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THE
MINISTRY OF INDUSTRY AND TRADE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.:
15/2010/TT-BCT
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Hanoi,
April 15, 2010
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CIRCULAR
ON
IMPLEMENTATION OF THE RULES OF ORIGIN PROVIDED IN THE ASEAN-INDIA FREE TRADE
AREA AGREEMENT
THE MINISTRY OF INDUSTRY AND TRADE
Pursuant to the Government's
Decree No. 189/ 2007/ND-CP of December 27, 2007, defining the functions, tasks,
powers and organizational structure of the Ministry of Industry and Trade;
Pursuant to the ASEAN-India
Free Trade Area Agreement concluded in Thailand on August 13, 2009, and on
October 24, 2009, between the member states of the Association of Southeast
Asian Nations and India;
Pursuant to the Government's
Decree No. 19/ 2006/ND-CP of February 20, 2006, detailing the Commercial Law
regarding origin of goods;
The Minister of Industry and
Trade prescribes the implementation of the rules of origin provided in the
ASEAN-India Free Trade Area Agreement as follows:
Chapter I
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Article 1. Goods eligible for
issuance of certificates of origin form AI
A good eligible for issuance of
a certificate of origin form AI (below referred to as C/O) means an originating
good under the provisions of Appendix 1 to this Circular for which a C/O is
issued by a C/O form AI issuer.
Article 2. Interpretation of
terms
1. The ASEAN-India Free Trade
Area Agreement means an agreement officially concluded in Thailand on August
13, 2009, and on October 24, 2009, between the member states of the Association
of Southeast Asian Nations and India (below referred to as AIFTA Agreement).
2. Vietnamese issuer of C/O form
AI (below referred to as C/O issuer) means organizations specified in Annex 10
to this Circular (not printed herein).
3. Applicant for C/O form AI
(below referred to as C/O applicant), means an exporter, producer or a lawfully
authorized representative of an exporter or producer.
4. eCOSys means Vietnam's
certificate of origin management and issuance electronic system at
http://www.ecosys.gov.vn.
Article 3. Responsibilities
of C/O applicants C/O applicants shall:
1. Register trader dossiers with
C/O issuers under Article 5;
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3. Prove that their exports
satisfy all origin requirements and facilitate the verification of the origin
of these goods by C/O issuers;
4. Take responsibility before
law for the accuracy and truthfulness of their declarations related to C/O
applications, including cases of authorization by exporters;
5. Promptly report to C/O
issuers at which traders have filed C/O applications on C/O issued by
Vietnamese C/O issuers which are rejected by importing countries (if any);
6. Facilitate the verification
by C/O issuers at production establishments or places where exports are raised,
grown, harvested and processed;
7. Prove the authenticity of the
origin of exported goods at the request of the Ministry of Industry and Trade.
C/O issuers or customs offices of Vietnam or importing countries.
Article 4. Responsibilities
of C/O issuers C/O issuers shall:
1. Give guidance to C/O
applicants upon request;
2. Receive and examine trader
dossiers and C/O application dossiers;
3. Verify the actual origin of
products when necessary;
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5. Send specimens of signatures
of persons authorized to sign C/O and their seals to the Ministry of Industry
and Trade (the Import and Export Department) under the Ministry's regulations
for registration with competent authorities of importing countries;
6. Settle complaints related to
C/O issuance according to their competence;
7. Re-verify the origin of
exported goods at the request of competent authorities of importing countries;
8. Exchange information relating
to the C/O issuance with other C/O issuers;
9. Make reports and participate
in all professional training courses on origin and respond to other requests
under regulations of the Ministry of Industry and Trade.
Chapter II
PROCEDURES FOR C/O ISSUANCE
Article 5. Registration of
trader dossiers
1. C/O applicants may be
considered for C/O issuance only at places with which they have registered
their trader dossiers and after they have completed trader dossier registration
procedures. A trader dossier comprises:
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b/The trader's business
registration certificate (a certified true copy);
c/ Tax identification number
certificate (a certified true copy);
d/ A list of production
establishments (if any) of the trader (Annex 8, not printed herein).
