Circular No. 07/2006/TT-BTM guiding procedures for issuing and managing Certificates of Origin (C/O) pursuant to Decree No. 19/2006/NĐ-CP dated February 20, 2006 of the Government detailing the Law on Trade regarding the origin of goods.

CIRCULAR

Guidelines for issuing and managing the issuance of Certificates of Origin pursuant to

Decree No. 19/2006/NĐ-CP dated February 20, 2006 of the Government detailing the Law on Trade regarding the origin of goods

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;

The Ministry of Trade hereby issues guidelines for the procedures for issuing and managing the issuance of Certificates of Origin as follows:

Pursuant to Decree No. 19/2006/NĐ-CP dated February 20, 2006, promulgated by the Government detailing the Law on Commerce regarding the origin of goods;

a) This Circular guides the procedures for issuing and managing the issuance of Certificates of Origin (hereinafter referred to as C/O) for:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

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- Goods exported that are not eligible for preferential customs duties and non-tariff benefits as provided for in Decree No. 19/2006/NĐ-CP dated February 20, 2006 of the Government detailing the Law on Trade regarding the origin of goods;

- Goods exported that are eligible for preferential treatment under the Generalized System of Preferences (GSP) and other preferential regimes, except those specified in point b, Clause 1, Section I of this Circular.

b) For goods exported to countries and territories eligible for preferential customs duties or non-tariff benefits under international treaties to which Vietnam is a party, the issuance of C/O shall be carried out in accordance with documents issued by the Ministry of Trade guiding the implementation of the rules of origin of relevant international treaties.

2. Forms of C/O

a) The forms of C/O issued according to the procedures stipulated in this Circular include:

- Form A C/O for products of Vietnam exported to countries and regions providing Vietnam with GSP;

- Textile C/O for textile products of Vietnam exported under international agreements to which Vietnam is a member;

- Handicraft Textile C/O for handicraft textile products of Vietnam exported to the EU under Protocol D supplementing the Textile Agreement between Vietnam and the EU;

- Coffee C/O for coffee products exported from Vietnam in accordance with the regulations of the International Coffee Organization;

- Other types of C/O as prescribed by the importing country or stipulated in other international agreements to which Vietnam is a member;

- Form B C/O for export products of Vietnam in cases where the exporter does not request any of the above-mentioned C/O forms.

b) Each type of goods will generally be issued one of the C/O forms listed in point a, Clause 2, Section I of this Circular. For coffee exports, in addition to the Coffee C/O for coffee products exported from Vietnam in accordance with the regulations of the International Coffee Organization, the exporter may also request Form A or Form B. Additionally, the C/O issuing organization may issue other forms of C/O as prescribed by the importing country.

c) The C/O forms mentioned in Clause 2, Section I of this Circular shall be issued by the C/O issuing organization.

3. Methods of Issuing C/O

C/O shall be issued in two methods as follows:

a) Issuing C/O on paper: This is the method of directly issuing paper C/O to enterprises at the C/O issuing organization;

b) Issuing electronic C/O: This is the method of issuing C/O through the Electronic Management and Issuance System for Certificates of Origin of the Ministry of Trade (hereinafter referred to as eCOSys), approved for implementation by Decision No. 0519/QĐ-BTM dated March 21, 2006, and other electronic C/O issuance methods subsequently approved by the Ministry of Trade for implementation;

c) Conditions for participating in eCOSys shall be announced specifically by the Ministry of Trade when the system is actually implemented.)4. Responsibilities of the Applicant for C/O

The applicant for C/O shall have the following responsibilities:

a) To prepare and submit the trader's file to the C/O issuing organization for traders requesting C/O for the first time;

b) To prepare and submit a complete application file for C/O to the C/O issuing organization;

c) To prove that the exported goods meet the origin criteria and facilitate the C/O issuing organization and the inspection organization in verifying the origin of the goods;

d) To bear legal responsibility for the accuracy and truthfulness of the contents declared in the trader's file and the application file for C/O, as well as the origin of the exported goods, including in cases where the exporter has authorized them;

đ) To bear legal responsibility for the accuracy and truthfulness of the electronic application file in cases where the enterprise requests electronic C/O;

e) To promptly report to the C/O issuing organization where the trader has requested C/O about consignments rejected by the importing country due to refusal to recognize C/O issued by Vietnamese C/O issuing organizations (if any).

