Thông tư 31/2013/TT-BCT

Circular No. 31/2013/TT-BCT dated November 15th 2013, on the implementation of Rules of Origin in the Agreement establishing Asean – Chile free trade area

Nội dung toàn văn Circular No. 31/2013/TT-BCT Rules of Origin in the Agreement establishing Asean Chile free trade area

THE MINISTRY OF INDUSTRY AND TRADE --------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ----------------
No.: 31/2013/TT-BCT	Hanoi, November 15^th, 2013

CIRCULAR

ON THE IMPLEMENTATION OF RULES OF ORIGIN IN THE AGREEMENT ESTABLISHING ASEAN – CHILE FREE TRADE AREA

Pursuant to the Government's Decree No. 95/2012/ND-CP dated November 12, 2012, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Agreement establishing Vietnam - Chile free trade area negotiated by Ministers of Vietnam and Chile on November 11, 2011 in Honolulu, Hawaii, the United States;

Pursuant to the Agreement establishing Vietnam - Chile free trade area on November 11, 2011 in Honolulu, Hawaii, the United States amended on May 20, 2013;

Pursuant to Decree No. 19/2006/ND-CP dated February 20, 2006 by the Government detailing the Law on Commerce on goods origin.

The Minister of Industry and Trade promulgates Circular on the implementation of Rules of Origin in the Agreement establishing Vietnam – Chile free trade area as follows:

Article 1. The following appendixes are enclosed with this Circular:

1. Rules of origin (Appendix I);

2. Rules of specific products (Appendix II);

3. Procedures for issuance and verification of Certificate of Origin (C/O) (Appendix III);

4. Certificate of Origin form VC (hereinafter referred to as C/O form VC) of Vietnam (Appendix IV-A);

5. C/O form VC of Chile (Appendix IV-B);

6. Guidance on declaration of C/O (Appendix V); and

7. List of C/O issuing bodies (Appendix VI).

Article 2. Apart from procedures for issuance and verification of C/O prescribed in Appendix III enclosed with this Circular, the procedures for issuance of C/O form VC of Vietnam shall comply with regulations in Circular No. 06/2011/TT-BCT dated March 21, 2011 by the Ministry of Industry and Trade on procedures for issuance of preferential Certificate of Origin and Circular No. 01/2013/TT-BCT dated January 03, 2013 by the Ministry of Industry and Trade on amendments to Circular No. 06/2011/TT-BCT dated March 21, 2011.

Article 3. This Circular comes into effect from January 01, 2014.

PP. THE MINISTER
THE DEPUTY MINISTER

Tran Tuan Anh

APPENDIX I

RULES OF ORIGIN
(Enclosed with Circular No. 31/2013/TT-BCT dated November 15, 2013 by the Ministry of Industry and Trade on the implementation of Rules of Origin in the Agreement establishing Vietnam – Chile free trade area)

Article 1. Interpretation of terms

Within this Appendix, these terms can be construed as follows:

1. Aquaculture means the farming of aquatic organisms including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, from seedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators;

2. CIF means the value of the good imported and includes the cost of freight and insurance up to the port or place of entry into the country of importation;

3. FOB means the free-on-board value of the good, inclusive of the cost of transport to the port or site of final shipment abroad;

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 standards may encompass broad guidelines of general application as well as detailed standards, practices and procedures;

5. Good means any merchandise, product, article or material wholly obtained or produced or any merchandise, product, article or material produced completely in a Party, including goods used as materials for another production;

6. Identical and interchangeable materials means materials that are fungible as a result of being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which once they are incorporated into the finished product cannot be distinguished from one another for origin purposes by virtue of any markings or mere visual examination;

7. A C/O issuing body means a governmental agency in charge of issuing C/O:

a) Regarding Chile: is International general Department of Economy. This agency may authorize another organization to issue C/O (form VC); and

b) Regarding Vietnam: is the Ministry of Industry and Trade.

8. Material means any matter or substance used or consumed in the production of goods or physically incorporated into a good or subjected to a process in the production of another good;

9. An originating good means a good that qualifies as originating under this Chapter;

10. Packing materials and containers for transportation means goods used to protect a good during its transportation, different from those containers or materials used for its retail sale;

11. Production means methods of obtaining goods including growing, mining, harvesting, farming, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling a good; and

12. Product Specific Rules are rules that specify that the materials used to produce a good 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

For the purposes of this Chapter, a good shall be considered originating from a Party if it is either:

1. wholly produced or obtained in a Party as provided in Article 3; or

2. not wholly produced or obtained in a Party provided that the good has satisfied the requirements of Article 4 or Article 6; or

3. produced in a Party exclusively from originating materials from one or more of the Parties,

and meets all other applicable requirements of this Chapter.

Article 3. Goods Wholly Produced or Obtained

Goods specified in clause 1 Article 2 shall be considered as wholly produced or obtained from a Party if they are:

1. Plants and plant goods, including fruit, flowers, vegetables, trees, seaweed, fungi and live plants, grown, harvested, picked, or gathered in a Party;

2. Live animals, including mammals, birds, fishes, crustaceans, mollusks, reptiles, germs and viruses born and raised in a Party;

3. Goods obtained from live animals specified in clause 2 of this Article in a Party;

4. Goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering, or capturing in a Party;

5. Minerals and other naturally occurring substances that are not listed in clauses 1 to 4 of this Article, extracted or taken from the soil, waters, seabed or beneath the seabed in a Party;

6. Goods of sea-fishing and other marine goods taken from the waters, seabed and beneath the seabed out side waters of the Party, provided that the Party is entitled to develop such areas according to international law;

7. Goods of sea-fishing and other marine goods taken from the high seas, by any vessel registered or recorded with a Party and entitled to fly the flag of that Party;

8. Goods produced on board any factory ship registered or recorded with a Party and entitled to fly the flag of that Party, excluding goods specified in clauses 6 and 7 of this Article;

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. Waste and scrap derived from:

a) Production in a Party; or

b) Used goods collected in a Party provided that such goods are fit only for the recovery of raw materials; and

11. Goods produced or obtained in an importing Party from derivatives of goods specified in clauses 1 thru 10 of this Article.

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 regional value content (RVC) of not less than forty percent (40%) calculated using the formula set out in Article 5; 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.

2. Each Party may permit the exporter of the good to decide whether to use criteria specified in point a clause 1 or point b clause 1 of this Article when determining the origin of the good.

3. Regardless of clause 1 of this Article, a good is considered an originating good if it satisfies the applicable product specific rules set out in Appendix II.

4. 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.

5. When the product specific rules determining the CTC criteria, such criteria shall apply only to non-originating materials.

Article 5. Formula for RVC calculation

1. The RVC mentioned in Article 4 shall be calculated according to the following formula:

Where:

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

2. To calculate RVC prescribed in clause 1 of this Article:

a) Value of non-originating materials 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 Party where the manufacture or processing takes place.

b) FOB price means the free-on-board value of the goods. FOB price shall be determined by adding the value of materials, production cost, profit and other costs.

Article 6. Accumulation

Unless otherwise provided in this Appendix, goods originating in a Party, which are used in another Party as materials for finished goods eligible for preferential tariff treatment, shall be considered to be originating in the latter Party where manufacture or processing of the goods has taken place.

Article 7. Minimal operations and processes

The operations or processes listed below, undertaken by themselves or in combination with each other, shall not be taken into account in determining whether or not a good is originating

1. Ensuring preservation of goods in good condition for the purposes of transport or storage;

2. Screening, classifying, washing, cutting, curling, rolling, straightening, sharpening, minimal grinding, slicing;

3. Cleansing, including the removal of oxide, oil, paint or other surface coatings;

4. Painting and polishing;

5. Testing or sizing;

6. Minimally packaging;

7. Minimally mixing goods, of the same of different types;

8. Minimally assembling parts to produce a complete product;

9. Changing packaging, cover removing or repackaging, dividing and assembling packages;

10. Labeling;

11. Soaking in water or another substance without change in feature of goods; and

12. Peeling, bleaching partially or wholly and polishing cereal and rice.

Article 8. Direct consignment

1. The following shall be considered as directly consigned:

a) Goods transported from an exporting Party to the importing Party without passing through any non-Party; or

b) The goods whose transport involve transit through one or more intermediate non-Party with or without transshipment or temporary storage in such countries, provided that:

b1) The transit entry is justified for geographical reason or by consideration related exclusively to transport requirements;

b2) The goods have not entered into trade or consumption there; and

b3) The goods have not undergone any operation there other than unloading and reloading or any operation required to keep them in good condition.

2. If a good originating of an exporting Party that is imported through one or multiple non-Party countries or is imported after being displayed at an exhibition in a non-Party country, the customs authority of the importing country may request the importer applying for special preferential treatment for such good to submit other invoices like transport/customs invoices or others.

Article 9. De Minimis

A good that fails to meet the criterion of a change in tariff classification shall be considered as originating if the value of all non-originating materials used in its production that fail to meet the criterion of a change in tariff classification does not exceed ten percent (10%) of the FOB value of the good and the good meets all other requirements set forth in this Appendix.

Article 10. Packages and packing materials

1. If a good is subject to the RVC criterion, the value of the packaging and packing materials for retail shall be considered to be forming a whole with the good and taken into account in its origin assessment.

2. If a good is subject to the CTC criterion, the packaging and packing materials for retail sale, when classified together with the packaged good, shall not be taken into account in its origin assessment.

3. 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 requirement of CTC, the origin of accessories, spare parts, tools and instructional or other informational materials presented with the good shall not be taken into account in determining the good qualifies as an originating good, provided that:

a) The accessories, spare parts, tools and instructional or other informational materials are not invoiced separately from the good; and

b) The quantities and value of the accessories, spare parts, tools and instructional or other informational materials are customary for the good.

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 informational 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. Indirect materials

1. An indirect material shall be treated as an originating material without regard to where it is produced.

2. 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 moulds;

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) Catalyst and solvent; and

h) 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 Party.

