Nội dung toàn văn Circular 22/2016/TT-BCT implementation rules of origins in the ASEAN Trade in Goods Agreement
MINISTRY OF INDUSTRY AND TRADE | SOCIALIST REPUBLIC OF VIETNAM |
No. 22/2016/TT-BCT | Hanoi, October 03, 2016 |
CIRCULAR
IMPLEMENTATION OF RULES OF ORIGINS IN THE ASEAN TRADE IN GOODS AGREEMENT
Pursuant to the Government's Decree No. 95/2012/NĐ-CP dated November 12, 2012, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;
Pursuant to the Government's Decree No. 19/2006/NĐ-CP dated February 20, 2006 on guidelines for goods origins in the Law on Trade;
Pursuant to the ASEAN Trade in Goods Agreement concluded on February 26, 2009 at the 14th ASEAN summit in Cha-am, Thailand between member states of ASEAN;
Pursuant to Protocol on Legal framework to implement the ASEAN Single Window done at Hanoi, Vietnam on September 04, 2015;
At the request of Director of Export and Import Administration,
The Minister of Industry and Trade promulgates a Circular on implementation of rules of origins in the ASEAN Trade in Goods Agreement.
Article 1. Scope and regulated entities
1. This Circular provides for implementation of rules of origins in the ASEAN Trade In Goods Agreement (ATIGA)
2. This Circular applies to organizations and individuals involved in activities related to goods origins on the ATIGA.
Article 2. Rules of origin
The following Appendices are promulgated together with this Circular to provide guidance on implementation of Chapter 3 Rules of origins and procedures for issuance and verification of Certificate of Origin on the ATIGA:
1. Rules of origin (Appendix I).
2. Product-specific rules (Appendix II).
3. Substantial transformation criterion for textiles and textile products (Appendix III).
4. List of ITA products (Appendix IV).
5. Principles and guidelines for calculating regional value content (Appendix V).
6. Guidelines for partial cumulation (Appendix VI).
7. Issuance and verification of Certificates of Origin (Appendix VII).
8. Certificate of Origin Form D (Appendix VIII).
9. Certificate of Origin completion guidance (Appendix IX).
10. List of issuing authorities (Appendix X).
Article 3. Procedures for issuance and verification of Certificates of Origin and self-certification of goods origins
1. Procedures for issuance and verification of Certificates of Origin are specified in Appendix VII enclosed herewith and Circular No. 06/2011/TT-BCT dated March 21, 2011 on procedures for issuance of Certificates of Origin to goods eligible for incentives and Circular No. 01/2013/TT-BCT dated January 03, 2013 on amendments to Circular No. 06/2011/TT-BCT
2. The pilot mechanism for self-certification of goods origins on the ATIGA shall comply with applicable regulations of the Ministry of Industry and Trade. Goods whose origins are declared by traders under such mechanism must comply with the rules of origins specified in this Circular.
Article 4. Effect
1. This Circular comes into force from November 15, 2016.
2. Circular No. 21/2010/TT-BCT dated May 17, 2010 of the Minister of Industry and Trade and Circular No. 42/2014/TT-BCT dated November 18, 2014 are abrogated./.
| MINISTER |
APPENDIX I
RULES OF ORIGINS
(Promulgated together with Circular No. 22/2016/TT-BCT dated October 03, 2016 of the Minister of Industry and Trade)
Article 1. Definitions
For the purposes of this Appendix:
1. “aquaculture” means the farming of aquatic organisms including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, from feedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators.
2. “CIF” means the value of the goods 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 made in accordance with Article VII of GATT 1994 and the Agreement on the Implementation of Article VII of GATT 1994 as contained in Annex 1A to the WTO Agreement.
3. “FOB” means the free-on-board value of the goods, inclusive of the costs of transport to the port or site of final shipment abroad. The valuation shall be made in accordance with Article VII of GATT 1994 and the Agreement on the Implementation of Article VII of GATT 1994 as contained in Annex 1A to the WTO Agreement;
4. “generally accepted accounting principles” means the recognized consensus or substantial authoritative support in the territory of a Member State, with respect to the recording of revenues, expenses, costs, assets and liabilities; the disclosure of information;
5. “goods” shall include materials and/or products, which can be wholly obtained or produced, even if they are intended for later use as materials in another production process. For the purposes of this Appendix, the terms “goods” and “products” can be used interchangeably.
6. “identical and interchangeable materials” means materials being of the same kind and quality, possessing the same technical and physical characteristics, and which after being incorporated into the finished product cannot be distinguished from one another for origin purposes by virtue of any markings, etc.
7. “materials” means any matter or substances used or consumed in the production of goods or physically incorporated into another good or are subject to a process in the production of another good;
8. “originating goods or originating material” means goods or material that qualifies as originating in accordance with the provisions of this Appendix.
9. “packing materials and containers for transportation” means the goods used to protect a good during its transportation, different from those containers or materials used for its retail sale.
10. "production” means methods of obtaining goods, including growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling goods.
11. “product specific rules” means 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 criterion or a combination of any of these criteria.
Article 2. Origin criteria
A good imported into the territory of a Member State from another Member State shall be treated as an originating good and eligible for tariff incentives if it conforms to any one of the following conditions:
1. A good which is wholly obtained or produced in the exporting Member State as set out and defined in Article 3 of this Appendix.
2. A good not wholly obtained or produced in the exporting Member State, provided that the said goods are eligible under Article 4 or Article 6 of this Appendix.
Article 3. Wholly obtained or produced goods
Goods specified in Clause 1 Article 2 of this Appendix shall be considered wholly obtained or produced in the exporting Member State in the following cases:
1. Plants and products thereof, including fruits, flowers, vegetables, trees, seaweed, fungi and other plants grown, harvested, picked or gathered in the exporting Member State.
2. Live animals, including mammals, birds, fish, crustaceans, molluscs, reptiles, bacteria and virus, born and raised in the exporting Member State.
3. Goods obtained from live animals in the exporting Member State.
4. Goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering or capturing in the exporting Member State.
5. Minerals and other naturally occurring substances, not included in Clauses 1 to 4 of this Article, extracted or taken from its soil, waters, seabed or beneath its seabed.
6. Products of sea-fishing taken by vessels registered with a Member State and entitled to fly its flag and other products taken from the waters, seabed or beneath the seabed outside the territorial waters of that Member State, provided that Member State has the rights to exploit such waters, seabed and beneath the seabed in accordance with international law.
7. Products of sea-fishing and other marine products taken from the high seas by vessels registered with a Member State and entitled to fly the flag of that Member State.
8. Products processed and/or made on board factory ships registered with a Member State and entitled to fly the flag of that Member State, excluding products referred to in Clause 7 of this Article.
9. Articles collected there 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.
10. Waste and scrap derived from:
a) production in the exporting Member State; or
b) used goods collected in the exporting Member State, provided that such goods are fit only for the recovery of raw materials.
11. Goods obtained or produced in the exporting Member State from products referred to in Clauses 1 to 10 of this Article.
Article 4. Not wholly obtained or produced goods
1. General origin criteria:
a) Goods specified in Clause 2 Article 2 of this Appendix shall be deemed to be originating in the Member State where working or processing of the goods has taken place if:
- the goods have a regional value content (hereinafter referred to as “ASEAN Value Content” or the “Regional Value Content (RVC)”) of not less than forty percent (40%) calculated using the formula set out in Article 29; or
- all non-originating materials used in the production of the goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at four-digit level (i.e. a change in tariff heading) of the Harmonized System.
b) Each Member State shall permit the exporter of the good to decide whether to use “RVC of not less than 40%) or “CTC at four-digit level” mentioned in Point a Clause 1 to determine origin of the goods.
2. Product specific rules:
Notwithstanding Clause 1 of this Article, goods listed in Appendix II shall qualify as originating goods if the goods satisfy the product specific rules set out therein;
b) Where a product specific rule provides a choice of rules from a RVC-based rule of origin, a CTC-based rule of origin, a specific manufacturing or processing operation, or a combination of any of these, each Member State shall permit the exporter of the goods to decide which rule to use in determining goods origins;
c) Where product specific rules specify a certain RVC, it is required that the RVC of a good is calculated using the formula set out in Article 5;
d) Where product specific rules requiring that the materials used have undergone CTC or a specific manufacturing or processing operation, the rules shall apply only to non-originating materials.
3. Notwithstanding Clause 1 and 2 of this Article, a good which is covered by Attachment A or B of the Ministerial Declaration on Trade in Information Technology Products adopted in the Ministerial Conference of the WTO on December 13, 1996, set out as Appendix 4, shall be deemed to be originating in a Member State if it is assembled from materials covered under the same Appendix.
Article 5. Calculation of RVC
1. RVC mentioned in Article 4 is calculated using one of the following formulae:
a) Direct formula
RVC = | ASEAN material cost | + | Direct labor cost | + | Direct overhead | + | Other cost | + | Profit |
x 100 % |
FOB price | ||||||||||
or
b) Indirect formula
RVC = | FOB price | - | Value of non-originating materials | x 100 % |
FOB price | ||||
2. For the purposes of calculating the RVC provided in Clause 1 of this Article:
a) ASEAN material cost is the CIF value of originating materials, parts or goods that are acquired or self-produced by the producer;
b) Value of non-originating materials, parts or goods is:
- The CIF value at the time of importation of the goods or importation can be proven; or
- The earliest ascertained price paid for the goods of undetermined origin in the territory of the Member State where the working or processing takes place;
c) Direct labour cost includes wages, remuneration and other employee benefits associated with the manufacturing process;
d) The calculation of direct overhead cost shall include, but is not limited to, real property items associated with the production process (insurance, factory rent and leasing, depreciation on buildings, repair and maintenance, taxes, interests on mortgage); leasing of and interest payments for plant and equipment; factory security; insurance (plant, equipment and materials used in the manufacture of the goods); utilities (energy, electricity, water and other utilities directly attributable to the production of the goods); research, development, design and engineering; dies, moulds, tooling and the depreciation, maintenance and repair of plant and equipment; royalties or licences (in connection with patented machines or processes used in the manufacture of the goods or the right to manufacture the goods); inspection and testing of materials and the goods; storage and handling in the factory; disposal of recyclable wastes; and cost elements in computing the value of raw materials, i.e. port and clearance charges and import duties paid for dutiable component; and
dd) FOB price means the free-on-board value of the goods as defined in Article 25. FOB price shall be determined by adding the value of materials, production cost, profit and other costs.
3. Member States shall determine and adhere to only one method of calculating the RVC. Member States shall be given the flexibility to change their calculation method provided that such change is notified to the AFTA Council at least six months prior to the adoption of the new method. Any verification to the ASEAN Value Content calculation by the importing Member State shall be done on the basis of the method used by the exporting Member State.
4. In determining the RVC, Member States shall closely adhere to the guidelines for costing methodologies set out in Appendix V.
5. Locally-procured materials produced by established licensed manufacturers, in compliance with domestic regulations, shall be deemed to have fulfilled the origin requirement of this Agreement; locally-procured materials from other sources shall be subjected to the origin verification pursuant to Customs Valuation Agreement for the purpose of origin determination.
6. The value of goods under this Chapter shall be determined in accordance with the provisions of Customs Valuation Agreement.
7. Vietnam shall apply the indirect method specified in Point b Clause 1 of this Article for the purpose of determination of exports under the ATIGA.
Article 6. Accumulation
1. Unless otherwise provided in this Agreement, goods originating in a Member State, which are used in another Member State as materials for finished goods eligible for preferential tariff treatment, shall be considered to be originating in the latter Member State where working or processing of the finished goods has taken place.
2. If the RVC of the material is less than forty percent (40%), it shall be cumulated using the RVC criterion in direct proportion to the actual domestic content provided that it is equal to or more than twenty percent (20%). The implementing guidelines are set out in Appendix VI.
Article 7. Minimal operations and processes
1. Operations or processes undertaken, by themselves or in combination with each other for the purposes listed below, are considered to be minimal and shall not be taken into account in determining whether a good has been originating in one Member State:
a) Ensuring preservation of goods in good condition for the purposes of transport or storage;
b) Facilitating shipment or transportation; and
c) Packaging or presenting goods for sale.
2. A good originating in the territory of a Member State shall retain its initial originating status, when exported from another Member State, where operations undertaken have not gone beyond those referred to in Clause 1 of this Article.
Article 8. Direct consignment
1. Preferential tariff treatment shall be applied to goods satisfying the requirements of this Appendix and which are consigned directly between the territories of the exporting Member State and the importing Member State.
2. The following shall be considered direct consignment:
a) goods transported from an exporting Member State to the importing Member State; or
b) goods transported through one or more Member States, other than the exporting Member State and the importing Member State, or through a non- Member State, 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 other operation to preserve them in good condition.
Article 9. De minimis
1. A good that does not undergo a change in tariff classification shall be considered as originating if the value of all non-originating materials used in its production that do not undergo the required change in tariff classification does not exceed ten percent (10%) of the FOB value of the good and the good meets all other applicable criteria set forth in this Appendix for qualifying as an originating good.
