Circular No. 10/2022/TT-BCT amends and supplements some Circulars regulating the implementation of the Rules of Origin for goods under the ASEAN Trade in Goods Agreement.

CIRCULAR

Amending and supplementing certain Circulars on implementation of

Rules of Origin for Goods under the ASEAN Trade in Goods Agreement

Pursuant to Decree No.98/2017/NĐ-CPdated August 18, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Pursuant to Decree No.31/2018/ND-CPdated March 8, 2018, providing detailed regulations pursuant to the Law on Foreign Trade Management regarding origin of goods;

Implementing the ASEAN Trade in Goods Agreement signed on February 26, 2009 at the 14th Summit Conference in Thailand among the member countries of the Association of Southeast Asian Nations;

Implementing the First Protocol Amending the ASEAN Trade in Goods Agreement signed on January 22, 2019 in Vietnam;

At the proposal of the Director of the Import-Export Department,

The Minister of Industry and Trade issues this Circular amending and supplementing certain Circulars on implementation of Rules of Origin for Goods under the ASEAN Trade in Goods Agreement.

Article 1. Amending and supplementing some Articles of Circular No. 22/2016/TT-BCT dated October 3, 2016 of the Minister of Industry and Trade implementing Rules of Origin for Goods under the ASEAN Trade in Goods Agreement (hereinafter referred to as Circular No. 22/2016/TT-BCT), amended and supplemented by Circular No. 19/2020/TT-BCT dated August 14, 2020 of the Minister of Industry and Trade amending and supplementing Circulars on implementation of Rules of Origin for Goods under the ASEAN Trade in Goods Agreement (hereinafter referred to as Circular No. 19/2020/TT-BCT)

1. Replacing Appendix VII - Issuance and Verification of C/O at Clause 7, Article 2 of Circular No. 22/2016/TT-BCT (which has been replaced by Appendix I at Clause 1, Article 1 of Circular No. 19/2020/TT-BCT) with Appendix I attached hereto.

2. Replacing Appendix VIII - Model C/O D at Clause 8, Article 2 of Circular No. 22/2016/TT-BCT (which has been replaced by Appendix II at Clause 2, Article 1 of Circular No. 19/2020/TT-BCT) with Appendix II attached hereto.

3. Replacing Appendix IX - Guidelines for Declaration of C/O at Clause 9, Article 2 of Circular No. 22/2016/TT-BCT (which has been replaced by Appendix III at Clause 3, Article 1 of Circular No. 19/2020/TT-BCT) with Appendix III attached hereto.

Article 2. Abolishing some Articles of Circular No. 19/2020/TT-BCT

Abolishing Clause 1, Clause 2, and Clause 3, Article 1 of Circular No. 19/2020/TT-BCT.

Article 3. Transitional Provisions

C/O model D as prescribed in Appendix II attached to Circular No. 19/2020/TT-BCT shall be issued until October 31, 2022 and accepted by customs authorities within the time limit stipulated in Article 15 of Appendix I attached to this Circular.

Article 4. Implementation provisions

1. This Circular takes effect from July 16, 2022.

2. In cases where the documents referred to in this Circular are replaced or amended, they shall be implemented according to the replacement document or the amended document.

3. The guidance contents and uniform understanding related to Rules of Origin agreed upon by the Member States through periodic rotation or consensus at the reports of the ATIGA Implementation Committee and the Sub-Committee on Rules of Origin ASEAN shall serve as the basis for organizations issuing C/O and customs authorities to implement.

 

ANNEX I

MECHANISMS FOR CERTIFICATION OF ORIGIN AND VERIFICATION AND AUDIT OF ORIGIN OF GOODS
(Issued together with Circular No. 10/2022/TT-BCT dated June 1, 2022 of the Minister of Industry and Trade)

Article 1. Definitions

1. "PLF" means the Legal Framework Agreement on the Implementation of the ASEAN Single Window Mechanism signed in Hanoi, Vietnam on September 4, 2015.

2. ASW (ASEAN Single Windows) means the ASEAN Single Window mechanism as defined in Clause a, Article 5 of the Legal Framework Agreement on the Implementation of the ASEAN Single Window Mechanism (PLF).

3. NSW (National Single Windows) means the National Single Window portal as defined in Clause c, Article 5 of the PLF.

4. "Competent Authority" means the government authority of the exporting Member State authorized to issue Approval Letters for traders to self-certify the origin of goods (hereinafter referred to as Approval Letter).

5. "Organization issuing C/O" means the agency or organization designated or authorized by the government of the exporting Member State to issue C/O. Information on organizations issuing C/O is notified to all other Member States according to the provisions of this Appendix.

6. "Electronic C/O" means a C/O established in accordance with the document "Guidelines for Implementing Messages and Processing Specifications for Electronic ATIGA Form D Certificate of Origin" and transmitted electronically between Member States via ASW in accordance with the security and confidentiality provisions set out in Article 9 of the PLF.

7. "Exporter" means an individual or legal entity permanently resident or having a place of business within the territory of a Member State where the goods are exported by that exporter.

8. "Eligible Exporter" means an exporter who has been issued an Approval Letter by the Competent Authority of the exporting Member State.

9. "Importer" means an individual or legal entity permanently resident or having a place of business within the territory of a Member State where the goods are imported by that importer.

10. "Producer" means an individual or legal entity carrying out production activities within the territory of a Member State as specified in Article 1 of Appendix I attached to Circular No.22/2016/TT-BCT .