2. Once a decision has been taken on the inventory management method, that method shall be used throughout the fiscal year.

Article 14/ C/O

To be accepted as eligible for preferential tariff treatment, a good must have a C/O (form VC) as set out in Appendix IV-A (applicable to Vietnamese exported goods) and Appendix IV-B (applicable to Chilean exported goods) issued by a government authority designated by the exporting Party and notified to the other Parties in accordance with Appendix III./.

APPENDIX II

PRODUCT SPECIFIC RULES
(Enclosed with Circular No. 31/2013/TT-BCT dated November 15, 2013 by the Ministry of Industry and Trade)

Code	Description	Product specific rules (HS 2012)
Chapter 01	Live animals	CC
Chapter 02	Meat and edible meat offal	CC
Chapter 03	Fish and crustaceans, mollusks and other aquatic invertebrates	CC
Chapter 04	Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included	CC
Chapter 05	Products of animal origin, not elsewhere specified or included	CC
Chapter 06	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage	CC
Chapter 07	Edible vegetables and certain roots and tubers	CC
Chapter 08	Edible fruit and nuts; peel of citrus fruit or melons	CC
	Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
	- Coconuts:
0801.32	- - Shelled	CTSH or RVC 40%
Chapter 09	Coffee, tea, maté and spices	CC
	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
	- Coffee, not roasted:
0901.12	- - Decaffeinated	CTSH or RVC 40%
	- Coffee, roasted:
0901.21	- - Not decaffeinated	CTSH or RVC 40%
0901.22	- - Decaffeinated	CTSH or RVC 40%
0901.90	- Other	CTSH or RVC 40%
Chapter 10	Cereal	CC
Chapter 11	Products of the milling industry; malt; starches; inulin; wheat gluten	CC
Chapter 12	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder	CC
Chapter 13	Lac; gums, resins and other vegetable saps and extracts	CC
Chapter 14	Vegetable plaiting materials; vegetable products not elsewhere specified or included	CC
Chapter 15	Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes	CC
	Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
1507.90	- Other	CTSH or RVC 40%
	Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
1508.90	- Other	CTSH or RVC 40%
1510.00	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09.	CTSH or RVC 40%
	Palm oil and its fractions, whether or not refined, but not chemically modified.
1511.90	- Other	CTSH or RVC 40%
	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
	- Sunflower-seed or safflower oil and fractions thereof:
1512.19	-- Other	CTSH or RVC 40%
	- Cotton-seed oil and its fractions
1512.29	-- Other	CTSH or RVC 40%
	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
	- Coconut (copra) oil and its fractions:
1513.19	-- Other	CTSH or RVC 40%
	- Palm kernel or babassu oil and fractions thereof:
1513.29	-- Other	CTSH or RVC 40%
	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
	- Low erucic acid rape or colza oil and its fractions:
1514.11	- - Crude oil	CTSH or RVC 40%
1514.19	- - Other:	CTSH or RVC 40%
	- Other:
1514.91	- - Crude oil	CTSH or RVC 40%
1514.99	- - Other:	CTSH or RVC 40%
	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
	- Linseed oil and its fractions:
1515.19	- - Other	CTSH or RVC 40%
	- Maize (corn) oil and its fractions:
1515.29	- - Other	CTSH or RVC 40%
1515.30	- Castor oil and its fractions:	CTSH or RVC 40%
1515.50	- Sesame oil and its fractions:	CTSH or RVC 40%
1515.90	- Other:	CTSH or RVC 40%
Chapter 16	Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates	CC
Chapter 20	Preparations of vegetables, fruit, nuts or other parts of plants	CTSH or RVC 40%
Chapter 21	Miscellaneous edible preparations	CTSH or RVC 40%
Chapter 22	Beverages, spirits and vinegar
22.03	Beer made from malt.	CC
22.04	Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.	CC
Chapter 72	Iron and steel	CC or RVC 40%
Chapter 73	Articles of iron or steel	RVC 40%
Chapter 74	Copper and articles thereof
74.08	Copper wine	RVC 50%
74.09	Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.	RVC 50%
74.12	Copper tube or pipe fittings (for example, couplings, elbows, sleeves).	RVC 50%
74.13	Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated.	RVC 50%
74.15	Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper.	RVC 50%
74.19	Other articles of copper.	RVC 50%
Chapter 84	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
	Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation.
8401.10	- Nuclear reactors	CTSH or RVC 40%
8401.20	- Machinery and apparatus for isotopic separation, and parts thereof	CTSH or RVC 40%
8401.30	- Fuel elements (cartridges), non-irradiated	CTSH or RVC 40%
	Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers.
	- Steam or other vapour generating boilers:
8402.11	- - Watertube boilers with a steam production exceeding 45 t per hour:	CTSH or RVC 40%
8402.12	- - Watertube boilers with a steam production not exceeding 45 t per hour:	CTSH or RVC 40%
8402.19	- - Other vapour generating boilers, including hybrid boilers:	CTSH or RVC 40%
8402.20	- Super-heated water boilers:	CTSH or RVC 40%
	Central heating boilers other than those of heading 84.02.
8403.10	- Boilers	CTSH or RVC 40%
	Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units.
8404.10	- Auxiliary plant for use with boilers of heading 84.02 or 84.03:	CTSH or RVC 40%
8404.20	- Condensers for steam or other vapour power units	CTSH or RVC 40%
	Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers.
8405.10	- Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers	CTSH or RVC 40%
	Steam turbines and other vapour turbines.
8406.10	- Turbines for marine propulsion	CTSH or RVC 40%
	- Other turbines:
8406.81	- - Of an output exceeding 40 MW	CTSH or RVC 40%
8406.82	- - Of an output not exceeding 40 MW	CTSH or RVC 40%
	Spark-ignition reciprocating or rotary internal combustion piston engines.
8407.10	- Aircraft engines	CTSH or RVC 40%
	- Marine propulsion engines:
8407.21	- - Outboard motors:	CTSH or RVC 40%
8407.29	- - Other:	CTSH or RVC 40%
	- Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:
8407.31	- - Of a cylinder capacity not exceeding 50 cc	RVC 40%
8407.32	- - Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:	RVC 40%
8407.33	- - Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc:	RVC 40%
8407.34	- - Of a cylinder capacity exceeding 1,000 cc:	RVC 40%
8407.90	- Other engines:	CTSH or RVC 40%
	Compression-ignition internal combustion piston engines (diesel or semi-diesel engines).
8408.10	- Marine propulsion engines:	CTSH or RVC 40%
8408.20	- Engines of a kind used for the propulsion of vehicles of Chapter 87:	RVC 40%
8408.90	- Other engines:	CTSH or RVC 40%
	Hydraulic turbines, water wheels, and regulators therefor.
	- Hydraulic turbines and water wheels:
8410.11	- - Of a power not exceeding 1,000 kW	CTSH or RVC 40%
8410.12	- - Of a power exceeding 1,000 kW but not exceeding 10,000 kW	CTSH or RVC 40%
8410.13	- - Of a power exceeding 10,000 kW	CTSH or RVC 40%
	Turbo-jets, turbo-propellers and other gas turbines.
	- Turbo-jets:
8411.11	- - Of a thrust not exceeding 25 kN	CTSH or RVC 40%
8411.12	- - Of a thrust exceeding 25 kN	CTSH or RVC 40%
	- Turbo-propellers:
8411.21	- - Of a power not exceeding 1,100 kW	CTSH or RVC 40%
8411.22	- - Of a power exceeding 1,100 kW	CTSH or RVC 40%
	- Other gas turbines:
8411.81	- - Of a power not exceeding 5,000 kW	CTSH or RVC 40%
8411.82	- - Of a power exceeding 5,000 kW	CTSH or RVC 40%
	- Parts:
8411.91	- - Of turbo-jets or turbo-propellers	CTSH or RVC 40%
8411.99	- - Other	CTSH or RVC 40%
	Other engines and motors.
8412.10	- Reaction engines other than turbo-jets	CTSH or RVC 40%
	- Hydraulic power engines and motors:
8412.21	- - Linear acting (cylinders)	CTSH or RVC 40%
8412.29	- - Other	CTSH or RVC 40%
	- Pneumatic power engines and motors:
8412.31	- - Linear acting (cylinders)	CTSH or RVC 40%
8412.39	- - Other	CTSH or RVC 40%
8412.80	- Other	CTSH or RVC 40%
	Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.
	- Pumps fitted or designed to be fitted with a measuring device:
8413.11	- - Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages	CTSH or RVC 40%
8413.19	- - Other:	CTSH or RVC 40%
8413.20	- Hand pumps, other than those of subheading 8413.11 or 8413.19:	CTSH or RVC 40%
8413.30	- Fuel, lubricating or cooling medium pumps for internal combustion piston engines:	CC or RVC 40%
8413.40	- Concrete pumps:	CTSH or RVC 40%
8413.50	- Other reciprocating positive displacement pumps:	CTSH or RVC 40%
8413.60	- Other rotary positive displacement pumps:	CTSH or RVC 40%
8413.70	- Other centrifugal pumps:	CTSH or RVC 40%
	- Other pumps; liquid elevators:
8413.81	- - Pumps:	CTSH or RVC 40%
8413.82	- - Liquid elevator:	CTSH or RVC 40%
	- Parts:
8413.92	- - Of liquid elevator:	CTSH or RVC 40%
	Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
8414.10	- Vacuum pumps:	CTSH or RVC 40%
8414.20	- Hand-or foot-operated air pumps:	CTSH or RVC 40%
8414.30	- Compressors of a kind used in refrigerating equipment:	CTSH or RVC 40%
8414.40	- Air compressors mounted on a wheeled chassis for towing	CTSH or RVC 40%
	- Fans:
8414.51	- - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W:	CTSH or RVC 40%
8414.59	- - Other:	CTSH or RVC 40%
8414.60	- Hoods having a maximum horizontal side not exceeding 120 cm:	CTSH or RVC 40%
8414.80	- Other:	CTSH or RVC 40%
	Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.
8416.10	- Furnace burners for liquid fuel	CTSH or RVC 40%
8416.20	- Other furnace burners, including combination burners	CTSH or RVC 40%
8416.30	- Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances	CTSH or RVC 40%
	Industrial or laboratory furnaces and ovens, including incinerators, non-electric.
8417.10	- Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals	CTSH or RVC 40%
8417.20	- Bakery ovens, including biscuit ovens	CTSH or RVC 40%
8417.80	- Other	CTSH or RVC 40%
	Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.
	- Instantaneous or storage water heaters, non-electric:
8419.11	- - Instantaneous gas water heaters:	CTSH or RVC 40%
8419.19	- - Other:	CTSH or RVC 40%
8419.20	- Medical, surgical or laboratory sterilisers	CTSH or RVC 40%
	- Dryers:
8419.31	- - For agricultural products:	CTSH or RVC 40%
8419.32	- - For wood, paper pulp, paper or paperboard:	CTSH or RVC 40%
8419.39	- - Other:	CTSH or RVC 40%
8419.40	- Distilling or rectifying plant:	CTSH or RVC 40%
8419.50	- Heat exchange units:	CTSH or RVC 40%
8419.60	- Machinery for liquefying air or other gases:	CTSH or RVC 40%
	- Other machinery, plant and equipment:
8419.81	- - For making hot drinks or for cooking or heating food:	CTSH or RVC 40%
8419.89	- - Other:	CTSH or RVC 40%
	Calendering or other rolling machines, other than for metals or glass, and cylinders therefor.