2. The value of non-originating materials referred to in paragraph 1 of this Article shall, however, be included in the value of non-originating materials for any applicable RVC requirement for the good.
Article 10. Packages and packing materials
1. Packaging and Packing Materials for retail sale:
a) If a good is subject to the RVC-based rule of origin, the value of the packaging and packing materials for retail sale shall be taken into account in its origin assessment, where the packaging and packing materials for retail sale are considered to be forming a whole with the good.
b) Where Clause 1 (a) of this Article is not applicable, the packaging and packing materials for retail sale, when classified together with the packaged good shall not be taken into account in considering whether all non-originating materials used in the manufacture of a product fulfils the criterion corresponding to a change of tariff classification of the said good.
2. The containers and packing materials exclusively used for the transport of a good shall not be taken into account for determining the origin of the said good.
Article 11. Accessories, spare parts and tools
1. If a good is subject to the requirements of CTC or specific manufacturing or processing operation, the origin of accessories, spare parts, tools and instructional or other information materials presented with the good shall not be taken into account in determining whether the good qualifies as an originating good, provided that:
a) The accessories, spare parts, tools and instructional or other information materials are not invoiced separately from the good; and
b) The quantities and value of the accessories, spare parts, tools and instructional or other information materials are customary for the goods.
2. If a good is subject to the RVC-based rule of origin, the value of the accessories, spare parts, tools and instructional or other information materials shall be taken into account as the value of the originating or non-originating materials, as the case may be, in calculating the RVC of the originating good.
Article 12. Neutral elements
In order to determine whether a good originates, it shall not be necessary to determine the origin of the following which might be used in its production and not incorporated into the good:
1. Fuel and energy.
2. Tools, dies and moulds;
3. Spare parts and materials used in the maintenance of equipment and buildings.
4. Lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings.
5. Gloves, glasses, footwear, clothing, safety equipment and supplies.
6. Equipment, devices and supplies used for testing or inspecting the good.
7. Catalyst and solvent.
8. Any other goods that are not incorporated into the good but of which use in the production of the good can reasonably be demonstrated to be a part of that production.
Article 13. Identical and interchangeable materials
1. The determination of whether identical and interchangeable materials are originating materials shall be made either by physical segregation of each of the materials or by the use of generally accepted accounting principles of stock control applicable, or inventory management practice, in the exporting Member States.
2. Once a decision has been taken on the inventory management method, that method shall be used throughout the fiscal year.
Article 14. Certificate of Origin
A claim that a good shall be accepted as eligible for preferential tariff treatment shall be supported by a Certificate of Origin (Form D) issued by a Government authority designated by the exporting Member State and notified to the other Member States in accordance with provisions of Appendix VII./.
APPENDIX II
PRODUCT SPECIFIC RULES
(Promulgated together with Circular No. 22/2016/TT-BCT dated October 03, 2016 of the Minister of Industry and Trade)
1. For the purposes of this Appendix:
a) RVC (40) or RVC (35) means that the goods must have a regional value content of not less than 40% or 35% respectively as calculated under Clause 1 Article 5 of Appendix I and the last stage of manufacturing takes place in a Member State;
b) “CC” means change in tariff classification from a chapter to another chapter, heading or subheading. This means all non-originating materials used in the production of the good have undergone a change in tariff classification at the 2-digit level;
c) “CTH” means change in tariff classification from a heading to another chapter, heading or subheading. This means all non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level;
c) “CTSH” means change in tariff classification from a subheading to another chapter, heading or subheading. This means all non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level;
dd) “WO” means that the goods must be wholly produced or obtained in the territory of a Member State.
e) Rules for textiles and textile products are specified in Appendix III
2. This Appendix is developed based on the Harmonized Commodity Description and Coding System 2012.
APPENDIX III
SUBSTANTIAL TRANSFORMATION CRITERION FOR TEXTILES AND TEXTILE PRODUCTS
(Promulgated together with Circular No. 22/2016/TT-BCT dated October 03, 2016 of the Minister of Industry and Trade)
1. Textile material or article shall be deemed to be originating in a Member State, when it has undergone, prior to the importation to another Member State, any of the following:
a) Petrochemicals which have undergone the process of polymerization or polycondensation or any chemicals or physical processes to form a polymer;
b) Polymer which has undergone the process of melt spinning or extrusion to form a synthetic fiber;
c) Spinning fiber into yarn;
d) Weaving, knitting or otherwise forming fabric;
dd) Cutting fabric into parts and the assembly of those parts into a completed article;
e) Dyeing of fabric, if it is accompanied by any finishing operation which has the effect of rendering the dyed good directly;
g) Printing of fabric, if it is accompanied by any finishing operation which has the effect of rendering the printed good directly usable;
h) Impregnation or coating when such treatment leads to the manufacture of a new product falling within certain headings of customs tariffs;
i) Embroidery which represents at least 5% of the total area of the embroidered good.
2. An article or material shall not be considered to be originating in the territory of a Member State by virtue of merely having undergone any of the following:
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.
3. The following items made of non-originating textile materials shall be considered as originating good if it has undergone the processes identified in Clause 1 but not merely performing the processes identified in Clause 2:
a) Handkerchiefs;
b) Shawls, scarves, veils, and the like;
c) Travelling rugs and blankets;
d) Bed linen, pillow cases, table linen, toilet linen and kitchen linen;
dd) Sacks and bags, of a kind used for packing of goods;
e) Tarpaulins, awnings and sunblinds;
g) Floor cloths, and dish cloths and other similar articles simply made up.
4. Notwithstanding the processes specified in Clauses 1 to 3, non-originating textile material covered in the list stated below shall be deemed to be originating in a Members State if it satisfies the working or processing set out therein.
A. Fibers and yarns
Working or processing carried out on non-originating materials that confer originating status:
Manufacture through process of fibre-making (polymerisation, polycondensation and extrusion) spinning, twisting, texturizing or braiding from a blend or any of following:
- Silk;
- Wool, fine/coarse animal hair
- Cotton fibers;
- Vegetable textile fibers;
- Synthetic or artificial filaments/man-made filaments;
- Synthetic or artificial staple fibers/man-made staple fibers.
Heading | Subheading | Product description |
50.04 | 5004.00 | Silk yarn (other than yarn spun from silk waste) not put up for retail sale. |
50.05 | 5005.00 | Yarn spun from silk waste, not put up for retail sale. |
50.06 | 5006.00 | Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut. |
51.05 |
| Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments). |
| 5105.10 | - Carded wool |
|
| - Wool tops and other combed wool: |
| 5105.21 | - - Combed wool in fragments |
| 5105.29 | - - Other |
|
| - Fine animal hair, carded or combed: |
| 5105.31 | - - Of Kashmir (cashmere) goats |
| 5105.39 | - - Other |
| 5105.40 | - Coarse animal hair, carded or combed |
51.06 |
| Yarn of carded wool, not put up for retail sale. |
| 5106.10 | - Containing 85% or more by weight of wool |
| 5106.20 | - Containing less than 85% by weight of wool |
51.07 |
| Yarn of combed wool, not put up for retail sale. |
| 5107.10 | - Containing 85% or more by weight of wool |
| 5107.20 | - Containing less than 85% by weight of wool |
51.08 |
| Yarn of fine animal hair (carded or combed), not put up for retail sale. |
| 5108.10 | - Carded |
| 5108.20 | - Combed |
51.09 |
| Yarn of wool or of fine animal hair, put up for retail sale. |
| 5109.10 | - Containing 85% or more by weight of wool or of fine animal hair |
| 5109.90 | - Other |
51.10 | 5110.00 | Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale. |
52.04 |
| Cotton sewing thread, whether or not put up for retail sale. |
|
| - Not put up for retail sale: |
| 5204.11 | - - Containing 85% or more by weight of cotton |
| 5204.19 | - - Other |
| 5204.20 | - Put up for retail sale |
52.05 |
| Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale. |
|
| - Single yarn, of uncombed fibres: |
| 5205.11 | - - Measuring 714.29 decitex or more (not exceeding 14 metric number) |
| 5205.12 | - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) |
| 5205.13 | - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) |
| 5205.14 | - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) |
| 5205.15 | - - Measuring less than 125 decitex (exceeding 80 metric number) |
|
| - Single yarn, of combed fibres: |
| 5205.21 | - - Measuring 714.29 decitex or more (not exceeding 14 metric number) |
| 5205.22 | - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) |
| 5205.23 | - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) |
| 5205.24 | - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) |
| 5205.26 | - - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) |
| 5205.27 | - - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) |
| 5205.28 | - - Measuring less than 83.33 decitex (exceeding 120 metric number) |
|
| - Multiple (folded) or cabled yarn, of uncombed fibres: |
| 5205.31 | - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) |
| 5205.32 | - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) |
| 5205.33 | - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) |
| 5205.34 | - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) |
| 5205.35 | - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) |
|
| - Multiple (folded) or cabled yarn, of combed fibres: |
| 5205.41 | - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) |
| 5205.42 | - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) |
| 5205.43 | - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) |
| 5205.44 | - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) |
| 5205.46 | - - Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) |
| 5205.47 | - - Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) |
| 5205.48 | - - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) |
52.06 |
| Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale. |
|
| - Single yarn, of uncombed fibres: |
| 5206.11 | - - Measuring 714.29 decitex or more (not exceeding 14 metric number) |
| 5206.12 | - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) |
| 5206.13 | - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) |
| 5206.14 | - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) |
| 5206.15 | - - Measuring less than 125 decitex (exceeding 80 metric number) |
|
| - Single yarn, of combed fibres: |
| 5206.21 | - - Measuring 714.29 decitex or more (not exceeding 14 metric number) |
| 5206.22 | - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) |
| 5206.23 | - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) |
| 5206.24 | - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) |
| 5206.25 | - - Measuring less than 125 decitex (exceeding 80 metric number) |
|
| - Multiple (folded) or cabled yarn, of uncombed fibres: |
| 5206.31 | - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) |
| 5206.32 | - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) |
| 5206.33 | - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) |
| 5206.34 | - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) |
| 5206.35 | - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) |
|
| - Multiple (folded) or cabled yarn, of combed fibres: |
| 5206.41 | - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) |
| 5206.42 | - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) |
| 5206.43 | - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) |
| 5206.44 | - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) |
| 5206.45 | - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) |
52.07 |
| Cotton yarn (other than sewing thread) put up for retail sale. |
| 5207.10 | - Containing 85% or more by weight of cotton |
| 5207.90 | - Other |
53.06 |
| Flax yarn. |
| 5306.10 | - Single |
| 5306.20 | - Multiple (folded) or cabled |
53.07 |
| Yarn of jute or of other textile bast fibres of heading 53.03. |
| 5307.10 | - Single |
| 5307.20 | - Multiple (folded) or cabled |
53.08 |
| Yarn of other vegetable textile fibres; paper yarn. |
| 5308.20 | - True hemp yarn |
| 5308.90 | - Other |
54.01 |
| Sewing thread of man-made filaments, whether or not put up for retail sale. |
| 5401.10 | - Of synthetic filaments |
| 5401.20 | - Of artificial filaments |
54.02 |
| Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. |
|
| - High tenacity yarn of nylon or other polyamides: |
| 5402.11 | - - Of aramids |
| 5402.19 | - - Other |
| 5402.20 | - High tenacity yarn of polyesters |
|
| - Textured yarn: |
| 5402.31 | - - Of nylon or other polyamides, measuring per single yarn not more than 50 tex |
| 5402.32 | - - Of nylon or other polyamides, measuring per single yarn more than 50 tex |
| 5402.33 | - - Of polyesters |
| 5402.34 | - - Of polypropylene |
| 5402.39 | - - Other |
|
| - Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre: |
| 5402.44 | - - Elastomeric |
| 5402.45 | - - Other, of nylon or other polyamides |
| 5402.46 | - - Other, of polyesters, partially oriented |
| 5402.47 | - - Other, of polyesters |
| 5402.48 | - - Other, of polypropylene |
| 5402.49 | - - Other |
|
| - Other yarn, single, with a twist exceeding 50 turns per metre: |
| 5402.51 | - - Of nylon or other polyamides |
| 5402.52 | - - Of polyesters |
| 5402.59 | - - Other |
|
| - Other yarn, multiple (folded) or cabled: |
| 5402.61 | - - Of nylon or other polyamides |
| 5402.62 | - - Of polyesters |
| 5402.69 | - - Other |
54.03 |
| Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. |
| 5403.10 | - High tenacity yarn of viscose rayon |
|
| - Other yarn, single: |
| 5403.31 | - - Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre |
| 5403.32 | - - Of viscose rayon, with a twist exceeding 120 turns per metre |
| 5403.33 | - - Of cellulose acetate |
| 5403.39 | - - Other |
|
| - Other yarn, multiple (folded) or cabled: |
| 5403.41 | - - Of viscose rayon |
| 5403.42 | - - Of cellulose acetate |
| 5403.49 | - - Other |
54.04 |
| Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. |
|
| - Monofilament: |
| 5404.11 | - - Elastomeric |
| 5404.12 | - - Other, of polypropylene |
| 5404.19 | - - Other |
| 5404.90 | - Other |
54.05 | 5405.00 | Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm. |
54.06 | 5406.00 | Man-made filament yarn (other than sewing thread), put up for retail sale. |
55.01 |
| Synthetic filament tow. |
| 5501.10 | - Of nylon or other polyamides |
| 5501.20 | - Of polyesters |
| 5501.30 | - Acrylic or modacrylic |
| 5501.40 | - Of polypropylene |
| 5501.90 | - Other |
55.02 | 5502.00 | Artificial filament tow. |
55.03 |
| Synthetic staple fibres, not carded, combed or otherwise processed for spinning. |
|
| - Of nylon or other polyamides: |
| 5503.11 | - - Of aramids |
| 5503.19 | - - Other |
| 5503.20 | - Of polyesters |
| 5503.30 | - Acrylic or modacrylic |
| 5503.40 | - Of polypropylene |
| 5503.90 | - Other |
55.04 |
| Artificial staple fibres, not carded, combed or otherwise processed for spinning. |
| 5504.10 | - Of viscose rayon |
| 5504.90 | - Other |
55.05 |
| Waste (including noils, yarn waste and garnetted stock) of man-made fibres. |
| 5505.10 | - Of synthetic fibres |
| 5505.20 | - Of artificial fibres |
55.06 |
| Synthetic staple fibres, carded, combed or otherwise processed for spinning. |
| 5506.10 | - Of nylon or other polyamides |
| 5506.20 | - Of polyesters |
| 5506.30 | - Acrylic or modacrylic |
| 5506.90 | - Other |
55.07 | 5507.00 | Artificial staple fibres, carded, combed or otherwise processed for spinning. |
55.08 |
| Sewing thread of man-made staple fibres, whether or not put up for retail sale. |
| 5508.10 | - Of synthetic staple fibres |
| 5508.20 | - Of artificial staple fibres |
55.09 |
| Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. |
|
| - Containing 85% or more by weight of staple fibres of nylon or other polyamides: |
| 5509.11 | - - Single yarn |
| 5509.12 | - - Multiple (folded) or cabled yarn |
|
| - Containing 85% or more by weight of polyester staple fibres: |
| 5509.21 | - - Single yarn |
| 5509.22 | - - Multiple (folded) or cabled yarn |
|
| - Containing 85% or more by weight of acrylic or modacrylic staple fibres: |
| 5509.31 | - - Single yarn |
| 5509.32 | - - Multiple (folded) or cabled yarn |
|
| - Other yarn, containing 85% or more by weight of synthetic staple fibres: |
| 5509.41 | - - Single yarn |
| 5509.42 | - - Multiple (folded) or cabled yarn |
|
| - Other yarn, of polyester staple fibres: |
| 5509.51 | - - Mixed mainly or solely with artificial staple fibres |
| 5509.52 | - - Mixed mainly or solely with wool or fine animal hair |
| 5509.53 | - - Mixed mainly or solely with cotton |
| 5509.59 | - - Other |
|
| - Other yarn, of acrylic or modacrylic staple fibres: |
| 5509.61 | - - Mixed mainly or solely with wool or fine animal hair |
| 5509.62 | - - Mixed mainly or solely with cotton |
| 5509.69 | - - Other |
|
| - Other yarn: |
| 5509.91 | - - Mixed mainly or solely with wool or fine animal hair |
| 5509.92 | - - Mixed mainly or solely with cotton |
| 5509.99 | - - Other |
55.10 |
| Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. |
|
| - Containing 85% or more by weight of artificial staple fibres: |
| 5510.11 | - - Single yarn |
| 5510.12 | - - Multiple (folded) or cabled yarn |
| 5510.20 | - Other yarn, mixed mainly or solely with wool or fine animal hair |
| 5510.30 | - Other yarn, mixed mainly or solely with cotton |
| 5510.90 | - Other yarn |
55.11 |
| Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. |
| 5511.10 | - Of synthetic staple fibres, containing 85% or more by weight of such fibres |
| 5511.20 | - Of synthetic staple fibres, containing less than 85% by weight of such fibres |
| 5511.30 | - Of artificial staple fibres |
B. Fabric/carpets and other textile floor coverings; special yarns, twine, cordage and ropes and cables and articles thereof.
Working or processing carried out on non-originating materials that confer originating status:
1. Manufacture from:
- Polymer (non-woven);
- Fibres (non-woven);
- Yarns (fabrics)
- Raw or unbleached fabrics (finished fabrics).
2. Through substantial transformation process of either:
- needle punching/spin bonding/chemical bonding;
- Weaving or knitting;
- Crocheting or wadding or tufting; or
- Dyeing or printing and finishing; or impregnation, coating, coating or lamination.
Heading | Subheading | Product description |
30.06 |
| Pharmaceutical goods specified in Note 4 to this Chapter. |
| 3006.10 | - Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable |
50.07 |
| Woven fabrics of silk or of silk waste. |
| 5007.10 | - Fabrics of noil silk |
| 5007.20 | - Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk |
| 5007.90 | - Other fabrics |
51.11 |
| Woven fabrics of carded wool or of carded fine animal hair. |
|
| - Containing 85% or more by weight of wool or of fine animal hair: |
| 5111.11 | - - Of a weight not exceeding 300 g/m2 |
| 5111.19 | - - Other |
| 5111.20 | - Other, mixed mainly or solely with man-made filaments |
| 5111.30 | - Other, mixed mainly or solely with man-made staple fibres |
| 5111.90 | - Other |
51.12 |
| Woven fabrics of combed wool or of combed fine animal hair. |
|
| - Containing 85% or more by weight of wool or of fine animal hair: |
| 5112.11 | - - Of a weight not exceeding 200 g/m2 |
| 5112.19 | - - Other |
| 5112.20 | - Other, mixed mainly or solely with man-made filaments |
| 5112.30 | - Other, mixed mainly or solely with man-made staple fibres |
| 5112.90 | - Other |
51.13 | 5113.00 | Woven fabrics of coarse animal hair or of horsehair. |
52.08 |
| Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2. |
|
| - Unbleached: |
| 5208.11 | - - Plain weave, weighing not more than 100 g/m2 |
| 5208.12 | - - Plain weave, weighing more than 100 g/m2 |
| 5208.13 | - - 3-thread or 4-thread twill, including cross twill |
| 5208.19 | - - Other fabrics |
|
| - Bleached: |
| 5208.21 | - - Plain weave, weighing not more than 100 g/m2 |
| 5208.22 | - - Plain weave, weighing more than 100 g/m2 |
| 5208.23 | - - 3-thread or 4-thread twill, including cross twill |
| 5208.29 | - - Other fabrics |
|
| - Dyed: |
| 5208.31 | - - Plain weave, weighing not more than 100 g/m2 |
| 5208.32 | - - Plain weave, weighing more than 100 g/m2 |
| 5208.33 | - - 3-thread or 4-thread twill, including cross twill |
| 5208.39 | - - Other fabrics |
|
| - Of yarns of different colours: |
| 5208.41 | - - Plain weave, weighing not more than 100 g/m2 |
| 5208.42 | - - Plain weave, weighing more than 100 g/m2 |
| 5208.43 | - - 3-thread or 4-thread twill, including cross twill |
| 5208.49 | - - Other fabrics |
|
| - Printed: |
| 5208.51 | - - Plain weave, weighing not more than 100 g/m2 |
| 5208.52 | - - Plain weave, weighing more than 100 g/m2 |
| 5208.59 | - - Other fabrics |
52.09 |
| Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2. |
|
| - Unbleached: |
| 5209.11 | - - Plain weave |
| 5209.12 | - - 3-thread or 4-thread twill, including cross twill |
| 5209.19 | - - Other fabrics |
|
| - Bleached: |
| 5209.21 | - - Plain weave |
| 5209.22 | - - 3-thread or 4-thread twill, including cross twill |
| 5209.29 | - - Other fabrics |
|
| - Dyed: |
| 5209.31 | - - Plain weave |
| 5209.32 | - - 3-thread or 4-thread twill, including cross twill |
| 5209.39 | - - Other fabrics |
|
| - Of yarns of different colours: |
| 5209.41 | - - Plain weave |
| 5209.42 | - - Denim |
| 5209.43 | - - Other fabrics of 3-thread or 4-thread twill, including cross twill |
| 5209.49 | - - Other fabrics |
|
| - Printed: |
| 5209.51 | - - Plain weave |
| 5209.52 | - - 3-thread or 4-thread twill, including cross twill |
| 5209.59 | - - Other fabrics |
52.10 |
| Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2. |
|
| - Unbleached: |
| 5210.11 | - - Plain weave |
| 5210.19 | - - Other fabrics |
|
| - Bleached: |
| 5210.21 | - - Plain weave |
| 5210.29 | - - Other fabrics |
|
| - Dyed: |
| 5210.31 | - - Plain weave |
| 5210.32 | - - 3-thread or 4-thread twill, including cross twill |
| 5210.39 | - - Other fabrics |
|
| - Of yarns of different colours: |
| 5210.41 | - - Plain weave |
| 5210.49 | - - Other fabrics |
|
| - Printed: |
| 5210.51 | - - Plain weave |
| 5210.59 | - - Other fabrics |
52.11 |
| Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2. |
|
| - Unbleached: |
| 5211.11 | - - Plain weave |
| 5211.12 | - - 3-thread or 4-thread twill, including cross twill |
| 5211.19 | - - Other fabrics |
| 5211.20 | - Bleached |
|
| - Dyed: |
| 5211.31 | - - Plain weave |
| 5211.32 | - - 3-thread or 4-thread twill, including cross twill |
| 5211.39 | - - Other fabrics |
|
| - Of yarns of different colours: |
| 5211.41 | - - Plain weave |
| 5211.42 | - - Denim |
| 5211.43 | - - Other fabrics of 3-thread or 4-thread twill, including cross twill |
| 5211.49 | - - Other fabrics |
|
| - Printed: |
| 5211.51 | - - Plain weave |
| 5211.52 | - - 3-thread or 4-thread twill, including cross twill |
| 5211.59 | - - Other fabrics |
52.12 |
| Other woven fabrics of cotton. |
|
| - Weighing not more than 200 g/m2: |
| 5212.11 | - - Unbleached |
| 5212.12 | - - Bleached |
| 5212.13 | - - Dyed |
| 5212.14 | - - Of yarns of different colours |
| 5212.15 | - - Printed |
|
| - Weighing more than 200 g/m2: |
| 5212.21 | - - Unbleached |
| 5212.22 | - - Bleached |
| 5212.23 | - - Dyed |
| 5212.24 | - - Of yarns of different colours |
| 5212.25 | - - Printed |
53.09 |
| Woven fabrics of flax. |
|
| - Containing 85% or more by weight of flax: |
| 5309.11 | - - Unbleached or bleached |
| 5309.19 | - - Other |
|
| - Containing less than 85% by weight of flax: |
| 5309.21 | - - Unbleached or bleached |
| 5309.29 | - - Other |
53.10 |
| Woven fabrics of jute or of other textile bast fibres of heading 53.03. |
| 5310.10 | - Unbleached |
| 5310.90 | - Other |
53.11 | 5311.00 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. |
54.07 |
| Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04. |
| 5407.10 | - Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters |
| 5407.20 | - Woven fabrics obtained from strip or the like |
| 5407.30 | - Fabrics specified in Note 9 to Section XI |
|
| - Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides: |
| 5407.41 | - - Unbleached or bleached |
| 5407.42 | - - Dyed |
| 5407.43 | - - Of yarns of different colours |
| 5407.44 | - - Printed |
|
| - Other woven fabrics, containing 85% or more by weight of textured polyester filaments: |
| 5407.51 | - - Unbleached or bleached |
| 5407.52 | - - Dyed |
| 5407.53 | - - Of yarns of different colours |
| 5407.54 | - - Printed |
|
| - Other woven fabrics, containing 85% or more by weight of polyester filaments: |
| 5407.61 | - - Containing 85% or more by weight of non-textured polyester filaments |
| 5407.69 | - - Other |
|
| - Other woven fabrics, containing 85% or more by weight of synthetic filaments: |
| 5407.71 | - - Unbleached or bleached |
| 5407.72 | - - Dyed |
| 5407.73 | - - Of yarns of different colours |
| 5407.74 | - - Printed |
|
| - Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton: |
| 5407.81 | - - Unbleached or bleached |
| 5407.82 | - - Dyed |
| 5407.83 | - - Of yarns of different colours |
| 5407.84 | - - Printed |
|
| - Other woven fabrics: |
| 5407.91 | - - Unbleached or bleached |
| 5407.92 | - - Dyed |
| 5407.93 | - - Of yarns of different colours |
| 5407.94 | - - Printed |
54.08 |
| Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05. |
| 5408.10 | - Woven fabrics obtained from high tenacity yarn of viscose rayon |
|
| - Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like: |
| 5408.21 | - - Unbleached or bleached |
| 5408.22 | - - Dyed |
| 5408.23 | - - Of yarns of different colours |
| 5408.24 | - - Printed |
|
| - Other woven fabrics: |
| 5408.31 | - - Unbleached or bleached |
| 5408.32 | - - Dyed |
| 5408.33 | - - Of yarns of different colours |
| 5408.34 | - - Printed |
55.12 |
| Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. |
|
| - Containing 85% or more by weight of polyester staple fibres: |
| 5512.11 | - - Unbleached or bleached |
| 5512.19 | - - Other |
|
| - Containing 85% or more by weight of acrylic or modacrylic staple fibres: |
