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MINISTRY OF INDUSTRY AND TRADE |
SOCIALIST REPUBLIC OF VIETNAM |
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No.: 12/2019/TT-BCT |
Hanoi, July 30, 2019 |
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.
Chapter I
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:
1. “aquaculture” means the farming of aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, from seedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production, such as regular stocking, feeding, protection from predators, etc.
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.
11. “Product Specific Rules” means rules that specify that the materials:
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.
Article 4. Certification and examination of origin in Vietnam
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
A good shall be treated as an originating good and eligible for preferential tariff treatment if it meet the following rules of origin as well as all other applicable requirements of this Circular. To be specific:
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.
5. Minerals and other naturally occurring substances extracted or taken from the soil, waters, seabed or beneath the seabed in a Party.
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
b) for the purpose of goods classified in Chapters 25, 26, 28, 29, 31 and 39, 42 through 49, 57 through 59, 61, 62, 64, 66 through 71, 73 through 83, 86, 88, 91 through 97 of the Harmonised System if all non-originating materials used in the production of the goods have undergone a change in tariff classification (CTC) at the four-digit level, except for headings 29.01, 29.02, 31.05, 39.01, 39.02, 39.03, 39.07, 39.08 which shall be subject to the applied criterion as RVC 40%.
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:
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RVC = |
FOB – VNM |
x 100% |
|
FOB |
where:
RVC is the Regional Value Content, expressed as a percentage.
VNM is the value of the non-originating materials.
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:
1. Ensuring preservation of goods in good condition for the purposes of transport or storage.
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
– the goods have not undergone any operation there other than unloading and reloading or any operation required to keep it in good condition.
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.
2. Packing materials, packages and containers for use in packaging goods for retail sale, and classified with the goods:
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
In determining whether a good is an originating good, the origin of the following neutral elements shall be disregarded:
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:
1. Physical separation of the materials; or
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.
3. The other statements of the C/O (Form E)correspond to supporting documentary evidence submitted.
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.
Article 20. Correction of errors on C/O (Form E)
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
d) The total quantity of each product covered in the Movement C/O (Form E) does not exceed the total quantity of each product covered in the original C/O (Form E).
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
The C/O (Form E) shall remain valid and must be submitted to the customs authority of the importing Party within 1 year from the date of its issuance.
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.
a) The request shall be made in writing, accompanied with a copy of the C/O (Form E) and shall specify the reasons and any additional information suggesting that the particulars given on the said C/O (Form E) may be inaccurate, unless the retroactive check is requested on a random basis;
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.
6. Each Party shall maintain the confidentiality of the information and documents provided by the other Party in the course of verification process. Such information and documents shall not be used for other purposes, including being used as evidence in administrative and judicial proceedings, without the explicit written permission of the Party providing such information.
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).
Article 31. Documents supporting direct consignment
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
c) The products have been consigned during the exhibition or immediately thereafter to the importing Party in the state in which they were sent for exhibition.
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.
3. This Circular shall supersede the following legislative documents:
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.
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MINISTER Tran Tuan Anh |