2. Before the C/O application,
any change in the trader dossier shall be notified to, the C/O issuer with
which this dossier has been registered. A trader dossier shall be updated once
every two (2) years.
3. In case of a force majeure
circumstance or for a plausible reason, if wishing to- get a C/O issued by a
C/O issuer different from that with which it has registered the trader dossier,
a C/O applicant shall provide written plausible reasons for the non-application
at the C/O issuer with which it has registered the trader dossier, and register
the trader dossier with the new C/O issuer.
Article 6. C/O application
dossier
1. A C/O application dossier
comprises:
a/ The C/O application form
(Annex 7, not printed herein) which has been full/'and duly filled in as guided
in Annex 6 (not printed herein);
b/ The C/O form (Annex 5, not
printed herein) which has been fully filled in;
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d/ The commercial invoice;
e/ The bill of lading or equivalent
document in case the trader has no bill of lading. When a back-to- back C/O is
issued for the whole goods lot or part of the goods lot brought from a
non-tariff zone into the domestic market, this document may be exempted if the
trader does not actually hold it.
Pending the availability of the
customs declaration for which customs procedures have been completed and the
bill of lading (or any document-equivalent to bill of lading), the C/O
applicant submit these documents later within fifteen (1ST'working days after
the date of receipt of C/O.
2. When finding it necessary,
the C/O issuer may request the C/O applicant to supply additional documents
related to the exports, such as customs declaration of imported materials and
auxiliary materials export permit (if any); purchase and sale contract;
value-added invoices on the purchase and sale of domestic materials and
auxiliary materials; samples of materials and auxiliary materials or exports;
description of the manufacturing process with HS headings of input materials
and products (for change in tariff classification criteria or good
manufacturing or processing operation criteria); or calculation of the regional
value content (RVC) (for RVC criteria); and other documents proving the origin
of exports.
3. The papers specified at
Points c, d and e of Clause 1 in Clause 2 may be copies bearing the signature
and true-copy stamps of traders' representatives at law or authorized persons,
together with their originals for comparison at the request of C/O issuers when
necessary.
For traders joining the eCOSys,
their persons authorized to sign C/O applications shall declare data via the
eCOSys, give their e-signatures and transmit them to C/O issuers. After
examining the dossiers on the eCOSys. If agreeing to issue C/O, C/O issuers
shall notify such via the eCOSys to applying traders to submit complete
dossiers on paper to C/O issuers for comparison before issuing C/O.
Article 7. Receipt of C/O
application dossiers
When C/O applicants file their
dossiers, record officers shall receive and examine these dossiers, then notify
C/O applicants in dossier receipts or other written forms of any of the
following actions:
1. Issuance of C/O under Article
8;
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3. Refusal to issue C/O when
detecting that:
a/ C/O applicants fail to
register trader dossiers under Article 5;
b/ C/O application dossiers are
inaccurate or incomplete as required in Article 6:
c/ C/O applicants have not yet
submitted documents which are allowed to be submitted later under Article 6;
d/ Dossiers contain
contradictory details;
e/ C/O application dossiers are
filed with offices other than those with which trader dossiers have been
registered;
f/ C/O declarations are filled
in by handwriting, or contain erasures or unreadable contents, or printed in
multicolor inks;
g/ There are lawful grounds for
evidencing that goods are non-originating under this Circular or C/O applicants
have committed fraudulent or dishonest acts in proving the origin of their
goods.
Article 8. Issuance of C/O
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2. C/O issuers may make
verification visits to production establishments if they see that the dossier
examination provides insufficient grounds for C/O issuance or detect signs of
illegal acts in connection to previously issued C/O. Verifiers of C/O issuers
shall make minutes of verification results and request C/O applicants and/or
exporters to jointly sign these minutes. In case C/O applicants and/or
exporters refuse to sign these minutes, verifiers shall write the reasons for
such refusal in the minutes and sign them for certification.