| 5512.21 | - - Unbleached or bleached |
| 5512.29 | - - Other |
|
| - Other: |
| 5512.91 | - - Unbleached or bleached |
| 5512.99 | - - Other |
55.13 |
| Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2. |
|
| - Unbleached or bleached: |
| 5513.11 | - - Of polyester staple fibres, plain weave |
| 5513.12 | - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres |
| 5513.13 | - - Other woven fabrics of polyester staple fibres |
| 5513.19 | - - Other woven fabrics |
|
| - Dyed: |
| 5513.21 | - - Of polyester staple fibres, plain weave |
| 5513.23 | - - Other woven fabrics of polyester staple fibres |
| 5513.29 | - - Other woven fabrics |
|
| - Of yarns of different colours: |
| 5513.31 | - - Of polyester staple fibres, plain weave |
| 5513.39 | - - Other woven fabrics |
|
| - Printed: |
| 5513.41 | - - Of polyester staple fibres, plain weave |
| 5513.49 | - - Other woven fabrics |
55.14 |
| Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2. |
|
| - Unbleached or bleached: |
| 5514.11 | - - Of polyester staple fibres, plain weave |
| 5514.12 | - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres |
| 5514.19 | - - Other woven fabrics |
|
| - Dyed: |
| 5514.21 | - - Of polyester staple fibres, plain weave |
| 5514.22 | - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres |
| 5514.23 | - - Other woven fabrics of polyester staple fibres |
| 5514.29 | - - Other woven fabrics |
| 5514.30 | - Of yarns of different colours |
|
| - Printed: |
| 5514.41 | - - Of polyester staple fibres, plain weave |
| 5514.42 | - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres |
| 5514.43 | - - Other woven fabrics of polyester staple fibres |
| 5514.49 | - - Other woven fabrics |
55.15 |
| Other woven fabrics of synthetic staple fibres. |
|
| - Of polyester staple fibres: |
| 5515.11 | - - Mixed mainly or solely with viscose rayon staple fibres |
| 5515.12 | - - Mixed mainly or solely with man-made filaments |
| 5515.13 | - - Mixed mainly or solely with wool or fine animal hair |
| 5515.19 | - - Other |
|
| - Of acrylic or modacrylic staple fibres: |
| 5515.21 | - - Mixed mainly or solely with man-made filaments |
| 5515.22 | - - Mixed mainly or solely with wool or fine animal hair |
| 5515.29 | - - Other |
|
| - Other woven fabrics: |
| 5515.91 | - - Mixed mainly or solely with man-made filaments |
| 5515.99 | - - Other |
55.16 |
| Woven fabrics of artificial staple fibres. |
|
| - Containing 85% or more by weight of artificial staple fibres: |
| 5516.11 | - - Unbleached or bleached |
| 5516.12 | - - Dyed |
| 5516.13 | - - Of yarns of different colours |
| 5516.14 | - - Printed |
|
| - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments: |
| 5516.21 | - - Unbleached or bleached |
| 5516.22 | - - Dyed |
| 5516.23 | - - Of yarns of different colours |
| 5516.24 | - - Printed |
|
| - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair: |
| 5516.31 | - - Unbleached or bleached |
| 5516.32 | - - Dyed |
| 5516.33 | - - Of yarns of different colours |
| 5516.34 | - - Printed |
|
| - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton: |
| 5516.41 | - - Unbleached or bleached |
| 5516.42 | - - Dyed |
| 5516.43 | - - Of yarns of different colours |
| 5516.44 | - - Printed |
|
| - Other: |
| 5516.91 | - - Unbleached or bleached |
| 5516.92 | - - Dyed |
| 5516.93 | - - Of yarns of different colours |
| 5516.94 | - - Printed |
56.01 |
| Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps. |
|
| - Wadding; other articles of wadding: |
| 5601.21 | - - Of cotton |
| 5601.22 | - - Of man-made fibres |
| 5601.29 | - - Other |
| 5601.30 | - Textile flock and dust and mill neps |
56.02 |
| Felt, whether or not impregnated, coated, covered or laminated. |
| 5602.10 | - Needleloom felt and stitch-bonded fibre fabrics |
|
| - Other felt, not impregnated, coated, covered or laminated: |
| 5602.21 | - - Of wool or fine animal hair |
| 5602.29 | - - Of other textile materials |
| 5602.90 | - Other |
56.03 |
| Nonwovens, whether or not impregnated, coated, covered or laminated. |
|
| - Of man-made filaments: |
| 5603.11 | - - Weighing not more than 25 g/m2 |
| 5603.12 | - - Weighing more than 25 g/m2 but not more than 70 g/m2 |
| 5603.13 | - - Weighing more than 70 g/m2 but not more than 150 g/m2 |
| 5603.14 | - - Weighing more than 150 g/m2 |
|
| - Other: |
| 5603.91 | - - Weighing not more than 25 g/m2 |
| 5603.92 | - - Weighing more than 25 g/m2 but not more than 70 g/m2 |
| 5603.93 | - - Weighing more than 70 g/m2 but not more than 150 g/m2 |
| 5603.94 | - - Weighing more than 150 g/m2 |
56.04 |
| Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics. |
| 5604.10 | - Rubber thread and cord, textile covered |
| 5604.90 | - Other |
56.05 | 5605.00 | Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal. |
56.06 | 5606.00 | Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. |
56.07 |
| Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics. |
|
| - Of sisal or other textile fibres of the genus Agave: |
| 5607.21 | - - Binder or baler twine |
| 5607.29 | - - Other |
|
| - Of polyethylene or polypropylene: |
| 5607.41 | - - Binder or baler twine |
| 5607.49 | - - Other |
| 5607.50 | - Of other synthetic fibres |
| 5607.90 | - Other |
56.08 |
| Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. |
|
| - Of man-made textile materials: |
| 5608.11 | - - Made up fishing nets |
| 5608.19 | - - Other |
| 5608.90 | - Other |
56.09 | 5609.00 | Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included. |
57.01 |
| Carpets and other textile floor coverings, knotted, whether or not made up. |
| 5701.10 | - Of wool or fine animal hair |
| 5701.90 | - Of other textile materials |
57.02 |
| Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs. |
| 5702.10 | - “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs |
| 5702.20 | - Floor coverings of coconut fibres (coir) |
|
| - Other, of pile construction, not made up: |
| 5702.31 | - - Of wool or fine animal hair |
| 5702.32 | - - Of man-made textile materials |
| 5702.39 | - - Of other textile materials |
|
| - Other, of pile construction, made up: |
| 5702.41 | - - Of wool or fine animal hair |
| 5702.42 | - - Of man-made textile materials |
| 5702.49 | - - Of other textile materials |
| 5702.50 | - Other, not of pile construction, not made up |
|
| - Other, not of pile construction, made up: |
| 5702.91 | - - Of wool or fine animal hair |
| 5702.92 | - - Of man-made textile materials |
| 5702.99 | - - Of other textile materials |
57.03 |
| Carpets and other textile floor coverings, tufted, whether or not made up. |
| 5703.10 | - Of wool or fine animal hair |
| 5703.20 | - Of nylon or other polyamides |
| 5703.30 | - Of other man-made textile materials |
| 5703.90 | - Of other textile materials |
57.04 |
| Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. |
| 5704.10 | - Tiles, having a maximum surface area of 0.3 m2 |
| 5704.90 | - Other |
57.05 | 5705.00 | Other carpets and other textile floor coverings, whether or not made up. |
58.01 |
| Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06. |
| 5801.10 | - Of wool or fine animal hair |
|
| - Of cotton: |
| 5801.21 | - - Uncut weft pile fabrics |
| 5801.22 | - - Cut corduroy |
| 5801.23 | - - Other weft pile fabrics |
| 5801.26 | - - Warp pile fabrics |
| 5806.27 | - - Chenille fabrics |
|
| - Of man-made fibres: |
| 5801.31 | - - Uncut weft pile fabrics |
| 5801.32 | - - Cut corduroy |
| 5801.33 | - - Other weft pile fabrics |
| 5801.36 | - - Warp pile fabrics |
| 5806.37 | - - Chenille fabrics |
| 5801.90 | - Of other textile materials |
58.02 |
| Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03. |
|
| - Terry towelling and similar woven terry fabrics, of cotton: |
| 5802.11 | - - Unbleached |
| 5802.19 | - - Other |
| 5802.20 | - Terry towelling and similar woven terry fabrics, of other textile materials |
| 5802.30 | - Tufted textile fabrics |
58.03 | 5803.00 | Gauze, other than narrow fabrics of heading 58.06. |
58.04 |
| Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 60.06. |
| 5804.10 | - Tulles and other net fabrics |
|
| - Mechanically made lace: |
| 5804.21 | - - Of man-made fibres |
| 5804.29 | - - Of other textile materials |
| 5804.30 | - Hand-made lace |
58.05 | 5805.00 | Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. |
58.06 |
| Narrow woven fabrics, other than goods of heading 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). |
| 5806.10 | - Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics |
| 5806.20 | - Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread |
|
| - Other woven fabrics: |
| 5806.31 | - - Of cotton |
| 5806.32 | - - Of man-made fibres |
| 5806.39 | - - Of other textile materials |
| 5806.40 | - Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) |
58.07 |
| Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. |
| 5807.10 | - Woven |
| 5807.90 | - Other |
58.08 |
| Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles. |
| 5808.10 | - Braids in the piece |
| 5808.90 | - Other |
58.09 | 5809.00 | Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. |
58.10 |
| Embroidery in the piece, in strips or in motifs. |
| 5810.10 | - Embroidery without visible ground |
|
| - Other embroidery: |
| 5810.91 | - - Of cotton |
| 5810.92 | - - Of man-made fibres |
| 5810.99 | - - Of other textile materials |
58.11 | 5811.00 | Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10. |
59.01 |
| Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. |
| 5901.10 | - Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like |
| 5901.90 | - Other |
59.02 |
| Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. |
| 5902.10 | - Of nylon or other polyamides |
| 5902.20 | - Of polyesters |
| 5902.90 | - Other |
59.03 |
| Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02. |
| 5903.10 | - With poly(vinyl chloride) |
| 5903.20 | - With polyurethane |
| 5903.90 | - Other |
59.04 |
| Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. |
| 5904.10 | - Linoleum |
| 5904.90 | - Other |
59.05 | 5905.00 | Textile wall coverings. |
59.06 |
| Rubberised textile fabrics, other than those of heading 59.02. |
| 5906.10 | - Adhesive tape of a width not exceeding 20 cm |
|
| - Other: |
| 5906.91 | - - Knitted or crocheted |
| 5906.99 | - - Other |
59.07 | 5907.00 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like. |
59.08 | 5908.00 | Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated. |
59.09 | 5909.00 | Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials. |
59.10 | 5910.00 | Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. |
59.11 |
| Textile products and articles, for technical uses, specified in Note 7 to this Chapter. |
| 5911.10 | - Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams) |
| 5911.20 | - Bolting cloth, whether or not made up |
|
| - Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement): |
| 5911.31 | - - Weighing less than 650 g/m2 |
| 5911.32 | - - Weighing 650 g/m2 or more |
| 5911.40 | - Straining cloth of a kind used in oil presses or the like, including that of human hair |
| 5911.90 | - Other |
60.01 |
| Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted. |
| 6001.10 | - “Long pile” fabrics |
|
| - Looped pile fabrics: |
| 6001.21 | - - Of cotton |
| 6001.22 | - - Of man-made fibres |
| 6001.29 | - - Of other textile materials |
|
| - Other: |
| 6001.91 | - - Of cotton |
| 6001.92 | - - Of man-made fibres |
| 6001.99 | - - Of other textile materials |
60.02 |
| Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01. |
| 6002.40 | - Containing by weight 5% or more of elastomeric yarn but not containing rubber thread |
| 6002.90 | - Other |
60.03 |
| Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02. |
| 6003.10 | - Of wool or fine animal hair |
| 6003.20 | - Of cotton |
| 6003.30 | - Of synthetic fibres |
| 6003.40 | - Of artificial fibres |
| 6003.90 | - Other |
60.04 |
| Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01. |
| 6004.10 | - Containing by weight 5% or more of elastomeric yarn but not containing rubber thread |
| 6004.90 | - Other |
60.05 |
| Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04. |
|
| - Of cotton : |
| 6005.21 | - - Unbleached or bleached |
| 6005.22 | - - Dyed |
| 6005.23 | - - Of yarns of different colours |
| 6005.24 | - - Printed |
|
| - Of synthetic fibres : |
| 6005.31 | - - Unbleached or bleached |
| 6005.32 | - - Dyed |
| 6005.33 | - - Of yarns of different colours |
| 6005.34 | - - Printed |
|
| - Of artificial fibres: |
| 6005.41 | - - Unbleached or bleached |
| 6005.42 | - - Dyed |
| 6005.43 | - - Of yarns of different colours |
| 6005.44 | - - Printed |
| 6005.90 | - Other |
60.06 |
| Other knitted or crocheted fabrics. |
| 6006.10 | - Of wool or fine animal hair |
|
| - Of cotton : |
| 6006.21 | - - Unbleached or bleached |
| 6006.22 | - - Dyed |
| 6006.23 | - - Of yarns of different colours |
| 6006.24 | - - Printed |
|
| - Of synthetic fibres: |
| 6006.31 | - - Unbleached or bleached |
| 6006.32 | - - Dyed |
| 6006.33 | - - Of yarns of different colours |
| 6006.34 | - - Printed |
|
| - Of artificial fibres : |
| 6006.41 | - - Unbleached or bleached |
| 6006.42 | - - Dyed |
| 6006.43 | - - Of yarns of different colours |
| 6006.44 | - - Printed |
| 6006.90 | - Other |
96.19 |
| Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material. |
| ex9619.00 | - Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding |
C. Article of Apparel and Clothing Accessories and Other Made Up Textile Articles
Working or processing carried out on non-originating materials that confer originating status:
Manufacture through the processes of cutting and assembly of parts into a complete article (for apparel and tents) and incorporating embroidery or embellishment or printing (for made-up articles) from:
- Raw or unbleached fabrics;
- Finished fabric.
Heading | Subheading | Product description |
30.05 |
| Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. |
| 3005.90 | - Other |
30.06 |
| Pharmaceutical goods specified in Note 4 to this Chapter. |
| 3006.10 | - Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable |
39.21 |
| Other plates, sheets, film, foil and strip, of plastics. |
|
| - Cellular: |
| 3921.12 | - - Of polymers of vinyl chloride |
| ex.3921.12 | (Woven, knitted or non-woven fabrics coated, covered or laminated with plastics) |
| 3921.13 | - - Of polyurethanes |
| ex.3921.13 | (Woven, knitted or non-woven fabrics coated, covered or laminated with plastics) |
| 3921.90 | - Other |
| ex.3921.90 | (Woven, knitted or non-woven fabrics coated, covered or laminated with plastics) |
42.02 |
| Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. |
|
| - Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers: |
| 4202.12 | - - With outer surface of plastics or of textile materials |
|
| - Handbags, whether or not with shoulder strap, including those without handle: |
| 4202.22 | - - With outer surface of plastic sheeting or of textile materials |
|
| - Articles of a kind normally carried in the pocket or in the handbag: |
| 4202.32 | - - With outer surface of plastic sheeting or of textile materials |
|
| - Other: |
| 4202.92 | - - With outer surface of plastic sheeting or of textile materials |
61.01 |
| Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03. |
| 6101.20 | - Of cotton |
| 6101.30 | - Of man-made fibres |
| 6101.90 | - Of other textile materials |
61.02 |
| Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04. |
| 6102.10 | - Of wool or fine animal hair |
| 6102.20 | - Of cotton |
| 6102.30 | - Of man-made fibres |
| 6102.90 | - Of other textile materials |
61.03 |
| Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. |
| 6103.10 | - Suits |
|
| - Ensembles: |
| 6103.22 | - - Of cotton |
| 6103.23 | - - Of synthetic fibres |
| 6103.29 | - - Of other textile materials |
|
| - Jackets and blazers: |
| 6103.31 | - - Of wool or fine animal hair |
| 6103.32 | - - Of cotton |
| 6103.33 | - - Of synthetic fibres |
| 6103.39 | - - Of other textile materials |
|
| - Trousers, bib and brace overalls, breeches and shorts: |
| 6103.41 | - - Of wool or fine animal hair |
| 6103.42 | - - Of cotton |
| 6103.43 | - - Of synthetic fibres |
| 6103.49 | - - Of other textile materials |
61.04 |
| Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. |
|
| - Suits: |
| 6104.13 | - - Of synthetic fibres |
| 6104.19 | - - Of other textile materials |
|
| - Ensembles: |
| 6104.22 | - - Of cotton |
| 6104.23 | - - Of synthetic fibres |
| 6104.29 | - - Of other textile materials |
|
| - Jackets and blazers: |
| 6104.31 | - - Of wool or fine animal hair |
| 6104.32 | - - Of cotton |
| 6104.33 | - - Of synthetic fibres |
| 6104.39 | - - Of other textile materials |
|
| - Dresses: |
| 6104.41 | - - Of wool or fine animal hair |
| 6104.42 | - - Of cotton |
| 6104.43 | - - Of synthetic fibres |
| 6104.44 | - - Of artificial fibres |
| 6104.49 | - - Of other textile materials |
|
| - Skirts and divided skirts: |
| 6104.51 | - - Of wool or fine animal hair |
| 6104.52 | - - Of cotton |
| 6104.53 | - - Of synthetic fibres |
| 6104.59 | - - Of other textile materials |
|
| - Trousers, bib and brace overalls, breeches and shorts: |
| 6104.61 | - - Of wool or fine animal hair |
| 6104.62 | - - Of cotton |
| 6104.63 | - - Of synthetic fibres |
| 6104.69 | - - Of other textile materials |
61.05 |
| Men’s or boys’ shirts, knitted or crocheted. |
| 6105.10 | - Of cotton |
| 6105.20 | - Of man-made fibres |
| 6105.90 | - Of other textile materials |
61.06 |
| Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted. |
| 6106.10 | - Of cotton |
| 6106.20 | - Of man-made fibres |
| 6106.90 | - Of other textile materials |
61.07 |
| Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. |
|
| - Underpants and briefs: |
| 6107.11 | - - Of cotton |
| 6107.12 | - - Of man-made fibres |
| 6107.19 | - - Of other textile materials |
|
| - Nightshirts and pyjamas: |
| 6107.21 | - - Of cotton |
| 6107.22 | - - Of man-made fibres |
| 6107.29 | - - Of other textile materials |
|
| - Other: |
| 6107.91 | - - Of cotton |
| 6107.99 | - - Of other textile materials |
61.08 |
| Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted. |
|
| - Slips and petticoats: |
| 6108.11 | - - Of man-made fibres |
| 6108.19 | - - Of other textile materials |
|
| - Briefs and panties: |
| 6108.21 | - - Of cotton |
| 6108.22 | - - Of man-made fibres |
| 6108.29 | - - Of other textile materials |
|
| - Nightdresses and pyjamas: |
| 6108.31 | - - Of cotton |
| 6108.32 | - - Of man-made fibres |
| 6108.39 | - - Of other textile materials |
|
| - Other: |
| 6108.91 | - - Of cotton |
| 6108.92 | - - Of man-made fibres |
| 6108.99 | - - Of other textile materials |
61.09 |
| T-shirts, singlets and other vests, knitted or crocheted. |
| 6109.10 | - Of cotton |
| 6109.90 | - Of other textile materials |
61.10 |
| Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. |
|
| - Of wool or fine animal hair: |
| 6110.11 | - - Of wool |
| 6110.12 | - - Of Kashmir (cashmere) goats |
| 6110.19 | - - Other |
| 6110.20 | - Of cotton |
| 6110.30 | - Of man-made fibres |
| 6110.90 | - Of other textile materials |
61.11 |
| Babies’ garments and clothing accessories, knitted or crocheted. |
| 6111.20 | - Of cotton |
| 6111.30 | - Of synthetic fibres |
| 6111.90 | - Of other textile materials |
61.12 |
| Track suits, ski suits and swimwear, knitted or crocheted. |
|
| - Track suits: |
| 6112.11 | - - Of cotton |
| 6112.12 | - - Of synthetic fibres |
| 6112.19 | - - Of other textile materials |
| 6112.20 | - Ski suits |
|
| - Men’s or boys’ swimwear: |
| 6112.31 | - - Of synthetic fibres |
| 6112.39 | - - Of other textile materials |
|
| - Women’s or girls’ swimwear: |
| 6112.41 | - - Of synthetic fibres |
| 6112.49 | - - Of other textile materials |
61.13 | 6113.00 | Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07. |
61.14 |
| Other garments, knitted or crocheted. |
| 6114.20 | - Of cotton |
| 6114.30 | - Of man-made fibres |
| 6114.90 | - Of other textile materials |
61.15 |
| Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted. |
| 6115.10 | - Graduated compression hosiery (for example, stockings for varicose veins) |
|
| - Other panty hose and tights: |
| 6115.21 | - - Of synthetic fibres, measuring per single yarn less than 67 decitex |
| 6115.22 | - - Of synthetic fibres, measuring per single yarn 67 decitex or more |
| 6115.29 | - - Of other textile materials |
| 6115.30 | - Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex |
|
| - Other: |
| 6115.94 | - - Of wool or fine animal hair |
| 6115.95 | - - Of cotton |
| 6115.96 | - - Of synthetic fibres |
| 6115.99 | - - Of other textile materials |
61.16 |
| Gloves, mittens and mitts, knitted or crocheted. |
| 6116.10 | - Impregnated, coated or covered with plastics or rubber |
|
| - Other: |
| 6116.91 | - - Of wool or fine animal hair |
| 6116.92 | - - Of cotton |
| 6116.93 | - - Of synthetic fibres |
| 6116.99 | - - Of other textile materials |
61.17 |
| Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories. |
| 6117.10 | - Shawls, scarves, mufflers, mantillas, veils and the like |
| 6117.80 | - Other accessories |
| 6117.90 | - Parts |
62.01 |
| Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, other than those of heading 62.03. |
|
| - Overcoats, raincoats, car-coats, capes, cloaks and similar articles: |
| 6201.11 | - - Of wool or fine animal hair |
| 6201.12 | - - Of cotton |
| 6201.13 | - - Of man-made fibres |
| 6201.19 | - - Of other textile materials |
|
| - Other: |
| 6201.91 | - - Of wool or fine animal hair |
| 6201.92 | - - Of cotton |
| 6201.93 | - - Of man-made fibres |
| 6201.99 | - - Of other textile materials |
62.02 |
| Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04. |
|
| - Overcoats, raincoats, car-coats, capes, cloaks and similar articles: |
| 6202.11 | - - Of wool or fine animal hair |
| 6202.12 | - - Of cotton |
| 6202.13 | - - Of man-made fibres |
| 6202.19 | - - Of other textile materials |
|
| - Other: |
| 6202.91 | - - Of wool or fine animal hair |
| 6202.92 | - - Of cotton |
| 6202.93 | - - Of man-made fibres |
| 6202.99 | - - Of other textile materials |
62.03 |
| Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). |
|
| - Suits: |
| 6203.11 | - - Of wool or fine animal hair |
| 6203.12 | - - Of synthetic fibres |
| 6203.19 | - - Of other textile materials |
|
| - Ensembles: |
| 6203.22 | - - Of cotton |
| 6203.23 | - - Of synthetic fibres |
| 6203.29 | - - Of other textile materials |
|
| - Jackets and blazers: |
| 6203.31 | - - Of wool or fine animal hair |
| 6203.32 | - - Of cotton |
| 6203.33 | - - Of synthetic fibres |
| 6203.39 | - - Of other textile materials |
|
| - Trousers, bib and brace overalls, breeches and shorts: |
| 6203.41 | - - Of wool or fine animal hair |
| 6203.42 | - - Of cotton |
| 6203.43 | - - Of synthetic fibres |
| 6203.49 | - - Of other textile materials |
62.04 |
| Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). |
|
| - Suits: |
| 6204.11 | - - Of wool or fine animal hair |
| 6204.12 | - - Of cotton |
| 6204.13 | - - Of synthetic fibres |
| 6204.19 | - - Of other textile materials |
|
| - Ensembles: |
| 6204.21 | - - Of wool or fine animal hair |
| 6204.22 | - - Of cotton |
| 6204.23 | - - Of synthetic fibres |
| 6204.29 | - - Of other textile materials |
|
| - Jackets and blazers: |
| 6204.31 | - - Of wool or fine animal hair |
| 6204.32 | - - Of cotton |
| 6204.33 | - - Of synthetic fibres |
| 6204.39 | - - Of other textile materials |
|
| - Dresses: |
| 6204.41 | - - Of wool or fine animal hair |
| 6204.42 | - - Of cotton |
| 6204.43 | - - Of synthetic fibres |
| 6204.44 | - - Of artificial fibres |
| 6204.49 | - - Of other textile materials |
|
| - Skirts and divided skirts: |
| 6204.51 | - - Of wool or fine animal hair |
| 6204.52 | - - Of cotton |
| 6204.53 | - - Of synthetic fibres |
| 6204.59 | - - Of other textile materials |
|
| - Trousers, bib and brace overalls, breeches and shorts: |
| 6204.61 | - - Of wool or fine animal hair |
| 6204.62 | - - Of cotton |
| 6204.63 | - - Of synthetic fibres |
| 6204.69 | - - Of other textile materials |
62.05 |
| Men’s or boys’ shirts. |
| 6205.20 | - Of cotton |
| 6205.30 | - Of man-made fibres |
| 6205.90 | - Of other textile materials |
62.06 |
| Women’s or girls’ blouses, shirts and shirt-blouses. |
| 6206.10 | - Of silk or silk waste |
| 6206.20 | - Of wool or fine animal hair |
| 6206.30 | - Of cotton |
| 6206.40 | - Of man-made fibres |
| 6206.90 | - Of other textile materials |
62.07 |
| Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. |
|
| - Underpants and briefs: |
| 6207.11 | - - Of cotton |
| 6207.19 | - - Of other textile materials |
|
| - Nightshirts and pyjamas: |
| 6207.21 | - - Of cotton |
| 6207.22 | - - Of man-made fibres |
| 6207.29 | - - Of other textile materials |
|
| - Other: |
| 6207.91 | - - Of cotton |
| 6207.99 | - - Of other textile materials |
62.08 |
| Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles. |
|
| - Slips and petticoats: |
| 6208.11 | - - Of man-made fibres |
| 6208.19 | - - Of other textile materials |
|
| - Nightdresses and pyjamas: |
| 6208.21 | - - Of cotton |
| 6208.22 | - - Of man-made fibres |
| 6208.29 | - - Of other textile materials |
|
| - Other: |
| 6208.91 | - - Of cotton |
| 6208.92 | - - Of man-made fibres |
| 6208.99 | - - Of other textile materials |
62.09 |
| Babies’ garments and clothing accessories. |
| 6209.20 | - Of cotton |
| 6209.30 | - Of synthetic fibres |
| 6209.90 | - Of other textile materials |
62.10 |
| Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07. |
| 6210.10 | - Of fabrics of heading 56.02 or 56.03 |
| 6210.20 | - Other garments, of the type described in subheadings 6201.11 to 6201.19 |
| 6210.30 | - Other garments, of the type described in subheadings 6202.11 to 6202.19 |
| 6210.40 | - Other men’s or boys’ garments |
| 6210.50 | - Other women’s or girls’ garments |
62.11 |
| Track suits, ski suits and swimwear; other garments. |
|
| - Swimwear: |
| 6211.11 | - - Men’s or boys’ |
| 6211.12 | - - Women’s or girls’ |
| 6211.20 | - Ski suits |
|
| - Other garments, men’s or boys’: |
| 6211.32 | - - Of cotton |
| 6211.33 | - - Of man-made fibres |
| 6211.39 | - - Of other textile materials |
|
| - Other garments, women’s or girls’: |
| 6211.42 | - - Of cotton |
| 6211.43 | - - Of man-made fibres |
| 6211.49 | - - Of other textile materials |
62.12 |
| Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted. |
| 6212.10 | - Brassières |
| 6212.20 | - Girdles and panty-girdles |
| 6212.30 | - Corselettes |
| 6212.90 | - Other |
62.13 |
| Handkerchiefs. |
| 6213.20 | - Of cotton |
| 6213.90 | - Of other textile materials |
62.14 |
| Shawls, scarves, mufflers, mantillas, veils and the like. |
| 6214.10 | - Of silk or silk waste |
| 6214.20 | - Of wool or fine animal hair |
| 6214.30 | - Of synthetic fibres |
| 6214.40 | - Of artificial fibres |
| 6214.90 | - Of other textile materials |
62.15 |
| Ties, bow ties and cravats. |
| 6215.10 | - Of silk or silk waste |
| 6215.20 | - Of man-made fibres |
| 6215.90 | - Of other textile materials |
62.16 | 6216.00 | Gloves, mittens and mitts. |
62.17 |
| Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12. |
| 6217.10 | - Accessories |
| 6217.90 | - Parts |
63.01 |
| Blankets and travelling rugs. |
| 6301.10 | - Electric blankets |
| 6301.20 | - Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair |
| 6301.30 | - Blankets (other than electric blankets) and travelling rugs, of cotton |
| 6301.40 | - Blankets (other than electric blankets) and travelling rugs, of synthetic fibres |
| 6301.90 | - Other blankets and travelling rugs |
63.02 |
| Bed linen, table linen, toilet linen and kitchen linen. |
| 6302.10 | - Bed linen, knitted or crocheted |
|
| - Other bed linen, printed: |
| 6302.21 | - - Of cotton |
| 6302.22 | - - Of man-made fibres |
| 6302.29 | - - Of other textile materials |
|
| - Other bed linen: |
| 6302.31 | - - Of cotton |
| 6302.32 | - - Of man-made fibres |
| 6302.39 | - - Of other textile materials |
| 6302.40 | - Table linen, knitted or crocheted |
|
| - Other table linen: |
| 6302.51 | - - Of cotton |
| 6302.53 | - - Of man-made fibres |
| 6302.59 | - - Of other textile materials |
| 6302.60 | - Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton |
|
| - Other: |
| 6302.91 | - - Of cotton |
| 6302.93 | - - Of man-made fibres |
| 6302.99 | - - Of other textile materials |
63.03 |
| Curtains (including drapes) and interior blinds; curtain or bed valances. |
|
| - Knitted or crocheted: |
| 6303.12 | - - Of synthetic fibres |
| 6303.19 | - - Of other textile materials |
|
| - Other: |
| 6303.91 | - - Of cotton |
| 6303.92 | - - Of synthetic fibres |
| 6303.99 | - - Of other textile materials |
63.04 |
| Other furnishing articles, excluding those of heading 94.04. |
|
| - Bedspreads: |
| 6304.11 | - - Knitted or crocheted |
| 6304.19 | - - Other |
|
| - Other: |
| 6304.91 | - - Knitted or crocheted |
| 6304.92 | - - Not knitted or crocheted, of cotton |
| 6304.93 | - - Not knitted or crocheted, of synthetic fibres |
| 6304.99 | - - Not knitted or crocheted, of other textile materials |
63.05 |
| Sacks and bags, of a kind used for the packing of goods. |
| 6305.10 | - Of jute or of other textile bast fibres of heading 53.03 |
| 6305.20 | - Of cotton |
|
| - Of man-made textile materials: |
| 6305.32 | - - Flexible intermediate bulk containers |
| 6305.33 | - - Other, of polyethylene or polypropylene strip or the like |
| 6305.39 | - - Other |
| 6305.90 | - Of other textile materials |
63.06 |
| Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. |
|
| - Tarpaulins, awnings and sunblinds: |
| 6306.12 | - - Of synthetic fibres |
| 6306.19 | - - Of other textile materials |
|
| - Tents: |
| 6306.22 | - - Of synthetic fibres |
| 6306.29 | - - Of other textile materials |
| 6306.30 | - Sails |
| 6306.40 | - Pneumatic mattresses |
| 6306.90 | - Other |
63.07 |
| Other made up articles, including dress patterns. |
| 6307.10 | - Floor-cloths, dish-cloths, dusters and similar cleaning cloths |
| 6307.20 | - Life-jackets and life-belts |
| 6307.90 | - Other |
63.08 | 6308.00 | Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. |
63.09 | 6309.00 | Worn clothing and other worn articles. |
64.05 |
| Other footwear. |
| 6405.20 | - With uppers of textile materials |
64.06 |
| Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. |
| 6406.10 | - Uppers and parts thereof, other than stiffeners |
| ex6406.90 | - - Of other materials |
65.01 | 6501.00 | Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. |
65.02 | 6502.00 | Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. |
65.04 | 6504.00 | Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. |
65.05 |
| Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed. |
| ex6505.00 | - Other |
66.01 |
| Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas). |
| 6601.10 | - Garden or similar umbrellas |
|
| - Other: |
| 6601.91 | - - Having a telescopic shaft |
| 6601.99 | - - Other |
70.19 |
| Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics). |
|
| - Slivers, rovings, yarn and chopped strands: |
| 7019.19 | - - Other |
| 7019.19.10 (AHTN 2012) | - - - Yarn |
|
| - Other woven fabrics: |
| 7019.51 | - - Of a width not exceeding 30 cm |
| 7019.52 | - - Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m2, of filaments measuring per single yarn not more than 136 tex |
| 7019.59 | - - Other |
87.08 |
| Parts and accessories of the motor vehicles of headings 87.01 to 87.05. |
|
| - Other parts and accessories of bodies (including cabs): |
| 8708.21 | - - Safety seat belts |
88.04 | 8804.00 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. |
91.13 |
| Watch straps, watch bands and watch bracelets, and parts thereof. |
| 9113.90 | - Other |
94.04 |
| Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. |
| 9404.90 | - Other |
| ex.9404.90 | (Pillows and cushions of cotton; quilts, eiderdowns; comforters and similar articles of textile materials) |
95.03 | 9503.00 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. |
|
| - Dolls: |
|
| - - Parts and accessories: |
| 9503.00.22 (AHTN 2012) | - - - Garments and garment accessories; footwear and headgear |
96.12 |
| Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes. |
| 9612.10 | - Ribbons |
| 9612.10.10 (AHTN 2012) | - - Of textile fabric |
96.19 |
| Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material. |
| ex9619.00 | - - Of cotton |
| ex9619.00 | - - Of man-made fibres |
| ex9619.00 | - - Of other textile materials |
| ex9619.00 | - Of cotton |
| ex9619.00 | - Of synthetic fibres |
| ex9619.00 | - Of other textile materials |
| ex9619.00 | Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07 |
| ex9619.00 | - - Of cotton |
| ex9619.00 | - - Of man-made fibres |
| ex9619.00 | - - Of other textile materials |
| ex9619.00 | - Of cotton |
| ex9619.00 | - Of synthetic fibres |
| ex9619.00 | - Of other textile materials |
| ex9619.00 | - Other women’s or girls’ garments |
| ex9619.00 | - Other |
APPENDIX IX
CERTIFICATE OF ORIGIN COMPLETION GUIDE
(Promulgated together with Circular No. 22/2016/TT-BCT dated October 03, 2016 of the Minister of Industry and Trade)
A Certificate of Origin shall be made in the English language and print form (other than the case prescribed in Clause 15 below). The statements in the Certificate of Origin shall correspond to supporting documents specified in Article 2 of this Circular. Particulars:
1. Box 1: Exporter’s name, address and export country (Vietnam).
2. Box 2: Consignee’s name, address, country.
3. Top right box: reference number (inserted by the issuing authority). The reference number consists of 13 digits, which divide into 5 groups:
a) Group 1: the abbreviated name of the exporting Member State which is Vietnam, including 02 letters “VN”;
b) Group 2: the abbreviated name of the importing Member State, including the following 02 letters:
BN: Brunei | MM: Myanmar |
KH: Cambodia | PH: Philippines |
ID: Indonesia | SG: Singapore |
LA: Laos | TH: Thailand |
MY: Malaysia |
|
c) Group 3: the year of issue of the Certificate of Origin, including 02 letters. Example: If the year of issue is 2009, insert “09”;
d) Group 4: the Issuing authority’s name, including 02 letters. The List of Issuing authorities is specified in Appendix XIII. This list shall be frequently updated by the Ministry of Industry and Trade in the event of change of any Issuing authority;
dd) Group 5: ordinal number of the C/O, including 05 characters;
e) There is a dash “-“ between groups 1 and 2. There is a slash “/“ between groups 3, 4 and 5.
Example: If the Chamber of Foreign Trade Management in Ho Chi Minh City area issued the sixth Certificate of Origin to an export consignment to Thailand in 2009, the reference number of this C/O is: VN-TH 09/02/00006.
4. Box 3: date of departure, name of the vehicle (“By air” if sent by aircraft, the vessel’s name and port of discharge if sent by sea).
5. Box 4: the Customs authority at the port or place of entry shall check in appropriate box.
6. Box 5: the item number (if multiple goods are declared on the same C/O, each item shall have a specified number).
7. Box 6: marks and numbers on packages.
8. Box 7: number and kind of packages, description of goods (including quantity and HS Code
9. Box 8: Origin conferring criterion:
Circumstances of production or manufacture in the country named in Box 11 of this form: | Insert in Box 8: |
a) Goods wholly produced or obtained in a the exporting country according to Article 3 of Appendix I | “WO” |
b) Goods not wholly produced or obtained according to Article 4 of Appendix I |
|
- Regional Value Content | Insert actual content e.g. “40%” |
- Change in tariff classification code | Insert specific criterion e.g. “CC” or “CTH" or “CTSH” |
- Specific manufacturing or processing operation | “SP” |
- Combined criteria | Insert specific combined criteria e.g. “CTSH + 35%” |
c) Goods complies with Clause 2 Article 6 of Appendix I (partial cumulation) | “PC x%” where “x” is the RVC percentage exceeding 20% but smaller than 40% e.g. “PC 25%” |
10. Box 9: gross weight of the goods (or another quantity) and FOB price if RVC-based rule is applied to determination of goods origin.
11. Box 10: number and date of the commercial invoice.
12. Box 11:
- First line: insert “VIET NAM”.
- Second line: Insert name of the importing countries (UPPER CASE).
- Third line: location, date of the application for the Certificate of Origin and the applicant’s signature.
13. Box 12 (completed by the issuing official): date of the Certificate of Origin, issuing official’s signature, seal of the issuing authority.