5. Responsibilities of the C/O Issuing Organization

The C/O issuing organization shall have the following responsibilities:

- To guide the applicant for C/O if requested;

- To receive and review the trader's file and the application file for C/O;

- To verify the actual origin of the product when necessary;

- To issue C/O when the goods meet the origin criteria and the application file complies with the provisions of this Circular;

- To store C/O files;

- To send the signature samples of authorized signatories of C/O and the seal of the C/O issuing organization to the Department of Import-Export of the Ministry of Trade or the Vietnam Chamber of Commerce and Industry (for units under the Chamber) to register with the customs authority of the importing country;

- To handle complaints about C/O in accordance with Clause 1, Section IV of this Circular;

- To keep confidential all documents related to the verification and confirmation of origin.

6. Responsibilities of the Inspection Organization

- To inspect the origin of goods when requested by the applicant for C/O;

- Inspectors must have specialized knowledge about the origin of goods when conducting inspections on origin.

II. PROCEDURES FOR ISSUING C/O

1. Registration of Trader's File

a) When submitting the first application for C/O to the C/O issuing organization, the applicant for C/O must submit the following documents:

- Registration of the authorized signatory's signature for the Application for C/O and the trader's seal (Annex I);

- Business registration certificate of the trader (certified true copy);

- Tax code registration certificate (certified true copy);

- List of production facilities of the trader (Annex II - if applicable).

b) Any changes in the trader's file must be promptly reported to the C/O issuing organization responsible for issuing C/O. The trader's file must be updated every two years.

- List of production facilities of the trader (Annex II - if applicable).

b) Any changes in the Trader's File must be promptly notified to the Issuing Organization for C/O where it is registered to obtain a C/O. The Trader's File must be updated every two (02) years;

c) A trader requesting an Origin Certificate (C/O) shall only be considered for issuance of the C/O at the location where they have registered their business file;

d) In cases where a C/O was previously requested but the business file was not registered, such requests must be completed within three (03) months from the date this Circular takes effect.

2. The application package for requesting an Origin Certificate (C/O)

a) The application package for requesting an Origin Certificate (C/O) includes:

- A fully and properly filled-out request form for issuing an Origin Certificate (Annex III);

- An Origin Certificate form that has been fully filled out, including one (01) original copy and three (03) duplicate copies. The original copy and one duplicate copy will be sent by the Exporter to the Importer to submit to the customs authority at the port or import location. The second duplicate copy will be kept by the Issuing Organization. The remaining duplicate copy will be retained by the Exporter. If required by the importing country, the applicant may request the Issuing Organization to issue more than three (03) duplicate copies of the C/O;

- Export declaration forms that have been processed through customs (a certified copy with the signature of an authorized person and the stamp "true copy"), except in cases where exported goods do not require an export declaration form according to the law. In cases of justifiable reasons, the applicant may submit this document later, but not later than thirty (30) days from the date of issuance of the C/O;

b) If deemed necessary, the Issuing Organization may request the applicant to provide additional documents related to the exported products, such as: import declaration forms for raw materials and components; export permits; purchase and sale contracts; value-added tax invoices for purchasing raw materials and components domestically; samples of raw materials and components or exported products; sea waybills; air waybills, and other documents to prove the origin of the exported products;

c) For businesses participating in the eCOSys system, all documents will be electronically signed by the trader and automatically transmitted to the Issuing Organizations. The Issuing Organizations will base their verification on the online application package to check the validity of the information and issue the C/O to the trader upon receipt of a complete paper application package;

3. Acceptance of the Application Package

When the applicant submits the application package, the receiving officer is responsible for accepting it. The receiving officer must provide a written notice of requirements, issue a receipt for the application package, and hand over a copy to the applicant when the Issuing Organization requests additional documents specified in point b, Clause 8, or when the applicant requests it. In cases requiring further verification, the deadline must be clearly stated as prescribed in point b, Clause 4, Section II of this Circular;