8420.10	- Calendering or other rolling machines:	CTSH or RVC 40%
	Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages.
	- Dish washing machines:
8422.19	- - Other	CTSH or RVC 40%
8422.20	- Machinery for cleaning or drying bottles or other containers	CTSH or RVC 40%
8422.30	- Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages	CTSH or RVC 40%
8422.40	- Other packing or wrapping machinery (including heat-shrink wrapping machinery)	CTSH or RVC 40%
	Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds.
8423.10	- Personal weighing machines, including baby scales; household scales:	CTSH or RVC 40%
8423.20	- Scales for continuous weighing of goods on conveyors:	CTSH or RVC 40%
8423.30	- Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales:	CTSH or RVC 40%
	- Other weighing machinery:
8423.81	- - Having a maximum weighing capacity not exceeding 30 kg:	CTSH or RVC 40%
8423.82	- - Having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg:	CTSH or RVC 40%
8423.89	- - Other:	CTSH or RVC 40%
8423.90	- Weighing machine weights of all kinds; parts of weighing machinery:	CTSH or RVC 40%
	Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines.
8424.10	- Fire extinguishers, whether or not charged:	CTSH or RVC 40%
8424.20	- Spray guns and similar appliances:	CTSH or RVC 40%
8424.30	- Steam or sand blasting machines and similar jet projecting machines:	CTSH or RVC 40%
	- Other appliances:
8424.81	- - Agricultural or horticultural:	CTSH or RVC 40%
8424.89	- - Other:	CTSH or RVC 40%
	Pulley tackle and hoists other than skip hoists; winches and capstans; jacks.
	- Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles:
8425.11	- - Powered by electric motor	CTSH or RVC 40%
8425.19	- - Other	CTSH or RVC 40%
	- Winches; capstans:
8425.31	- - Powered by electric motor	CTSH or RVC 40%
8425.39	- - Other	CTSH or RVC 40%
	- Jacks; hoists of a kind used for raising vehicles:
8425.41	- - Built-in jacking systems of a type used in garages	CTSH or RVC 40%
8425.42	- - Other jacks and hoists, hydraulic:	CTSH or RVC 40%
8425.49	- - Other:	CTSH or RVC 40%
	Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers.
8432.10	- Ploughs	CTSH or RVC 40%
	- Harrows, scarifiers, cultivators, weeders and hoes:
8432.21	- - Disc harrows	CTSH or RVC 40%
8432.29	- - Other	CTSH or RVC 40%
8432.30	- Seeders, planters and transplanters	CTSH or RVC 40%
8432.40	- Manure spreaders and fertiliser distributors	CTSH or RVC 40%
8432.80	- Other machinery	CTSH or RVC 40%
	Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37.
	- Mowers for lawns, parks or sports-grounds:
8433.11	- - Powered, with the cutting device rotating in a horizontal plane	CTSH or RVC 40%
8433.19	- - Other:	CTSH or RVC 40%
8433.20	- Other mowers, including cutter bars for tractor mounting	CTSH or RVC 40%
8433.30	- Other haymaking machinery	CTSH or RVC 40%
8433.40	- Straw or fodder balers, including pick-up balers	CTSH or RVC 40%
	- Other harvesting machinery; threshing machinery:
8433.51	- - Combine harvester-threshers	CTSH or RVC 40%
8433.52	- - Other threshing machinery	CTSH or RVC 40%
8433.53	- - Root or tuber harvesting machines	CTSH or RVC 40%
8433.59	- - Other:	CTSH or RVC 40%
8433.60	- Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce:	CTSH or RVC 40%
	Milking machines and dairy machinery.
8434.10	- Milking machines:	CTSH or RVC 40%
8434.20	- Dairy machinery:	CTSH or RVC 40%
	Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages.
8435.10	- Machinery:	CTSH or RVC 40%
	Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.
8436.10	- Machinery for preparing animal feeding stuffs:	CTSH or RVC 40%
	- Poultry-keeping machinery; poultry incubators and brooders:
8436.21	- - Poultry incubators and brooders:	CTSH or RVC 40%
8436.29	- - Other:	CTSH or RVC 40%
8436.80	- Other machinery:	CTSH or RVC 40%
	- Parts:
8436.91	- - Of poultry-keeping machinery or poultry incubators and brooders:	CTSH or RVC 40%
8436.99	- - Other:	CTSH or RVC 40%
	Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery.
8437.10	- Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables:	CTSH or RVC 40%
8437.80	- Other machinery:	CTSH or RVC 40%
	Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.
8438.10	- Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products:	CTSH or RVC 40%
8438.20	- Machinery for the manufacture of confectionery, cocoa or chocolate:	CTSH or RVC 40%
8438.30	- Machinery for sugar manufacture:	CTSH or RVC 40%
8438.40	- Brewery machinery:	CTSH or RVC 40%
8438.50	- Machinery for the preparation of meat or poultry:	CTSH or RVC 40%
8438.60	- Machinery for the preparation of fruits, nuts or vegetables:	CTSH or RVC 40%
8438.80	- Other machinery:	CTSH or RVC 40%
	Book-binding machinery, including book-sewing machines.
8440.10	- Machinery:	CTSH or RVC 40%
	Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.
8441.10	- Cutting machines:	CTSH or RVC 40%
8441.20	- Machines for making bags, sacks or envelopes:	CTSH or RVC 40%
8441.30	- Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding:	CTSH or RVC 40%
8441.40	- Machines for moulding articles in paper pulp, paper or paperboard:	CTSH or RVC 40%
8441.80	- Other machinery:	CTSH or RVC 40%
	Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof.
	- Printing machinery used for printing by means of plates, cylinder and other printing components of heading 84.42:
8443.11	- - Offset printing machinery, reel-fed	CTSH or RVC 40%
8443.12	- - Offset printing machinery, sheet-fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state)	CTSH or RVC 40%
8443.13	- - Other offset printing machinery	CTSH or RVC 40%
8443.14	- - Letterpress printing machinery, reel-fed, excluding flexographic printing	CTSH or RVC 40%
8443.15	- - Letterpress printing machinery, other than reel-fed, excluding flexographic printing	CTSH or RVC 40%
8443.16	- - Flexographic printing machinery	CTSH or RVC 40%
8443.17	- - Gravure printing machinery	CTSH or RVC 40%
8443.19	- - Other	CTSH or RVC 40%
	- Other printers, copying machines and facsimile machines, whether or not combined:
8443.31	- - Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network:	CTSH or RVC 40%
8443.32	- - Other, capable of connecting to an automatic data processing machine or to a network:	CTSH or RVC 40%
8443.39	- - Other.	CTSH or RVC 40%
	Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles).
	- Auxiliary machinery for machines of heading 84.44, 84.45, 84.46 or 84.47:
8448.11	- - Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith:	CTSH or RVC 40%
8448.19	- - Other:	CTSH or RVC 40%
	- Parts and accessories of machines of heading 84.45 or of their auxiliary machinery:
8448.31	- - Card clothing	CTSH or RVC 40%
8448.32	- - Of machines for preparing textile fibres, other than card clothing	CTSH or RVC 40%
8448.33	- - Spindles, spindle flyers, spinning rings and ring travellers	CTSH or RVC 40%
8448.39	- - Other	CTSH or RVC 40%
	- Parts and accessories of weaving machines (looms) or of their auxiliary machinery:
8448.42	- - Reeds for looms, healds and heald-frames	CTSH or RVC 40%
8448.49	- - Other:	CTSH or RVC 40%
	- Parts and accessories of machines of heading 84.47 or of their auxiliary machinery:
8448.51	- - Sinkers, needles and other articles used in forming stitches	CTSH or RVC 40%
8448.59	- - Other	CTSH or RVC 40%
8449.00	Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats.	CTSH or RVC 40%
	Household or laundry-type washing machines, including machines which both wash and dry.
	- Machines, each of a dry linen capacity not exceeding 10 kg:
8450.11	- - Fully-automatic machines:	CTSH or RVC 40%
8450.12	- - Other machines, with built-in centrifugal drier	CTSH or RVC 40%
8450.19	- - Other	CTSH or RVC 40%
8450.20	- Machines, each of a dry linen capacity exceeding 10 kg	CTSH or RVC 40%
	Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics.
8451.10	- Dry-cleaning machines	CTSH or RVC 40%
	- Dryers:
8451.21	- - Each of a dry linen capacity not exceeding 10 kg	CTSH or RVC 40%
8451.29	- - Other	CTSH or RVC 40%
8451.30	- Ironing machines and presses (including fusing presses):	CTSH or RVC 40%
8451.40	- Washing, bleaching or dyeing machines	CTSH or RVC 40%
8451.50	- Machines for reeling, unreeling, folding, cutting or pinking textile fabrics	CTSH or RVC 40%
8451.80	- Other machinery:	CTSH or RVC 40%
	Sewing machines, other than book-sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles.
8452.10	- Sewing machines of the household type	CTSH or RVC 40%
	- Other sewing machines:
8452.21	- - Automatic units	CTSH or RVC 40%
8452.29	- - Other	CTSH or RVC 40%
8452.30	- Sewing machine needles	CTSH or RVC 40%
	Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines.
8453.10	- Machinery for preparing, tanning or working hides, skins or leather:	CTSH or RVC 40%
8453.20	- Machinery for making or repairing footwear:	CTSH or RVC 40%
8453.80	- Other machinery:	CTSH or RVC 40%
	Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries.
8454.10	- Converters	CTSH or RVC 40%
8454.20	- Ingot moulds and ladles	CTSH or RVC 40%
8454.30	- Casting machines	CTSH or RVC 40%
	Metal-rolling mills and rolls therefor.
8455.10	- Tube mills	CTSH or RVC 40%
	- Other rolling mills:
8455.21	- - Hot or combination hot and cold	CTSH or RVC 40%
8455.22	- - Cold	CTSH or RVC 40%
8455.30	- Rolls for rolling mills	CTSH or RVC 40%
8455.90	- Other parts	CTSH or RVC 40%
	Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58.
8459.10	- Way-type unit head machines:	CTSH or RVC 40%
	- Other drilling machines:
8459.21	- - Numerically controlled	CTSH or RVC 40%
8459.29	- - Other:	CTSH or RVC 40%
	- Other boring-milling machines:
8459.31	- - Numerically controlled	CTSH or RVC 40%
8459.39	- - Other:	CTSH or RVC 40%
8459.40	- Other boring machines:	CTSH or RVC 40%
	- Milling machines, knee-type:
8459.51	- - Numerically controlled	CTSH or RVC 40%
8459.59	- - Other:	CTSH or RVC 40%
	- Other milling machines:
8459.61	- - Numerically controlled	CTSH or RVC 40%
8459.69	- - Other:	CTSH or RVC 40%
8459.70	- Other threading or tapping machines:	CTSH or RVC 40%
	Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above.
8462.10	- Forging or die-stamping machines (including presses) and hammers:	CTSH or RVC 40%
	- Bending, folding, straightening or flattening machines (including presses):
8462.21	- - Numerically controlled	CTSH or RVC 40%
8462.29	- - Other:	CTSH or RVC 40%
	- Shearing machines (including presses), other than combined punching and shearing machines:
8462.31	- - Numerically controlled	CTSH or RVC 40%
8462.39	- - Other:	CTSH or RVC 40%
	- Punching or notching machines (including presses), including combined punching and shearing machines:
8462.41	- - Numerically controlled	CTSH or RVC 40%