14. Box 13:
- Check “Subject of third-party invoice” in cases where commercial invoices are issued by a company whose headquarters is located in a non-Member State or a company whose headquarters is located in a Member State if the consignee is specified. Information such as name and country of the invoice-issuing company must be specified in Box 7.
- Check “Back-to-back Certificate of Origin” in case the issuing authority of an immediate country grants a back-to-back C/O in accordance with Article 11 of Appendix VII.
- Check “Exhibitions” in cases where goods are sent from the exporting Member State for exhibition in another Member State and sold during or after the exhibition for importation into a Member State as specified in Article 22 of Appendix VII. Name and address of the exhibition place shall be specified in Box 2.
- Check “Issued Retroactively” in cases where a Certificate of Origin is issued retroactively due to involuntary errors or omissions or other valid causes as specified in Clause 2 Article 10 of Appendix VII.
- Check “Accumulation” in case where a good originating in a Member State is used in another Member State as materials for a finished good.
- Check “Partial Accumulation” in case where the RVC of the materials is smaller than 40% but larger than 20% and the Certificate of Origin is issued for accumulation purposes specified in Clause 2 Article 6 of Appendix I.
- Check “De Minimis” if the good does not undergo a change in tariff classification because the HS codes of some materials are the same as those of the product but the value thereof does not exceed 10% of the FOB value of the good according to Article 9 of Appendix I.
15. Other guidance:
- For multiple items declared under the same Certificate of Origin, if any of them is not eligible for preferential tariff treatment, the customs authority shall mark in Box 4 and such item shall be circled or mark in Box 5.
- Box 13 may be checked by hand or by computer./.
APPENDIX V
PRINCIPLES AND GUIDELINES FOR CALCULATING REGIONAL VALUE CONTENT
(Promulgated together with Circular No. 22/2016/TT-BCT dated October 03, 2016 of the Minister of Industry and Trade)
I. Principles to determine cost for regional value content
1. Materiality: all cost material to the evaluation, assessment and determination of origin.
2. Consistency: costing allocation method must be consistent unless justified by commercial reality.
3. Reliability: costing information must be reliable and supported by appropriate information.
4. Relevance: costs must be allocated based on objective and quantifiable data.
5. Accuracy: costing methodology should provide an accurate representation of the cost element in question.
6. Application of GAAP of the exporting country: costing information must be prepared in accordance with the generally accepted accounting principles and this includes the avoidance of double-counting of cost items.
7. Currency: updated costing information from existing accounting and costing records of companies should be used to calculate origin.
II. Guidelines for costing methodologies
1. Actual costs: basis for actual costs should be defined by the company. Actual costs should include all direct and indirect costs incurred in producing the product.
2. Projected and budgeted costs: projected costs may be used if it is justified. Companies should provide variance analysis and proof during the period origin is claimed to indicate accuracy of projections;
3. Standard costs: the basis for standards costs should be indicated. Companies should provide evidence that the costs are used for accounting purposes.
4. Average/moving average costs: average costs may be used if justified; the basis for calculating average costs, including time period, etc. should be highlighted. Companies should provide variance analysis and proof during the period origin is claimed to indicate accuracy of average costs.
5. Fixed costs: fixed costs should be apportioned according to sound cost accounting principles. They should be a representative reflection of unit costs for the company in the particular period in question. The method for apportionment should be indicated./.
APPENDIX VI
GUIDELINES FOR PARTIAL CUMULATION
(Promulgated together with Circular No. 22/2016/TT-BCT dated October 03, 2016 of the Minister of Industry and Trade)
For the purposes of implementing Clause 2 Article 6 of Appendix I:
1. A good shall be deemed to be eligible for partial cumulation, if at least twenty percent (20%) of the Regional Value Content (RVC) of the good is originating in the Member State where working or processing of the good has taken place.
2. RVC of the good specified in Clause 1 of this Appendix shall be calculated in accordance with the formula provided in Appendix I.
3. a good exported under this partial cumulation arrangement shall not be eligible for tariff preference accorded by the importing Member State.
4. A good exported under partial cumulation arrangement shall be accompanied by a valid C/O duly and prominently marked “Partial Cumulation” (box 13).
5. Relevant provisions of Appendix VII, including Article 18 and Article 19 shall be applicable to C/O
APPENDIX VII
ISSUANCE AND VERIFICATION OF CERTIFICATE OF ORIGIN
(Promulgated together with Circular No. 22/2016/TT-BCT dated October 03, 2016 of the Minister of Industry and Trade)
Article 1. Definitions
1. “PLF” means Protocol on Legal framework to implement the ASEAN Single Window done at Hanoi, Vietnam on September 04, 2015.
2. ASW means ASEAN Single Window as defined in Clause Article 5 of the PLF.
3. “back-to-back Certificate of Origin” means a Certificate of Origin issued by an intermediate exporting Member State based on the Certificate of Origin issued by the first exporting Member State.
4. “exporter” means a natural person or juridical person located in the territory of a Member State where a good is exported from by such a person.
5. “importer” means a natural person or juridical person located in the territory of a Member State where a good is imported into such a person.
6. “issuing authority” means a Government authority of the exporting Member State designated to issue a Certificate of Origin (Form D) and notified to all the other Member State in accordance with this Appendix.
7. NSW means National Single Windows as defined in Article 5(c) of the PLF.
8. “producer” means a natural or juridical person who carries out production as set out in Article 1 of Appendix I in the territory of a Member State.
9. “Electronic Certificate of Origin” means a Certificate of Origin that is structured in accordance with the “e-ATIGA Form D Process Specification and Message Implementation Guideline”, and is transmitted electronically between Member States via the ASW in accordance with the security provisions specified in Article 9 of the PLF.
Article 2. Specimen signatures and official seals of issuing authorities
1. Each Member State shall provide a list of the names, addresses, specimen signatures and specimen of official seals of its issuing authorities, in hard copy and soft copy format, through the ASEAN Secretariat for dissemination to other Member States in soft copy format. Any change in the said list shall be promptly provided in the same manner.
2. The specimen signatures and official seals of the issuing authorities, compiled by the Association of Southeast Asian Nations Secretariat, shall be updated annually. Any Certificate of Origin issued by an official not included in the list referred to in Clause 1 shall not be honoured by the receiving Member State.
3. Notwithstanding Clauses 1 and 2, where a Member State only issues Electronic Certificates of Origin, that Member State need not provide a list of specimen signatures and specimen of official seals of its issuing authority.
Article 3. Supporting documents
1. For the purposes of determining originating status, the issuing authorities shall have the right to request for supporting documentary evidence or to carry out checks considered appropriate in accordance with the respective laws and regulations of a Member State.
2. Electronic supporting documents are allowed to carry out checks related to Electronic Certificates of Origin, unless otherwise prescribed by law.
Article 4. Pre-exportation verification
1. The producer and/or exporter of the good, or the authorized representative thereof, shall apply to the issuing authority, in accordance with the Member State's laws and regulations, requesting pre-exportation examination of the origin of the goods. The result of the examination, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in determining the origin of the said good to be exported thereafter. The pre-exportation examination may not apply to the good of which, by its nature, origin can be easily determined.
2. For locally-procured materials, self-declaration by the final manufacturer that exports shall be used as a basis when applying for the issuance of the Certificate of Origin.
Article 5. Application for Certificate of Origin
At the time of carrying out the formalities for exporting the products under preferential treatment, the exporter or his authorised representative shall submit a written application for the Certificate of Origin together with appropriate supporting documents proving that the products to be exported qualify for the issuance of a Certificate of Origin.
Article 6. Examination of application for a Certificate of Origin
The issuing authority shall carry out proper examination, in accordance with laws and regulations of the Member State, upon each application for a Certificate of Origin to ensure that:
1. The application and the Certificate of Origin are duly completed and signed by the authorized signatory.
2. The origin of the product is in conformity with the provisions of Appendix I.
3. The other statements of the Certificate of Origin correspond to supporting documentary evidence submitted;
4. Description, quantity and weight of goods, marks and number of packages, number and kinds of packages specified conform to the products to be exported;
5. Multiple items declared on the same Certificate of Origin shall be allowed provided each item qualifies separately in its own right.
Article 7. Certificate of Origin
1. The Certificate of Origin must be on A4 size white paper in conformity to the specimen shown in Appendix VIII. It shall be made in the English language.
2. The Certificate of Origin shall comprise one original and two carbon copies (duplicate and triplicate).
3. Each Certificate of Origin shall bear a reference number separately given by the issuing authority.
4. Each Certificate of Origin shall bear the manually executed signature and seal of the issuing authority.
5. The original copy shall be forwarded by the exporter to the importer for submission to the customs authority of the importing Member State at the port or place of importation. The duplicate shall be retained by the issuing authority of the exporting Member State. The triplicate shall be retained by the exporter.
Article 8. Declaration of origin criterion
To implement the provisions of Article 2 of Appendix I, the Certificate of Origin issued by the final exporting Member State shall indicate the origin criterion in Box 8.
Article 9. Treatment of erroneous declaration in the Certificate of Origin
Neither erasures nor superimpositions shall be allowed on the Certificate of Origin. Any alteration shall be made by:
1. Striking out the erroneous materials and making any addition required. Such alterations shall be approved by an official authorized to sign the Certificate of Origin and certified by the issuing authority. Unused spaces shall be crossed out to prevent any subsequent addition; or
2. Issuing a new Certificate of Origin to replace the erroneous one.
Article 10. Issuance of the Certificate of Origin
1. Subject to the submission of all supporting documents, the Certificate of Origin shall be issued prior to or at the time of shipment or soon thereafter but not more than three (3) days from the declared shipment date, whenever the good to be exported can be considered originating in the exporting Member State within rules of origins specified in Appendix I.
2. In exceptional cases where a Certificate of Origin has not been issued at the time of exportation or no later than three (3) days from the declared shipment date, due to involuntary errors or omissions or other valid causes, the Certificate of Origin may be issued retroactively but no longer than one (1) year from the date of shipment and shall be duly and prominently marked “Issued Retroactively”.
Article 11. Back-to-back Certificate of Origin
The issuing authority of the intermediate Member State may issue a back-to-back Certificate of Origin if applied for by the exporter, provided:
1. A valid original Certificate of Origin is presented by the applicant. In the case where no original Certificate of Origin is presented, its certified true copy shall be presented;
2. The back-to-back Certificate of Origin issued must contain some of the information as the original Certificate of Origin. Every column in the back-to-back Certificate of Origin must be completed. FOB price of the intermediate Member State in Box 9 shall be reflected in the back-to-back Certificate of Origin.
3. For partial export shipments, the partial export value shall be shown instead of the full value of the original Certificate of Origin. When approving the back-to-back Certificate of Origin to the exporter, the intermediate Member State must ensure that the total quantity re-exported under the partial shipment does not exceed the total quantity written in the original Certificate of Origin.
4. In the event that the information is not complete and/or circumvention is suspected, the customs authority of the final importing Member State could request that the original Certificate of Origin be submitted.
5. Verification procedures specified in Article 18 and Article 19 are also applied to the Member State issuing the back-to-back Certificate of Origin.
Article 12. Loss of the Certificate of Origin
In the event of theft, loss or destruction of a Certificate of Origin, the exporter may apply in writing to the issuing authority for a certified true copy of the original Certificate of Origin. The issuing authority shall issue the certified true copy on the basis of the export documents in their possession and such copy shall bear the words “CERTIFIED TRUE COPY” in Box 12. The certified true copy shall bear the date of issuance of the original Certificate of Origin and issued within 1 year therefrom.
Article 13. Submission of the Certificate of Origin
1. For the purposes of claiming preferential tariff treatment, the importer shall submit to the customs authority of the importing Member State at the time of import, a declaration, a Certificate of Origin (Form D) including supporting documents (i.e. invoices and, the Through Bill of Lading issued in the territory of the exporting Member State if goods are transported through the territory of one or some intermediate non-Member States as specified in Article 21 of this Appendix) and other documents as required in accordance with the laws and regulations of the importing Member State.
2. In cases where a Certificate of Origin is rejected by the customs authority of the importing Member State, it shall be marked accordingly in Box 4 and returned to the issuing authority within a reasonable period not exceeding sixty (60) days. The issuing authority shall be duly notified of the grounds for the denial of tariff preference.
3. In the case where Certificates of Origin are not accepted, as stated in Clause 2, customs authorities of importing Member State should accept and consider the clarifications made by the issuing authorities and assess again whether or not the Certificates of Origin can be accepted for the granting of the preferential treatment. The clarifications should be detailed and exhaustive in addressing the grounds of denial of preference raised by the importing Member State.
Article 14. Validity period of the Certificate of Origin
Time limit for submission of the Certificate of Origin:
1. A Certificate of Origin shall be valid for a period of twelve (12) months from the date of issuance and must be submitted to the customs authorities of the importing Member State within that period.
2. Where the Certificate of Origin is submitted to the customs authorities of the importing Member State after the expiration of the time limit specified in Clause 1, it is still be accepted when failure to observe the time limit results from force majeure or other valid causes beyond the control of the exporter.