The time limit for issuing or
refusing to issue a C/O in this case is five (5) working days after the C/O
applicant files a complete dossier.
3. In the course of
consideration for C/O issuance, if detecting goods which fail to satisfy origin
requirements or C/O application dossiers which are incomplete or invalid, C/O
issuers shall notify such to C/O applicants under Clause 2 or 3, Article 7.
4. The verification must not
impede the delivery of goods or payment by exporters, unless it is due to the
fault of exporters.
Article 9. Withdrawal of
issued C/O
C/O issuers may withdraw C/O
they have issued in the following cases:
1. Exporters or C/O applicants
have forged documents.
2. Issued C/O are not
conformable with the origin criteria.
Chapter III
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Article 10. Competence to
sign C/O
Only persons who have completed
procedures for specimen signature registration with the Ministry of Industry
and Trade for forwarding to the ASEAN Secretariat for registration with
competent authorities of importing countries may sign and issue C/O.
Article 11. Focal point
The Import and Export Department
of the Ministry of Industry and Trade shall act as the focal point performing
the following jobs:
1. Guiding and inspecting the
C/O issuance;
2. Carrying out procedures for
registering specimens of signatures of persons competent to sign and issue C/O
and specimens of seals of Vietnamese C/O issuers with the ASEAN Secretariat,
and forwarding specimens of signatures of persons competent to sign and issue
C/O and specimens of seals of C/O issuers of AIFTA Agreement member states to
the Ministry of Finance (the General Department of Customs):
3. Assisting the Minister of
Industry and Trade in settling matters related to the issuance of C/O.
Article 12. Reporting regime
1. C/O issuers shall update
information on C/ O issuance on the eCOSys on a daily basis. Information
updates must cover all information required to be declared in C/O application
dossiers.
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Article 13. Implementation
provision
1. This Circular takes effect on
June 1,2010.-
FOR THE MINISTER
OF INDUSTRY AND TRADE
DEPUTY MINISTER
Nguyen Thanh Bien
ANNEX 1
RULES
OF ORIGIN
(Enclosed with the Circular No. 15/2010/TT-BCT dated April 15, 2010 of the
Minister of Industry and Trade on application of Rules of Origin in the
Asean-India Free Trade Agreement)
Article 1. Definitions
For the purposes of this Annex, the
term:
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2. “FOB” means the
free-on-board value of the good, inclusive of the cost of transport to the port
or site of final shipment abroad.
3. “material” means raw
materials, ingredients, parts, components, subassembly and/or goods that are
physically incorporated into another good or are subject to a process in the
production of another good;
4. “originating products” means
products that qualify as originating in accordance with the provisions of
Article 2;
5. “production” means
methods of obtaining goods including growing, mining, harvesting, raising,
breeding, extracting, gathering, collecting, capturing, fishing, trapping,
hunting, manufacturing, producing, processing or assembling a good;
6. “Product Specific Rules"
are rules that specify that the materials have undergone a change in tariff
classification or a specific manufacturing or processing operation, or satisfy
a regional value content (or an ad valorem percentage) or a combination of any
of these criteria;
7. "product” means
products which are wholly obtained/produced or being manufactured, even if it
is intended for later use in another manufacturing operation.
8. “identical and
interchangeable materials” means materials being of the same kind
possessing similar technical and physical characteristics, and which once they
are incorporated into the finished product cannot be distinguished from one
another for origin purposes.
Article 2. Origin criteria
Products imported by a Party which
are consigned directly within the meaning of Article 8 shall be deemed to be
originating and eligible for preferential tariff treatment if they conform to
the origin requirements under any one of the following:
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2. Products not wholly produced or
obtained in the exporting Party provided that the said products are eligible
under Article 4 or 5 or 6.
