Thông tư 10/2009/TT-BCT

Circular No. 10/2009/TT-BCT of May 18, 2009, on implementation of the rules of origin provided in the Agreement between the Socialist Republic of Vietnam and Japan for an economic partnership.

Nội dung toàn văn Circular No. 10/2009/TT-BCT of May 18, 2009, on implementation of the rules of o


THE MINISTRY OF INDUSTRY AND TRADE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 10/2009/TT-BCT

Hanoi,  May 18, 2009

 

CIRCULAR

ON IMPLEMENTATION OF THE RULES OF ORIGIN PROVIDED IN THE AGREEMENT BETWEEN THE SOCIALIST REPUBLIC OF VIETNAM AND JAPAN FOR AN ECONOMIC PARTNERSHIP

THE MINISTRY OF INDUSTRY AND TRADE

Pursuant to the Government's Decree No. 189/2007/ND-CP of December 27, 2007, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;
Pursuant to the Agreement between the Socialist Republic of Vietnam and Japan for an Economic Partnership concluded on December 25, 2008, in Tokyo, Japan;
Pursuant to the Government's Decree No. 19/ 2006/ND-CP of February 20, 2006, detailing the Commercial Law regarding origin of goods;
The Ministry of Industry and Trade prescribes the implementation of the rules of origin provided in the Agreement between the Socialist Republic of Vietnam and Japan for an Economic Partnership as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Interpretation of terms

1. The Agreement between the Socialist Republic of Vietnam and Japan for an Economic Partnership (below referred to as the VJEP Agreement) is an agreement concluded on December 25. 2008. in Tokyo. Japan.

2. Certificate of origin, form VJ. (below referred to as C/O) means a C/O issued by a C/O issuer to export goods satisfying the requirements specified in this Circular.

3. Vietnamese issuer of C/O, form VJ (below referred to as C/O issuer) means organizations specified in Annex 12 to this Circular.

4. Applicant for C/O. form VJ (below referred to as C/O applicant), means an exporter, producer or representative with a lawful power of attorney of an exporter or producer.

5. eCOSys means Vietnam's electronic system for management and issuance of certificates of origin, with the website address of http://www.ecosys.gov.vn.

6. Contracting parties mean Vietnam and Japan.

Article 2. Goods eligible for C/O issuance

Goods eligible for C/O issuance means originating goods specified in Annex 1 to this Circular.

Article 3. Responsibilities of C/O applicants C/O applicants shall:

1. Register trader dossiers with C/O issuers under Article 5;

2. Submit C/O application dossiers to C/O issuers;

3. Demonstrate that their export goods satisfy requirements of origin, and create favorable conditions for C/O issuers to verify the origin of these goods;

4. Take responsibility before law for the accuracy and truthfulness of their declarations related to C/O application, even in case they are authorized by exporters;

5. Promptly report to C/O issuers in localities where they are located on C/O issued by Vietnamese C/O issuers which are rejected by importing countries (if any);

6. Facilitate the verification by C/O issuers at production establishments or places where export goods are grown, cultured, harvested and processed;

7. Prove the truthfulness of the origin of export goods at the request of the Ministry of Industry and Trade. C/O issuers or domestic customs offices or customs offices of importing countries.

Article 4. Responsibilities of C/O issuers C/O issuers shall:

1. Guide C/O applicants when requested;

2. Receive and examine trader dossiers and C/O application dossiers;

3. Verify the real origin of goods when necessary;

4. Issue C/O when goods satisfy the requirements of origin in this Circular and C/O applicants comply with Article 3;

5. Send specimen signatures of persons authorized to sign C/O and specimen seals of C/ O issuers to the Ministry of Industry and Trade (the Import and Export Department) under the Ministry of Industry and Trade's regulations for registration with competent Japanese authorities;

6. Settle complaints about the C/O issuance according to their competence;

7. Re-verify the origin of export goods at the request of competent authorities of importing countries;

8. Exchange information relating to the C/O issuance with other C/O issuers;

9. Send reports to and respond to other requests under regulations of the Ministry of Industry and Trade.

Chapter II

PROCEDURES FOR C/O ISSUANCE

Article 5. Registration of trade dossiers

1. C/O applicants may be considered for C/O issuance at places where they have registered trader dossiers only after they have completed trader dossier registration procedures. A trader dossier comprises:

a/ Registration of the specimen signature of the person authorized to sign the C/O application and the specimen seal of the trader (Annex 11):

b/ Business registration certificate of the trader (a certified true copy);

c/ Tax identification number registration certificate (a certified true copy);

d/ A list of production establishments (if any) of the trader (Annex 10).

2. Before the C/O application, any change in the trader dossier shall be notified to the C/O issuer with which this dossier has been registered. A trader dossier shall be updated once every two (2) years even in case of no change.

3. In case of a force majeure circumstance or for a plausible reason, if wishing to get a C/O issued by another C/O issuer in a locality other than that where it has registered its trader dossier, a C/O applicant shall provide plausible reasons in writing for the non-application for a C/O in the locality where it has registered its trader dossier, and register its trader dossier with the new C/O issuer.

Article 6. C/O application dossiers

1. A C/O application dossier comprises:

a/ A C/O application form (Annex 9), which has been fully and duly filled in as guided in Annex 8;

b/ The C/O form (Annex 6). which has been fully filled in;

c/ A customs declaration for which customs procedures have been completed. In cases in which export goods are not subject to customs declaration under law. this declaration is not required:

d/ The commercial invoice;

dd/ The bill of lading or equivalent document in case the trader has no bill of lading. When a back-to-back C/O is issued for the whole goods lot or part of the goods lot brought from a non-tariff zone into the domestic market, that document may be exempted if the trader does not actually hold it.

In case the customs declaration of export goods for which customs procedures have been completed and the bill of lading (or an equivalent document) are unavailable yet, the C/O applicant may submit these documents later but within fifteen (15) working days after the date of C/O issuance.