8462.49	- - Other:	CTSH or RVC 40%
	- Other:
8462.91	- - Hydraulic presses	CTSH or RVC 40%
8462.99	- - Other:	CTSH or RVC 40%
	Other machine-tools for working metal or cermets, without removing material.
8463.10	- Draw-benches for bars, tubes, profiles, wire or the like:	CTSH or RVC 40%
8463.20	- Thread rolling machines:	CTSH or RVC 40%
8463.30	- Machines for working wire:	CTSH or RVC 40%
8463.90	- Other:	CTSH or RVC 40%
	Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials.
8465.10	- Machines which can carry out different types of machining operations without tool change between such operations	CTSH or RVC 40%
	- Other:
8465.93	- - Grinding, sanding or polishing machines:	CTSH or RVC 40%
8465.94	- - Bending or assembling machines:	CTSH or RVC 40%
8465.96	- - Splitting, slicing or paring machines:	CTSH or RVC 40%
	Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor.
	- Pneumatic:
8467.11	- - Rotary type (including combined rotary-percussion)	CTSH or RVC 40%
8467.19	- - Other	CTSH or RVC 40%
	- With self-contained electric motor:
8467.21	- - Drills of all kinds	CTSH or RVC 40%
8467.22	- - Saws	CTSH or RVC 40%
8467.29	- - Other	CTSH or RVC 40%
	- Other tools:
8467.81	- - Chain saws	CTSH or RVC 40%
8467.89	- - Other	CTSH or RVC 40%
	- Parts:
8467.91	- - Of chain saws:	CTSH or RVC 40%
8467.92	- - Of pneumatic tools	CTSH or RVC 40%
8467.99	- - Other:	CTSH or RVC 40%
	Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas-operated surface tempering machines and appliances.
8468.10	- Hand-held blow pipes	CTSH or RVC 40%
8468.20	- Other gas-operated machinery and apparatus:	CTSH or RVC 40%
8468.80	- Other machinery and apparatus	CTSH or RVC 40%
	Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.
8471.30	- Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display:	CTSH or RVC 40%
	- Other automatic data processing machines:
8471.41	- - Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined:	CTSH or RVC 40%
8471.49	- - Other, presented in the form of systems:	CTSH or RVC 40%
8471.50	- Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of units: storage units, input units, output units:	CTSH or RVC 40%
8471.60	- Input or output units, whether or not containing storage units in the same housing:	CTSH or RVC 40%
8471.70	- Storage units:	CTSH or RVC 40%
8471.80	- Other units of automatic data processing machines:	CTSH or RVC 40%
8471.90	- Other:	CTSH or RVC 40%
	Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand.
8474.10	- Sorting, screening, separating or washing machines:	CTSH or RVC 40%
8474.20	- Crushing or grinding machines:	CTSH or RVC 40%
	- Mixing or kneading machines:
8474.31	- - Concrete or mortar mixers:	CTSH or RVC 40%
8474.32	- - Machines for mixing mineral substances with bitumen:	CTSH or RVC 40%
8474.39	- - Other:	CTSH or RVC 40%
8474.80	- Other machinery:	CTSH or RVC 40%
	Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware.
8475.10	- Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes:	CTSH or RVC 40%
	- Machines for manufacturing or hot working glass or glassware:
8475.21	- - - Machines for making optical fibres and preforms thereof	CTSH or RVC 40%
8475.29	- - Other	CTSH or RVC 40%
	Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines.
	- Automatic beverage-vending machines:
8476.21	- - Incorporating heating or refrigerating devices	CTSH or RVC 40%
8476.29	- - Other	CTSH or RVC 40%
	- Other machinery:
8476.81	- - Incorporating heating or refrigerating devices	CTSH or RVC 40%
8476.89	- - Other	CTSH or RVC 40%
	Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter.
8477.10	- Injection-moulding machines:	CTSH or RVC 40%
8477.20	- Extruders:	CTSH or RVC 40%
8477.30	- Blow moulding machines	CTSH or RVC 40%
8477.40	- Vacuum moulding machines and other thermoforming machines:	CTSH or RVC 40%
	- Other machinery for moulding or otherwise forming:
8477.51	- - For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes	CTSH or RVC 40%
8477.59	- - Other:	CTSH or RVC 40%
8477.80	- Other machinery:	CTSH or RVC 40%
	Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter.
8478.10	- Machinery:	CTSH or RVC 40%
	Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
8479.10	- Machinery for public works, building or the like:	CTSH or RVC 40%
8479.20	- Machinery for the extraction or preparation of animal or fixed vegetable fats or oils:	CTSH or RVC 40%
8479.30	- Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork:	CTSH or RVC 40%
8479.40	- Rope or cable-making machines:	CTSH or RVC 40%
8479.50	- Industrial robots, not elsewhere specified or included	CTSH or RVC 40%
8479.60	- Evaporative air coolers	CTSH or RVC 40%
	- Passenger boarding bridges:
8479.71	- - Of a kind used in airports	CTSH or RVC 40%
8479.79	- - Other	CTSH or RVC 40%
	- Other machines and mechanical appliances:
8479.81	- - For treating metal, including electric wire coil-winders:	CTSH or RVC 40%
8479.82	- - Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines:	CTSH or RVC 40%
8479.89	- - Other:	CTSH or RVC 40%
	Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.
8480.10	- Moulding boxes for metal foundry	CTSH or RVC 40%
8480.20	- Mould bases	CTSH or RVC 40%
8480.30	- Moulding patterns:	CTSH or RVC 40%
	- Moulds for metal or metal carbides:
8480.41	- - Injection or compression types	CTSH or RVC 40%
8480.49	- - Other	CTSH or RVC 40%
8480.50	- Moulds for glass	CTSH or RVC 40%
8480.60	- Moulds for mineral materials	CTSH or RVC 40%
	- Moulds for rubber or plastics:
8480.71	- - Injection or compression types	CTSH or RVC 40%
8480.79	- - Other	CTSH or RVC 40%
	Ball or roller bearings.
8482.10	- Ball bearings	CTSH or RVC 40%
	Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints).
8483.10	- Transmission shafts (including cam shafts and crank shafts) and cranks:	RVC 40%
8483.40	- Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters:	RVC 40%
8483.50	- Flywheels and pulleys, including pulley blocks	RVC 40%
8483.60	- Clutches and shaft couplings (including universal joints)	RVC 40%
	Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories.
8486.10	- Machines and apparatus for the manufacture of boules or wafers:	CTSH or RVC 40%
8486.20	- Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits:	CTSH or RVC 40%
8486.30	- Machines and apparatus for the manufacture of flat panel displays:	CTSH or RVC 40%
8486.40	- Machines and apparatus specified in Note 9 (C) to this Chapter:	CTSH or RVC 40%
	Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter.
8487.10	- Ships’ or boats’ propellers and blades therefor	CTSH or RVC 40%
Chapter 85	Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
	Electric motors and generators (excluding generating sets).
8501.10	- Motors of an output not exceeding 37.5 W:	CTSH or RVC 40%
	Electrical transformers, static converters (for example, rectifiers) and inductors.
8504.10	- Ballasts for discharge lamps or tubes	CTSH or RVC 40%
	- Liquid dielectric transformers:
8504.21	- - Having a power handling capacity not exceeding 650 kVA:	CTSH or RVC 40%
8504.22	- - Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA:	CTSH or RVC 40%
8504.23	- - Having a power handling capacity exceeding 10,000 kVA:	CTSH or RVC 40%
8504.40	- Static converters:	CTSH or RVC 40%
8504.50	- Static converters:	CTSH or RVC 40%
	Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads.
	- Permanent magnets and articles intended to become permanent magnets after magnetisation:
8505.11	- - Of metal	CTSH or RVC 40%
8505.19	- - Other	CTSH or RVC 40%
8505.20	- Electro-magnetic couplings, clutches and brakes	CTSH or RVC 40%
	Primary cells and primary batteries.
8506.10	- Manganese dioxide:	CTSH or RVC 40%
8506.30	- Mercuric oxide	CTSH or RVC 40%
8506.40	- Silver oxide	CTSH or RVC 40%
8506.50	- Lithium	CTSH or RVC 40%
8506.60	- Air-zinc	CTSH or RVC 40%
8506.80	- Other primary cells and primary batteries:	CTSH or RVC 40%
	Electric accumulators, including separators therefor, whether or not rectangular (including square).
8507.10	- Lead-acid, of a kind used for starting piston engines:
8507.50	- Nickel-metal hydride	RVC 40%
8507.60	- Lithium-ion	RVC 40%
8507.80	- Other accumulators:
	Vacuum cleaners.
	- With self-contained electric motor:
8508.11	- - Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l	CTSH or RVC 40%
8508.19	- - Other	CTSH or RVC 40%
8508.60	- Other vacuum cleaners	CTSH or RVC 40%
	Shavers, hair clippers and hair-removing appliances, with self-contained electric motor.
8510.10	- Shavers	CTSH or RVC 40%
8510.20	- Hair clippers	CTSH or RVC 40%
8510.30	- Hair-removing appliances	CTSH or RVC 40%
	Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines.
8511.10	- Sparking plugs	RVC 40%
8511.20	- Ignition magnetos; magneto-dynamos; magnetic flywheels:	RVC 40%
8511.30	- Distributors; ignition coils:	RVC 40%
8511.40	- Starter motors and dual purpose starter-generators:	RVC 40%
8511.50	- Other generators:	RVC 40%
8511.80	- Other appliances	RVC 40%
8511.90	- Parts	RVC 40%
	Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles.
8512.10	- Lighting or visual signalling equipment of a kind used on bicycles	RVC 40%
8512.20	- Other lighting or visual signalling equipment:	RVC 40%
8512.30	- Sound signalling equipment:	RVC 40%
8512.40	- Windscreen wipers, defrosters and demisters	RVC 40%
	Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12.
8513.10	- Lamps:	CTSH or RVC 40%
	Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.
8514.10	- Resistance heated furnaces and ovens	CTSH or RVC 40%
8514.20	- Furnaces and ovens functioning by induction or dielectric loss:	CTSH or RVC 40%
8514.30	- Other furnaces and ovens:	CTSH or RVC 40%
8514.40	- Other equipment for the heat treatment of materials by induction or dielectric loss	CTSH or RVC 40%
	Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets.
	- Brazing or soldering machines and apparatus
8515.11	- - Soldering irons and guns	CTSH or RVC 40%
8515.19	- - Other:	CTSH or RVC 40%
	- Machines and apparatus for resistance welding of metal:
8515.21	- - Fully or partly automatic	CTSH or RVC 40%
8515.29	- - Other	CTSH or RVC 40%
	- Machines and apparatus for arc (including plasma arc) welding of metals:
8515.31	- - Fully or partly automatic	CTSH or RVC 40%
8515.39	- - Other:	CTSH or RVC 40%
8515.80	- Other machinery, plant and equipment:	CTSH or RVC 40%
	Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45.
8516.10	- Electric instantaneous or storage water heaters and immersion heaters:	CTSH or RVC 40%
	- Electric space heating apparatus and electric soil heating apparatus:
8516.21	- - Storage heating radiators	CTSH or RVC 40%
8516.29	- - Other	CTSH or RVC 40%
	- Electro-thermic hair-dressing or hand-drying apparatus:
8516.31	- - Hair dryers	CTSH or RVC 40%