4. Issuance of the Origin Certificate (C/O)

a) The time limit for issuing the C/O shall not exceed three (03) working days from the date the applicant submits a complete and valid application package;

b) In cases where necessary, the Issuing Organization may also conduct an inspection at the place of production if it deems that the review of the application package alone is insufficient grounds for issuing the C/O or if there are indications of violations of laws regarding previously issued C/Os. The results of the inspection must be recorded in a report. The report must be signed by the inspector, the applicant, and/or the exporter. If the applicant and/or the exporter do not sign the report, the inspector will sign it after stating the reason. The time limit for issuing the C/O in this case shall not exceed five (05) working days from the date the applicant submits a complete application package;

c) In all cases, the verification period shall not hinder the delivery or payment of the exporter, unless such hindrance is due to the fault of the exporter;

5. Retroactive Issuance of the Origin Certificate (C/O)

In exceptional cases where the C/O is not issued at the time of export due to errors by the C/O issuing staff or due to force majeure or justifiable reasons of the applicant, the C/O may be issued retroactively and become effective from the date of delivery but not exceeding one (01) year from the date of delivery to the actual date of issuance, and must clearly state: "ISSUED RETROACTIVELY" (issued retroactively and effective from the date of delivery) on the C/O;

6. Reissuance of the Origin Certificate (C/O)

a) In cases where the C/O is lost, misplaced, or damaged, the applicant wishing to reissue it must submit a request letter to the organization that originally issued the C/O, specifying the reason for reissuance, submitting the application package, the original C/O, and any duplicates (if available). The reissued C/O will bear the number and date of the original C/O and be stamped "CERTIFIED TRUE COPY". This reissued C/O must be issued not later than one (01) year from the date of issuance of the original C/O. The time limit for reissuance shall not exceed three (03) days from the date the Issuing Organization receives the request for reissuance of the C/O;

b) In cases where it is necessary to split the C/O into two (02) or more sets, the applicant must submit a request letter to the Issuing Organization specifying the reason for splitting the C/O, submitting the application package, the original C/O, and any duplicates (if available). In this case, one set of the reissued C/O will bear the number and date of the original C/O. The remaining sets will bear new numbers and dates of issuance;

c) In cases where goods need to be re-imported for recycling or transferred to another importing country, the applicant must submit a request letter to the Issuing Organization, specifying the reason for reissuance along with the original C/O and any duplicates (if available). If at the time of the request, the original C/O has not been recalled, the reissued C/O will bear a new number and date of issuance and will clearly print in the appropriate box on the C/O form: "THIS C/O REPLACES THE C/O No. (original C/O number) DATED (date of issuance of the original C/O)";

7. Refusal to Issue the Origin Certificate (C/O)

a) The Issuing Organization has the right to refuse to issue the C/O in the following cases:

- The applicant has not completed the registration of the business file as stipulated in Clause 1, Section II of this Circular;

- The application package for requesting the C/O is inaccurate or incomplete as stipulated in Clause 2, Section II of this Circular;

- The applicant has not submitted outstanding documents as stipulated in point a, Clause 2, Section II of this Circular;

- The application package contains conflicting contents;

- Submission of the C/O application package at a location other than the one where the business file was registered;

- The C/O form is filled out in handwriting, heavily erased, blurred and unreadable, or printed in multiple ink colors;

- There is legal evidence proving that the product does not have Vietnamese origin or the applicant has engaged in fraudulent or dishonest behavior in proving the origin of the product.

b) When refusing to issue a Certificate of Origin (C/O), the issuing organization must notify in writing the reasons for refusal to the applicant within three (03) working days from the date of refusal.

8. Issuance Fee for C/O

The applicant for C/O shall pay the issuance fee for C/O to the issuing organization. The issuance fee for C/O shall be set by the issuing organization in accordance with the current regulations of the Ministry of Finance on fees and charges. The levels of issuance fees for C/O must be publicly displayed at the place of issuance.

9. Rechecking of Origin of Goods upon Request of Importing Country

In case the customs authority of the importing country or territory or competent authorities of Vietnam request to verify the authenticity of the origin of goods, the issuing organization of Vietnam will conduct verification of the origin of such goods and report back to the requesting authority as soon as possible but not later than six (06) months from the date of receipt of the request for verification. If the issuing organization cannot respond within six (06) months, it must inform the requesting customs authority.