2. When finding it necessary, the C/O issuer may request the C/O applicant to supply additional documents related to export goods, such as customs declaration of imported materials and auxiliary materials; export permit (if any); trading contract; value-added invoices for trading of domestic materials and auxiliary materials; samples of materials and auxiliary materials or export goods; description of the manufacturing process with HS headings of input materials and goods (for change in tariff classification (CTC) criteria or good manufacturing or processing operation criteria); or calculation of the regional value content (RVC) (for RVC criteria); and other documents for evidencing the origin of export goods.

3. For documents specified at Point c, d and e of Clause 1. and Clause 2, their copies bearing the signatures and true-copy stamps of traders' representatives at law or authorized persons, may be provided along with their originals for comparison at the request of C/O issuers when necessary.

4. For traders joining the eCOSys. their persons authorized to sign C/O applications shall declare data via the eCOSys. give their e-signatures and automatically transmit them to C/O issuers. After examining application dossiers on the eCOSys, if agreeing to issue C/O, C/O issuers shall notify such via the eCOSys to applying traders for submission of complete written dossiers to C/O issuers for comparison before issuing C/O.

Article 7. Receipt of C/O application dossiers

When C/O applicants file their dossiers, record officers shall receive and examine these dossiers, then notify C/O applicants in receipt or other written forms of any of the following actions:

1. Issuance of C/O under Article 8;

2. Request for supplementation of documents under Article 6;

3. Refusal to issue C/O when detecting that:

a/ C/O applicants fail to register trader dossiers under Article 5;

b/ C/O application dossiers are inaccurate or incomplete as required in Article 6;

c/ C/O applicants fail to submit documents they lack under Article 6;

d/ Dossiers contain contradictory details;

dd/ C/O application dossiers are filed with offices other than those with which trader dossiers have been registered;

e/  C/O forms are filled in by handwriting, or erased or improperly modified, or unreadable, or printed in multicolor inks;

g/ There are lawful grounds to evidence that goods are non-originating under this Circular or C/O applicants have committed fraudulent or dishonest acts in demonstrating the origin of their goods.

Article 8. Issuance of C/O

1. A C/O shall be issued as soon as possible within three (3) working days after the C/O applicant files a complete and valid dossier, except cases specified in Clause 2 of this Article.

2. C/O issuers may conduct verification at production establishments if they deem that the dossier examination provides insufficient grounds for C/O issuance or when they detect signs of illegal acts in connection to previously issued C/O. Verifiers of C/O issuers shall make minutes of verification results and request C/O applicants and/or exporters to jointly sign these minutes. In case C/O applicants and/or exporters refuse to sign these minutes, verifiers shall write the reasons for such refusal in the minutes and sign them for certification.

The time limit for issuing or refusing to issue a C/O in this case is five (5) working days after the C/O applicant files a complete dossier.

3. In the course of consideration for C/O issuance, if detecting goods which fail to satisfy requirements of origin or C/O application dossiers which are incomplete or invalid. C/O issuers shall notify such to C/O applicants under Clause 2 or Clause 3. Article 7.

4. The verification must not impede the delivery of goods or payment by exporters, unless exporters are at fault.

Article 9. Withdrawal of issued C/O

C/O issuers shall withdraw C/O they have issued in the following cases:

1. Exporters or C/O applicants have forged documents.

2. Issued C/O are not conformable with the origin criteria.

Chapter III

MANAGEMENT OF C/O ISSUANCE

Article 10. Competence to sign C/O

Only persons that have completed procedures for registering their specimen signatures with the Ministry of Industry and Trade for subsequent registration with a competent Japanese authority may sign and issue C/O.

Article 11. Focal point

The Import and Export Department is the focal point under the Ministry of Industry and Trade performing the following jobs:

1. Guiding and inspecting the C/O issuance:

2. Carrying out procedures for registering specimen signatures of persons competent to sign and issue C/O and specimen seals of Vietnamese C/O issuers with the competent Japanese authority, and forwarding specimen signatures of persons competent to sign and issue C/O and specimen seals of Japanese C/O issuers to the Ministry of Finance (the General Department of Customs);

3. Assisting the Minister of Industry and Trade in solving problems related to the C/O issuance.

Article 12. Reporting regime

1. C/O issuers shall update information on C/O issuance on the eCOSys on a daily basis. Information updates must cover all information required to be declared in C/O application dossiers.

2. C/O issuers that have violated Clause 1 of this Article thrice shall be suspended from issuing C/O and be named on the website of the Ministry of Industry and Trade.

Article 13. Implementation provision

This Circular takes effect 45 days from the date of its signing.

 

 

FOR THE MINISTER OF INDUSTRY AND TRADE
VICE MINISTER




Nguyen Thanh Bien

 

ANNEX 1

RULES OF ORIGIN
(To the Circular on implementation of the rules of origin provided in the Agreement between the Socialist Republic of Vietnam and Japan for an Economic Partnership)

Article 1. Interpretation of terms

In this Annex, some terms are construed as follows:

1. "Customs authority" means a competent authority in charge of customs management and customs law enforcement;

2. "Exporter" means a natural or juridical person located in the exporting Party who exports a good from the exporting Party;

3. "Factory ships of a Party" or "vessels of a Party" respectively means factory ships or vessels which:

a/ are registered in the Party;

b/ sail under the flag of the Party;

c/ are owned to an extent of at least 50% by nationals of the Party, or by a juridical person with its head office in the Party, of which the representatives, chairman of the board of directors, and the majority of the members of such board are nationals of the Party, and of which at least 50% of the equity interest is owned by nationals or juridical persons of the Party; and,

d/ have at least 75% of the total of their master, officers and crew being nationals of one Party or a member of the Association of Southeast Asian Nations (ASEAN);

4. "Generally accepted accounting principles" means the recognized consensus or substantial authoritative support in a Party, with respect to the recording of revenues, expenses, costs, assets and liabilities; the disclosure of information; and the preparation of financial statements. These principles may encompass broad guidelines of general application as well as detailed standards, practices and procedures;

"Good" means any merchandise, product, article or material;

"Identical and interchangeable materials" means materials being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which once they are incorporated into a complete product cannot be distinguished from one another for origin purposes by virtue of any markings;

"Importer" means a natural or juridical person who imports a good into the importing Party;

"Materials" means any matter or substance used or consumed in the production of a good, physically incorporated into a good, or used in the production of another good;

"Originating good" or "originating material" means a good or material that qualifies as originating in accordance with this Annex;

"Packing materials and containers for transportation and shipment" means the goods used to protect a product during its transportation and shipment, different from those containers or materials used for its retail;

"Preferential tariff treatment" means the rate of customs duties applicable to an originating good of the exporting Party; and,

"Production" means methods of obtaining a good, including growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, processing or assembling.