8516.32	- - Other hair-dressing apparatus	CTSH or RVC 40%
8516.33	- - Hand-drying apparatus	CTSH or RVC 40%
8516.40	- Electric smoothing irons:	CTSH or RVC 40%
8516.50	- Microwave ovens	CTSH or RVC 40%
8516.60	- Other ovens; cookers, cooking plates, boiling rings, grillers and roasters:	CTSH or RVC 40%
	- Other electro-thermic appliances:
8516.71	- - Coffee or tea makers	CTSH or RVC 40%
8516.72	- - Toasters	CTSH or RVC 40%
8516.79	- - Other:	CTSH or RVC 40%
8516.80	- Electric heating resistors:	CTSH or RVC 40%
	Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets.
8518.10	- Microphones and stands therefor:	CTSH or RVC 40%
	- Loudspeakers, whether or not mounted in their enclosures:
8518.21	- - Single loudspeakers, mounted in their enclosures:	CTSH or RVC 40%
8518.22	- - Multiple loudspeakers, mounted in the same enclosure:	CTSH or RVC 40%
8518.29	- - Other:	CTSH or RVC 40%
8518.30	- Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers:	CTSH or RVC 40%
8518.40	- Audio-frequency electric amplifiers:	CTSH or RVC 40%
8518.50	- Electric sound amplifier sets	CTSH or RVC 40%
	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus.
8526.10	- Radar apparatus:	CTSH or RVC 40%
	- Other:
8526.91	- - Radio navigational aid apparatus:	CTSH or RVC 40%
8526.92	- - Radio remote control apparatus	CTSH or RVC 40%
	Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock.
	- Radio-broadcast receivers capable of operating without an external source of power:
8527.12	- - Pocket-size radio cassette-players	CTSH or RVC 40%
8527.13	- - Other apparatus combined with sound recording or reproducing apparatus:	CTSH or RVC 40%
8527.19	- - Other:	CTSH or RVC 40%
	- Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles:
8527.21	- - Combined with sound recording or reproducing apparatus	CTSH or RVC 40%
8527.29	- - Other	CTSH or RVC 40%
	- Other:
8527.91	- - Combined with sound recording or reproducing apparatus:	CTSH or RVC 40%
8527.92	- - Not combined with sound recording or reproducing apparatus but combined with a clock:	CTSH or RVC 40%
8527.99	- - Other:	CTSH or RVC 40%
	Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.
	- Cathode-ray tube monitors:
8528.41	- - Of a kind solely or principally used in an automatic data processing system of heading 84.71:	CTSH or RVC 40%
8528.49	- - Other:	CTSH or RVC 40%
	- Other monitors:
8528.51	- - Of a kind solely or principally used in an automatic data processing system of heading 84.71:	CTSH or RVC 40%
8528.59	- - Other:	CTSH or RVC 40%
	- Projectors:
8528.61	- - Of a kind solely or principally used in an automatic data processing system of heading 84.71:	CTSH or RVC 40%
8528.69	- - Other	CTSH or RVC 40%
	- Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:
8528.71	- - Not designed to incorporate a video display or screen:	CTSH or RVC 40%
8528.72	- - Other, colour:	CTSH or RVC 40%
8528.73	- - Other, monochrome	CTSH or RVC 40%
	Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30.
8531.10	- Burglar or fire alarms and similar apparatus:	CTSH or RVC 40%
8531.20	- Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)	CTSH or RVC 40%
8531.80	- Oother appliances:	CTSH or RVC 40%
	Electrical capacitors, fixed, variable or adjustable (pre-set).
8532.10	- Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)	CTSH or RVC 40%
	- Other fixed capacitors:
8532.21	- - Tantalum	CTSH or RVC 40%
8532.22	- - Aluminium electrolytic	CTSH or RVC 40%
8532.23	- - Ceramic dielectric, single layer	CTSH or RVC 40%
8532.24	- - Ceramic dielectric, multilayer	CTSH or RVC 40%
8532.25	- - Dielectric of paper or plastics	CTSH or RVC 40%
8532.29	- - Other	CTSH or RVC 40%
8532.30	- Variable or adjustable (pre-set) capacitors	CTSH or RVC 40%
	Electrical resistors (including rheostats and potentiometers), other than heating resistors.
8533.10	- Fixed carbon resistors, composition or film type:	CTSH or RVC 40%
	- Other fixed resistors:
8533.21	- - For a power handling capacity not exceeding 20 W	CTSH or RVC 40%
8533.29	- - Other	CTSH or RVC 40%
	- Wirewound variable resistors, including rheostats and potentiometers:
8533.31	- - For a power handling capacity not exceeding 20 W	CTSH or RVC 40%
8533.39	- - Other	CTSH or RVC 40%
8533.40	- Other variable resistors, including rheostats and potentiometers	CTSH or RVC 40%
8534.00	Printed circuits.	CTSH or RVC 40%
	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts.
8535.10	- Fuses	CTSH or RVC 40%
	- Automatic circuit breakers:
8535.21	- - For a voltage of less than 72.5 kV:	CTSH or RVC 40%
8535.29	- - Other	CTSH or RVC 40%
8535.30	- Isolating switches and make-and-break switches:	CTSH or RVC 40%
8535.40	- Lightning arresters, voltage limiters and surge suppressors	CTSH or RVC 40%
8535.90	- Other:	CTSH or RVC 40%
	Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.
8539.10	- Sealed beam lamp units:	CTSH or RVC 40%
	- Other filament lamps, excluding ultra-violet or infra-red lamps:
8539.21	- - Tungsten halogen:	CTSH or RVC 40%
8539.22	- - Other, of a power not exceeding 200 W and for a voltage exceeding 100 V:	CTSH or RVC 40%
8539.29	- - Other:	CTSH or RVC 40%
	- Discharge lamps, other than ultra-violet lamps:
8539.31	- - Fluorescent, hot cathode:	CTSH or RVC 40%
8539.32	- - Mercury or sodium vapour lamps; metal halide lamps	CTSH or RVC 40%
8539.39	- - Other:	CTSH or RVC 40%
	- Ultra-violet or infra-red lamps; arc-lamps:
8539.41	- - Arc-lamps	CTSH or RVC 40%
8539.49	- - Other	CTSH or RVC 40%
	Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes).
	- Cathode-ray television picture tubes, including video monitor cathode-ray tubes:
8540.11	- - Colour	CTSH or RVC 40%
8540.12	- - Monochrome	CTSH or RVC 40%
8540.20	- Television camera tubes; image converters and intensifiers; other photo-cathode tubes	CTSH or RVC 40%
8540.40	-Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm:	CTSH or RVC 40%
8540.60	- Other cathode-ray tubes	CTSH or RVC 40%
	- Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes:
8540.71	- - Magnetrons	CTSH or RVC 40%
8540.79	- - Other	CTSH or RVC 40%
	- Other valves and tubes:
8540.81	- - Receiver or amplifier valves and tubes	CTSH or RVC 40%
8540.89	- - Other	CTSH or RVC 40%
	Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals.
8541.10	- Diodes, other than photosensitive or light emitting diodes	CTSH or RVC 40%
	- Transistors, other than photosensitive transistors:
8541.21	- - With a dissipation rate of less than 1 W	CTSH or RVC 40%
8541.29	- - Other	CTSH or RVC 40%
8541.30	- Thyristors, diacs and triacs, other than photosensitive devices	CTSH or RVC 40%
8541.40	- Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes:	CTSH or RVC 40%
8541.50	- Other semiconductor devices	CTSH or RVC 40%
8541.60	- Mounted piezo-electric crystals	CTSH or RVC 40%
	Electronic integrated circuits.
8542.31	- - Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits	CTSH or RVC 40%
8542.32	- - Memories	CTSH or RVC 40%
8542.33	- - Amplifiers	CTSH or RVC 40%
8542.39	- - Other	CTSH or RVC 40%
	Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
8543.10	- Particle accelerators	CTSH or RVC 40%
8543.20	- Signal generators	CTSH or RVC 40%
8543.30	- Machines and apparatus for electroplating, electrolysis or electrophoresis:	CTSH or RVC 40%
8543.70	- Other machinery and apparatus:	CTSH or RVC 40%
Chapter 94	Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
	Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
9401.10	- Seats of a kind used for aircraft	CTSH or RVC 40%
9401.20	- Seats of a kind used for motor vehicles	CTSH or RVC 40%
9401.30	- Swivel seats with variable height adjustment	CTSH or RVC 40%
9401.40	- Seats other than garden seats or camping equipment, convertible into beds	CTSH or RVC 40%
	- Seats of cane, osier, bamboo or similar materials:
9401.51	- - Of bamboo or rattan	CTSH or RVC 40%
9401.59	- - Other	CTSH or RVC 40%
	- Other seats, with wooden frames:
9401.61	- - Upholstered	CTSH or RVC 40%
9401.69	- - Other	CTSH or RVC 40%
	- Other seats, with metal frames:
9401.71	- - Upholstered	CTSH or RVC 40%
9401.79	- - Other	CTSH or RVC 40%
9401.80	- Other seats:	CTSH or RVC 40%
	Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles.
9402.10	- Dentists’, barbers’ or similar chairs and parts thereof:	CTSH or RVC 40%
9402.90	- Other:	CTSH or RVC 40%
	Other furniture and parts thereof.
9403.10	- Metal furniture of a kind used in offices	CTSH or RVC 40%
9403.20	- Other metal furniture	CTSH or RVC 40%
9403.30	- Wooden furniture of a kind used in offices	CTSH or RVC 40%
9403.40	- Wooden furniture of a kind used in the kitchen	CTSH or RVC 40%
9403.50	- Wooden furniture of a kind used in othe bedroom	CTSH or RVC 40%
9403.60	- Other wooden furniture	CTSH or RVC 40%
9403.70	- Furniture of plastics	CTSH or RVC 40%
	- Furniture of other materials, including cane, osier, bamboo or similar materials:
9403.81	- - Of bamboo or rattan	CTSH or RVC 40%
9403.89	- - Other	CTSH or RVC 40%
	Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.
9405.20	- Electric table, desk, bedside or floor-standing lamps:	CTSH or RVC 40%
9405.30	- Lighting sets of a kind used for Christmas trees	CTSH or RVC 40%
9405.40	- Other electric lamps and lighting fittings:	CTSH or RVC 40%
9405.50	- Non-electrical lamps and lighting fittings:	CTSH or RVC 40%
9405.60	- Illuminated signs, illuminated name-plates and the like:	CTSH or RVC 40%
Chapter 96	Miscellaneous manufactured articles
	Slide fasteners and parts thereof.
	- Slide fasteners:
9607.11	- - Fitted with chain scoops of base metal	CTSH or RVC 40%
9607.19	- - Other	CTSH or RVC 40%
	Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09.
9608.10	- Ball point pens:	CTSH or RVC 40%
9608.20	- Felt tipped and other porous-tipped pens and markers	CTSH or RVC 40%
	- Fountain pens, stylograph pens and other pens:
9608.30	Fountain pens, stylograph pens and other pens:	CTSH or RVC 40%
9608.40	- Propelling or sliding pencils	CTSH or RVC 40%
9608.50	- Sets of articles from two or more of the foregoing subheadings	CTSH or RVC 40%
9608.60	- Refills for ball point pens, comprising the ball point and ink-reservoir:	CTSH or RVC 40%
	- Other:
9608.91	- - Pen nibs and nib points:	CTSH or RVC 40%
9608.99	- - Other:	CTSH or RVC 40%
	Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks.
9609.10	- Pencils and crayons, with lead encased in a rigid sheath:	CTSH or RVC 40%
9609.20	- Pencil leads, black or coloured	CTSH or RVC 40%
9609.90	- Other:	CTSH or RVC 40%
	Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.
9613.10	- Pocket lighters, gas fuelled, non-refillable:	CTSH or RVC 40%
9613.20	- Pocket lighters, gas fuelled, refillable:	CTSH or RVC 40%
9613.80	- Other lighters:	CTSH or RVC 40%
9619.00	Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.	CTH

