following rules shall be observed:
1. If the products have
already been submitted to the customs authority in the specified importing
Party, the C/O (Form E) shall, by a written application of the importer, be
endorsed to address the situation. The original shall be kept by the customs
authority and the photocopy of the C/O (Form E) shall be provided to the
importer.
2. If the changing of
destination occurs during transportation to the importing Party as specified in
the C/O (Form E), the exporter shall apply in writing, accompanied with the
issued C/O (Form E), for the new issuance of the C/O (Form E).
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For the purpose of implementing Article 11 of
this Circular, where transportation is effected through the territory of one or
more non-ACFTA Parties, the following shall be submitted to the customs
authority of the importing Party:
1. A through Bill of
Lading issued in the exporting Party;
2. A C/O (Form E) issued
by the relevant issuing authority of the exporting Party.
3. A copy of the
original commercial invoice.
4. Supporting documents
in evidence that the requirements of Point b Clause 2 Article 11 of this
Article are being complied with.
Article 32. Exhibition
products
1. Products sent from an
exporting Party for exhibition in another Party and sold during or after the
exhibition into a Party shall benefit from the ACFTA preferential treatment on
the condition that the products meet the requirements of the Rules of Origin
for the ACFTA provided it is shown to the satisfaction of the customs authority
of the importing Party that:
a) An exporter has dispatched those products
from the territory of the exporting Party to another Party where the exhibition
is held and has exhibited them there;
b) The exporter has sold the products or
transferred them to a consignee in the importing Party; and
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2. For purposes of
implementing the provisions in Clause 1 of this Article, the C/O (Form E) must
be submitted to the customs authority of the importing Party. The name and
address of the exhibition must be indicated. A certificate issued by the
issuing authority of the Party where the exhibition took place together with
supporting documents prescribed in Clause 4 Article 31 of this Circular may be
required.
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 the view to the sale
of foreign products and where the products remain under customs control during
the exhibition.
Article 33. Invoice issued
by a third party
The customs authority of the importing Party
shall accept a C/O (Form E) in cases where the sales invoice is issued either
by a company located in a third country or by an ACFTA exporter for the account
of the said company, provided that the product meets the requirements of the
Rules of Origin for the ACFTA. The invoice-issuing third party can be an ACFTA
Party or non-ACFTA Party. The original invoice number or the third party
invoice number shall be indicated in Box 10 of the C/O (Form E). The exporter
and consignee must be located in the ACFTA Parties and the third party invoice
shall be attached to the C/O (Form E) when presenting the said C/O (Form E) to
the customs authority of the importing Party.
Chapter IV
IMPLEMENTATION
PROVISIONS
Article 34. Implementation
1. This Circular comes
into force from September 12, 2019.
2. The specimen of C/O
(Form E), respective rules of origin and application thereof shall conform to
agreements between ACFTA Parties and provisions of this Circular.
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a) The Decision No. 12/2007/QD-BTM dated May 31,
2007 of the Ministry of Commerce (presently, the Ministry of Industry and
Trade) on promulgation of rules of issuance of Certificate of Origin (Form E)
for claiming preferential treatment under the Agreement on Trade in Goods under
the Framework Agreement on Comprehensive Economic Cooperation between the
Association of South East Asian Nations and the People’s Republic of China;
b) The Circular No. 36/2010/TT-BCT dated
November 15, 2010 of the Ministry of Industry and Trade on implementation of
revised rules of origin, procedures for issuance of Certificate of Origin and
verification of origin of products and Product Specific Rules under the 2007 Harmonized
System under the Framework Agreement on Comprehensive Economic Cooperation
between the Association of South East Asian Nations and the People’s Republic
of China;
c) The Circular No. 01/2011/TT-BCT dated January
14, 2011 of the Ministry of Industry and Trade providing amendments to the
Circular No. 36/2010/TT-BCT dated November 15, 2010 of the Ministry of Industry
and Trade on implementation of revised rules of origin, procedures for issuance
of Certificate of Origin and verification of origin of products and Product
Specific Rules under the 2007 Harmonized System under the Framework Agreement
on Comprehensive Economic Cooperation between the Association of South East
Asian Nations and the People’s Republic of China;
d) The Circular No. 37/2011/TT-BCT dated October
10, 2011 of the Ministry of Industry and Trade providing amendments to the
Circular No. 36/2010/TT-BCT dated November 15, 2010 of the Ministry of Industry
and Trade on implementation of revised rules of origin, procedures for issuance
of Certificate of Origin and verification of origin of products and Product
Specific Rules under the 2007 Harmonized System under the Framework Agreement
on Comprehensive Economic Cooperation between the Association of South East
Asian Nations and the People’s Republic of China;
dd) The Circular No. 21/2014/TT-BCT dated June
25, 2014 of the Ministry of Industry and Trade providing amendments to the
Product Specific Rules issued together with the Circular No. 36/2010/TT-BCT
dated November 15, 2010 of the Ministry of Industry and Trade on implementation
of revised rules of origin, procedures for issuance of Certificate of Origin
and verification of origin of products and Product Specific Rules under the
2007 Harmonized System under the Framework Agreement on Comprehensive Economic
Cooperation between the Association of South East Asian Nations and the
People’s Republic of China;
e) The Circular No. 14/2016/TT-BCT dated August
05, 2016 of the Ministry of Industry and Trade providing amendments to the
Circular No. 36/2010/TT-BCT dated November 15, 2010 of the Ministry of Industry
and Trade on implementation of revised rules of origin, procedures for issuance
of Certificate of Origin and verification of origin of products and Product
Specific Rules under the 2007 Harmonized System under the Framework Agreement
on Comprehensive Economic Cooperation between the Association of South East
Asian Nations and the People’s Republic of China.
MINISTER
Tran Tuan Anh
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