Article 2. Originating goods

In this Annex, a good shall qualify as an originating good of a Party if it:

1. is wholly obtained or produced entirely in the Party as provided for in Article 3; satisfies the requirements of Article 4 when using non-originating materials; or. is produced entirely in the Party exclusively from originating materials of the Party and meets all other applicable requirements of this Annex.

Article 3. Goods wholly obtained or produced

Under Clause 1, Article 2, the following shall be considered as wholly obtained or produced entirely in a Party:

1. Plants and plant products grown and harvested, picked or gathered in the Party;

Note: Under this Clause, the term "plant" refers to all plant life, including fruit, flowers, vegetables, trees, seaweed, fungi and live plants.

2. Live animals born and raised in the Party;

Note: Under Clauses 2 and 3, the term "animals" referred to in Clauses 2 and 3 covers all animal life, including mammals, birds, fish, crustaceans, mollusks, reptiles, bacteria and viruses.

3. Goods obtained from live animals in the Party;

4. Goods obtained from hunting, trapping, fishing, gathering or capturing conducted in the Party;

5. Minerals and other naturally occurring substances, not included in Clauses 1 thru 4, extracted or taken from soil, sea, seabed or beneath the seabed of the Party;

6. Goods taken from the sea, seabed or beneath the seabed outside the territorial sea of the Party, provided that the Party has the rights to exploit such waters, seabed and beneath the seabed in accordance with its laws and regulations and international law;

Note: Nothing in this Annex shall affect the rights and obligations of the Parties under international law. including those under the United Nations Convention on the Law of the Sea.

7. Goods of sea-fishing and other marine products taken by vessels of the Party from outside the territorial sea of any Party;

8. Goods processed and/or made on board factory ships of the Party exclusively from products referred to in Clause 7;

9. Articles collected in the Party which can no longer perform their original functions or be restored or repaired, and are fit only for disposal, for the recovery of parts or raw materials, or for recycling purposes;

10. Spare parts or raw materials obtained in the Party from products which can no longer perform their original functions and are irreparable or not restorable;

11. Scrap and waste derived from manufacturing or processing operations, including mining, cultivation, manufacture, refining, incineration and sewage treatment operations; or from consumption, in the Party, and fit only for disposal or for the recovery of raw materials; and,

12. Goods obtained or produced in the Part) exclusively from goods referred to in Clauses 1 thru 11.

Article 4. Goods not wholly obtained or produced

1. Under Clause 2, Article 2, a good shall qualify as an originating good of a Party if:

a/ The good has a local value content ("LVC"), calculated using the formula set out in Article 5, of not less than forty (40) per cent, and the final process of production has been performed in the Party; or,

b/ All non-originating materials used in the production of the good have undergone in the Party a change in tariff classification ("CTC") at the 4-digit level (i.e.. a change in tariff heading) of the Harmonized System.

Note: Under this Clause. "Harmonized System" is that on which the product specific rules set out in Annex 2 are based.

Each Party may permit the exporter of the good to decide whether to use criteria referred to in Clause 1 or 2 when determining the origin of the good.

2. Clause 1 is not applicable to a good subject to product specific rules. This good may qualify as an originating good if it satisfies the applicable product specific rules set out in Annex 2. When a product specific rule provides a choice of rules from an LVC-based rule of origin, a CTC-based rule of origin, a specific manufacturing or processing operation, or a combination of any of these, the exporter of a Party may select which rule to use in determining the origin of the good

3. For the purposes of Point a. Clause 1 and the relevant product specific rules set out in Annex 2 which specify a certain LVC. it is required that the RVC of a good, calculated using the formula set out in Article 5, is not less than the percentage specified by the rule for the good.

4. Origin criteria set out at Point b. Clause 1. CTC criteria or criteria on good manufacturing or processing operation set out in Annex 2 shall apply only to non-originating materials.

Article 5. Formula for J.VC calculation

1. The formula of calculating the LVC of a good is as follows:

2. For the purposes of this Article:

a/ "FOB" is. except as defined in Clause 3. the free-on-board value of a good, inclusive of the cost of transport from the producer to the port or site of final shipment abroad:

b/ "LVC" is the local value content of a good, expressed as a percentage; and.

c/ "VNM" is the value of non-originating input materials used in the production of a good.

3. FOB referred to at Point a. Clause 2 shall be the value:

a/ adjusted to the first ascertainable price paid for a good from the buyer to the producer of the good, if there is free-on-board value of the good, but it is unknown and cannot be ascertained; or.

b/ determined in accordance with Articles 1 thru 8 of the Agreement on Customs Valuation, if there is no free-on-board value of a good.

4. For the purposes of Clause 1. the value of non-originating materials used in the production of a good in a Party:

a/ shall be determined in accordance with the Agreement on Customs Valuation and shall include freight, insurance, and where appropriate, packing and all other costs incurred in transporting the material to the importation port in the Party where the producer of the good is located; or,

b/ if such value is unknown and cannot be ascertained, shall be the first ascertainable price paid for the material in the Party, but may exclude all the costs incurred in the Party in transporting the material from the warehouse of the supplier of the material to the place where the producer is located such as freight, insurance and packing as well as any other known and ascertainable costs incurred in the Party.

5. For the purposes of Clause 1. the VNM of a good shall exclude the value of non-originating materials used in the production of originating materials of the Party which are used in the production of the good.

