MINISTRY OF
INDUSTRY AND TRADE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:
05/2022/TT-BCT
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Hanoi, February
18, 2022
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CIRCULAR
PRESCRIBING
RULES OF ORIGIN UNDER THE REGIONAL COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT
Pursuant to the Government’s Decree No.
98/2017/ND-CP dated August 18, 2017 defining the Functions, Tasks, Powers and
Organizational Structure of the Ministry of Industry and Trade;
Pursuant to the Government’s Decree No.
31/2018/ND-CP dated March 08, 2018 on guidelines for the Law on Foreign Trade
Management regarding origin of goods;
For the purposes of the Regional Comprehensive
Economic Partnership (RCEP) Agreement signed online on November 15, 2020;
At the request of the Director of the Agency of
Foreign Trade;
The Minister of Industry and Trade promulgates a
Circular prescribing Rules of Origin under the Regional Comprehensive Economic
Partnership Agreement.
Chapter I
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Article 1. Scope
This Circular introduces the Rules of Origin under
the Regional Comprehensive Economic Partnership Agreement (hereinafter referred
to as “RCEP Agreement”).
Article 2. Regulated entities
This Circular applies to:
1. Issuing bodies of Certificate of Origin (C/O).
2. Traders.
3. Regulatory authorities, organizations and
individuals involved in the origin of imports and exports.
Article 3. Definitions
For the purposes of this Circular, the terms below
are construed as follows:
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2. “CIF value” means the value of the
imported good, inclusive of the cost of insurance and freight up to the port or
place of entry into the country of importation.
3. “competent authority” means the
government authority or authorities designated by a Party and notified to the
other Parties.
4. “FOB value” means the value of the
good free on board, inclusive of the cost of transport (regardless of the mode
of transport) to the port or site of final shipment abroad.
5. “fungible goods or materials” means goods
or materials that are interchangeable for commercial purposes, whose properties
are essentially identical.
6. “Generally Accepted Accounting Principles” means
those principles recognised by consensus or with substantial authoritative
support in a Party, with respect to the recording of revenues, expenses, costs,
assets, and liabilities; the disclosure of information and the preparation of
financial statements. These principles may encompass broad guidelines of
general application as well as detailed standards, practices, and procedures.
7. “good” means any merchandise, product,
article, or material.
8. “C/O issuing body” means an entity
designated or authorised by a Party to issue a C/O and notified to the other
Parties in accordance with this Circular.
9. “material” means a good that is used in
the production of another good.
10. “non-originating good or non-originating
material” means a good or material which does not qualify as originating in
accordance with this Circular.
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12. “producer” means an individual or a juridical
person who engages in the production of goods.
13. “production” means methods of obtaining
goods including growing, mining, harvesting, farming, raising, breeding,
extracting, gathering, collecting, capturing, fishing, aquaculture, trapping,
hunting, manufacturing, producing, processing, or assembling.
Article 4. Certification and
verification of origin of goods in Vietnam
1. The following Annexes are enclosed with this
Circular:
a) Annex I: Product-Specific Rules.
b) Annex II: Minimum Information Requirements for a
Certificate of Origin.
c) Annex III: Specimen of C/O Form RCEP for
exported goods and C/O Continuation Sheet.
d) Annex IV: List of goods subject to tariff
differentials.
2. The list of Vietnam's issuing bodies of C/O Form
RCEP is published on the electronic certificates of origin system
(https://ecosys.gov.vn) of the Ministry of Industry and Trade. Vietnam's
issuing bodies of C/O Form RCEP shall follow procedures for registration of
specimen signatures, and impressions of official seals, and update them
according to guidelines of the Ministry of Industry and Trade.
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Chapter II
METHODS FOR
CERTIFICATION OF ORIGIN
Article 5. Originating goods
A good shall be treated as an originating good if:
1. It is wholly obtained or produced 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 in a Party using non-originating
materials, provided the good satisfies the applicable requirements set out in
Annex I enclosed herewith.
Article 6. Goods wholly
obtained or produced
For the purposes of Clause 1 Article 5 of this
Circular, the following goods shall be considered as wholly obtained or
produced in a Party:
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2. Live animals born and raised there.