3. In all cases, the customs authorities of the importing Member State may accept such Certificate of Origin provided that the goods have been imported before the expiration of the validity period of the said Certificate of Origin.
Article 15. Waiver of Certificate of Origin
In the case of consignments of goods originating in the exporting Member State and not exceeding US$ 200.00 FOB, the production of Certificate of Origin shall be waived and the use of simplified declaration by the exporter that the goods in question have originated in the exporting Member State will be accepted. Goods sent through the post not exceeding US$ 200.00 FOB shall also be similarly treated.
Article 16. Treatment of minor discrepancies
1. Where the ASEAN origin of the goods is not in doubt, the discovery of minor discrepancies, such as typographical error in the statements made in the Certificate of Origin and those made in the documents submitted to the customs authorities of the importing Member State for the purpose of carrying out the formalities for importing the goods shall not ipso facto invalidate the Certificate of Origin, if it does in fact correspond to the goods submitted.
2. In cases where the exporting Member State and importing Member State have different tariff classifications for a good subject to preferential tariffs, the goods shall be released at the MFN rates or at the higher preferential rate, subject to the compliance of the applicable ROO, and no penalty or other charges shall be imposed in accordance with relevant laws and regulations of the importing Member State. Once the classification differences have been resolved, the correct rate shall be applied and any overpaid duty shall be refunded if applicable, in accordance with relevant laws and regulations of the importing Member State, as soon as the issues have been resolved.
3. For multiple items declared under the same Certificate of Origin, 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 listed in the Certificate of Origin. Clause 3 Article 18 of this Appendix may be applied to the problematic items.
Article 17. Document retention
1. For the purposes of verification pursuant to Article 18 and Article 19 of this Appendix, the producer and/or exporter applying for the Certificate of Origin shall, subject to the laws and regulations of the exporting Member State, retain the supporting documents for 5 years from the issuance date of the Certificate of Origin.
2. The issuing authority shall retain all documents related to such application for 5 years from the date of issuance.
3. Information related to the validity of the Certificate of Origin shall be furnished upon request of the importing Member State by an official authorized to sign the Certificate of Origin and certified by competent Government authorities.
4. Any information communicated between the Member States concerned shall be treated as confidential and only used for validation of Certificates of Origin.
Article 18. Retroactive check
The importing Member State may request the issuing authority of the exporting Member State to conduct 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 origin of the goods in question or of certain parts thereof. Upon such request, the issuing authority shall conduct a retroactive check on a producer/exporter’s cost statement based on the current cost and prices within a 6-month timeframe specified at the date of exportation subject to the following conditions:
1. The request for retroactive check shall be accompanied with the Certificate of Origin concerned and shall specify the reasons and any additional information suggesting that the particulars given on the said Certificate of Origin may be inaccurate, unless the retroactive check is requested on a random basis.
2. The issuing authority receiving a request for retroactive check shall respond to the request promptly and reply within ninety (90) days after the receipt of the request.
3. The customs authorities of the importing Member State may suspend the provisions on preferential 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 held to be subject to import prohibition or restriction and there is no suspicion of fraud;
4. The issuing authority shall promptly transmit the results of the verification process to the importing Member State which shall then determine whether or not the good is originating. The entire process of retroactive check including the process of notifying the issuing authority of the exporting Member State the result of determination whether or not the good is originating shall be completed within 180 days. While awaiting the results of the retroactive check, Clause 3 of this Article shall be applied.
Article 19. Verification visit
If the importing Member State is not satisfied with the result of the retroactive check mentioned in Article 18, it may, under exceptional cases, request for verification visits to the exporting Member State.
1. Prior to the conduct of a verification visit to the exporting Member State, the importing Member State shall:
a) Deliver a written notification of its intention to conduct the verification visit to:
- The exporter/producer whose premises are to be visited;
- The issuing authority of the exporting Member State in whose territory the verification visit is to occur;
- The customs authorities of the Member State in whose territory the verification visit is to occur; and
- The importer of the goods subject to of the verification visit.
b) The written notification mentioned in Clause 1(a) shall be as comprehensive as possible including, among others:
- The name of the customs authority issuing the notification;
- The name of the exporter/producer whose premises are to be visited;
- The propose date of the verification visit;
- The coverage of the proposed verification visit, including reference to the goods subject to the verification; and
- Names and designation of the officials performing the verification visit.
c) Obtain the written consent of the exporter/producer whose premises are to be visited.
2. If a written consent from the exporter/producer is not obtained within thirty (30) days upon receipt of the notification pursuant to Clause 1(a) of this Article, the notifying Member State may deny preferential treatment to the goods that would have been subject of the verification visit.
3. The issuing authority receiving the notification may postpone the proposed verification visit and notify the importing Member State of such intention. Notwithstanding any postponement, any verification visit shall be carried out within sixty (60) days from the date of such receipt, or for a longer period as the concerned Member States may agree.
4. The Member State conducting the verification visit shall provide the exporter/producer and the relevant issuing authority with a written determination of whether or not the subject goods qualify as originating goods.
5. Any suspended preferential treatment shall be reinstated upon the written determination referred to in Clause 4 of this Article that the goods qualify as originating goods.
6. The exporter/producer will be allowed thirty (30) days, from receipt of the written determination, to provide in writing comments or additional information regarding the eligibility of the goods. If the goods are still found to be non-originating, the final written determination will be communicated to the issuing authority within thirty (30) days from receipt of the comments/additional information from the exporter/producer.
7. The verification visit process, including the actual visit and determination of whether the subject goods are originating or not, shall be carried out and its results communicated to the issuing authority within a maximum of one hundred and eighty (180) days. While awaiting the results of the verification visit, Clause 4 Article 18 of this Appendix shall be applied.
Article 20. Confidentiality
Member States shall maintain, in accordance with their laws, the confidentiality of classified business information collected in the process of verification pursuant to Articles 18 and 19 and shall protect that information from disclosure that could prejudice the competitive position of the person who provided the information. The classified business information may only be disclosed to those authorities responsible for the administration and enforcement of origin determination
Article 21. Direct consignment documents
For the purposes of implementing Clause 2(b) Article 8 of Appendix I, where transportation is effected through the territory of one or more non-Member State, the following shall be produced to the customs authorities of the importing Member State:
1. A Through Bill of Lading issued in the exporting Member State.
2. A Certificate of Origin issued by the exporting Member State.
3. A copy of the commercial invoice.
4. Supporting documents in evidence that the requirements for direct consignment specified in Clause 2(b) Article 8 of Appendix I are being complied with.
Article 22. Exhibition goods
1. Goods sent from an exporting Member State for exhibition in another Member State and sold during or after the exhibition for importation into a Member State shall be granted preferential treatment accorded under the ATIGA on the condition that the goods meet the requirements as set out in Appendix I, provided that it is shown to the satisfaction of the relevant Government authorities of the importing Member State that:
a) An exporter has dispatched those goods from the territory of the exporting Member State to the Member State where the exhibition is held and has exhibited them their;
b) The exporter has sold the goods or transferred them to a consignee in the importing Member State;
c) The goods have been consigned during the exhibition or immediately thereafter to the importing Member State in the state in which they were sent for the exhibition.
2. For the purposes of implementing Clause 1, the Certificate of Origin shall be provided to the relevant authorities of the importing Member State. The name and address of the exhibition must be indicated. The relevant authorities of the Member State where the exhibition took place may provide evidence together with supporting documents prescribed in Clause 4 Article 21 of this Appendix for the identification of the products and the conditions under which they were exhibited.
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 goods and where the goods remain under customs control during the exhibition.
Article 23. Third country invoicing
1. Customs authorities in the importing Member State shall accept Certificates of Origin in cases where the sales invoice is issued either by a company located in a third country other than a Member State or by an ASEAN exporter for the account of the said company, provided that the goods meet the requirements of Appendix I.
2. The exporter shall indicate “third country invoicing” and such information as name and country of the company issuing the invoice in the Certificate of Origin.
Article 24. FOB price
The Certificate of Origin and back-to-back Certificate of Origin shall only reflect the FOB price in cases where the RVC calculated using the formula specified in Article 5 of Appendix I is applied to determination of origin.
Article 25. Equivalence of paper and Electronic Certificate of Origin
1. Electronic Certificates of Origin may be applied for, issued and accepted in lieu of ones in paper format, with equivalent legal effect.
2. Articles 26 to 30 shall apply to Electronic Certificates of Origin. Unless otherwise specified in Articles 26 to 30, Articles 1 to 6, 8, 10, 11, 14 to 16, and 18 to 24 also apply to Electronic Certificates of Origin.
Article 26. Electronic Certificate of Origin
1. In order to ensure interoperability, Member States shall exchange Electronic Certificates of Origin in accordance with the “e-ATIGA Form D Process Specification and Message Implementation Guideline”, as may be updated from time to time.
2. In the event a Member State does not wish to implement all the electronic processes and related information elements specified in the “e-ATIGA Form D Process Specification and Message Implementation Guideline”, that Member State shall inform the other Member States, through the ASEAN Secretariat, which processes and related information elements it wishes to implement.
Article 27. Examination of application for an Electronic Certificate of Origin
In place of Clause 1 Article 6 of this Appendix, an application for an Electronic Certificate of Origin shall be electronically accepted, verified to be duly completed and authenticated.
Article 28. Issuance of an Electronic Certificate of Origin
1. In exceptional cases, an exporter may apply to the issuing authority to reissue an Electronic Certificate of Origin within 1 year from the date of issuance of the original Electronic Certificate of Origin.
2. In addition to the electronic process specified in the eATIGA Form D Process Specification and Message Implementation Guideline, an Electronic Certificate of Origin may be forwarded directly to the exporter by the NSW of the issuing Member State and the Electronic Certificate of Origin may be forwarded directly to the importer by the exporter or by the NSW of the importing Member State.
3. In exceptional cases, such as, but not limited to, technical failures that trigger a loss of data, the receiving Member State may request a re-transmission of an Electronic Certificate of Origin from the sending Member State.
4. An alteration to an Electronic Certificate of Origin shall be made by issuing a new Electronic Certificate of Origin and the previous Electronic Certificate of Origin shall be cancelled in accordance with the process specified in the “e-ATIGA Form D Process Specification and Message Implementation Guideline”.
Article 29. Presentation of the Electronic Certificate of Origin
1. Instead of Clause 1 of Article 13, for the purposes of claiming preferential tariff treatment, the importer shall submit to the customs authority of the importing Member State, at the time of import, an import declaration containing information on the reference number of the Electronic Certificate of Origin, supporting documents (i.e. invoices and, when required, the Through Bill of Lading issued in the territory of the exporting Member State) and other documents as required in accordance with the laws and regulations of the importing Member State.
2. The customs authority in the importing Member State may generate an electronic Customs Response indicating the utilisation status of the Electronic Certificate of Origin in accordance with the message implementation guideline for Customs Response specified in the “e-ATIGA Form D Process Specification and Message Implementation Guideline”. The utilisation status, if generated, shall be transmitted electronically via the ASW to the issuing authority either soon after the import or as and when it has been generated, within the validity period of the Electronic Certificate of Origin.
3. In cases where an Electronic Certificate of Origin is rejected by the customs authority of the importing Member State, the customs authority of the importing Member State shall:
a) generate an electronic Customs Response indicating the rejection status with reasons for the rejection, including the reason for denial of tariff preference, in accordance with the “e-ATIGA Form D Process Specification and Message Implementation Guideline”. The electronic Customs Response, if generated, shall be transmitted electronically via the ASW to the issuing authority in the exporting Member State within a reasonable period not exceeding sixty (60) days from the date of receipt of the Electronic Certificate of Origin; or
b) in cases where the procedure in Clause 3(a) of this Article is not available, the customs authority of the importing Member State may notify the issuing authority of the exporting Member State in writing of the grounds for the denial of tariff preference together with the reference number of the Electronic Certificate of Origin within 60 days.
4. In the case where an Electronic Certificate of Origin is not accepted, as stated in Clause 3 of this Article, the importing Member State should accept and consider the clarifications made by the issuing authorities and assess again whether or not the e-Form D application can be accepted for the granting of the preferential treatment. The clarifications should be detailed and exhaustive in addressing the grounds of denial of preference raised by the importing Member State.
Article 30. Electronic archiving and data retention
1. For the purposes of verification of goods origin pursuant to Article 18 and Article 19 of this Appendix, the producer/exporter applying for an Electronic Certificate of Origin shall, subject to the laws and regulations of the exporting Member State, provide for the storage of supporting records for application for an Electronic Certificate of Origin for 3 years from the date of issuance of the Electronic Certificate of Origin.
2. The application for an Electronic Certificate of Origin and all documents related to such application shall be retained by the issuing authority for 5 years from the date of issuance of the Electronic Certificate of Origin.
3. Information relating to the validity of the Electronic Certificate of Origin shall be furnished upon request of the importing Member State, by an authorised official of the issuing authority.
4. Any information communicated between the Member States concerned shall be treated as confidential and only used for validation of Electronic Certificates of Origin.
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