6. For the purposes of Point b. Clause 3 or Point a. Clause 4. in applying the Agreement on Customs Valuation to determine the value of a good or non-originating material, the Agreement on Customs Valuation shall apply, mutatis mutandis, to domestic transactions or to the cases in which there is no domestic transaction of the good or non-originating material.

Article 6. Rate is negligible materials unsatisfying of CTC

1. A good that does not satisfy the requirements of Point b. Clause 1. Article 4 or an applicable CTC-based rule of origin set out in Annex 2 shall be considered as an originating good of a Party if:

a/ In the case of a good classified in Chapters 16, 19. 20. 22, 23, 28 thru 49, and 64 thru 97 of the Harmonized System, the total value of non-originating materials used in the production of the good that have not undergone the required CTC does not exceed ten (10) per cent of the total FOB value of the good:

b/ In the case of a good classified in Chapters 9.18 and 21 of the Harmonized System, the total value of non-originating materials used in the production of the good that have not undergone the required CTC does not exceed ten (10) per cent or seven (7) per cent of the total FOB value of the good, as specified in Annex 2; or.

c/ In the case of a good classified in Chapters 50 thru 63 of the Harmonized System, the weight of all non-originating materials used in the production of the good that have not undergone the required CTC does not exceed ten (10) per cent of the total weight of the good.

In addition, it must meet all other applicable criteria set out in this Annex for qualifying as an originating good.

Note: For the purposes of this Clause. Point a. Clause 2 of Article 5 shall apply.

2. The value of non-originating materials referred to in Clause 1 shall, however, be included in the value of non-originating materials for any applicable LVC-based rule of origin.

Article 7. Accumulation

Originating materials of a Party used in the production of a good in the other Party shall be considered as originating materials of that Party where the working or processing of the good has taken place.

Article 8. Non-qualifying processing operations

A good shall not be considered satisfying the requirements of CTC or specific manufacturing or processing operation merely by reason of:

1. Operations to ensure the preservation of products in good condition during transport and storage (such as drying, freezing, keeping in brine) and other similar operations:

2. Changes of packaging and breaking up and assembly of packages;

3. Disassembly;

4. Placing in bottles, cases, boxes and other simple packaging operations;

5. Collection of parts and spare parts classified as a good pursuant to Rule 2(a) of the General Rules for the Interpretation of the Harmonized System;

6. Mere making-up of sets of articles; or,

7. Any combination of operations referred to in Clauses 1 thru 6.

Article 9. Direct consignment

1. Preferential tariff treatment shall be accorded to an originating good satisfying the requirements of this Annex and which is consigned directly from the exporting Party to the importing Party.

2. The following shall be considered consigned directly from the exporting Party to the importing Party:

a/ A good transported directly from the exporting Party to the importing Party; or.

b/ A good transported via one or more non-Parties, provided that the good does not undergo operations other than transit or temporary storage in warehouses, unloading, reloading, and any other operations to preserve it in good condition.

Article 10. Packing materials and containers

1. Packing materials and containers for transportation and shipment of a good shall not be taken into account in determining the origin of the good.

2. Packing materials and containers in which a good is packaged for retail, when classified together with the good, shall not be taken into account in determining the origin of the good according to the CTC-based rule.

3. If a good is subject to an LVC-based rule of origin, the value of the packing materials and containers in which the good is packaged for retail shall be taken into account as originating or non-originating materials, as the case may be. in calculating the LVC of the good.

Article 11. Accessories, spare parts, tools and instructional or other information materials

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 good.

2. If a good is subject to an LVC-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 LVC of the originating goods.

Article 12. Indirect materials

1. Indirect materials shall be treated as originating materials regardless of where they are produced.

2. Under this Clause, the term "indirect materials" means goods used in the production, testing, or inspection of a good but not physically incorporated into the good, or goods used in the maintenance of buildings or the operation of equipment associated with the production of a good, including:

a/ Fuel and energy;

b/ Tools, dies and molds;

c/ Spare parts and materials used in the maintenance of equipment and buildings;

d/ Lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings;

dd/ Gloves, glasses, footwear, clothing and safety equipment;

e/ Equipment, devices and machines used for testing or inspecting the good;

g/ Catalysts and solvents; and.

h/ Any other materials that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be part of that production.

Article 13. Identical and interchangeable materials

The determination of whether identical and interchangeable materials are originating materials shall be made by the use of generally accepted accounting principles of stock control or inventory management widely practiced in the exporting Party.

Article 14. Procedures for C/O issuance and verification

Procedures for C/O issuance and verification specified in Annexes 3 and 5 shall apply to C/O and relevant matters.

APPENDIX 2

SPECIFIC RULES OF ITEMS

(Issued together with Circular on implementation of Origin Rules provided for in the Agreement between the Socialist Republic of Vietnam and Japan on economic partners)

1. In this Appendix and other Appendices, several terms are construed as follows:

a) LVC 40% means that the regional value content of goods, calculated by the formula prescribed in Clause 1, Article 5, Appendix 1, not less than 40%, and final production stage is done in a member country;

Note: Point a, Clause 2, Article 5 shall be applied within this Appendix.

b) "CC" means a conversion from any other chapter to a chapter, group or subgroup. This means all non-originating materials used in the production process must undergo the transformation of HS code at level 2 (conversion of chapter);

c) "CTH" means a conversion from any other group to a chapter, group or subgroup. This means all non-originating materials used in the production process must undergone the transformation of HS code at level of 4-digit (conversion of group);

d) "CTSH" means a conversion from any other subgroup to a chapter, group or subgroup. This means all non-originating materials used in the production process must undergone the transformation of HS code at level of 6-digit (conversion of subgroup), and

đ) "WO" means goods originating purely or manufactured entirely in the territory of a member state as defined in Article 3;

2. This Appendix is based on the Harmonized System amended on January 01, 2007; and

3. Within point b, Clause 1 of Article 6, the following cases shall be applied:

a) Goods of the subgroups 0901.21, 0901.22, 1803.10; 1803.20 and 1805.00: total value of non-originating materials used in production process does not exceed 10% of FOB value of the product if not undergoing the transformation of commodity codes (CTC), and

 b) Goods of subgroup 2103.90: total value of non-originating materials used in production process does not exceed 7% of FOB value of the product if not undergoing the transformation of commodity codes.