Article 3. Wholly produced or
obtained products
Within the meaning of Clause 1
Article 2, the following shall be considered as wholly produced or obtained in
an exporting Party:
1. Plant[1] and
plant products grown and harvested in that Party;
2. Live animals[2] born and
raised in that Party;
3. Products[3] obtained
from live animals referred to in Clause 2 of this Article;
4. Products obtained from hunting,
trapping, fishing, aquaculture, gathering or capturing conducted in that Party;
5. Minerals and other naturally
occurring substances, not included in Clauses 1 to 4, extracted or taken from
that Party’s soil, waters, seabed or beneath the seabed;
6. Products taken from the waters,
seabed or beneath the seabed outside the territorial waters of that Party,
provided that that Party has the rights to exploit such waters, seabed and
beneath the seabed in accordance with the United Nations Convention on the Law
of the Sea, 1982;
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8. Products processed and/or made
on board factory ships registered with a Party and entitled to fly the flag of
that Party, exclusively from products referred to in Clause 7 of this Article;
9. Articles collected in the Party
which can no longer perform their original purpose nor are capable of being
restored or repaired and are fit only for disposal or recovery of parts of raw
materials, or for recycling purposes[4]; and
10. Products obtained or produced
in a Party exclusively from products referred to in Clauses 1 to 9 of this
Article.
Article 4. Not wholly produced
or obtained products
1. For the purposes of Clause 2
Article 2, a product shall be deemed to be originating if:
a) The AIFTA content is not less
than thirty five percent (35%) of the FOB value; and
b) The non-originating materials
have undergone at least a change in tariff sub-heading (6-digit level) (CTSH)
level of the Harmonized System,
provided that the final process of the
manufacture is performed within the territory of the exporting Party.
2. For the purposes of this
Article, the formula for the 35% AIFTA content is calculated respectively as
follows5:
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AIFTA
material cost
+
Direct
labour cost
+
Direct
overhead cost
+
Other
cost
+
Profit
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≥
35%
FOB
price
b) Indirect method:
Value
of imported non-AIFTA materials, parts or produce
+
Value
of undetermined origin materials, parts or produce
x
100%
≤
65%
FOB
price
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a) The CIF value at the time of
importation of the materials, parts or produce; or
b) The earliest ascertained price paid
for the materials, parts or produce of undetermined origin in the territory of
the Party where the working or processing takes place;
4. The method of calculating the
AIFTA content is as set out in Appendix 2.
Article 5. Cumulative rule of
origin
Unless otherwise provided for in
this Annex, products which comply with origin requirements provided for in
Article 2 and which are used in a Party as materials for a product which is
eligible for preferential treatment under the AIFTA Agreement shall be considered
as products originating in that Party where working or processing of the
product has taken place.
Article 6. Product specific
rules
Notwithstanding the provisions of
Article 4, products which satisfy the Product Specific Rules shall be
considered as originating from that Party where working or processing of the
product has taken place. The list of Product Specific Rules may be promulgated
in the future.
Article 7. Minimal operations
and processes
1. Notwithstanding any provisions in
this Annex, a product shall not be considered originating in a Party if the
following operations are undertaken exclusively by itself or in combination in
the territory of that Party:
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b) Simple operations consisting of
removal of dust, sifting or screening, sorting, classifying, matching
(including the making-up of sets of articles), washing, painting, cutting;
c) Changes of packing and breaking
up and assembly of consignments;
d) Simple cutting, slicing and
repacking or placing in bottles, flasks, bags, boxes, fixing on cards or
boards, and all other simple packing operations;
dd) Affixing of marks, labels or
other like distinguishing signs on products or their packaging;
e) Simple mixing of products
whether or not of different kinds, where one or more components of the mixture
do not meet the conditions laid down in this Annex to enable them to be
considered as originating products;
g) Simple assembly of parts of
products to constitute a complete product;
h) Disassembly;
h) Slaughter which means the mere
killing of animals; and
i) Mere dilution with water or
another substance that does not materially alter the characteristics of the
products.
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a) Simple combining operations,
labeling, pressing, cleaning or dry cleaning or packaging operations, or any
combination thereof;
b) Cutting to length or width and
hemming, stitching or overlocking fabrics which are readily identifiable as
being intended for a particular commercial use;
c) Trimming and/or joining together
by sewing, looping, linking, attaching of accessory articles such as straps,
bands, beads, cords, rings and eyelets;
d) One or more finishing operations
on yarns, fabrics or other textile articles, such as bleaching, waterproofing,
decating, shrinking, mercerizing, or similar operations; or
dd) Dyeing or printing of fabrics
or yarns.
Article 8. Direct consignment
The following shall be considered
as consigned directly from the exporting Party to the importing Party:
1. If the products are transported
passing through the territory of any other AIFTA Parties;
2. If the products are transported
without passing through the territory of any non-AIFTA Parties;
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a) The transit entry is justified
for geographical reason or by consideration related exclusively to transport
requirements;
b) The products have not entered
into trade or consumption there; and
c) The products have not undergone
any operation there other than unloading and reloading or any operation
required to keep them in good condition.
Article 9. Treatment of packages
and packing materials
1. Packages and packing materials
for retail sale, when classified together with the packaged product, shall not
be taken into account in considering whether all non-originating materials used
in the manufacture of a product fulfill the criterion corresponding to a change
of tariff classification of the said product.
2. Where a product is subject to an
ad valorem percentage criterion, the value of the packages and packing
materials for retail sale shall be taken into account in its origin assessment,
in case the packing is considered as forming a whole with products.
3. The containers and packing materials
exclusively used for the transport of a product shall not be taken into account
for determining the origin of any good.
Article 10. Accessories, spare
parts, tools and instructional or other information material
1. The origin of accessories, spare
parts, tools and instructional or other information materials presented with
the products shall not be taken into account in determining the origin of the
products, provided that such accessories, spare parts, tools and instructional
or other information materials are:
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b) classified with the products at
the time of assessment of customs duties by the importing Party.
However, if the products are
subject to a qualifying AIFTA content requirement, the value of such
accessories, spare parts, tools and instructional or other information material
shall be taken into account as originating or non-originating materials, as the
case may be, in calculating the qualifying AIFTA content.
Article 11. Indirect materials
In order to determine whether a
product originates in a Party, any indirect material such as power and fuel,
plant and equipment, or machines and tools used to obtain such products shall
be treated as originating whether such material originates in non-Parties or
not, and its value shall be the cost registered in the accounting records of
the producer of the export goods.
Article 12. Identical and
interchangeable materials
For the purposes of establishing if
a product is originating when it is manufactured utilizing both originating and
non-originating materials, mixed or physically combined, the origin of such
materials can be determined by generally accepted accounting principles of
stock control applicable/inventory management practiced in the exporting Party.
Article 13. C/O Form AI
A claim that a product shall be
accepted as eligible for preferential tariff treatment shall be supported by a
C/O Form AI issued by a government authority designated by the exporting Party
and notified to the other Parties in accordance with the C/O issuance and
certification procedures as set out in Appendix 4./.
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OPERATIONAL CERTIFICATION PROCEDURES ON THE ISSUANCE AND
VERIFICATION OF THE CERTIFICATE OF ORIGIN (C/O)
(Promulgated together with the Circular No. 15/2010/TT-BCT dated April 15, 2010 of the Ministry of
Industry and Trade on implementation of Rules of Origin in the ASEAN-India Free
Trade Area Agreement)
AUTHORITIES
Article
1.
The C/O form AI (hereinafter referred to as “AI C/O”) shall
be issued by the Government authorities (Issuing Authority) of the exporting
party.
APPLICATIONS
Article
2
The exporter and/or the manufacturer of the products shall
apply in writing to the Issuing Authority 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-exportation verification may not apply to
products, the origin of which by their nature can be easily verified.
Article
3
At the time of carrying out the formalities for exporting
the products under preferential tariff treatment, the exporter or his
authorised representative shall submit a written application for the AI C/O
together with appropriate supporting documents proving that the products to be
exported qualify for the issuance of an AI C/O.
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Article
4
1. The Issuing Authority shall carry out proper examination
upon each application for the AI C/O to ensure that:
a) the application and the AI C/O are duly completed and
signed by the authorised signatory;
b) the origin of the product is in conformity with the
Rules set out in the Appendix 1;
c) other statements of the AI C/O correspond to supporting
documentary evidence submitted; and
d) description, quantity and weight of goods, marks and
numbers on packages, and number and type of packages, as specified, conform to
the products to be exported.
2. Multiple items declared on a single invoice and single
AI C/O shall be allowed, provided that each item qualifies separately in its
own right.
1. The AI C/O shall be in A4 size, and white paper in
conformity with the specimen as in the Appendix 5. It shall be made in English.
The AI C/O shall comprise one (1) original and three (3) copies. Each AI C/O
shall bear a reference number as given separately by each place or office of
issuance.
2. The original copy shall be forwarded, together with the
triplicate, by the exporter to the importer. Only the original copy will be submitted
by the importer to the Customs Authority at the port or place of importation. The
duplicate shall be retained by the Issuing Authority in the exporting party. The
triplicate shall be retained by the importer. The quadruplicate shall be
retained by the exporter.
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4. In cases where an AI C/O is not accepted, as stated in
Clause 3, the Issuing Authority shall provide detailed, exhaustive
clarification addressing the grounds for the denial of preferential tariff
treatment raised by the importing party. The Customs Authority of the importing
party shall accept the AI C/O and grant the preferential tariff treatment if
the clarification is found satisfactory.
Article
6
To implement the provisions of Articles 4, 5 and 6 of the
Appendix 1, the AI C/O issued by the exporting party shall indicate the
relevant rules and applicable percentage of AIFTA content in box 8.
Article
7
No erasures or superimpositions shall be allowed on the AI
C/O. Any alteration shall be made by striking out the errors and making any
required corrections. Such alterations and corrections shall be approved and
certified by an official of the Issuing Authority authorised to sign the AI
C/O. Unused spaces shall be crossed out to prevent any subsequent addition.
Article
8
1. The AI C/O shall be issued at the time of exportation,
or within three (03) working days from the date of shipment.
2. In exceptional cases where an AI C/O has not been issued
at the time of exportation or within three (03) working days from the date of
shipment due to inadvertent errors or omissions or other valid causes, the AI
C/O may be issued retroactively but no longer than twelve months from the date
of shipment, bearing the words “Issued Retroactively”.
Article 9
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a) a valid AI C/O from the original exporting party is
presented only to the Issuing Authority of the intermediate party;
b) the importer of the intermediate party and the exporter
who applies for the back-to-back AI C/O in the intermediate party are the same;
c) validity of the back-to-back AI C/O shall have the same
end-date as the original AI C/O;
d) the originating products re-exported could either be
full or part of the original consignment;
dd) the consignment which is to be re-exported using the
back-to-back AI C/O must not undergo any further processing in the intermediate
party, except for repacking and logistics activities consistent with Article 8
of the Appendix 1;
e) the product shall remain in the intermediate party's
customs control, including its free trade zones and bonded areas approved by
the customs. The product shall not enter into trade or consumption in the
intermediate party;
g) information on the back-to-back AI C/O includes the name
of the party which issued the original AI C/O, date of issuance and reference
number; and
h) verification procedures as set out in Articles 14 and 15
are applied.
2. The original exporting party, the intermediate party and
the importing party shall cooperate in the process of verification. The copy of
the AI C/O issued by the original exporting party shall be given to the Customs
Authority of the importing party if it requests for the same during the process
of verification.
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In the event of theft, loss or destruction of an AI C/O,
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 their possession bearing the endorsement of
the words "CERTIFIED TRUE COPY" (in lieu of the original certificate)
in box 12. This copy shall bear the date of the original AI C/O. The certified
true copy of an AI C/O shall be issued within the validity period of the
original AI C/O and on condition that the exporter provides to the relevant
Issuing Authority the quadruplicate copy.