3. Goods obtained from live animals raised there.
4. Goods obtained from hunting, trapping, fishing,
farming, aquaculture, gathering, or capturing conducted there.
5. Minerals and other naturally occurring
substances, not included in Clauses 1 through 4 of this Article, extracted or
taken from its soil, waters, seabed, or subsoil beneath the seabed.
6. Goods of sea-fishing and other marine life taken
by vessels of that Party (which are registered in that Party, and are entitled
to fly the flag of that Party), and other goods taken by that Party or an
individual or a juridical person of that Party, from the waters, seabed, or subsoil
beneath the seabed outside the territorial sea of the Parties and non-Parties,
in accordance with international law, provided that, in case of goods of
sea-fishing and other marine life taken from the exclusive economic zone of any
Party or non-Party, that Party or individual or juridical person of that Party
has the rights to exploit such exclusive economic zone, and in case of other
goods, that Party or individual or juridical person of that Party has rights to
exploit such seabed and subsoil beneath the seabed, in accordance with
international law.
7. Goods of sea-fishing and other marine life taken
by vessels of that Party from the high seas in accordance with international
law.
8. Goods processed or made on board any factory
ships of that Party, exclusively from the goods referred to in Clause 6 or 7 of
this Article.
9. Goods which are waste and scrap derived from
production or consumption there, provided that such goods are fit only for
disposal, for the recovery of raw materials, or for recycling purposes; or used
goods collected there, provided that such goods are fit only for disposal, for
the recovery of raw materials, or for recycling purposes.
10. Goods obtained or produced there solely from
goods referred to in Clauses 1 through 9, or from their derivatives.
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Goods and materials which comply with the
requirements provided in Article 5 of this Circular, and which are used in
another Party as materials in the production of another good or material, shall
be considered as originating in the Party where working or processing of the
finished good or material has taken place.
Article 8. Calculation of
regional value content
1. The regional value content (RVC) of a good,
specified in Annex I enclosed herewith, shall be calculated by using either of
the following formulas:
a) Indirect formula:
RVC =
FOB - VNM
x 100
FOB
b) Indirect formula:
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VOM + Direct
labour cost + Direct overhead cost + Profit + Other costs
x 100
FOB
Where:
RVC is the regional value content of a good,
expressed as a percentage.
FOB is the FOB value as defined in Clause 4
Article 3 of this Circular.
VOM is the value of originating materials,
parts, or produce acquired or self-produced, and used in the production of the
good.
VNM is the value of non-originating
materials used in the production of the good.
Direct labour cost includes wages,
remuneration, and other employee benefits.
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2. The value of goods under this Circular shall be
calculated in accordance with Article VII of GATT 1994 and the Customs
Valuation Agreement. All costs shall be recorded and maintained in accordance
with the Generally Accepted Accounting Principles applicable in the Party where
the goods are produced.
3. The value of non-originating materials shall be:
a) For imported materials, the CIF value of the
materials at the time of importation.
b) For materials obtained within a Party, the
earliest ascertainable price paid or payable.
4. A material of undetermined origin shall be
treated as a non-originating material.
5. The following expenses may be deducted from the
value of non-originating materials or materials of undetermined origin:
a) The costs of freight, insurance, packing, and
other transport-related costs incurred in transporting the goods to the
producer.
b) Duties, taxes, and customs brokerage fees, other
than duties that are waived, refunded, or otherwise recovered.
c) Costs of waste and spillage, less the value of
any renewable scrap or by-products.
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Article 9. Country of origin
1. The country of origin shall be the Party where
the good meets the requirements set out in Article 5 of this Circular.
2. With regard to the good which is produced in a
Party exclusively from originating materials from one or more of the Parties as
prescribed in Clause 2 Article 5 of this Circular, the country of origin shall
be the exporting Party, provided that the production process of that good is
other than the minimal operations and processes set out in Clause 3 Article 10
of this Circular.
3. For an originating good subject to tariff differentials
in accordance with the provisions of Annex IV enclosed herewith, the country of
origin shall be the exporting Party, provided that the good meets the
requirements specified in Article 5 of this Circular and has a domestic value
content (DVC) of less than 20%.