ANNEX 3

PROCEDURES FOR ISSUANCE AND VERIFICATION OF C/O
(To the Circular on implementation of the rules of origin provided in the Agreement between the Socialist Republic of Vietnam and Japan for an Economic Partnership)

Article 1. Interpretation of terms

For the purport of this Annex, "competent state agency" means the agency that, according to the laws of each Party, is responsible for the issuance of a C/O or for the authorization of other agencies or organizations to issue C/O.

Article 2. Issuance of C/O

1. The competent state agency of the exporting Party shall, upon request made in writing by the exporter or its authorized agent issue a C/O or authorize another agency or organization (below referred to as authorized organization) to issue a C/O under the laws of the exporting Party.

2. Each Party shall provide the other Party with a list of names and addresses, and a list of specimen signatures and specimen seals or impressions of stamps for the issuance of a C/O. of its competent state agency and authorized organizations (if any).

3. Any C/O bearing a signature not included in the list referred to in Clause 2 is invalid.

4. If the exporter of a good is not the producer of the good in the exporting Party, the exporter may request a C/O on the basis of:

a/ a declaration provided by the exporter to the competent state agency or authorized organization based on the information supplied by the producer of the good to that exporter; or,

b/ a declaration voluntarily provided by the producer of the good directly to the competent state agency or authorized organization at the request of the exporter.

5. A C/O shall be issued only after the exporter who requests for its issuance, or the producer of the good in the exporting Party referred to at Point b. Clause 4. proves to the competent state agency or authorized organization that the good to be exported qualifies as an originating good of the exporting Party.

6. If, after the issuance of the C/O, the exporter or producer referred to in Clause 5 knows that such a good does not qualify as an originating good of the exporting Party, it shall notify the competent state agency or authorized organization in writing and without delay, subject to the laws of the exporting Party.

7. The competent state agency or authorized organization of the exporting Party shall, if it receives notification in accordance with Clause 6, or if they have knowledge after the issuance of the C/O that the good does not qualify as an originating good of the exporting Party, cancel the C/O and promptly notify the cancellation to the exporter to whom the C/O has been issued, and to the customs office of the importing Party, unless the exporter has returned the C/O to the C/O issuer of the exporting Party.

8. The format of the C/O and its contents must be in English and must include minimum data specified in Annex 4.

Article 3. Presentation of C/O

1. In order to claim preferential tariff treatment, the importer shall submit the following to the customs office of the importing Party:

a/ a valid C/O; and,

b/ other documents as required in accordance with the laws of the importing Party (e.g., commercial invoices, including third country commercial invoices, and a through bill of lading issued in the exporting Party), if requested.

2. A C/O is not be required for an importation of a consignment of originating goods of the exporting Party whose aggregate customs value does not exceed two hundred United States dollars (USD 200) or its equivalent amount in the Party's currency, or such higher amount as the importing Party may establish.

3. The importing Party may require no C/O to be produced under its laws.

4. If an originating good of the exporting Party is imported through one or more non-Parties, the importing Party may require importers who claim preferential tariff treatment for the good to submit:

a/ a copy of the through bill of lading; or,

b/ any other information given by the customs office(s) of such one or more non-Parties, or other relevant entities, which proves that the good has not undergone operations other than unloading, reloading and any other operations to preserve it in good condition in those non-Parties.

Article 4. Validity of C/O

1. A C/O shall be submitted to the customs office of the importing Party within one (1) year from the date of issuance by the competent state agency or authorized organization of the exporting Party.

2. If the C/O is submitted to the customs office of the importing Party after the expiration of the time limit for its submission specified in Clause 1 of this Article, that C/O shall be accepted when the failure to observe such a requirement results from force majeure or other valid causes beyond the control of the exporter or importer.

3. An issued C/O is applicable to a single importation of an originating good of the exporting Party into the importing Party.

Article 5. Record keeping

1. Under its laws, each Party shall secure that the exporter to whom a C/O has been issued or the producer of a good in the exporting Party referred to at Point b, Clause 4, Article 2, shall keep records relating to the origin of the good. For the purpose of this Circular, the exporter or producer in the exporting Party shall keep records of C/O application for three (3) years after the date on which the C/O was issued.

2. Each Party shall secure that the competent state agency or authorized organization shall keep a record of the issued CO for three (3) years after the date on which the C/O was issued. Such record includes all supporting documents presented to prove the qualification as an originating good of the exporting Party.

Article 6. Verification

1. For determining whether a good imported from the other Party and claimed for preferential tariff treatment qualifies as an originating good of that Party under this Circular, the customs office of the importing Party may request information relating to the origin of the good from the competent state agency of the exporting Party on the basis of the C/O.

2. For the purposes of Clause 1. the competent state agency of the exporting Party shall, in accordance with the laws of the Party, supply the information requested within three (3) months after the date of receipt of the request. When necessary, the customs office of the importing Party may request additional information relating to the origin of the good. In this case, the competent state agency of the exporting Party shall, in accordance with the laws of the Party, supply the information requested within three (3) months after the date of receipt of the request for additional information.

3. For the purposes of Clause 2. the competent state agency of the exporting Party may request the exporter to whom the C/O has been issued, or the producer of the good in the exporting Party referred to at Point b. Clause 4. Article 2 of this Annex, to supply the former with the information requested.

4. The request for information under Clause 1 does not preclude the making of verification at production establishments provided for in Article 7.

5. During the verification procedures provided for in this Article and Article 7. the customs office of the importing Party may suspend the preferential tariff treatment while awaiting the result of verification, and shall not wait for the procedures to be completed before it releases the good to the importer unless that good is subject to appropriate administrative measures.

