Circular No. 10/2006/TT-BTM amends and supplements Circular No. 08/2006/TT-BTM on guiding the method for determining origin for export and import goods with non-originating status 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 No. 10/2006/TT-BTM amends and supplements Circular No. 08/2006/TT-BTM on the method for determining origin for goods with non-originating status, pursuant to Decree No. 19/2006/NĐ-CP. This Circular provides detailed regulations on the application of the criterion 'Change in Tariff Classification' for specific cases.

Số hiệu10/2006/TT-BTM
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Industry and Trade
Người kýPhan Thế Ruệ — Thứ trưởng
Cập nhật29/06/2026
NgànhIndustry and Trade
Lĩnh vựcUncategorized
Ngày ban hành01/06/2006
Ngày áp dụng27/06/2006
Ngày hết hiệu lực25/11/2021
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 10/2006/TT-BTM amends and supplements Circular No. 08/2006/TT-BTM on the method for determining origin for goods with non-originating status, pursuant to Decree No. 19/2006/NĐ-CP. This Circular provides detailed regulations on the application of the criterion 'Change in Tariff Classification' for specific cases.

Các điểm cốt lõi

  • Goods not listed in the Appendix of Circular No. 08/2006/TT-BTM but listed in the Appendix of this Circular shall continue to be applied according to Circular No. 08/2006/TT-BTM.
  • Goods produced that do not belong to the Appendix issued together with Circular No. 08/2006/TT-BTM and this Circular will apply the criterion 'Change in Tariff Classification'. In cases where the ratio between the value of non-originating materials (calculated based on the price stated in the import contract) having the same HS code and the value of exported goods (calculated based on FOB price) does not exceed 15%.
  • This Circular takes effect from the date of publication in the Official Gazette, fifteen days thereafter.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Helps businesses accurately determine the origin of goods, avoiding violations of laws on origin and import duties.
  • Negative impact: May cause difficulties for businesses in applying the criterion 'Change in Tariff Classification' if they do not have full information about production materials.

❓ Câu hỏi thường gặp

Which goods will continue to be applied according to Circular No. 08/2006/TT-BTM?

Goods not listed in the Appendix of this Circular but listed in the Appendix of Circular No. 08/2006/TT-BTM shall continue to be applied according to Circular No. 08/2006/TT-BTM.

What ratio allows goods to be recognized as having origin?

The ratio between the value of non-originating materials (calculated based on the price stated in the import contract) having the same HS code and the value of exported goods (calculated based on FOB price) does not exceed 15%.

When does this Circular take effect?

This Circular takes effect from the date of publication in the Official Gazette, fifteen days thereafter.

For which case is the criterion 'Change in Tariff Classification' applicable?

The criterion 'Change in Tariff Classification' is applicable to goods produced that do not belong to the Appendix issued together with Circular No. 08/2006/TT-BTM and this Circular.

Toàn văn

MINISTRY OF TRADE

\

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

Number: 10/2006/TT-BTM

Hanoi, June 1, 2006

CIRCULAR

Amending and supplementing Circular No. 08/2006/TT-BTM on

guiding the method for determining origin for export goods,

imported goods with non-pure origin according 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;

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;

The Ministry of Trade amends and supplements some provisions in Circular No. 08/2006/TT-BTM dated April 17, 2006 on guiding the determination of origin for export goods, imported goods with non-pure origin as follows:

1. Amending and supplementing Clause 4, Part II of Circular No. 08/2006/TT-BTM as follows:

"a) Issuing an amended and supplemented Annex for the Annex prescribed in Circular No. 08/2006/TT-BTM. Goods not listed in the Annex of this Circular but listed in the Annex of Circular No. 08/2006/TT-BTM will continue to be applied according to Circular No. 08/2006/TT-BTM;

b) Goods produced that are not included in the Annex issued together with Circular No. 08/2006/TT-BTM and this Circular shall apply the "Change of Harmonized System Code" criterion. In case the goods produced have a Harmonized System code identical to that of raw materials without origin, such goods will still be recognized as having origin from the country or territory where the final production process takes place, provided that the ratio between the value of raw materials without origin (calculated based on the import contract price) and the value of exported goods (calculated based on the Free On Board price) does not exceed 15% (fifteen percent)."

2. Implementation Clauses

This Circular takes effect 15 days from the date of publication in the Official Gazette.

DEPUTY MINISTER
DEPUTY MINISTER

Phan Tieu Ruye

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Bản đồ quan hệ

10/2006/TT-BTM
Circular No. 10/2006/TT-BTM amends and supplements Circular No. 08/2006/TT-BTM on guiding the method for determining origin for export and import goods with non-originating status 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.
Expired

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