11. "Self-certification of origin of goods" means the eligible exporter's declaration of the origin of exported goods on commercial documents instead of Form D C/O.

12. "Certificate of Origin of Goods" means a document certifying that the exported goods meet the rules of origin as prescribed in Circular No. 22/2016/TT-BCT. A Certificate of Origin of Goods includes:

a) Certificate of Origin (C/O) Form D; or

b) Electronic Certificate of Origin (C/O) Form D; or

c) Self-certification of origin of goods.

13. "Back-to-back Certificate of Origin of Goods" means a certificate of origin of goods issued or issued by the intermediate exporting Member State based on one or more Certificates of Origin of Goods of the initial exporting Member State.

Article 2. Sample signatures and seals of the organization issuing the Certificate of Origin (C/O) and information of eligible exporters

1. Member States shall submit to the ASEAN Secretariat a list of names, addresses, sample signatures, and sample seals of the organizations issuing the C/O in both paper and electronic formats for electronic notification to other Member States. Any changes to the aforementioned lists of Member States must be immediately notified through similar procedures.

2. Sample signatures and sample seals of the organizations issuing the C/O shall be updated annually. Any C/O issued by a person whose name is not on the list provided for in Clause 1 of this Article shall not be accepted by the importing Member State.

In the case where only electronic Model D C/Os are issued, the exporting Member State does not need to provide the sample signatures and sample seals of the organization issuing the C/O as specified in Clause 1 of this Article.

3. Immediately upon issuance of the Approval Document, Member States shall provide information about eligible exporters to update the ASEAN self-certification origin database. The information of eligible exporters includes:

a) Legal name and address of the eligible exporter.

b) Self-certification origin goods code number.

c) Date of issuance and expiration date (if applicable) of the Approval Document.

d) List of self-certified origin goods of the eligible exporter, including a description of the goods and the Harmonized System (HS) code at the six-digit level or the product code according to the ASEAN Integrated Tariff (AITN).

đ) A list of no more than ten authorized signatories for each eligible exporter's declaration of origin content accompanied by sample signatures.

In the event of revocation or suspension of the effectiveness of the Approval Document or any change to the information provided in this clause, Member States shall immediately update the ASEAN self-certification origin database.

4. The self-certification origin document shall not be accepted by the importing Member State in the following cases:

a) The exporter is not listed in the ASEAN self-certification origin database.

b) The declarant of the origin content is not listed in the ASEAN self-certification origin database.

c) The declared origin goods do not fall within the list of goods updated in the ASEAN self-certification origin database.

Article 3. Documents Proving Origin of Goods

1. To determine the origin of goods, the organization issuing the C/O and the competent authority have the right to request traders to present additional proof documents or conduct inspections if deemed necessary.

2. Member States allow traders to submit documents proving the origin of goods in electronic form (if available) to carry out checks on the Certificate of Origin document in accordance with the regulations of that Member State.

Article 4. Pre-Export Inspection

1. For exported goods, the manufacturer, exporter, or authorized representative may apply to the organization issuing the C/O or the competent authority for a pre-export inspection of the origin of goods or issuance of the Approval Document as prescribed by that Member State. The results of such inspections, reviewed periodically or when necessary, shall be considered as documentation for determining the origin of exported goods. Pre-export inspection may not be required for goods whose origin can easily be determined based on their nature.

2. For domestically purchased raw materials, the declaration of the manufacturer of the exported goods shall be considered a valid document for determining the origin of the goods.

Article 5. Submission of Application for Issuance of Certificate of Origin (C/O)

1. When exporting goods, the Exporter or the Authorized Person shall submit an application for issuance of C/O along with necessary documents to prove that the exported goods meet the conditions for issuance of C/O.

2. Qualified Exporters may submit an application for issuance of C/O instead of self-certifying the origin of goods.

Article 6. Examination of Application for Issuance of C/O

The organization issuing C/O shall examine the application for issuance of C/O according to regulations to ensure:

1. The application for issuance of C/O and the C/O Form D are fully completed and signed by an authorized person.

2. The origin of goods complies with the provisions set out in Appendix I issued together with Circular number 22/2016/TT-BCT .

3. Other contents declared on the C/O are consistent with accompanying documents.

4. The description of goods, quantity and weight of goods, marks and numbers of packages, type of packaging are consistent with the exported goods.

5. Multiple items can be declared on the same C/O provided each item meets the applicable origin requirements for that item.

Article 7. C/O Form D

1. C/O Form D must be made in English, on white A4 paper, conforming to the model specified in Appendix II issued together with this Circular.

2. A set of C/O consists of one original and two copies.

3. Each C/O has a unique reference number assigned by the issuing organization.

4. Each C/O bears the signature and seal of the issuing organization. The signature and seal of the issuing organization may be handwritten and stamped or implemented electronically. Member States may accept electronic signatures and seals in accordance with their own laws.

5. The original C/O is sent by the Exporter to the Importer to submit to the customs authority of the importing Member State at the port or place of importation. The second copy is retained by the issuing organization of the exporting Member State. The third copy is retained by the Exporter.

Article 8. Recording Origin Criteria

C/O Form D issued by the exporting Member State must clearly record the origin criteria in Box No. 8.

Article 9. Handling Errors on C/O

Erasing or writing additional information on the C/O is not permitted. Any correction must be made in one of the following ways:

1. Striking out the incorrect part and supplementing the necessary information. All such changes must be approved by the authorized person signing the C/O and certified by the issuing organization. Blank spaces must be crossed out to prevent further entries.

2. Issuing a new C/O to replace the erroneous C/O.

Article 10. Issuance of C/O

1. Depending on the presentation of necessary documents, the C/O may be issued before or at the time of export. Goods exported must have origin in compliance with the provisions set out in Appendix I of Circular number 22/2016/TT-BCT .

2. In exceptional cases where the C/O is not issued within the time limit stipulated in Clause 1 of this Article due to errors, omissions, or other valid reasons, the C/O may be issued later but not more than one year from the date of export and must be marked in the "Issued Retroactively" box.

Article 11. Lost, Misplaced, or Damaged C/O

In case the C/O is lost, misplaced, or damaged, the Exporter may submit an application to the issuing organization to issue a certified true copy of the original C/O Form D and the third copy. The issuing organization will issue a certified true copy based on the export documents retained by the issuing organization, and this copy must bear the phrase "CERTIFIED TRUE COPY" in Box No. 12 of the C/O. This copy records the date of issuance of the original C/O. This certified true copy is issued within a period not exceeding one year from the date of issuance of the original C/O.

Article 12. Self-certification documents for the origin of goods

1. A qualified exporter shall declare the origin of goods on the commercial invoice when exporting goods with origin.

2. In cases where it is not possible to declare on the commercial invoice at the time of export, a qualified exporter may declare the origin of goods on one of the following documents:

a) Declaration/Acknowledgment of debt (billing statement).June 2024;b) Delivery order.

c) Packing list.

These documents containing declarations of the origin of goods are accepted when submitted together with the commercial invoice at the time of importing goods.policies3. The self-certification document for the origin of goods must include the following information:

a) Detailed information about the qualified exporter, including the self-certification code for the origin of goods.

b) A detailed description of the goods that helps determine the origin of the goods, including:

(i) Name of goods.

(ii) HS code at the 6-digit level or AHTN code.

(iii) Corresponding origin criteria.

(iv) Country of origin.

(v) FOB value in case the Regional Value Content criterion is applied.

(vi) Quantity of goods.

(vii) Brand (if any).

(viii) In the case of issuing a back-to-back self-certification document for the origin of goods, supplement the reference number and issuance date of the initial Certificate of Origin, the country of origin, and the self-certification code for the origin of goods of the first exporting country (if any).

c) Certification by an authorized person signing the declaration of the origin of goods by the qualified exporter, including:

(i) A commitment that the goods listed in this self-certification document for the origin of goods comply with the provisions on the origin of goods in Chapter 3 of the ATIGA Agreement;

(ii) Signature and name of the signatory.

4. The declaration of the origin of goods must be made in English, signed manually, and printed or stamped with the name of the authorized person declaring the origin of goods.

5. The reference number and date of the document containing the declaration of the origin of goods shall be considered as the reference number and issuance date of the self-certification document for the origin of goods.

6. In cases where the self-certification document for the origin of goods does not have enough space to declare all items, an additional declaration form can be attached. The additional declaration form must contain all the required information as stipulated in Clause 3 of this Article.

7. Clauses 2 to 6 of this Article shall not apply to the pilot scheme of self-certification of the origin of goods as provided for in the Memorandum of Understanding signed on August 29, 2012 between the Lao People's Democratic Republic, the Republic of the Philippines, and the Republic of Indonesia in Siem Reap, Kingdom of Cambodia regarding the implementation of Pilot Scheme No. 2 for Self-Certification of the Origin of Goods (hereinafter referred to as the pilot scheme of self-certification of the origin of goods).

Article 13. Back-to-back Certificate of Origin

1. The Issuing Body of the Intermediate Member State may issue a back-to-back Certificate of Origin upon request from the Exporter, subject to the following conditions:

a) The applicant for the back-to-back Certificate of Origin presents the original valid Certificate of Origin or Certificates of Origin. In case the original Certificate of Origin cannot be presented, the applicant must present a certified copy of the Certificate of Origin.

b) The back-to-back Certificate of Origin must include some of the information contained in the original Certificate of Origin. All fields in the back-to-back Certificate of Origin must be completed. The FOB value of the Intermediate Member State must be entered in Field 9 of the back-to-back Certificate of Origin.

c) The back-to-back Certificate of Origin issued by the Intermediate Member State must be presented to the Final Importing Member State within the validity period of the original Certificate of Origin.

d) In the case of partial shipments, the value of each partial shipment will replace the total value of the consignment on the original Certificate of Origin.

e) In the case of consolidated shipments, the back-to-back Certificate of Origin issued by the Intermediate Member State must be presented to the Final Importing Member State within the earliest validity period of the original Certificates of Origin.

f) When issuing a back-to-back Certificate of Origin to the Exporter, the Intermediate Member State must ensure that the total quantity of re-exported partial shipments or the quantity of consolidated shipments does not exceed the quantity stated on the original Certificate of Origin imported from the Initial Exporting Member State.

g) In cases where information is incomplete or there is suspicion of violation, the Final Importing Member State may request the presentation of the original Certificate of Origin.

h) The procedures for checking and verifying the origin of goods as stipulated in Articles 19 and 20 of this Annex also apply to the Intermediate Member State issuing the back-to-back Certificate of Origin.

i) The reference number and issuance date of the original Certificate of Origin must be entered in Field 7 of the back-to-back Certificate of Origin.

2. Qualified exporters of the Intermediate Member State may issue a back-to-back self-certification document for the origin of goods, subject to the following conditions:

a) That qualified exporter has been granted approval and registered for self-certification of the origin of goods for the same type of goods listed on the back-to-back self-certification document by the Competent Authority of the Intermediate Member State.

b) The qualified exporter has the original valid Certificate of Origin or Certificates of Origin. In case the original Certificate of Origin cannot be presented, the qualified exporter must have a certified copy of the Certificate of Origin.

c) The back-to-back self-certification document for the origin of goods must include some of the information contained in the original Certificate of Origin. The FOB value of the Intermediate Member State must be included in the back-to-back self-certification document for the origin of goods.

d) In the case of consolidated shipments, the back-to-back self-certification document for the origin of goods issued by the qualified exporter of the Intermediate Member State must be presented to the Final Importing Member State within the earliest validity period of the original Certificates of Origin.

c) The self-certification of origin document attached to the back must include certain information as on the original certificate of origin. The FOB value of the intermediate Member State must be recorded on the self-certification of origin document attached to the back.

f) When issuing a back-to-back Certificate of Origin to the Exporter, the Intermediate Member State must ensure that the total quantity of re-exported partial shipments or the quantity of consolidated shipments does not exceed the quantity stated on the original Certificate of Origin imported from the Initial Exporting Member State.

đ) In the case of consolidated shipments involving multiple consignments, the self-certification of origin document attached to the back issued by the exporter qualified of the intermediate Member State must be presented to the final importing Member State within the earliest validity period of the original certificates of origin.

e) When issuing a self-certified origin document attached to the back, the eligible exporter of the intermediate Member State must ensure that the total quantity of re-exported goods in parts or the quantity of the exported consignment does not exceed the quantity recorded on the import origin certificate from the original exporting Member State.

đ) The procedures for checking and verifying the origin of goods stipulated in Article 19 and Article 20 of this Annex also apply to the Member State issuing the self-certified origin document attached to the back.

e) The reference number and date of issue or issuance of the original origin certificate must be recorded on the self-certified origin document attached to the back.

3. Clause 2 of this Article shall not apply to the pilot scheme for self-certification of origin of goods.

Article 14. Submission of Origin Certificates

1. To enjoy preferential customs treatment, at the time of importing procedures, the importer must submit to the customs authority of the importing Member State either Certificate of Origin Form D or a self-certified origin document, along with related documents.

2. In case Certificate of Origin Form D is rejected by the customs authority or relevant authorities of the importing Member State, it will be marked in box number 4 and returned to the issuing authority within a reasonable period but not exceeding 60 days. The importing Member State must notify the issuing authority of the reasons for rejecting preferential customs treatment.

3. In case a self-certified origin document is rejected by the customs authority of the importing Member State, such document will be returned to the competent authority of the exporting Member State within a reasonable period but not exceeding 60 days. The importing Member State must notify the competent authority of the exporting Member State of the reasons for rejecting preferential customs treatment.

4. In cases where an origin certificate is rejected according to Clause 2 and Clause 3 of this Article, the importing Member State may accept and consider explanations provided by the issuing authority or the competent authority of the exporting Member State and evaluate the origin certificate to determine whether to grant preferential customs treatment. The explanations provided by the issuing authority or the competent authority of the exporting Member State must be detailed and address the issues raised by the importing Member State as grounds for rejection.

Article 15. Validity Period of Origin Certificates

1. To certify the origin of goods, an origin certificate is valid for 12 months from the date of issue or issuance and must be submitted to the customs authority of the importing Member State within this period.

2. If an origin certificate is submitted to the customs authority of the importing Member State after the deadline specified in Clause 1 of this Article, such certificate will still be accepted if non-compliance with the deadline is due to force majeure or other legitimate reasons beyond the control of the exporter.

3. In other late submission cases, the customs authority of the importing Member State may accept the origin certificate provided that the goods are imported before the expiration of the validity period of the origin certificate.

Article 16. Exemption from Submission of Origin Certificates

Goods originating from Exporting Member States with a Free On Board (FOB) value not exceeding 200 (two hundred) US dollars are exempted from the submission of Origin Certificates and only require the exporter to declare that the goods originate from the Exporting Member State. Goods sent via postal services with an FOB value not exceeding 200 (two hundred) US dollars are also subject to this provision.

Article 17. Handling Minor Differences

1. In cases where there is no doubt about the origin of the goods, the discovery of minor differences, such as printing errors between information on the Origin Certificate and information on other documents submitted to the customs authority of the Importing Member State for import procedures, shall not invalidate the Origin Certificate if these differences still correspond to the actual imported goods.

2. In cases where there is a difference in the Harmonized System (HS) code for preferential tariff treatment between the Exporting Member State and the Importing Member State, the imported goods must be cleared under the Most-Favored-Nation (MFN) rate of duty or a higher preferential rate of duty, depending on whether the corresponding Rules of Origin (applicable to that HS code) are met, and the importer shall not be penalized or required to pay additional fees according to the laws of the Importing Member State. After clarifying the HS code difference, the correct preferential rate will be applied, and any excess duty paid (if any) will be refunded according to the laws of the Importing Member State once these issues are resolved.

3. In cases where the Origin Certificate includes multiple items, difficulties with one item shall not affect or delay the granting of preferential tariff treatment and clearance of the remaining items on the Origin Certificate. Clause 3 of Article 19 of this Annex may be applied to items with origin difficulties.

Article 18. Record Keeping

1. To serve the purpose of verifying the origin of goods under Articles 19 and 20 of this Annex, manufacturers and exporters requesting issuance of C/Os and qualified exporters issuing self-certification origin documents must retain relevant origin proof documents for at least three years from the date of issuance of the C/O or self-certification origin document, as stipulated by the laws of the Exporting Member State.

2. Issuing bodies must retain application files for C/Os and related documents for at least three years from the date of issuance.

3. Competent authorities must retain registration files for self-certification origin documents and related documents for three years from the date the approval document becomes invalid or is revoked.

4. Information related to the validity of the C/O shall be provided by the authorized signatory of the C/O upon request of the Importing Member State.

5. Information related to the accuracy of self-certification origin documents shall be provided by the competent authority upon request of the Importing Member State.

6. Information exchanged between Member States must be kept confidential and used solely for confirming the validity of Origin Certificates.

Article 19. Examination of Documents Proving Origin of Goods

The importing Member may request the issuing organization or the competent authority of the exporting Member to conduct random checks or checks when there is reasonable doubt about the authenticity of the documents or the accuracy of the information related to the origin of goods under suspicion or parts thereof. Upon receiving the request from the importing Member, the issuing organization or the competent authority of the exporting Member shall examine the cost statement of the manufacturer or exporter based on costs and prices within six months from the date of export, subject to the following conditions:

1. The examination request must be accompanied by the relevant certificate of origin and clearly state the reasons as well as any additional information indicating that the information recorded on the certificate of origin may not be accurate, except for random checks.

2. Upon receipt of the examination request, the issuing organization or the competent authority must immediately acknowledge receipt of the request and provide a response within ninety days from the date of receipt of the request.

3. The customs authority of the importing Member may temporarily withhold benefits while awaiting the results of the examination and verification. However, the customs authority may allow the importer to clear the goods with the application of necessary administrative measures provided that these goods are not prohibited or restricted imports and there is no suspicion of fraud.

4. The issuing organization or the competent authority must promptly send the examination and verification results to the importing Member as the basis for reviewing whether the consignment meets the rules of origin. The entire examination and verification process, including the process where the importing Member informs the issuing organization or the competent authority of the exporting Member of the conclusion regarding whether the consignment meets the rules of origin, must be completed within one hundred eighty days. During the waiting period for the examination results, Clause 3 of this Article shall apply.

Article 20. Examination and Verification at the Exporting Member

1. In case the importing Member disagrees with the examination results specified in Article 19, the importing Member may request to conduct an examination at the exporting Member.

2. Prior to conducting an examination at the exporting Member, the importing Member must notify in writing its intention to conduct an examination at the exporting Member to:

a) The exporter or producer whose factory will be inspected.

b) The issuing organization or the competent authority of the exporting Member which will be inspected.

c) The customs authority of the Member where the inspection will take place.

d) The importer having goods requiring inspection.

3. The notification referred to in Clause 2 of this Article must include the following contents:

a) Name of the customs authority or government agency issuing the notification.

b) Name of the exporter or producer whose factory will be inspected.

c) Date of planned inspection.

d) Scope of proposed inspection, including references related to the goods subject to inspection.

đ) Name and position of the inspector.

4. The exporter or producer whose factory will be inspected must submit a written document to the importing Member approving the inspection.

5. In case no approval document for the inspection is received from the exporter or producer within thirty days from the date of receipt of the notification pursuant to Clause 2 of this Article, the importing Member may refuse to grant benefits for the goods requiring inspection.

6. Upon receipt of the notification, the issuing organization or the competent authority may propose to postpone the inspection and inform the importing Member of this proposal. In this case, the inspection must also be conducted within sixty days from the date of receipt of the notification. The postponement period may be extended if all parties agree.

7. The Member conducting the inspection must provide the exporter or producer and the issuing organization or the competent authority concerned with a written conclusion on whether the inspected product meets the origin criteria.

8. The temporary withholding of benefits will be lifted after the written conclusion referred to in Clause 7 of this Article shows that the goods have origin.

9. The exporter or producer has the right to provide a written explanation or additional information to prove the origin of the goods within thirty days from the date of receipt of the origin conclusion document. If the goods are still proven to lack origin, the final decision will be notified to the issuing organization or the competent authority within thirty days from the date of receipt of the exporter's or producer's explanation or additional information.

10. The inspection process, including the actual inspection and the decision on whether the suspected product meets the rules of origin, must be completed and the results reported to the issuing organization or the competent authority within a maximum of one hundred eighty days. During the waiting period for the inspection results, Clause 3 of Article 19 of this Annex shall apply.

Article 21. Confidentiality of Information

Member States must keep confidential the information on business activities obtained during inspections under Articles 19 and 20 of this Annex, in accordance with their national laws, and ensure that such information is not disclosed if it could harm the competitive position of the party providing the information. Such information may only be disclosed to competent authorities responsible for managing and enforcing the determination of origin of goods.

Article 22. Documents for Direct Shipment Provisions

Where goods are transported through the territory of one or more non-Member States, the following documents must be submitted to the customs authority of the importing Member State:

1. A through bill of lading issued at the exporting Member State.

2. Form D Certificate of Origin issued by the issuing organization of the exporting Member State or a self-certified origin document issued by a qualified exporter of the exporting Member State.

3. A copy of the commercial invoice.

4. Other relevant documents proving that the goods comply with the direct shipment requirements set out in point b of Clause 2, Article 8 of Annex I promulgated by Circular number22/2016/TT-BCT .

Article 23. Exhibited Goods

1. Goods sent from an exporting Member State to participate in an exhibition in another Member State and sold during or after the exhibition period will be eligible for preferential tariffs under the ATIGA Agreement provided they meet the origin criteria specified in Annex I promulgated by Circular number22/2016/TT-BCTand must prove to the competent government authority of the importing Member State:

a) The exporter shipped the consignment from the territory of the exporting Member State to the Member State hosting the exhibition and participated in the exhibition there.

b) The exporter sold or transferred the goods to the recipient in the importing Member State.

c) The goods were transported to the importing Member State during or immediately after the exhibition in the same condition as when they were dispatched for the exhibition.

2. A Form D Certificate of Origin or a self-certified origin document must be submitted to the competent government authority of the importing Member State, clearly stating the name of the exhibition and the address of its location. The competent government authority of the Member State where the exhibition takes place may issue a form of certification together with the documents stipulated in Clause 4, Article 22 of this Annex to confirm that the goods participated in the exhibition and complied with the conditions applicable to exhibited goods.

3. Paragraph 1 of this Article applies to exhibitions, trade fairs, agricultural shows, handicrafts, similar promotional events, or sales at stores or business locations aimed at selling foreign goods and places where the goods remain under customs control throughout the exhibition period.

Article 24. Invoices Issued by Third Countries

1. The competent authority of the importing Member State accepts the certificate of origin document in cases where the sales invoice is issued by a company based in a third country or by an ASEAN exporter representing that company, provided that the goods meet the origin criteria specified in Annex I promulgated by Circular number22/2016/TT-BCT .

2. The exporter marks the box "Third Country Invoicing" and records the details such as the name and country of the company issuing the invoice on the Certificate of Origin.

3. Where the sales invoice is issued by a company based in a third country or by an ASEAN exporter representing that company, a qualified exporter may declare the origin of the goods on the payment declaration/invoice notification, delivery order, or packing list.

Article 25. FOB Value

The Certificate of Origin (CO) and the reverse side CO shall only record the FOB value in cases where goods are exported from or imported into Cambodia, Indonesia, or Laos and the RVC criterion is used to determine the origin of the goods.

Article 26. Equivalence between Paper CO and Electronic CO

1. An electronic CO may be submitted, issued, and accepted in lieu of a paper CO with equivalent legal effect.

2. Articles 27 to 31 of this Annex apply to the electronic CO, and unless otherwise provided for in Articles 27 to 31, Articles 1 to 8, Article 10, Articles 13 to 16, and Articles 18 to 25 of this Annex also apply to the electronic CO.

Article 27. Electronic CO

1. To ensure information exchange capability, Member States exchange electronic CO data in accordance with the document titled "Guidelines for Implementing Messages and Processing Specifications for the ATIGA Model D Electronic CO." This guidance document may be updated over time.

2. In cases where a Member State does not wish to implement all electronic processes and related information criteria specified in the document titled "Guidelines for Implementing Messages and Processing Specifications for the ATIGA Model D Electronic CO," that Member State shall notify other Member States, through the ASEAN Secretariat, of the electronic processes and related information criteria it wishes to implement.

Article 28. Examination of Application Files for Issuing Electronic CO

Instead of Clause 1 of Article 6 of this Annex, application files for issuing an electronic CO are accepted and verified as being fully completed and electronically authenticated.

Article 29. Issuance of Electronic CO

1. In exceptional cases, the Exporter may request the issuing organization to reissue the electronic CO within one year from the date of issuance of the original electronic CO.

2. Besides the provisions in the document titled "Guidelines for Implementing Messages and Processing Specifications for the ATIGA Model D Electronic CO," the electronic CO may be directly sent by the National Single Window (NSW) of the exporting Member State to the Exporter for the Exporter to send directly to the Importer, or the NSW of the importing Member State may directly send the electronic CO to the Importer.

3. In exceptional cases such as data loss due to technical errors, the Member State receiving the electronic CO may request the sending Member State to resend the electronic CO.

4. Any modification of the electronic CO is carried out by issuing a new electronic CO and canceling the previous electronic CO according to the procedures stipulated in the document "Guidelines for Implementing Messages and Processing Specifications for the ATIGA Model D Electronic CO."

Article 30. Presentation of Electronic CO

1. To enjoy preferential customs treatment, at the time of import clearance, the Importer must declare the reference number of the electronic CO on the import declaration form, submit supporting documents (such as commercial invoices and through bills of lading issued on the territory of the exporting Member State in cases where goods are transported through the territory of one or more non-Member States as provided for in Article 21 of this Annex), and other documents as required by the laws of the importing Member State.

2. The customs authority of the importing Member State may generate an electronic customs response displaying the status of the appropriate use of the electronic CO in accordance with the guidelines for implementing messages for electronic customs responses specified in the document "Guidelines for Implementing Messages and Processing Specifications for the ATIGA Model D Electronic CO." If generated, the status will be transmitted electronically via the ASW to the issuing authority or organization of the exporting Member State immediately after importation or when the electronic customs response is generated, within the validity period of the electronic CO.

3. In cases where the electronic CO is rejected by the customs authority of the importing Member State, the customs authority of the importing Member State must:

a) Generate an electronic customs response displaying the rejection and reasons for rejection, including reasons for rejecting preferential customs treatment as specified in the document "Guidelines for Implementing Messages and Processing Specifications for the ATIGA Model D Electronic CO." If generated, the customs response will be transmitted electronically via the ASW to the issuing authority or organization of the exporting Member State within a reasonable time but not exceeding 60 days from the date of receipt of the electronic CO; or

b) In cases where the provision set forth in point a of this clause is not applicable, the customs authority of the importing Member State may notify the issuing authority or organization of the exporting Member State in writing of the reasons for rejecting preferential customs treatment along with the reference number of the electronic CO within a reasonable time but not exceeding 60 days.

4. In cases where the electronic CO is rejected in accordance with Clause 3 of this Article, the customs authority of the importing Member State may accept and consider explanations from the issuing organization and reassess whether the electronic CO should be accepted for preferential treatment. Explanations from the issuing organization must be detailed and address the issues raised by the importing Member State to reject preferential treatment.

Article 31. Storage and Maintenance of Data for Electronic CO Forms

1. To serve the inspection of the origin of goods as stipulated in Articles 19 and 20 of the Annex to this Law, the manufacturer or exporter requesting issuance of an electronic CO must retain the application documents for issuance of the electronic CO for at least three years from the date of issuance of the electronic CO according to the laws of the exporting Member State.

2. The agency or organization issuing the CO must store the application files for issuance of the electronic CO and related documents for at least three years from the date of issuance.

3. Information related to the validity of the electronic CO will be provided by the authorized person of the agency or organization issuing the CO upon request of the importing Member State.

4. Information exchanged between Member States must be kept confidential and used solely for confirming the validity of the electronic CO.

 

ANNEX II

MODEL D CERTIFICATE OF ORIGIN
(Issued together with Circular No. 10/2022/TT-BCT dated June 1, 2022 of the Minister of Industry and Trade)

Original (Duplicate/Triplicate)

 

OVERLEAF NOTES

1. Member States which accept this form for the purpose of preferential treatment under the ASEAN Trade in Goods Agreement (ATIGA)

2. CONDITIONS: The main conditions for admission to the preferential treatment under the ATIGA are that goods sent to any Member States listed above must:

(i) fall within a description of products eligible for concessions in the country of destination;

(ii) comply with the consignment conditions in accordance with Article 32 (Direct Consignment) of the ATIGA; and

(iii) comply with the origin criteria set out in Chapter 3 of the ATIGA.

3. ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter and/or producer must indicate in Box 8 of this Form, the origin criteria met, in the manner shown in the following table:

4. EACH ARTICLE MUST QUALIFY: It should be noted that all the goods in a consignment must qualify separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are sent.

5. DESCRIPTION OF PRODUCTS: The description of products must be sufficiently detailed to enable the products to be identified by the Customs Officers examining them. Name of manufacturer and any trade mark shall also be specified.

6. HARMONISED SYSTEM NUMBER: The Harmonised System number shall be that of in ASEAN Harmonised Tariff Nomenclature (AHTN) Code of the importing Member State.

7. EXPORTER: The term “Exporter” in Box 11 may include the manufacturer or the producer.

8. FOR OFFICIAL USE: The Customs Authority of the importing Member State must indicate (√) in the relevant boxes in column 4 whether or not preferential treatment is accorded.

9. MULTIPLE ITEMS: For multiple items declared in the same Form D, if preferential treatment is not granted to any of the items, the “Preferential Treatment Not Given” in Box 4 should be ticked ( ) and the item number should also be circled or marked appropriately in Box 5.10. FOB PRICE: This is applicable for goods exported from and imported by Kingdom of Cambodia, Republic of Indonesia, and Lao People's Democratic Republic and where the Regional Value Content (RVC) criteria is applied, by providing the FOB price of the goods in Box 9.√11. THIRD COUNTRY INVOICING: In cases where invoices are issued by a third country, "the Third Country Invoicing" box should be ticked (√) and such information as name and country of the company issuing the invoice shall be indicated in box 7.

10. FOB PRICE: This applies to goods exported from and imported into the Kingdom of Cambodia, the Republic of Indonesia, and the Lao People's Democratic Republic, where the Regional Value Content (RVC) criteria is applied, by providing the FOB price of the goods in Box 9.Average loan repayment period is 10 years;11. THIRD COUNTRY INVOICING: Where invoices are issued by a third country, the "Third Country Invoicing" box should be checked (√) and the name and country of the company issuing the invoice shall be indicated in Box 7.

11. INVOICE ISSUED BY A THIRD COUNTRY: In cases where invoices are issued by a third country, the box labeled "Third Country Invoicing" shall be marked (√), and the name and country of the company issuing the invoice shall be indicated in box 7.

12. BACK-TO-BACK CERTIFICATE OF ORIGIN: In cases of Back-to-Back CO, in accordance with Clause 1 of Article 13 of Annex I attached to this Circular, the "Back-to-Back CO" box should be ticked (√) and the reference number and the date of issuance of the original Certificate of Origin shall be indicated in Box 7.and the reference number and the date of issuance of the original Proof(s of Origin shall be indicated in Box 7.

13. EXHIBITIONS: In cases where goods are sent from the exporting Member State for exhibition in another country and sold during or after the exhibition for importation into a Member State, in accordance with Article 23 of Annex I attached to this Circular, the “Exhibitions" box should be ticked (√) and the name and address of the exhibition indicated in Box 2.

14. ISSUED RETROACTIVELY: Due to involuntary errors or omissions or other valid causes, the Certificate of Origin (Form D) may be issued retroactively, in accordance with paragraph 2 of Article 10 of Annex 8 of the ATIGA, the “Issued Retroactively” box should be ticked (√).

15. ACCUMULATION: In cases where goods originating in a Member State are used in another Member State as materials for finished goods, in accordance with paragraph 1 of Article 30 of the ATIGA, the “Accumulation” box should be ticked (√).

16. PARTIAL CUMULATION (PC): If the Regional Value Content of the material is less than forty percent (40%), the Certificate of Origin (Form D) may be issued for cumulation purposes, in accordance with paragraph 2 of Article 30 of the ATIGA, the “Partial Cumulation” box should be ticked (√).

17. DE MINIMIS: If a good that does not undergo the required change in tariff classification does not exceed ten percent (10%) of the FOB price, in accordance with Article 33 of the ATIGA, the “De Minimis” box should be ticked (√).

 

ANNEX III

GUIDELINES FOR COMPLETING THE C/O FORM D FOR EXPORT GOODS
(Issued together with Circular No. 10/2022/TT-BCT dated June 1, 2022 of the Minister of Industry and Trade)

The C/O must be completed in English and typed. The specific contents to be filled in the C/O are as follows:

1. Box 1: Name of exporter, address, name of exporting country (Vietnam).

2. Box 2: Name of consignee, address, name of country.

3. The rightmost top box for recording the reference number (to be recorded by the issuing authority or organization). The reference number consists of 13 characters divided into 5 groups, with the following specific format:

a) Group 1: Name of exporting member country Vietnam, consisting of 02 characters "VN";

b) Group 2: Name of importing member country being member countries of ASEAN, consisting of 02 characters as follows:

c) Group 3: Consists of the last two digits of the year of issuance of the C/O. For example, if issued in 2020, it will be recorded as "20";

d) Group 4: Code of the issuing authority or organization, consisting of 02 characters. The list of issuing authorities or organizations is specified in Appendix V attached to this Circular. This list is regularly updated by the Ministry of Industry and Trade when there are changes in issuing authorities or organizations;

e) Group 5: Serial number of the C/O, consisting of 05 characters;

f) Between Group 1 and Group 2, a hyphen is used. “-”. Between Group 3, Group 4, and Group 5, a slash "/" is used.

Example: If the Export Management Department of Ho Chi Minh City issues C/O number 6 for a shipment exported to Thailand in 2020,2 then the reference number of this C/O will be recorded as: VN-TH 20/XX/XXXXX.2/02/00006.

4. Box 3: Date of departure, name of means of transport (if sent by air, mark "By air", if sent by sea, mark the name of the ship and the unloading port).

5. Box 4: The customs authority at the port or place of import will mark √ in the appropriate box.

6. Box 5: Serial number of each item (multiple items listed on one C/O, each item has its own serial number).

7. Box 6: Marking and number of the package.

8. Box 7: Number of packages, type of package, description of goods (including quantity and HS code of the importing country).

9. Box 8: Record the origin criteria of the goods:

10. Box 9: Gross weight of the goods (or other quantity) and FOB value in case the goods are exported from or imported into Cambodia, Indonesia or Laos and using the RVC criterion to determine the origin of the goods.

11. Box 10: Invoice number and date.

12. Box 11:

- First line records the name of the country of origin of the goods in uppercase letters. For example: "VIET NAM".

- Second line records the full name of the importing country in uppercase letters.

- Third line records the location, date and year of application for issuance of the C/O, signature of the person applying for issuance of the C/O.

13. Box 12: Reserved for the issuing authority or organization to record: date and year of issuance of the C/O, signature of the authorized person signing the C/O, stamp of the issuing authority or organization.

14. Box 13:

a) Tick (√) the "Third Country Invoicing" box in case the commercial invoice is issued by a company based in a third country, or by an ASEAN exporter representing that company. Information such as the company name and country of the issuing company must be recorded in Box 7.

b) Tick (√) the "Back-to-Back CO" box in case the issuing authority or organization of the intermediate country issues a back-to-back CO according to Clause 1 of Article 13 of Annex I attached to this Circular. The reference number and the date of issuance of the original Certificate of Origin must be recorded in Box 7.

c) Tick (√) the "Exhibitions" box in case the goods are sent from the exporting Member State for exhibition in another country and sold during or after the exhibition for importation into a Member State according to Article 23 of Annex I attached to this Circular. The name and address of the exhibition must be recorded in Box 2.

d) Check the box marked “Issued Retroactively” in case the C/O is issued retroactively due to errors, omissions, or other valid reasons as provided for in Clause 2, Article 10 of Appendix I attached hereto.

đ) Check the box marked “Accumulation” in case goods of origin from one member country are used as raw materials in the territory of another member country to produce a finished product.

e) Check the box marked “Partial Accumulation” in case the regional value content of the raw materials is less than 40%, but equal to or greater than 20%, and the C/O is issued for the purpose of partial accumulation as provided for in Clause 2, Article 6 of Appendix I attached hereto Circular number 22/2016/TT-BCT .

g) Check the box marked “De Minimis” if the goods do not meet the criteria for changing the HS code, but the value of non-originating materials does not exceed 10% of the FOB value of the product as provided for in Article 9 of Appendix I attached hereto Circular number 22/2016/TT-BCT .

h) Box number 13 may be checked manually or printed by computer.

15. In case there is insufficient space on the C/O to declare all items, the trader may attach a supplementary declaration form. The supplementary declaration form must contain all information as prescribed from Section 6 to Section 13 of this Appendix. The supplementary declaration form must be numbered page/total pages (including the C/O) and reference the C/O number./.