Article 7. Verification at production establishments

1. The customs office of the importing Party may request the exporting Party:

a/ to collect and supply information relating to the origin of the good and check, for that purpose, the facilities used in the production of the good, through a verification visit by the competent state agency of the exporting Party along with the customs office of the importing Party to the premises of the exporter to whom the C/O has been issued, or the producer of the good in the exporting Party referred to at Point b. Clause 4. Article 2: and,

b/ during the verification conducted at production establishments under Point a. to supply information relating to the origin of the good under the management of the competent state agency of the exporting Party or its authorized organization.

2. When requesting the exporting Party to conduct verification under Clause 1. the customs office of the importing Party shall deliver a written communication with such request to the exporting Party at least sixty (60) days in advance of the proposed date of the verification visit, the receipt of which is to be confirmed by the exporting Party. The competent state agency of the exporting Party shall request the written consent of the exporter, or the producer of the good in the exporting Party whose premises are to be visited.

3. The written communication referred to in Clause 2 includes:

a/ the vital information on the customs office issuing the communication;

b/ the name of the exporter, or the producer of the good in the exporting Party whose premises are requested to be visited;

c/ the proposed date and places of the verification visit;

d/ the object and scope of the proposed verification visit, including specific information on the good subject of the verification referred to in the C/O; and,

dd/ the names and titles of the officers of the customs office of the importing Party to participate in the verification team.

4. The exporting Party shall respond in writing to the importing Party, within thirty (30) days from the receipt of the communication referred to in Clause 2, whether it accepts or refuses to conduct the verification visit requested under Clause 1.

5. The competent state agency of the exporting Party shall, in accordance with the laws of the Party, supply within forty five (45) days or any other mutually agreed period from the last day of the verification visit, to the customs office of the importing Party any additional information obtained under Clause 1.

Article 8. Determination of origin and preferential tariff treatment

1. The customs office of the importing Party may deny preferential tariff treatment to a good for which an importer claims preferential tariff treatment in case the good does not qualify as an originating good of the exporting Party or the importer fails to comply with any of the relevant requirements of this Annex.

2. In case the verification procedures outlined in Article 6 or 7 of this Annex are undertaken, the customs office of the importing Party may determine that a good does not qualify as an originating good of the exporting Party and may deny preferential tariff treatment, under any of the following conditions:

a/ The competent state agency of the exporting Party fails to respond to the request within the time limit referred to in Clause 2. Article 6 or Clause 5. Article 7;

b/ The exporting Party refuses to the conduct of the verification at the production establishment as requested by the customs office of the importing Party, or that Party fails to respond to the communication referred to in Clause 2, Article 7, within the time limit referred to in Clause 4. Article 7; or,

c/ The information supplied to the customs office or a relevant competent agency of the importing Party under Article 6 or 7 is insufficient to prove that the good qualifies as an originating good of the exporting Party.

3. In case the verification procedures outlined in Article 6 or 7 are undertaken, the customs office of the importing Party shall provide the competent state agency of the exporting Party with a written determination of whether the good qualifies as an originating good of the exporting Party, including findings of fact and the legal basis for the determination, in a period, unless otherwise agreed upon by the importing Party and the exporting Party, not exceeding thirty (30) days after the date of the receipt of the information last supplied by the competent state agency of the exporting Party under Article 6 of this Annex, or sixty (60) days after the last day of the verification visit referred to in Article 7 of this Annex.

4. The competent state agency of the exporting Party shall notify the determination by the customs office of the importing Party referred to in Clause 3, to the exporter, or the producer of the good in the exporting Party whose premises were subject to the verification visit referred to in Article 7. In case a determination is made that the good qualifies as an originating good of the exporting Party, any suspended preferential tariff treatment shall be reinstated.

Article 9. Confidentiality

1. If a Party supplies information to the other Party under this Annex and designates the information as confidential, the Party receiving the information shall maintain the confidentiality of the information, protect that information from disclosure that could prejudice the competitive position of the information suppliers, use the information only for the purposes specified by the Party supplying it, and may not disclose the information without the written permission of the Party supplying it.

2. Information obtained by the customs office of the importing Party under this Annex:

a/ Must only be used by such office for verification of a C/O under this Annex; and.

b/ Must not be used by the importing Party in any criminal proceedings carried out by a court or a judge, in the absence of a written permission of the exporting Party that supplied the information.

 

ANNEX 4

MINIMUM DATA REQUIREMENT FOR C/O
(To the Circular on implementation of the rules of origin provided in the Agreement between the Socialist Republic of Vietnam and Japan for an Economic Partnership)

1. C/O reference number;

2. Exporter's name, address and country;

3. Importer's or, if applicable, consignee's name, address and country;

4. Transport details (date of delivery, port of unloading, ship name or flight number) (if known);

5. Marks, identification numbers, number and kind of packages; description of good(s);

6. Criteria of origin (covering information on WO, CTC, LVC. specific processing operations accumulation, de minimis, and identical materials (if used);

7. Weight or other quantity units:

8. Invoice number and date of issuance:

9. Declaration by the exporter (covering origin of good, name of the exporter or its representative, signature and name of the representative, place and date of application filing);

10. Certification of C/O issuance (covering signature and name of the person signing and issuing C/O, seal of the C/O issuer, place and date of C/O issuance);

11. For goods under chapters 50 thru 63, materials of the other Party or ASEAN countries other than contracting Parties to this Agreement, operations are performed in the other Party or in ASEAN countries other than contracting Parties to this Agreement, and the name of the other Party or names of ASEAN countries other than contracting Parties to this Agreement (if materials are used in the process of production of these goods).

 

ANNEX 5

IMPLEMENTING REGULATIONS
(To the Circular on implementation of the rules of origin provided in the Agreement between the Socialist Republic of Vietnam and Japan for an Economic Partnership)

Article 1. Application for C/O

1. An application for a C/O must be made by the exporter or its authorized person to the C/O issuer of the exporting Party together with supporting documents proving that the good to be exported qualifies for the issuance of a C/O in accordance with the laws of the exporting Party.