APPENDIX III

PROCEDURES FOR ISSUANCE AND VERIFICATION OF C/O
(Enclosed with Circular No. 31/2013/TT-BCT dated November 15^th, 2013 by the Ministry of Industry and Trade on the implementation of Rules of Origin in the Agreement establishing Vietnam – Chile Free trade area)

Article 1. Interpretation of terms

Exporter means a natural or juridical person who resides in or whose headquarter is in territory of a Party from where goods are exported by such person;

Importer means a natural or juridical person who resides in or whose headquarter is in territory of a Party from where goods are imported by such person;

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

Producer means a natural or juridical person who carries out production as set out in territory of a Party.

Article 2. Competent bodies

Each Party shall provide a list of the names, addresses, specimen of seals of the C/O issuing bodies on both written and electronic file for all the other Parties. Any modification of the list shall be promptly notified according to the similar procedures.

Article 3. Documentary evidences

For the purposes of determining originating status, the C/O issuing bodies shall have the right to call for supporting documentary evidence to carry out any check considered appropriate in accordance with regulations of the Party.

Article 4. C/O (form VC)

1. To be eligible for preferential tariff treatment, goods shall be enclosed with the Certificate of Origin prescribed in Appendix IV (Appendix IV-A for Vietnamese goods and Appendix IV-B for Chilean goods).

2. The C/O (form VC) shall be issued by the C/O issuing body of the exporting Party.

3. The C/O (form VC) shall be presented in English on white paper and shall be conformable to the forms set out in Appendix IV-A and Appendix IV-B.

4. Regarding Chile, a C/O (form VC) dossier shall include 1 original copy. Regarding Vietnam, a C/O dossier shall include 1 original copy and 2 carbonized copies.

5. Each C/O form VC has a particular reference number of the C/O issuing body.

6. Signature of the competent person on the C/O form VC shall be autographed.

7. The seal of the C/O issuing body on the C/O form VC may be appended manually or electronic printed.

8. To inspect the C/O form VC, the Parties shall post on the Internet some basic information of the Certificate of Origin issued by the exporting Party such as reference number, HS code, description of good, date of issue, quantity and the name of the exporter.

9. The original copy of the C/O form VC shall be sent from the exporter to the importer to submit to the customs authority of the importing Party. Regarding Vietnam, the exporter and the C/O issuing body shall retain the copies of C/O form VC.

Article 5. Handling minor discrepancies

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 form VC or the accuracy of the information included in the C/O form VC.

2. Neither erasures nor superimpositions are allowed on a C/O. Any alteration may only made by striking out the erroneous parts and making any additions which may be required. Such alteration must be approved by a competent C/O (form VC) signatory and certificated by the C/O issuing body of the exporting Party. Unused spaces must be crossed out to prevent any subsequent addition.

Article 6. C/O issuance

1. A C/O shall be issued before or at the time of exportation

2. In exceptional cases, a C/O may be issued retroactively but no later than 01 year from the date of shipment and bearing the stamps “Issued Retroactively”.

Article 7. Certified true copy

If the C/O is lost or damaged, the Exported may submit the application for the certified true copy of the original C/O to the C/O issuing bodies. The C/O issuing body shall issue the copy on the basis of the export documents in possession bearing the endorsement of the words “CERTIFIED TRUE COPY” in the box 5 of the C/O. The certified true copy shall bear the date of issue of the original C/O form VC.

Article 8. Application for C/O preferential tariff treatment

1. To be eligible for preferential tariff treatment, the Exporter shall submit to the custom authority of the importing Party a C/O (form VC) enclosed with other documents according to the laws of the importing Party.

2. If the C/O (form VC) is rejected by the customs authority of the importing Party, a mark shall be put in box 4 of the C/O form VC and explanation for the refusal to grant the preferential tariff treatment shall be provide and the application shall be returned to the C/O issuing bodies of the exporting Party. The C/O issuing bodies may check and return the application to customs authority of the importing Party.

Article 9. Effect of C/O

A C/O is effective for 12 months from the day it is issued.

Article 10. C/O exemption

1. A C/O form VC is required for a good originating in the territory of a Party which does not exceed $ 200 FOB.

2. The customs authority of the importing country may not require C/O of goods imported from a Party if the import does not form part of one or more importations arranged of the purpose of avoiding the requirement for the C/O of this appendix.

Article 11. Retention of documents

1. For the verification process specified in Articles 12 and 13, the producer or the exporter applying for C/O form VC shall retain records related to the application for C/O for five (05) years from the day on which the C/O is issued according to laws of the exporting Party.

2. The C/O issuing body shall retain the application for C/O and relevant records for five (05) years from the date of issue.

3. Any importer applying for preferential tariff treatment shall retain the valid copies of the original C/O or other relevant information proving that goods qualify as originating goods and all records that may be required related to the import of goods according to the regulations of the importing country for five (05) years from the day on which goods are imported.

Article 12. Request for information about C/O

1. Information related to the accuracy of C/O form VC shall be presented at the request of customs authority of the importing Party.

2. To determine whether a good imported from the exporting Party is eligible for preferential tariff treatment, the customs authority of the importing Party may request information related to goods origin. Such request shall base on the relevant C/O enclosed with reasons and information proving that information on the C/O may be inaccurate.

3. To be applicable to clause 2 of this Article, the C/O issuing body of the exporting Party shall provide information according to the request within ninety (90) days from the day on which the request is received.

4. To be applicable to clause 2 of this Article, the C/O issuing body of the exporting country may request the exporter or the producer of the exporting country specified in Article 12 to provide such C/O issuing body with necessary information.

5. The request for information specified in clause 1 of this Article will not obstruct the verification in the exporting country specified in Article 13.

6. During procedures specified in this Article and Article 13, the customs authority of the importing Party may suspend the preferential tariff treatment when waiting for the result of verification and the customs authority may grant the importer customs clearance for his/her goods unless the goods are subject to administrative measures.

Article 13. Verification visit in the exporting country

1. The customs authority of the importing Party may request the C/O issuing body of the exporting Party to conduct verification visit in the exporting country.

2. Before the verification visit, the customs authority of the importing Party shall send the C/O issuing body of the exporting Party a written application for verification visit at least forty (40) days before the day on which the verification visit is expected to be conducted on and the C/O issuing body of the exporting Party shall verify the receipt of such application. The C/O issuing body of the exporting Party shall request the exporter or the producer of the exporting Party having factories subject to verification visit to make written approval for the verification visit.

3. Clause 1 of this Article shall be applicable only if the C/O issuing body of the exporting Party has collected and provided information related to goods origin as prescribed in Article 21, and conducted verification of things used in the production of goods, through the verification with the customs authority of the importing Party in factories of the importer who has obtained C/O and provided information related to goods origin retained by the C/O issuing body of the exporting Party during the verification visit prescribed in clause 1 of this Article.

4. Information prescribed in clause 2 of this Article includes:

a) Name of the customs authority issuing the notification;

b) Name of the exporter or the producer whose premise is subject to verification visit;

c) The expected date and location of verification visit;

d) The objective and scope of the proposed visit, including specific reference to the good subject to the verification; and

dd) Names and titles of the officials of the Customs Authority of the importing Party who will participate in the visit.

5. The C/O issuing body of the exporting Party shall send the customs authority of the importing Party a written response to the application for verification visit in clause 1 of this Article within 30 days from the day on which the satisfactory application is received.

6. When the notification is received, the C/O issuing body of the exporting Party may request suspension of the verification visit on premise and notify the customs authority of the importing Party about such suspension. The verification visit shall be conducted within 60 days including the suspended period from the day on with the notification is received. Such period may be longer if agreed by the two parties.

7. The C/O issuing body of the exporting Party, according to their laws, shall provide customs authority of the importing Party with information according to regulations in clause 3 of this Article within 45 days from the last day of the verification visit or any time agreed by the two parties.

8. The verification visit, including the verification on premise and the decision on whether the good qualifies as an originating good or not, shall be conducted and notified the C/O issuing authority within 180 days.

Article 14. Decision on origin and preferential tariff treatment

1. The customs authority of the importing Party may deny a claim for preferential tariff treatment when the good does not qualify as an originating good specified in Appendix I and/or the importer does not comply with requirements in this Appendix.

2. The customs authority of the importing Party may decide whether the good qualifies as an originating good or not to deny the claim for preferential tariff treatment. A written notification will be sent to the C/O issuing body of the exporting Party if:

a) The C/O issuing body of the exporting Party fails to respond to the request within the time prescribed in clause 2 Article 12 or clause 2 Article 13;

b) The C/O issuing body of the exporting Party denies to conduct verification visit in the exporting Party or fails to respond to the request specified in clause 1 Article 12 within the time specified in clause 2 Article 13; or

c) The information provided for the customs authority of the importing Party as prescribed in Article 12 or Article 13 is not sufficient for proving that the good of the exporting Party qualifies as an originating good.

3. After fulfilling procedures specified in Article 12 or Article 13, for specified cases, the customs authority of the importing Party shall provide the C/O issuing body of the exporting Party with a written decision on whether the good qualifies as an originating good of the exporting Party or not, including the evidence and legal basis for such decision, within 45 days from the day on which information from the C/O issuing body of the exporting Party is received according to Article 12 or Article 13. The C/O issuing body of the exporting Party shall notify the decision of the customs authority of the importing Party to the exporter having factories subject to verification as prescribed in Article 13.

4. After annulling the decision on C/O issuance, the C/O issuing body of the exporting Party shall notify the exporter having a C/O of such annulment and notify the customs authority of the importing Party unless the C/O is returned to the C/O issuing body of the exporting Party. The customs authority of the importing Party may deny the claim for preferential tariff treatment when receiving this notification.

Article 15. Confidentiality of information

1. The Parties, according to their respective laws, shall protect the confidentiality of information collected according to regulations in this Appendix and shall prevent any disclosure that causes prejudice to the competitive position of the person providing the information. Such information shall be provided only for competent bodies responsible for the management and implementation of verification of goods origin.

2. Any information discussed between the two Parties is consider confidential that is used only for the verification of C/O.

Article 16. Documentary evidence for direct transportation

For the purpose of implementing point b clause 1 Article 8 of Appendix I, when goods are transported through the territory of one or more intermediary countries other than the Parties, the following documents shall be submitted to the customs authority of the importing country:

1. A through Bill of Lading issued in the exporting Party;

2. A C/O form VC issued by a C/O issuing body of the exporting Party;

3. Other documents proving that the requirements in points b2 and b3 clause 1 Article 8 of Appendix I are satisfied.

Article 17. Third country invoicing

1. The customs authority of the importing Party may accept C/O form VC in cases the sales invoice is issued either by a company located in a third country provided that the good meets the requirements of Appendix I.

2. The exporter of the good shall indicate “non-Party invoicing” and information such as name and country of the company issuing the invoice in the C/O (form VC).

Article 18. Actions against fraudulent acts

1. The Parties shall establish or apply suitable disciplinary measures for any exporters applying for the C/O who declares inaccurately or presents forge documents to competent bodies of the exporting Party before the C/O form VC is issued.

2. Each Party, according to their respective laws, shall apply suitable disciplinary measures on the exporter applying for the C/O if the exporter fails to send a competent body of the exporting Party a written notification, after the C/O is issued, of that goods does not qualifies as originating of the exporting Party.

Article 19. Obligations of exporters

The exporter issued with the C/O (form VC) according to regulations in Article 4 shall immediately send a written notification to a C/O issuing body of the exporting Party when the exporter realize that goods does not qualify origin criteria of the exporting Party.

Article 20. Responsibilities of importers

Unless there are otherwise regulations in this Appendix, the customs authority of the importing Party shall require the importer applying for preferential tariff treatment for imported goods to:

1. Make customs declaration according to a valid C/O form VC that goods are considered originated from an exporting Party;

2. Have a C/O form VC at the time of customs declaration;

3. Present the C/O form VC at the request of customs authority of the importing Party;

4. Promptly notify customs authority and pay the outstanding tax when the importer has basis to believe that the C/O form VC which the importer based on when declaring contains inaccurate information.

Article 21. Responsibilities of C/O issuing body

The C/O issuing body shall conduct suitable inspection after receiving the application for C/O (form VC) to ensure that:

1. The C/O application and the C/O (form VC) is declared conformably and is signed by the exporter;

2. Good origin is conformable to regulations of Vietnam - Chile Free Trade Agreements;

3. Other declarations on the C/O (form VC) are conformable to the proving documents that are submitted;

4. C/O (form VC) is signed by the C/O issuing body;

5. Description, quantity and weight of goods, brand and number of packages, quantity and type of packages are conformable and suitable for exported products; and

6. Various goods are declared in the same C/o (form VC), provided that each good satisfies its corresponding origin criteria.

