Joint Circular No. 09/2000/TTLT/BTM-TCHQ on the determination and verification of the origin of goods

JOINT CIRCULAR

Regarding the determination and verification of the origin of goods

____________________

Pursuant to the Customs Law dated February 20, 1990;

Pursuant to Decree No. 94/1998/NĐ-CP dated November 17, 1998, issued by the Government, detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax Law and Import Tax Law;

Pursuant to Decree No. 16/1999/NĐ-CP dated March 27, 1999, issued by the Government, on customs procedures, customs supervision, and customs fees;

Ensuring compliance with the Export Tax Law, the Import Tax Law, other relevant tax laws, and state management policies for goods;

Ensuring compliance with international treaties related to import and export activities that Vietnam has signed or recognized;

After reaching consensus with the Ministry of Science and Technology, the Ministry of Finance, the Ministry of Industry, and the Ministry of Planning and Investment;

The Ministry of Commerce and the General Department of Customs provide detailed guidance on the determination and verification of the origin of exported and imported goods as follows:

I. GENERAL PROVISIONS

1. The origin of exported and imported goods shall be determined based on the actual goods, certificates of origin, customs declarations, and other documents included in the customs dossier.

2. The certificate of origin for exported and imported goods (Certificate of Origin, hereinafter referred to as C/O) stipulated in this Circular is a document issued by an authorized agency or organization certifying the origin of a consignment of exported or imported goods.

3. The country of origin of goods is the country where the goods were produced or processed in accordance with the provisions on origin set forth in Appendix attached hereto.

4. A third country (transit country) is the country through which goods pass, accumulate, transship, or transit to reach the importing country (including goods that undergo import procedures in that country before being re-exported). Goods passing through a third country do not change their origin if only simple activities related to storage or packaging are carried out in that country (Appendix attached hereto).

5. In cases where an international treaty to which the Socialist Republic of Vietnam is a party or participant has taken effect and provides different provisions from those stipulated in this Circular, the provisions of such international treaty shall apply.

6. Exporters and importers are responsible under the law for the legality and validity of the presented C/O. Any fraudulent acts regarding the C/O by importers or exporters will be dealt with according to current laws.

II. VERIFICATION OF THE ORIGIN OF EXPORTED GOODS

1. Authorized agencies issuing C/Os in Vietnam:

a) Ordinary C/Os are issued by the Vietnam Chamber of Commerce and Industry or other authorized agencies in accordance with the law.

b) C/Os for goods benefiting from preferential treatment under agreements or arrangements between Vietnam and other countries, groups of countries, or international economic organizations are issued by the Ministry of Commerce or designated agencies by the Government.

c) C/Os for goods produced in industrial zones or export processing zones are issued by the Management Board of industrial zones or export processing zones.

2. Requirement for C/O in the following cases:

a) Exported goods related to commitments specified in international treaties with countries or international organizations to which Vietnam is a party or participant.

b) For other goods, if the commercial contract contains a clause requiring a C/O.

3. Verification of C/O

a) Customs authorities shall verify C/Os only when there is suspicion of fraud to take advantage of preferential regimes for goods subject to mutual preferential commitments that Vietnam has concluded with countries, groups of countries, or international economic organizations.

b) The verification procedure shall be coordinated between the customs authority and the authorized agency issuing the C/O.

4. Time for presenting C/O

a) The time for presenting C/O is the time when the customs authority receives the export goods dossier to register the customs declaration.

b) If at the time the customs authority receives the export goods dossier to register the customs declaration, the exporter does not have a C/O, the submission of the C/O may be deferred for up to 60 days from the date of registering the customs declaration. While the exporter has not yet obtained a C/O to present, the customs authority will still process the export procedures based on the exporter's written commitment and responsibility under the law regarding the origin of the consignment.

III. VERIFICATION OF THE ORIGIN OF IMPORTED GOODS

1. C/O must be submitted to the customs authority in the following cases:

a) Goods originating from countries entitled to Vietnam’s preferential import tariffs or other management regimes under Vietnamese law or international agreements or arrangements between Vietnam and other countries, groups of countries, or international economic organizations, which the importer wishes to benefit from.

b) Types of goods notified by the State or international organizations as potentially harmful to public health or environmental hygiene during a certain period.

2. The following cases do not require submission of C/O:

a) Imported goods originating from countries not listed in the list of countries entitled to Vietnam’s preferential import tariffs.

b) Imported goods for which the importer does not request preferential import tariffs from Vietnam.

c) Non-commercial imports; small-scale imports; second-hand imports; certain agricultural products such as fresh flowers and fruits imported from neighboring countries sharing land borders with Vietnam, and other commercial imports with a total value not exceeding US$60. The origin of goods in these cases shall be determined based on the actual goods, related documents, and the customs declaration self-declared by the importer, but customs officers must clearly record the basis for determining the origin and the country of origin in the customs declaration. If there is insufficient evidence to determine the origin of the goods, customs procedures shall be processed according to the general regulations.

d) Goods with a zero (0%) import tariff rate and exempted from value-added tax at the time of customs clearance.

e) Transit goods.

3. Time for submitting C/O:

a) The time for submitting C/O to the customs authority is the time when the customs authority receives the import goods dossier to register the customs declaration.

b) At the time of registering the Customs Declaration Form, if the importer does not have the Certificate of Origin (CO) to submit to the Customs Authority, they must provide a written request for delayed submission of the CO. During the waiting period for the supplementary submission of the CO, the Customs Authority will process customs procedures according to the regular regime.

c) The time for submitting the written request for delayed submission of the CO is at the time of registering the Customs Declaration Form. The maximum grace period for the CO is 60 days from the date of registering the Customs Declaration Form.

4. Format and model of the Certificate of Origin (CO).

a) The CO submitted to the Customs Authority must be the original and contain all basic contents as follows:

- Issue number of the CO.

- Name and address of the exporter; exporting country.

- Name and address of the importer; importing country.

- Information on cargo transportation (loading place, destination).

- Labels, marks; packaging number and type; description of goods.

- Weight.

- Origin of goods.

- Enterprise requesting issuance of the CO (name, date of application).

- Issuing organization of the CO (name, date of issuance, stamp).

b) In case the CO is not made in English or French, it must be accompanied by a certified translation or signed and stamped by the company director and responsible for it. If there are corrections or erasures on the CO, the issuing authority or organization must affix a stamp confirming these corrections or erasures.

c) The CO must be issued by authorized agencies according to the regulations of the issuing country (Ministry of Trade, Ministry of Industry, Ministry of Finance, Customs Authority, etc.) or other organizations designated by the state (usually Chambers of Commerce or Chambers of Commerce and Industry). In cases where the CO is issued by the manufacturer, it must be confirmed by the competent authority or organization of the issuing country.

d) The issuance date of the CO may precede or follow the loading date onto the means of transport, but must comply with the permitted grace period for delayed submission of the CO.

c) One CO can be issued and confirm the origin for multiple items within an import consignment and only has value for that consignment.

f) A replacement CO due to loss or misplacement must bear the phrase "Certified true copy" in English on the replacement CO.

g) In case the CO is presented outside the prescribed time due to force majeure conditions or valid reasons, the Director of the Provincial or City Customs Department shall examine each specific case and direct resolution within their authority.

h) Once submitted to the Customs Authority, the CO cannot be replaced or modified. The determination of the origin of goods is based on the submitted CO. Except in cases of errors confirmed by the issuing organization, the Customs Authority accepting the supplementary submission of the CO will accept it.

5. Verification of the CO:

a) The CO must be verified to meet the provisions set out in Article 4 above; the content on the CO must correspond with accompanying documents and the actual goods inspected by customs. If the information recorded in the CO differs from other documents and the Customs Authority considers such discrepancies do not affect the purpose of determining the origin of goods and based on reasonable grounds, the CO will be accepted for customs procedures.

b) In case of doubt about the authenticity of the CO, the Customs Authority requests the consignee to provide additional documents to prove it. The time allowed for the consignee to present additional proof documents is 90 days from the date of registering the declaration form; the Customs Authority will only process preferential procedures after the consignee presents proof documents confirming the validity of the CO.

c) For goods imported from countries and territories enjoying MFN treatment when processing import procedures, if the consignee presents a standard CO issued by the authorized organization or agency of the exporting country, the Customs Authority accepts this CO without checking the name of the organization, seal pattern, signature on the CO.

6. Requirements for the CO for goods imported through a third country:

a) For goods produced in a country enjoying preferential treatment but imported from a third country also enjoying preferential treatment, the Customs Authority accepts the CO issued by the third country.

b) For goods originating from a country enjoying preferential treatment but imported from a third country not enjoying preferential treatment, the Customs Authority accepts the CO issued by the third country along with a copy of the CO issued by the country of origin.

c) In cases where goods are sold through several countries before reaching the importing country, the last country from which the goods reach the importing country is considered as the third country.

d) In cases where goods are traded through a third country as an intermediary but transported directly (without passing through the intermediary) from the producing country to Vietnam, the Customs Authority accepts the CO issued by the country of origin provided it complies with documents such as bills of lading, cargo declarations.

7. Other cases:

a) In cases where the importer has a CO for an entire consignment, but only imports part of the consignment, the Customs Authority accepts the CO issued for the entire consignment for the imported portion.

b) In cases of combined origin such as components and spare parts produced in different countries assembled in one country, the Customs Authority accepts the CO issued at the country where the final assembly takes place. Recognition of the assembly country as the country of origin if the assembly activities do not fall under simple operations as specified in Appendix attached;

c) Re-imported goods or exported goods returned to Vietnam with Vietnamese origin, if a CO was presented during export procedures, when re-importing, the Customs Authority only needs to compare the previous export documents with the actual imported goods; if the names, codes, specifications match, the Customs Authority will accept the re-importation procedures as stipulated, without requiring a CO.

8. The Customs Authority will only consider and resolve issues related to the origin of goods within one year, calculated from the date of registering the Customs Declaration Form.

IV./ IMPLEMENTATION ORGANIZATION

1. This Circular takes effect 15 days from the date of signing. All previous guiding documents related to the regulations on the origin of exported and imported goods are abolished (except for documents specifying the origin of goods under international agreements or treaties to which Vietnam is a party).

2. The Customs Bureaus and Departments of Commerce of the provinces and cities shall implement based on the above regulations; in case of any difficulties arising, they shall report uniformly to the General Department of Customs and the Ministry of Trade for instructions to resolve.