2. In case a pre-exportation examination of the origin of a good to be exported is conducted, the result of the examination will be accepted as the supporting experience in determining the origin of the good to be exported thereafter. Such result is subject to review periodically or whenever appropriate. The pre-exportation examination may not apply to the good the origin of which, by its nature, can be easily determined.

Article 2. Issuance of C/O

The C/O issuer of the exporting Party shall, to the best of its ability and competence, carry out proper examination in accordance with the law of the exporting Party upon each application for a C/O to ensure that:

1. the C/O is duly completed and signed by an authorized person;

2. the origin of the good is in conformity with Annex 1;

3. the weight or quantity (e.g., net weight or gross weight) of the good, marks and numbers of packages, and number and kinds of packages, HS codes and description of the declared good, conform to the exported good; and,

4. other statements in the C/O correspond to relevant supporting documents submitted.

Article 3. Format of C/O

1. A C/O is on A4 size paper.

2. A Vietnamese C/O comprises one original and two (2) copies. In case of Japan, a C/O comprises the original only.

3. A C/O bears a reference number separately given by each issuer.

4. In cases in which there is a third country invoice, this invoice must be indicated in this C/O, together with such information as the name and address of the company or person issuing the invoice.

5. A declaration for a C/O must be completed by the exporter in box 9. The exporter's signature may be autographed or electronic and printed from a computer.

6. Signatures on a C/O of the authorized person of the C/O issuer of the exporting Party may be autographed or electronic printed from a computer.

7. The seal of the competent state agency or its authorized organization of the exporting Party may be appended manually or electronic printed from a computer.

8. The original of a C/O bearing the word "Original" will be forwarded by the exporter to the importer for submission to the customs office of the importing Party. The C/O issuer shall retain a copy bearing the word "Duplicate" and the exporter shall retain a copy bearing the word "Triplicate."

9. The customs office of the importing Party may accept a C/O which indicates two or more invoices issued for a single shipment.

10. Multiple items declared on the same C/O should be allowed, provided that each item qualifies as an originating good.

11. For multiple items declared on the same C/O, a problem encountered with one or more of the items declared will not affect or delay the preferential tariff treatment and customs clearance of the remaining items declared on that C/O. Clause 5. Article 6 of Annex 3 may be applied to the problematic items.

Article 4. Modifications

1. The customs office of the importing Party may disregard minor errors, such as slight discrepancies or omissions, typographical errors, and information which falls outside the designated box. provided that these minor errors do not affect the authenticity of the C/O or the accuracy of the information included in the C/O.

2. Neither erasures nor superimpositions are allowed on a C/O. Any alteration may only made by:

a/ striking out the erroneous parts and making any additions which may be required. Such alterations must be approved by a competent C/O signatory and certified by the C/O issuer. Unused spaces must be crossed out to prevent any subsequent addition; or,

b/ issuing a new C/O to replace the erroneous one.

Article 5. Theft, loss or destruction of C/O

In the case of theft, loss or destruction of a C/O before the expiration of its validity, the exporter or its authorized person may request the C/O issuer to issue:

1. a new C/O with a new reference number of the basis of the export documents in the possession of the C/O issuer of the exporting Party, in which case the original C/O will be invalidated. The date of issuance and the reference number of the original C/O must be indicated in box 8. The new C/O will be only valid during the term of validity of the original C/O; or,

2. if applicable, a certified trued copy of the C/O may be made out on the basis of the export documents in the possession of the exporter or its authorized person, bearing the endorsement of the words "CERTIFIED TRUE COPY" in box 8 of Vietnam's certified true copy. This copy will bear the date of issuance of the C/O and be valid for the same period as that of the C/O. The certified true copy of the C/O will be issued no later than one year from the date of issuance of the original C/O.

Article 6. Waiver of C/O

1. For the purposes of Clause 2, Article 3 of Annex 3, the C/O will be waived when the aggregate customs value does not exceed the following amount:

- in the case of Japan, two hundred thousand yen (JP¥ 200,000) in customs value; or.

- in the case of Vietnam, 200 United States dollars (USD 200) in exporting value or customs value.

2. For the purposes of Clause 2, Article 3 of Annex 3. should a Party modify the value referred to in Clause 1 of this Article, or any subsequently modified value, it shall notify in writing the other Party of such modified value through the diplomatic channel.

Article 7. Retroactive issuance of C/O

In principle, a C/O must be issued by the time of shipment or no later than three (3) days from the date of shipment. In exceptional cases in which a C/O has not been issued by the time of shipment or no later than three (3) days from the date of shipment, at the request of the exporter, the C/O will be issued retroactively in accordance with the laws of the exporting Party within twelve (12) months from the date of shipment, in which it is necessary to write "Issued Retroactively" in box 8. In these cases, the importer of the goods who claims the preferential tariff treatment for the goods shall, subject to the laws of the importing Party, provide the customs office of the importing Party with the CO issued retroactively. The C/O issued retroactively shall indicate the date of shipment in box 3.

Article 8. Documents for accumulation

For the purposes of Article 7 of Annex 1, if documentary evidence is needed for the issuance of a C/O or the verification process to prove that material accumulated in the production of a good is an originating material of a Party, the following may be used:

1. a declaration by the exporter or producer of the good;

2. a commercial invoice;

3. a copy of the C/O for the material issued by the exporting Party of the material, including that issued retroactively; or,

4. any other relevant document.

Article 9. Tariff classification

The tariff classification numbers of the Harmonized System (HS) must be indicated at the 6-digit level while the description of the good on a C/O must be substantially identical to the description on the commercial invoice and, if possible, to the description under the tariff for the good.

For Vietnam, 8-digit tariff classification numbers must be indicated in C/O applications and declarations in the eCOSys.

Article 10. Communication

1. For the purposes of Articles 6 and 7 of Annex 3, any communication between the competent state agency of the exporting Party and the customs office of the importing Party must be made through the diplomatic channel. Such communication may be made by any method, with confirmation of receipt.

2. The direct communications between the competent state agency of the exporting Party and the customs office of the importing Party and the focal points of the two Parties may be made by facsimile or e-mail in parallel with the communications set out in Clause 1.

3. The time limit for response under Articles 6 and 7 of Annex 3 will commence from the date of the confirmation of receipt of the request pursuant to Clause 1.

4. For the purposes of Clause 3, Article 8 of Annex 3, the time limit for the customs office of the importing Party to provide the written determination will commence from the date of confirmation of receipt of the information last supplied pursuant to Clause 1.

Article 11. Goods in transport or storage

An originating good which is in the process of being transported from the exporting Party to the importing Party, or is in temporary storage in a non-tariff zone in the importing Party, will be accorded preferential tariff treatment if it is imported into the importing Party on or after the date of entry into force of the VJEP Agreement for the importing Party, subject to the submission of a C/O issued retroactively to the customs office of the importing Party and subject to the laws of the importing Party.

Article 12. Formats of C/O

The formats for Vietnam and Japan C/O are respectively provided in Annexes 6 and 7.

 

ANNEX 8

GUIDANCE ON C/O DECLARATION
(To the Circular on implementation of the rules of origin provided in the Agreement between the Socialist Republic of Vietnam and Japan for an Economic Partnership)

C/O must be declared and typewritten in English. Declarations must be consistent with documents specified in Articles 5 and 6 of this Circular. Specific C/O declarations are as follows:

1. Box 1: The transaction name of the exporter, address and name of the exporting country.

2. Box 2: The name of the importer or consignee (if applicable), address and name of the importing country.

3. The top right box is for the reference number (filled by the C/O issuer). The reference number consists of 13 characters divided into 5 groups and written by the following method:

a/ Group 1: The name of the exporting Party (Vietnam), consisting of 2 characters "VN";

b/ Group 2: The name of the importing Party (Japan), consisting of 2 characters "JP";

c/ Group 3: The year of C/O issuance, consisting of 2 characters. For example. "09" for C/O issued in 2009;

d/ Group 4: The abbreviations of the name of the C/O issuer, consisting of 2 characters as specified in Annex 11 (not printed herein);

dd/ Group 5: The ordinal number of C/O. consisting of 5 characters;

e/ Between group 1 and group 2 is a Between group 3. group 4 and group 5 is a "/".

For example: The regional import and export management section in Ho Chi Minh City shall issue C/O. form VJ. bearing the ordinal number 6 for a good lot exported to Japan in 2(X)9 with a reference number as follows: VN-JP 09/02/00006.

4. Box 3: The names of the loading port, the transshipment port and the unloading port, and the ship name or the flight number, if known. Retroactively issued C/O must indicate the date of delivery (for instance, the date indicated in the bill of lading).

5. Box 4: The ordinal number of each good (when necessary), marks and identification numbers of bales, number and kinds of bales, HS codes (2007) of the importing country (at the 6-digit level) and description of good.

6. Box 5: To indicate the criteria of origin or any combination thereof.

7. Box 6: To indicate weight or other quantity (gross weight or net weight) for each good.

8. Box 7: To indicate the numbers and date of the commercial invoice, which has been issued for the good lot imported into the importing Party.

In case the invoice is issued by a company which is not an exporter and neither based in Vietnam nor Japan, the declarant should fill in box 8 the words "invoice is issued by a third country, clearly stating the legal transaction name and address of the company issuing the invoice.

In exceptional cases in which the numbers of the commercial invoice issued by a third country are unknown by the time of C/O issuance, the numbers and date of the invoice issued by the exporter (to whom C/O is issued) shall be indicated in box 7, meanwhile box 8 shall be filled with the content that the good will have another invoice issued by a third country for the good lot imported into the importing Party, and at the same time the legal transaction name and address of the company which will issue such invoice shall be clearly indicated. In these cases, the customs office of the importing Party may request the importer to supply the invoice and other relevant documents confirming the transaction between the exporting Party and the; importing Party, for goods declared as imports.

9. Box 8: In case C/O is retroactively issued, the C/O issuer should write the words "Issued Retroactively" in this box. If C/O is newly issued under Point b. Clause 2. Article 4 and Clause 1, Article 5. of Annex 5. the organization issuing the new C/O should indicate the date of issuance and reference number of original C/O in the new CIO. In case of issuance of a certified true copy of the original C/O under Clause 2. Article 5 of Annex 5, the C/O issuer should write the words "certified true copy" in box 8 and may put some notes.

10. Box 9: To indicate the signing date and place, signatory, name of company, signature and seal of the exporter or its authorized person. The date indicated in this box is the date of application for C/O.

11. Box 10: For staff of the C/O issuer. The date and place of C/O issuance, signature, autographed or electronic, and name of the C/O-issuing staff, and seal of the C/O issuer.

 

ANNEX 12

LIST OF C/O ISSUERS
(To the Circular on implementation of the rules of origin provided in the Agreement between the Socialist Republic of Vietnam and Japan for an Economic Partnership)

No.

Name of C/O issuer

Code

1

Hanoi Regional Export-Import Management Section

01

2

Ho Chi Minh City Regional Export-Import Management Section

02

3

Da Nang Regional Export-Import Management Section

03

4

Dong Nai Regional Export-Import Management Section

04

5

Hai Phong Regional Export-Import Management Section

05

6

Binh Duong Regional Export-Import Management Section

06

7

Vung Tau Regional Export-Import Management Section

07

8

Lang Son Regional Export-Import Management Section

08

9

Quang Ninh Regional Export-Import Management Section

09

10

Lao Cai Regional Export-Import Management Section

71

11

Thai Binh Regional Export-Import Management Section

72

12

Thanh Hoa Regional Export-Import Management Section

73

13

Nghe An Regional Export-Import Management Section

74

14

Tien Giang Regional Export-Import Management Section

75

15

Can Tho Regional Export-Import Management Section

76

16

Hai Duong Regional Export-Import Management Section

77

 

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