Article 22. Customs tax refund

1. When a originating good is imported into Chile without application for preferential tariff treatment at the time of import, the importer may, not later than (01) year since the good is importer, apply for any tax refund that has been paid to customs authority in case such good has not received preferential tariff treatment, provided that the following documents are submitted:

a) A written declaration that goods satisfy origin criteria at the time of import;

b) A C/O (form VC); and

c) Other invoices related to the import, at the request of the importing Party.

2. If a good is imported into Vietnam that has not carried out the procedures for application for preferential tariff treatment at the time of import, the preferential tariff treatment shall be provided according to Vietnam’s laws.

Article 23. Transitional provisions applicable to goods being transported or stored

The importer may not be eligible for preferential tariff treatment at the effective time of Vietnam – Chile Free Trade Agreements for goods that are being transported from the exporting Party to the importing Party or are being stored at a bonded warehouse, unless:

1. Such goods satisfy all requirements specified in Appendix I; and

2. The importer provided, according to the laws of the importing Party, the customs authority of the importing Party the C/O (form VC) that is later issued and, on request, other invoices related to the importation, within four (04) months from the day on which the Vietnam – Chile Free Trade Agreements comes into effect./.

APPENDIX IV - A

C/O FORM VC OF VIETNAM
(Enclosed with Circular No. 31/2013/TT-BCT dated November 15, 2013 by the Ministry of Industry and Trade)

Original (Duplicate/Triplicate)

CERTIFICATE OF ORIGIN Page: ____/____

1. Exporter's business name, address, country			4. Reference No. : ________ VIET NAM - CHILE Free Trade Agreement FORM VC Issued in __________ (Country) (See Overleaf Notes)
2. Consignee's name, address, country
2. Consignee's name, address, country			For Official Use o Preferential Tariff Treatment Given under FTA o Preferential Tariff Treatment Not Given under FTA (please state reason(s)) ………………………………………… Signature of Authorized Signatory of the Importing Country
3. Means of transport and route (as far as known) Departure date: Vessel's name/Aircraft etc: Port of Discharge:			5. o Issued Retroactively o Non-Party Invoicing o Certified True Copy
6. Item number	7. Marks and numbers of packages	8. Number and type of packages, description of goods (including HS code)			9. Origin criterion	10. Gross weight or quantity	11. Number and date of invoices

12. Declaration by the exporter: The undersigned, hereby declares that the above details and statement are correct; that all the goods were produced in ....................................................... (country) and that they comply with the origin requirements specified for these goods in the VCFTA Agreement ............................................................. Place and date, name, signature and company authorized signatory				13. Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct. ......................................................................... Place and date, signature and stamp of Issuing Authority

OVERLEAF NOTES

For the purpose of claiming preferential tariff treatment, the document should be completed legibly and filled by the exporter. All items of the form should be completed in the English Language.

If the space of this document is insufficient to specify the necessary particulars for identifying the goods and other related information, the exporter may provide the information using additional Certificate of Origin.

Box 1: State the full name, address and country of the exporter.

Box 2: State the full name, address and country of the consignment.

Box 3: Provide the departure date, the name of vessel/aircraft and the name of the port of discharge, as far as known.

Box 4: State the country where the Certificate of Origin is issued.

Box 5:

- If the Certificate of Origin is issued Retroactively, the “Issued Retroactively” box should be ticked (√)

- In case where invoices are issued by a non-Party, the “Non-Party invoicing” box should be ticked (√)

- In case the Certificate of Origin is a duplicate of the original, in accordance with Rule 8, the “certified true copy” box should be ticked (√).

Box 6: Provide the item number.

Box 7: Provide the marks and number of packages.

Box 8: Provide the number and type of packages, HS code and description of each good consigned. The HS code should be indicated at the six-digit level.

The description of the good on a Certificate of Origin should be substantially identical to the description on the invoice and, if possible to the description under HS code for the good.

Box 9: For the goods that meet the origin criterion, the exporter must indicate the origin criterion met, in the manner shown in the following table:

Description of Criterion	Criterion (Insert in Box 9)
a) a good is wholly obtained or produced in the Party as set out and defined in Article 4.3 of the VCFTA	WO
b) a good satisfies paragraph 1 of Article 4.4 of the VCFTA	RVC 40% or CTH
c) a good satisfies paragraph 3 of Article 4.4 of the VCFTA (i.e the Product Specific Rules) - Change in Tariff Classification
· Change in Tariff Chapter · Change in Tariff Heading · Change in Tariff Subheading	CC CTH CTSH
- Regional Value Content	RVC 40%, RVC 50%
d) a good is produced entirely in the Party exclusively from originating materials of the Parties	PE
Also, exporters should indicate the following where applicable:
(e) Goods which comply with Article 4.6 of the VCFTA	ACU
(f) Goods which comply with Article 4.9 of the VCFTA	DMI

Box 10: For each good indicate the quantity or gross weight

Box 11: Indicate the invoice number(s) and date(s) for each good. The invoice should be the one issued for the importation of the good into the importing Party.

Where invoices are issued by a third country, in accordance with Rule 17 of the Operational Certification Procedures, the “Non-Party Invoicing” box in box 5 should be ticked (√). The number of invoices issued for the importation of goods into the importing Party should be indicated in box 11, and the full legal name and address of the company or person that issued the invoices shall be indicated in box 8.

In a case where the invoice number issued in a non-Party at the time of issuance of the Certificate of Origin is not known, Box 11 should be left blank.

Box 12: This Box should be completed, signed and dated by the exporter. The “Date” should be the date when the Certificate of Origin is applied for.

Box 13: This Box should be completed, dated, signed and stamped by the Issuing Authority of the exporting Party. The “Date” should be the date when the Certificate of Origin is issued.

APPENDIX IV - B

C/O FORM VC OF CHILE
(Enclosed with Circular No. 31/2013/TT-BCT dated November 15, 2013 by the Ministry of Industry and Trade)

CERTIFICATE OF ORIGIN Page: ____/____

1. Exporter's business name, address, country			4. Reference No. : ________ VIET NAM - CHILE Free Trade Agreement FORM VC Issued in __________ (Country) (See Overleaf Notes)
2. Consignee's name, address, country
2. Consignee's name, address, country			For Official Use o Preferential Tariff Treatment Given under FTA o Preferential Tariff Treatment Not Given under FTA (please state reason(s)) ………………………………………… Signature of Authorized Signatory of the Importing Country
3. Means of transport and route (as far as known) Departure date: Vessel's name/Aircraft etc: Port of Discharge:			5. o Issued Retroactively o Non-Party Invoicing o Certified True Copy
6. Item number	7. Marks and numbers of packages	8. Number and type of packages, description of goods (including HS code)			9. Origin criterion	10. Gross weight or quantity	11. Number and date of invoices

12. Declaration by the exporter: The undersigned, hereby declares that the above details and statement are correct; that all the goods were produced in ....................................................... (country) and that they comply with the origin requirements specified for these goods in the VCFTA Agreement ............................................................. Place and date, name, signature and company authorized signatory				13. Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct. ......................................................................... Place and date, signature and stamp of Issuing Authority

OVERLEAF NOTES

For the purpose of claiming preferential tariff treatment, the document should be completed legibly and filled by the exporter. All items of the form should be completed in the English Language.

Box 1: State the full name, address and country of the exporter.

Box 2: State the full name, address and country of the consignment.

Box 3: Provide the departure date, the name of vessel/aircraft and the name of the port of discharge, as far as known.

Box 4: State the country where the Certificate of Origin is issued.

Box 5:

- If the Certificate of Origin is issued Retroactively, the “Issued Retroactively” box should be ticked (√)

- In case where invoices are issued by a non-Party, the “Non-Party invoicing” box should be ticked (√)

- In case the Certificate of Origin is a duplicate of the original, in accordance with Rule 8, the “certified true copy” box should be ticked (√).

Box 6: Provide the item number.

Box 7: Provide the marks and number of packages.

Box 8: Provide the number and type of packages, HS code and description of each good consigned. The HS code should be indicated at the six-digit level.

The description of the good on a Certificate of Origin should be substantially identical to the description on the invoice and, if possible to the description under HS code for the good.

Box 9: For the goods that meet the origin criterion, the exporter must indicate the origin criterion met, in the manner shown in the following table:

Description of Criterion	Criterion (Insert in Box 9)
a) a good is wholly obtained or produced in the Party as set out and defined in Article 4.3 of the VCFTA	WO
b) a good satisfies paragraph 1 of Article 4.4 of the VCFTA	RVC 40% or CTH
c) a good satisfies paragraph 3 of Article 4.4 of the VCFTA (i.e the Product Specific Rules) - Change in Tariff Classification
· Change in Tariff Chapter · Change in Tariff Heading · Change in Tariff Subheading	CC CTH CTSH
- Regional Value Content	RVC 40%, RVC 50%
d) a good is produced entirely in the Party exclusively from originating materials of the Parties	PE
Also, exporters should indicate the following where applicable:
(e) Goods which comply with Article 4.6 of the VCFTA	ACU
(f) Goods which comply with Article 4.9 of the VCFTA	DMI

Box 10: For each good indicate the quantity or gross weight

Box 11: Indicate the invoice number(s) and date(s) for each good. The invoice should be the one issued for the importation of the good into the importing Party.

In a case where the invoice number issued in a non-Party at the time of issuance of the Certificate of Origin is not known, Box 11 should be left blank.

Box 12: This Box should be completed, signed and dated by the exporter. The “Date” should be the date when the Certificate of Origin is applied for.

Box 13: This Box should be completed, dated, signed and stamped by the Issuing Authority of the exporting Party. The “Date” should be the date when the Certificate of Origin is issued.

APPENDIX VI

LIST OF C/O ISSUING BODIES
(Enclosed with Circular No. 31/2013/TT-BCT dated November 15, 2013 by the Ministry of Industry and Trade)

No.	Name of C/O issuing body	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
17	Binh Tri Thien Regional Export-Import Management Section	78
18	Khanh Hoa Regional Export-Import Management Section	80

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