PRESENTATION
Article
11
Except for the AI C/O referred to in Clause 1 of Article 9,
the original AI C/O shall be submitted to the Customs Authority at the time of
lodging the import entry for the products concerned.
Article 12
The following time limit for the presentation of the AI C/O
shall be observed:
1. the AI C/O shall be valid for twelve months from the
date of its issuance;
2. the AI C/O shall be submitted to the Customs Authority
of the importing party within its validity period;
3. where the AI C/O is submitted to the relevant Customs
Authority of the importing party after the expiration of its validity period,
such AI C/O shall be accepted, if failure to observe the time limit was as a
result of force majeure or any other cause beyond the control of the exporter;
and
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Article
13
1. Where the origin of a product is not in doubt, the
discovery of minor discrepancies between the statements made in the AI C/O 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
products shall not invalidate the AI C/O, if it does in fact correspond to the
said products.
2. For multiple items declared under the same AI C/O, a
problem encountered with one of the items listed shall not affect or delay the
granting of preferential tariff treatment and customs clearance of the
remaining items listed in that AI C/O. Point c Clause 1 of Article 14 may be
applied to the problematic items.
VERIFICATION
Article
14
1. The importing party may request a retroactive check at
random and/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 good in question or of certain parts thereof. The Issuing Authority shall
conduct a retroactive check on the producer/exporter's cost statement based on
the current cost and prices within a six (06) month timeframe prior to the date
of exportation subject to the following procedures:
a) the request for a retroactive check shall be accompanied
by the AI C/O concerned and specify the reasons and any additional information
suggesting that the particulars given in the said AI C/O may be inaccurate,
unless the retroactive check is requested on a random basis;
b) the Issuing Authority shall respond to the request
promptly and reply within three (03) months after receipt of the request for
retroactive check;
c) In case of reasonable doubt as to the authenticity or
accuracy of the document, the Customs Authority of the importing party may
suspend provision of preferential tariff treatment while awaiting the result of
verification. However, it may release the goods to the importer subject to any
administrative measures deemed necessary, provided that they are not subject to
import prohibition or restriction and there is no suspicion of fraud; and
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2. The Customs Authority of the importing party may request
an importer for information or documents relating to the origin of imported
good in accordance with its domestic laws and regulations before requesting the
retroactive check pursuant to Clause 1.
Article 15
1. If the importing party is not satisfied with the outcome
of the retroactive check, it may, under exceptional circumstances, request
verification visits to the exporting party. Prior to conducting a verification
visit:
a) the importing party shall deliver a written notification
of its intention to conduct the verification visit, through the designated
customs authority or any competent authority, simultaneously to:
- the producer/exporter whose premises are to be visited;
- the Issuing Authority of the party in the territory of
which the verification visit is to occur;
- the designated customs authority or any competent
authority of the party in the territory of which the verification visit is to
occur; and
- the importer of the goods subject to the verification
visit.
b) the written notification mentioned in Point a of this
Article shall be as comprehensive as possible and include:
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- the name of the producer/exporter whose premises are to
be visited;
- the proposed date of the verification visit;
- the coverage scope or purpose of the proposed
verification visit, including reference to the goods subject to the
verification; and
- the names and designation of the officials performing the
verification visit;
c) an importing party shall obtain the written consent of
the producer/exporter whose premises are to be visited.
d) when a written consent from the producer/exporter is not
obtained within thirty (30) days from the date of receipt of the notification
pursuant to Point a of this Article, the notifying party may deny preferential
tariff treatment to the goods referred to in the said AI C/O that would have
been subject to the verification visit; and
dd) the Issuing Authority receiving the notification may
postpone the proposed verification visit and notify the importing party of such
intention within fifteen (15) days from the date of receipt of the
notification. Notwithstanding any postponement, any verification visit shall be
carried out within sixty (60) days from the date of such receipt, or for such
longer period as the parties may agree.
2. The importing party conducting the verification visit
shall provide the producer/exporter whose goods are subject to the verification
and the relevant Issuing Authority with a written determination of whether that
goods qualify as originating goods.
3. The determination of whether the goods qualify as
originating goods shall be notified to the producer/exporter, and the relevant
Issuing Authority. Any suspended preferential tariff treatment shall be
reinstated upon a determination that the goods qualify as originating goods.
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5. The verification visit process, including the actual
visit and the determination whether or not the goods subject to verification is
originating, shall be carried out and its results communicated to the Issuing
Authority within a maximum period of six (06) months from the date when the
verification visit was conducted. While the process of verification is being
undertaken, Point c Clause 1 of Article 14 shall be applied.
Article 16
1. The application for AI C/O and all documents related to
such application shall be retained by the Issuing Authorities for not less than
two (02) years from the date of issuance.
2. Information relating to the validity of the AI C/O shall
be furnished upon request of the importing party.
3. Any information communicated between the authorities
concerned shall be treated as confidential and shall be used for the validation
of AI C/O purposes only.
SPECIAL CASES
Article 17
When destination of all or part of the products exported to
a specified port of a party is changed, before or after their arrival in the
importing party, the following shall be observed:
1. If the products have already been submitted to the
Customs Authority in the specified importing party, the AI C/O shall, by a
written application of the importer, be endorsed to this effect for all or part
of products by the said authorities and the original returned to the importer.
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Article
18
For the purpose of implementing Clause 1 Article 8 of the
Appendix 1, where transportation is effected through the territory of one or
more non-AIFTA party, the following shall be produced to the Customs Authority
of the importing party:
1. a through Bill of Lading issued in the exporting party;
2. an AI C/O issued by the relevant Issuing Authority of
the exporting party;
3. a copy of the original commercial invoice in respect of
the product; and
4. other relevant supporting documents, if any, in evidence
that the requirements of clause 3 Article 8 of the Appendix 1 are being
complied with (if any).
1. Products sent from a party for exhibition in another
party, when sold during or after the exhibition, shall benefit from the
preferential tariff treatment if the products meet the requirements of the
rules specified in the Appendix 1, provided it is shown to the satisfaction of
the relevant Customs Authority of the importing party that:
a) an exporter has dispatched those products from the
exporting party to the 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 the purposes of implementing Clause 1 above, the AI
C/O must be produced to the relevant Customs Authority of the importing party. The
name and address of the exhibition must be indicated, a certificate issued by
the relevant authority of the party where the exhibition took place together
with supporting documents prescribed in Clause 4 of Article 18 may be required.
3. Clause 1 of this Article shall apply to any exhibition,
fair or similar show or display in the venue where the products remain under
customs control during these events.
1 Plant
here refers to all plant life, including forestry products, fruit, flowers,
vegetables, trees, seaweed, fungi and live plants.
[2]
Animals referred to in Clause 2 and
Clause 3 covers all animal life, including mammals, birds, fish, crustaceans,
molluscs, reptiles, and living organisms.
[3]
Products refer to those obtained from
live animals without further processing, including milk, eggs, natural honey,
hair, wool, semen and dung.
[4]
This would cover all scrap and waste
including scrap and waste resulting from manufacturing or processing operations
or consumption in the same country, scrap machinery, discarded packaging and
all products that can no longer perform the purpose for which they were produced
and are fit only for disposal for the recovery of raw materials. Such
manufacturing or processing operations shall include all types of processing,
not only industrial or chemical but also mining, agriculture, construction,
refining, incineration and sewage treatment operations.
5 The Parties shall be given the flexibility to adopt
the method of calculating the AIFTA Content, whether it is the direct or
indirect method. In order to promote transparency, consistency and certainty,
each Party shall adhere to one method. Any change in the method of
calculation shall be notified to all the other Parties at least six (6) months
prior to the adoption of the new method. It is understood that any verification
of the AIFTA content by the importing Party shall be done on the basis of the
method used by the exporting Party.