III. ORGANIZATION AND MANAGEMENT OF C/O ISSUANCE

The training institution is responsible for establishing records for storage after each course for at least five years to serve inspection by competent state agencies and reissuance of certificates to students, including:

Copies of C/O issued by the issuing organization and application files for C/O must be retained by the issuing organization, exporter, and applicant for C/O for a period of three (03) years from the date of issuance of C/O. For the original C/O, the exporter and applicant for C/O must retain the exact copy issued by the issuing organization. Photocopies of the original C/O copy only have reference value.

2. Authority to Sign C/O

The Minister of Trade or the Chairman of the Vietnam Chamber of Commerce and Industry designates individuals authorized to sign C/O according to each type of C/O.

3. Issuing Organizations

a) Issuing organizations are regional import-export management departments under the Ministry of Trade and units under the Vietnam Chamber of Commerce and Industry;

b) The Vietnam Chamber of Commerce and Industry delegates its subordinate units to issue C/Os and is responsible for their activities. Delegation and termination of delegation must be promptly reported to the Ministry of Trade for handling related matters;

c) The issuance of Form A Certificates of Origin for footwear exported to the EU market is carried out by regional import-export management departments directly under the Ministry of Trade in Hanoi, Hai Phong, Da Nang, Dong Nai, Binh Duong, Ho Chi Minh City, and Vung Tau;

d) The Ministry of Trade delegates the Vietnam Chamber of Commerce and Industry to issue the remaining types of C/O listed in point a, Clause 2, Section I of this Circular. Lists of issuing organizations will be announced periodically by the Ministry of Trade and the Vietnam Chamber of Commerce and Industry;

đ) In case of discovering violations in the activities of issuing organizations, the Ministry of Trade will suspend the issuance of C/O by that organization;

e) The Ministry of Trade publicly announces lists of issuing organizations on its website.

4. Reporting System for Information Updates

a) Issuing organizations must implement a daily information update system (including cases where no C/O was issued on that day) regarding the situation of C/O issuance and send it to the Ministry of Trade. Information updates must comply with standards prescribed by the Ministry of Trade;

b) In case no report is received within five (05) working days from the last reporting date, the Ministry of Trade will issue a first reminder letter. Within ten (10) working days from the last reporting date, if no report is still received, the Ministry of Trade will issue a second reminder letter. After fifteen (15) working days from the last reporting date, if no report is still received, the Ministry of Trade will issue a decision to suspend the issuance of C/O by that organization and publicize it on the Ministry's website;

c) The Ministry of Trade guides and monitors the issuance of C/O to ensure compliance with regulations.

IV. DISPUTE RESOLUTION AND VIOLATION HANDLING

1. Dispute Resolution Authority

Exporters and applicants for C/O have the right to lodge complaints as follows:

a) In case the C/O is issued by regional import-export management departments under the Ministry of Trade, the complaint should be lodged with the issuing department. The department must reply within three (03) working days. If dissatisfied with the reply, the applicant for C/O has the right to lodge a complaint with the Minister of Trade or file a lawsuit with the Administrative Court in accordance with the law on complaints and appeals;

b) In case the C/O is issued by the Vietnam Chamber of Commerce and Industry, the complaint should be lodged with the Vietnam Chamber of Commerce and Industry. The chamber must reply within three (03) working days from the date of receipt of the complaint. If dissatisfied with the reply, the applicant for C/O has the right to lodge a complaint with the Minister of Trade or file a lawsuit with the Administrative Court in accordance with the law on complaints and appeals.

2. Disciplinary Actions

Any fraudulent acts concerning Certificates of Origin will be handled in accordance with the decree on administrative penalties in the field of trade. If serious consequences arise, criminal responsibility may be pursued depending on the nature and extent of the violation. In case the violation causes damage to state interests or those of agencies, organizations, or individuals, compensation for damages must be provided in accordance with the law.

3. Revocation of Issued C/O

The issuing organization will revoke the issued C/O in the following cases:

a) The applicant for C/O forges any document in the submitted dossier. Additionally, the issuing organization will include the name of the exporter who forged the document or made false declarations in the list of applicants for C/O requiring stricter checks when issuing C/O, and report the forgery to the competent authorities for handling;

b) The issued C/O does not meet the origin criteria.

V. IMPLEMENTATION PROVISIONS

1. Effective date

This Circular takes effect fifteen (15) days after its publication in the Official Gazette. During implementation, if any difficulties arise, organizations and individuals should promptly reflect them to the Ministry of Trade for resolution at the address: