Decision No. 06/2007/QĐ-BTM amends and supplements the Regulations on issuing Certificate of Origin Form S for goods to enjoy preferential tariffs under the Agreement between Vietnam and Laos. The Decision supplements rules for determining origin for non-wholly produced products and adjusts guidelines for declaration on the Certificate of Origin.
适用范围
Customs authorities, enterprises exporting goods from Vietnam to Laos to enjoy preferential tariffs under the Agreement between the two countries.
要点
- Enterprises → may use rules for determining origin for non-wholly produced products when exporting to Laos, with a content rate of raw materials of Vietnamese or Lao origin ranging from 30% to 70%.
- Customs authorities → mark the Lao import tariff rate on Certificate of Origin Form S after goods are imported into Laos.
- Enterprises → must comply with new regulations on determining origin and declaration on Certificate of Origin Form S.
- This Decision → replaces Decision No. 2368/2005/QĐ-BTM, taking effect fifteen days after its publication in the Official Gazette.
- Enterprises → need to note that the validity period of the rules for determining origin ends on December 31, 2010.
🌐 本文件的社会影响
- Positive impact: Helps Vietnamese enterprises more easily export goods to Laos with preferential tariffs.
- Negative impact: Enterprises need time to adapt to the new regulations, which may cause initial difficulties.
❓ 常见问题
To which types of goods does this Decision apply?
This Decision applies to non-wholly produced products exported from Vietnam to Laos to enjoy preferential tariffs under the Agreement between the two countries.
What percentage of raw materials of Vietnamese or Lao origin must be reached?
The content rate of raw materials of either party must not be less than 30%, or the total value of raw materials and components must not exceed 70% of the product's value based on FOB price.
What is the validity period of the rules for determining origin?
The validity period of the rules for determining origin is until December 31, 2010.
What must customs authorities do after goods are imported into Laos?
After importation, the customs authority at the port or place of import will mark the Lao import tariff rate on Certificate of Origin Form S.
Which decision does this replace?
This Decision replaces Decision No. 2368/2005/QĐ-BTM of the Minister of Trade.
全文
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MINISTRY OF TRADE Number: 06/2007/QĐ-BTM |
SOCIALIST REPUBLIC OF VIET NAM Hanoi, February 6, 2007 |
Pursuant to …;
Regarding the amendment and supplementation of the Regulations on Issuing Vietnam's Certificate of Origin Form S for Goods to Enjoy Preferential Tariffs under the Agreement on Economic, Cultural, Scientific and Technological Cooperation between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic issued together with Decision No. 0865/2004/QĐ-BTM dated June 29, 2004 of the Minister of Trade dated June 29, 2004 of the Minister of Trade
THE MINISTER OF TRADE
Pursuant to Decree No. 29/2004/NĐ-CP dated January 16, 2004 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Trade;
Pursuant to the Memorandum of Understanding signed on July 28, 2005 between the Ministry of Trade of the Socialist Republic of Vietnam and the Ministry of Trade of the Lao People's Democratic Republic on goods enjoying preferential import tariff rates;
Pursuant to the Memorandum of Understanding signed on December 19, 2006 between the Ministry of Trade of the Socialist Republic of Vietnam and the Ministry of Industry and Trade of the Lao People's Democratic Republic on amending and supplementing the Memorandum of Understanding between the Ministry of Trade of the Socialist Republic of Vietnam and the Ministry of Industry and Trade of the Lao People's Democratic Republic on goods enjoying preferential import tariff rates;
At the proposal of the Director of the Import-Export Department and the Director of the Asia-Pacific Department.
DECISION:
Article 1. Supplement Point (d) Rule 4 "Non-Wholly Obtained Products" of Appendix 1 of the Regulations on Issuing Vietnam's Certificate of Origin Form S for Goods to Enjoy Preferential Tariffs under the Agreement on Economic, Cultural, Scientific and Technological Cooperation between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic issued together with Decision No. 0865/2004/QĐ-BTM dated June 29, 2004 of the Minister of Trade:
(d) Within the scope of Rule 2(b), specific goods and quantities listed in Appendix 3 "List and Quantities of Lao Goods Temporarily Adjusted Under Rule 4 of Appendix 1 of the Regulations issued together with Decision No. 0865/2004/QĐ-BTM dated June 18, 2004 of the Ministry of Trade of Vietnam. The validity period is until December 31, 2010" attached to the Memorandum of Understanding signed on December 19, 2006 between the Ministry of Trade of the Socialist Republic of Vietnam and the Ministry of Industry and Trade of the Lao People's Democratic Republic on amending and supplementing the Memorandum of Understanding between the Ministry of Trade of the Socialist Republic of Vietnam and the Ministry of Industry and Trade of the Lao People's Democratic Republic on goods enjoying preferential import tariff rates (annexed) shall be considered as originating from the Lao People's Democratic Republic if:
(i) Not less than 30% of the product content originates from either Party; or
(ii) If the total value of non-originating materials, parts, or products from outside the territory of one Party does not exceed 70% of the value of the product calculated according to the FOB price produced or obtained provided that the final process in the production process is carried out within the territory of that Party.
(iii) Within the scope of this Agreement, the origin criteria set forth in Rule 4(d)(ii) will be referred to as "Vietnam-Laos Content Ratio." The 30% Vietnam-Laos Content Ratio will be calculated as follows:
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Value of non-Vietnam-Laos materials |
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Value of components of undetermined origin |
* 100% = <70% |
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FOB Price |
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Therefore, Vietnam-Laos Content Ratio = 100% - non-Vietnam-Laos materials = at least 30%
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentAmend Article 1 "Guidelines for Filling Out Certificate of Origin Form S," Appendix 3 "Guidelines for Implementing the Regulations on Issuing Vietnam's Certificate of Origin Form S for Goods to Enjoy Preferential Tariffs under the Vietnam-Laos Agreement" as follows:
- Box 4: Enter the import tariff rate of the importing country (Lao PDR) in Box 4 of the Certificate of Origin Form S as follows:
"Tariff rate:....%"
After the importation of goods, the customs authority at the port or place of importation will mark appropriately before returning it to the issuing authority that issued this Certificate of Origin Form S.
Article 3.
1. This Decision replaces Decision No. 2368/2005/QĐ-BTM dated September 16, 2005 of the Minister of Trade regarding the amendment and supplementation of the Regulations on Issuing Vietnam's Certificate of Origin Form S for Goods to Enjoy Preferential Tariffs under the Agreement on Economic, Cultural, Scientific and Technological Cooperation between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic.
2. This Decision takes effect 15 days after its publication in the Official Gazette.
Article 4. The Directors of the Import-Export Department, the Director of the Asia-Pacific Department, Heads of agencies and units under the Ministry of Trade, relevant organizations and individuals are responsible for implementing this Decision./.
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DEPUTY MINISTER (Signed) |
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