Thông tư 42/2014/TT-BCT

CIRCULAR

ON AMENDMENTS TO THE CIRCULAR NO. 21/2010/TT-BCT DATED MAY 17, 2010 OF THE MINISTER OF INDUSTRY AND TRADE ON IMPLEMENTATION OF RULES OF ORIGIN IN THE ASEAN TRADE IN GOODS AGREEMENT

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

Pursuant to the ASEAN Trade In Goods Agreement concluded on February 26, 2009 in the ASEAN Summit on the 14th, in Cha-am, Thailand between member states of the Association of Southeast Asian Nations;

Pursuant to the Decision of ASEAN Economic Ministers Meeting held on August 19, 2013 in Bandar Seri Begawan, Brunei Darussalam;

Pursuant to the Decision of ASEAN Economic Ministers Meeting held on August 25, 2014 in Nay Pyi Taw, Myanmar;

Pursuant to Decree No. 19/2006/ND-CP dated February 20, 2006 of the Government on providing guidance on the Commercial law on rules of origin;

At the request of Director of Import and Export Department,

The Minister of Industry and Trade issues the Circular on amendments to the Circular No. 21/2010/TT-BCT dated May 17, 2010 of the Minister of Industry and Trade on implementation of Rules of origin in the ASEAN trade in goods agreement (hereinafter referred to as Circular No. 21/2010/TT-BCT)

Article 1. Circular No. 21/2010/TT-BCT shall be amended as follows:

1. Appendix No. 2 on Product specific rules issued together with the Circular No. 21/2010/TT-BCT shall be annulled and replaced with the Appendix I enclosed herewith.

2. Appendix No. 3 on CTC (change in tariff classification) criteria on textile and garment products issued together with the Circular No. 21/2010/TT-BCT shall be annulled and replaced with the Appendix I enclosed herewith.

3. Appendix No. 7 on Procedures for issuance and verification of C/O issued together with the Circular No. 21/2010/TT-BCT shall be amended as follows:

a) The Clause 1 of Article 10 shall be amended as follows:

“1. A C/O shall be issued at the time of exportation or soon thereafter, if the good to be exported can be considered to be originating in the territory of the exporting Party within the meaning of Appendix I

b) The Clause 1 of Article 13 shall be amended as follows:

“1. For the purposes of claiming preferential tariff treatment, the importer shall submit to the customs authority of the importing Party at the time of import, a C/O together with supporting documents (i.e. invoices, the through Bill of Lading issued in the territory of the exporting Party when the goods are pass through territories of one or multiple intermediary states, not exporting Parties or importing Parties prescribed in Article 21 of this Appendix) and other documents as required in accordance with the domestic laws and regulations of the importing Party”.

c) The Article 24 shall be amended as follows:

“Article 24. FOB value

C/O form D and back-to-back C/O form D shall reflect FOB value when applying RVC criteria calculated by the formula prescribed in Article 5 of Appendix No. 1 to determine rules of origin.

With respect to Cambodia and Myanmar, the C/O Form D and back-to-back C/O Form D issued to and from them shall reflect the FOB value regardless of the origin criteria for the transition period of two years from April 1, 2014 to March 31, 2016”.

4. Appendix No. 8 on C/O Form D issued together with the Circular No. 21/2010/TT-BCT shall be annulled and replaced with the Appendix II enclosed herewith.

5. Section 10 Appendix No. 8 on Guidance on C/O declarations issued together with the Circular No. 21/2010/TT-BCT shall be amended as follows:

“10. Box No. 9: Gross weight of the goods (or other quantity) and FOB when applying RVC criteria to determine the rules of origin. With respect to Cambodia and Myanmar, the C/O issued to and from them shall reflect the FOB value regardless of the origin criteria for the transition period of two years from January 1, 2014 to March 31, 2016”.

6. Appendix No. 13 on C/O Form D issued together with the Circular No. 21/2010/TT-BCT shall be annulled and replaced with the Appendix IV enclosed herewith.

Article 2. Effect

1. This Circular shall take effect from January 2, 2015.

2. This Circular No. 24/2012/TT-BCT dated September 17, 2012 of the Minister of Industry and Trade issues the Circular on amendments to the Circular No. 21/2010/TT-BCT dated May 17, 2010 of the Minister of Industry and Trade on implementation of Rules of origin in the ASEAN trade in goods agreement shall be annulled.