4. In the event that the exporting Party of an
originating good is not established to be the country of origin in accordance
with Clauses 1 through 3 of this Article, the country of origin shall be the
Party that contributed the highest value of originating materials used in the
production of that good in the exporting Party.
5. DVC value shall be calculated using the formulas
for calculation of RVC specified in Article 8 of this Circular. For the
purposes of calculating DVC, originating materials imported from other Parties
shall be considered as non-originating.
Article 10. Minimal operations
and processes
1. “simple” describes an activity which does not
need special skills, or machines, apparatus, or equipment especially produced
or installed for carrying out the activity.
2. “slaughtering” means the mere killing of
animals.
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a) Preserving operations to ensure that the good
remains in good condition for the purposes of transport or storage.
b) Packaging or presenting goods for transportation
or sale.
c) Simple processes, consisting of sifting,
screening, sorting, classifying, sharpening, cutting, slitting, grinding,
bending, coiling, or uncoiling.
d) Affixing or printing of marks, labels, logos, or
other like distinguishing signs on goods or their packaging.
dd) Mere dilution with water or another substance
that does not materially alter the characteristics of the good.
e) Disassembly of products into parts.
g) Slaughtering of animals.
h) Simple painting and polishing operations.
i) Simple peeling, stoning, or shelling.
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l) Any combination of two or more of operations
referred to in Points a through k of this Clause.
4. The operations specified in Clause 3 of this
Article, when undertaken on non-originating materials to produce a good, shall
be considered as insufficient working or processing to confer on that good the
status of an originating good.
Article 11. De Minimis
1. A good that does not satisfy a change in tariff
classification pursuant to Annex I enclosed herewith is nonetheless an
originating good if the good meets all of the other applicable requirements in
this Circular and:
a) For a good classified in Chapters 01 through 97
of the HS Code, the value of non-originating materials that have been used in
the production of the good and did not undergo the applicable change in tariff
classification does not exceed 10% of the FOB value of that good. The value of
those non-originating materials shall be determined pursuant to Clause 3
Article 8 of this Circular.
b) For a good classified in Chapters 50 through 63
of the HS Code, the weight of all non-originating materials used in its production
that did not undergo the required change in tariff classification does not
exceed 10% of the total weight of the good.
2. The value of non-originating materials referred
to in Clause 1 of this Article shall, however, be included in the value of non-originating
materials for any applicable regional value content requirement.
Article 12. Treatment of
packing and packaging materials and containers
1. Packing materials and containers for
transportation and shipment of a good shall not be taken into account in
determining the originating status of any good.
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a) The good is wholly obtained or produced in a
Party in accordance with Clause 1 Article 5 of this Circular.
b) The good is produced in a Party exclusively from
originating materials from one or more of the Parties, in accordance with
Clause 2 Article 5 of this Circular.
c) The good is subject to a change in tariff
classification or a specific manufacturing or processing operation requirement
provided in Annex I enclosed herewith.
3. If a good is subject to a regional value content
requirement, the value of the packaging materials and containers in which the
good is packaged for retail sale shall be taken into account as originating
materials or non-originating materials of the good, as the case may be, in
calculating the regional value content of the good.
Article 13. Accessories, spare
parts and tools
1. Accessories, spare parts, tools, and
instructional or other information materials presented with the good shall be
considered as part of the good and shall be disregarded in determining whether
all the non-originating materials used in the production of the good have
undergone the applicable change in tariff classification or a specific
manufacturing or processing operation set out in Annex I enclosed herewith,
provided that:
a) The accessories, spare parts, tools, and
instructional or other information materials presented with the good are not
invoiced separately from the good.
b) The quantities and value of the accessories,
spare parts, tools, and instructional or other information materials presented
with the good are customary for the good.
2. Notwithstanding Clause 1 of this Article, if a
good is subject to a regional value content requirement, the value of the
accessories, spare parts, tools, and instructional or other information
materials presented with the good shall be taken into account as originating
materials or non-originating materials, as the case may be, in calculating the
regional value content of the good, provided that:
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b) The quantities and value of the accessories,
spare parts, tools, and instructional or other information materials presented
with the good are customary for the good.
Article 14. Indirect materials
1. An indirect material shall be treated as an
originating material without regard to where it is produced and its value shall
be the cost registered in accordance with the Generally Accepted Accounting
Principles in the records of the producer of the good.
2. Indirect material means a good used in the
production, testing, or inspection of another good but not physically incorporated
into that other good, or a good used in the maintenance of buildings or the
operation of equipment associated with the production of a good, including:
a) Fuel and energy.
b) Tools, dies, and moulds.
c) Spare parts and goods used in the maintenance of
equipment and buildings.
d) Lubricants, greases, compounding materials, and
other materials used in production or used to operate equipment and buildings.
d) Gloves, glasses, footwear, clothing, and safety
equipment and supplies.
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g) Catalysts and solvents.
h) 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 15. Fungible goods or
materials
The determination of whether fungible goods or
materials are originating shall be made either by physical segregation of each
of the fungible goods or materials or, where commingled, by the use
of an inventory management method which is recognised in the Generally Accepted
Accounting Principles of the exporting Party, and should be used throughout the
fiscal year.
Article 16. Materials used in
production
If a non-originating material undergoes further
production such that it satisfies the requirements of this Circular, the
material shall be treated as originating when determining the originating
status of the subsequently produced good, regardless of whether that material
was produced by the producer of the good.
Article 17. Unit of
qualification
1. The unit of qualification for the application of
this Circular shall be the particular good which is considered as the basic
unit when determining classification under the Harmonized System.
2. When a consignment consists of a number of
identical goods classified under a single tariff line, each good shall be
individually taken into account in determining whether it qualifies as an
originating good.
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1. An originating good shall retain its originating
status as determined under Article 5 of this Circular if one of the following
conditions has been met:
a) The good has been transported directly from an
exporting Party to an importing Party.
b) The good has been transported through one or
more Parties other than the exporting Party and the importing Party
(hereinafter referred to as “intermediate Parties”), or non-Parties, provided
that the good:
b1) has not undergone any further processing in the
intermediate Parties or the non-Parties, except for logistics activities such
as unloading, reloading, storing, or any other operations necessary to preserve
it in good condition or to transport it to the importing Party; and
b2) remains under the control of the customs
authorities in the intermediate Parties or the non-Parties.
2. Compliance with Point b Clause 1 of this Article
shall be evidenced by presenting the customs authorities of the importing Party
either with customs documents of the intermediate Parties or the non-Parties,
or with any other appropriate documentation on request of the customs
authorities of the importing Party.
3. Appropriate documentation referred to in Clause
2 of this Article may include commercial shipping or freight documents such as
airway bills, bills of lading (B/L), multimodal or combined transport
documents, a copy of the original commercial invoice in respect of the good,
financial records, a non-manipulation certificate, or other relevant supporting
documents, as may be requested by the customs authorities of the importing Party.
Chapter III
CERTIFICATION AND
VERIFICATION OF ORIGIN
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1. An originating good exported from Vietnam to a
Party shall be considered for grant of preferential tariff treatment in the
framework of RCEP Agreement if it is supported by a C/O issued in accordance
with this Circular.
2. Vietnam shall grant preferential tariff
treatment in the framework of RCEP Agreement to an originating good imported
from a Party on the basis of a proof of origin which may be:
a) a C/O issued by a C/O issuing body in accordance
with Articles 21 and 22 of this Circular.
b) a declaration of origin by an approved exporter
in accordance with Articles 20 and 22 of this Circular.
3. The declaration of origin specified in Point b
Clause 2 of this Article shall:
a) be in writing, or any other medium, including
electronic format;
b) contain information which meets the minimum
information requirements as set out in Annex II enclosed herewith;
c) remain valid for 01 year from the date on which
it is issued; and
d) be in the English language, and bear the name
and signature of the certifying person, and the date on which it is issued.
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1. The company authority of an exporting Party
shall provide the authorisation to make declarations of origin for approved
exporters in accordance with its laws and regulations. An approved exporter
must meet the following conditions:
a) The exporter is duly registered in accordance
with the laws and regulations of the exporting Party.
b) The exporter knows and understands the rules of
origin.
c) The exporter has a satisfactory level of
experience in export in accordance with the laws and regulations of the
exporting Party.
d) The exporter has a record of good compliance,
measured by risk management.
d) The exporter, in the case of a trader, is able
to obtain a declaration by the producer confirming the originating status of
the good and the readiness of the producer to cooperate in verification in
accordance with laws and regulations.
e) The exporter has a well-maintained bookkeeping
and record-keeping system, in accordance with the laws and regulations of the
exporting Party.
2. The competent authority of an the exporting
Party shall grant the approved exporter authorisation in writing or
electronically, provide the approved exporter an authorisation code, and
provide the information of the approved exporter in accordance with Clause 4 of
this Article.
3. An approved exporter shall complete declarations
of origin only for goods for which it has been allowed to do so and for which
it has all appropriate documents proving the originating status of such goods.
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a) The legal name and address of the exporter.
b) The approved exporter authorisation code.
c) The issuance date and, if applicable, the expiry
date of its approved exporter authorisation.
d) A list of goods subject to the authorisation, at
least at the HS Chapter level.
5. Any change in the items referred to in points a
through d Clause 4 of this Article, or withdrawals or suspensions of
authorisations, shall be promptly notified to the Parties. If the competent authority
of the exporting Party has established its own secured website that is
accessible to the Parties, it shall be not required to provide the information
as mentioned above.
6. The competent authority of the exporting Party
shall monitor the use of the authorisation, including verification of the
declarations of origin by an approved exporter, and withdraw the authorisation
where the conditions referred to in Clause 1 of this Article are not met.
7. An approved exporter shall be prepared to comply
with procedures for verification of the originating status of the goods
concerned of the customs authorities of the importing Party, submit all
appropriate documents proving the originating status of the goods concerned,
including statements from the suppliers or producers in accordance with the
laws and regulations of the importing Party as well as the fulfillment of the
other requirements of this Circular.
8. The provisions of this Article apply to the
approved exporters that complete declarations of origin for goods imported to
Vietnam from the Parties.
Article 21. C/O
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2. The exporter, producer, or their authorised
representative shall apply in writing or by electronic means for a C/O, to the
C/O issuing body of the exporting Party in accordance with the exporting
Party’s laws, regulations, and procedures.
3. A C/O shall:
a) bear a unique C/O number.
b) be in the English language.
c) bear an authorized signature and official seal
of the C/O issuing body of the exporting Party. The signature and seal shall be
applied manually or electronically.
d) indicate two or more invoices issued for single
shipment.
dd) contain multiple goods, provided that each good
qualifies as an originating good separately in its own right.
e) specify that the good is originating and meets
the requirements of this Circular.
g) contain information which meets the minimum
information requirements as set out in Annex II enclosed herewith.
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5. In circumstances where a C/O contains incorrect
information, the C/O issuing body of the exporting Party may:
a) issue a new C/O and invalidate the original C/O;
or
b) make modifications to the original C/O by
striking out errors and making any additions or corrections. Any changes shall be
certified by the authorised signature and official seal of the C/O issuing body
of the exporting Party.
6. Where a C/O has not been issued at the time of
shipment due to involuntary errors, omissions, or other valid causes, or in the
circumstances referred to in Point a Clause 5 of this Article, a C/O may be
issued retrospectively but no later than 01 year after the date of shipment. In
that case, the C/O shall bear the words “ISSUED RETROACTIVELY”.
7. In the event of theft, loss, or destruction of
an original C/O, the exporter, producer, or their authorised representative may
apply in writing to the C/O issuing body of the exporting Party for a certified
true copy of the original C/O. The copy shall:
a) be issued no later than 01 year after the date
of issuance of the original C/O.
b) be based on the application for the original
C/O.
c) contain the same C/O number and date as the
original C/O.
d) be endorsed with the words “CERTIFIED TRUE
COPY”.
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Article 22. Back-to-back proof
of origin
1. A C/O issuing body, or approved exporter of an
intermediate Party may issue a back-to-back proof of origin, provided that:
a) A valid original proof of origin or its
certified true copy is presented.
b) The period of validity of the back-to-back proof
of origin does not exceed the period of validity of the original proof of
origin.
c) The back-to-back proof of origin contains
relevant information from the original proof of origin in accordance with Annex
II enclosed herewith.
d) The consignment which is to be re-exported using
the back-to-back proof of origin does not undergo any further processing in the
intermediate Party, except for repacking or logistics activities such as
unloading, reloading, storing, splitting up of the consignment, or labelling
only as required by the laws, regulations, procedures, administrative
decisions, and policies of the importing Party, or any other operations
necessary to preserve a good in good condition or to transport a good to the
importing Party.
dd) For partial export shipments, the partial
export quantity shall be shown instead of the full quantity of the original
proof of origin, and the total quantity re-exported under the partial shipment
shall not exceed the total quantity of the original proof of origin.
e) Information on the back-to-back proof of origin
includes the date of issuance and reference number of the original proof of
origin.
2. The verification procedures referred to in
Article 24 of this Circular shall also apply to the back-to-back proof of
origin.
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The customs authorities of an importing Party shall
not deny a claim for preferential tariff treatment for the sole reason that an
invoice was not issued by the exporter or producer of a good provided that the
good meets the requirements in this Circular.
Article 24. Verification
1. For the purposes of determining whether a
imported good qualifies as an originating good, the competent authority of the
importing Party may conduct a verification process by means of:
a) A written request for additional information
from the importer.
b) A written request for additional information
from the exporter or producer.
c) A written request for additional information to
the C/O issuing body or competent authority of the exporting Party.
d) A verification visit to the premises of the
exporter or producer in the exporting Party to observe the facilities and the
production processes of the good and to review the records referring to origin,
including accounting files. A verification visit shall only be undertaken after
a verification process in accordance with Point c of this Clause has been
conducted.
d) Any other procedures to which the concerned
Parties may agree.
2. The importing Party shall conduct the
verification procedures as follows:
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b) For the purposes of verification of origin as
prescribed in Point c Clause 1 of this Article, the importing Party shall send
a written request with a copy of the proof of origin and the reasons for the
request to the C/O issuing body or competent authority of the exporting Party.
c) For the purposes of verification of origin as
prescribed in Point d Clause 1 of this Article, the importing Party shall
request the written consent of the exporter or producer whose premises are
going to be visited, and the competent authority of the exporting Party and
state the proposed date and location for the visit and its specific purpose.
3. On request of the importing Party, a
verification visit to the premises of the exporter or producer may be conducted
with the consent and assistance of the exporting Party, according to the
procedures agreed between the importing Party and exporting Party.
4. For a verification under Points a through d
Clause 1 of this Article, the importing Party shall:
a) allow the importer, exporter, producer, or the
C/O issuing body or competent authority of the exporting Party between 30 and
90 days from the date of receipt of the written request for information under
Points a through c Clause 1 of this Article to respond.
b) allow the exporter, producer, or the competent
authority to consent or refuse the request within 30 days of the date of its
receipt of the written request for a verification visit under Point d Clause 1
of this Article.
c) endeavour to make a determination following a
verification within 90 and 180 days of the date of its receipt of the
information necessary to make the determination.
5. For the purposes of Clause 1 of this Article,
the importing Party shall provide a written notification of the result of
verification with the reasons for that result to the importer, exporter, or
producer of the good, or the C/O issuing body or competent authority of the
exporting Party that received the verification request.
6. The customs authority of the importing Party may
suspend the application of preferential tariff treatment while waiting for the
result of verification. The importing Party shall permit the release of the
good, but may require that such release comply with its laws and regulations.
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1. For the purposes of claiming preferential tariff
treatment, the importer shall submit a valid proof of origin to the customs
authority of the importing Party.
2. The proof of origin may not be required if the
customs value of the originating good imported from the exporting Party does
not exceed US$ 200 (two hundred) or the equivalent amount in the importing
Party’s currency or any higher amount as the importing Party may establish,
provided that the importation does not form part of a series of importations
carried out or planned for the purpose of evading compliance with the
requirement that a proof of origin must be submitted to customs authorities.
3. If the good has been transported through one or
more Parties other than the exporting Party and the importing Party as
prescribed in Point b Clause 1 Article 18 of this Circular, the customs
authority may require the importer to submit supporting evidence as prescribed
in Clause 3 Article 18 of this Circular.
4. Where a proof of origin is submitted to the
customs authority after the expiration of the period of time for its
submission, such proof of origin may still be accepted when failure to observe
the period of time results from force majeure or other valid causes beyond the
control of the importer or exporter.
Article 26. Submission of
additional documents for claiming preferential tariff
For the purposes of claiming preferential tariff on
the good not having been granted preferential tariff treatment when following
customs procedures for importation, the importer shall:
1. Make clear statement about the origin of goods
and the statement that the proof of origin will be submitted later on the
customs declaration at the time of following customs procedures.
2. Make additional statement and submit the proof
of origin within the prescribed period of time.
Article 27. Denial of
preferential tariff treatment
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a) The good does not meet the requirements of this
Circular.
b) The importer, exporter, or producer of the good
fails or has failed to comply with any of the relevant requirements of this
Circular for obtaining preferential tariff treatment.
2. If the customs authority of the importing Party
denies a claim for preferential tariff treatment, it shall provide the decision
in writing to the importer that includes the reasons for the decision.
3. The customs authority of the importing Party may
deny preferential tariff treatment in one of the following cases:
a) The customs authority has not received
sufficient information to determine that the good is originating.
b) The exporter, producer, or the competent
authority of the exporting Party fails to respond to a written request for
verification in accordance with Article 24 of this Circular.
c) The request for a verification visit in
accordance with Article 24 is refused.
Article 28. Transitional
provisions for goods in transit
On the date of entry into force of the RCEP
Agreement, preferential tariff treatment shall be granted to a good that meets
the requirements of this Circular, and was being transported to or had not been
imported into the importing Party. The importer shall make and submit the proof
of origin within 180 days of the date of entry into force of the RCEP
Agreement.
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Where the origin of the goods is not in doubt, the
discovery of minor discrepancies, such as typographical errors, between the
statements made in the proof of origin and those made in the documents
submitted to the customs authority of the importing Party for the purpose of carrying
out the formalities for importing the goods shall not ipso facto invalidate the
proof of origin if it is duly established that the document does in fact
correspond to the goods submitted.
Article 30. Record-keeping
requirement
1. Exporters, producers, C/O issuing bodies, or
competent authorities retain, for at least a period of 03 years from the date
of issuance of the proof of origin, or a longer period in accordance with
relevant laws and regulations of each Party, all records necessary to prove that
the good for which the proof of origin was issued was originating.
2. Importers retain, for at least a period of 03
years from the date of importation of the good, or a longer period in
accordance with relevant laws and regulations of each Party, all records
necessary to prove that the good was originating.
3. The records referred to in Clause 1 and Clause 2
of this Article may be maintained in any medium that allows for prompt
retrieval, including in digital, electronic, optical, magnetic, or written form,
in accordance with the Party’s laws and regulations.
Chapter IV
IMPLEMENTATION
Article 31. Implementation
organization
1. Administrative or interpretative matters
relating to the implementation of the Rules of Origin, which have been
unanimously agreed upon by the Parties alternately or by means of reports of
meetings of the Joint Committee and Sub-Committee on Rules of Origin within the
meaning of the RCEP Agreement shall be considered as the basis for
implementation by C/O issuing bodies and customs authorities.
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Article 32. Implementation
clauses
1. This Circular comes into force from April 04,
2022.
2. C/O issuing bodies shall consider issuing C/O
Form RCEP covering exported goods of Vietnam before the date of entry into
force of this Circular for claiming preferential tariff treatment in accordance
with provisions of the RCEP Agreement and internal laws and regulations of
importing Parties.
3. Customs authorities of importing Parties start
accepting proofs of origin issued on or after January 01, 2022. Procedures for
verification of proofs of origin for granting preferential tariff treatment
shall comply with provisions of RCEP Agreement, Chapter III of this Circular
and other relevant legislative documents./.
MINISTER
Nguyen Dong Dien