Circular No. 15/2010/TT-BCT Implementing Rules on Rules of Origin under the ASEAN-India Trade in Goods Agreement

CIRCULAR

Implementing the Rules of Origin under the ASEAN-India Trade Agreement

on Goods

Pursuant to Decree No. 189/2007/ND-CP dated December 27, 2007, issued by the Government, detailing the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Pursuant to the ASEAN-India Trade Agreement on Goods signed on August 13, 2009 and October 24, 2009 in Thailand between the member countries of the Association of Southeast Asian Nations and India;

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 Minister of Industry and Trade hereby stipulates the implementation of the Rules of Origin under the ASEAN-India Trade Agreement on Goods as follows:

PART I
GENERAL PROVISIONS

Article 1. Goods Entitled to Certificate of Origin Form AI

Goods entitled to a Certificate of Origin Form AI (hereinafter referred to as C/O) are goods with origin as defined in Appendix 1 of this Circular and issued by the Organization issuing C/O Form AI.

Article 2. Interpretation of Terms

1. The ASEAN-India Trade Agreement on Goods is the Agreement signed on August 13, 2009 and October 24, 2009 in Thailand between the member countries of the Association of Southeast Asian Nations and India (hereinafter referred to as the AIFTA Agreement).

2. The Organization issuing C/O Form AI of Vietnam (hereinafter referred to as the Organization issuing C/O) includes organizations specified in Appendix 10.

3. The person applying for C/O Form AI (hereinafter referred to as the applicant) includes the exporter, manufacturer, and authorized representative of the exporter or manufacturer.

4. The eCOSys System is the electronic system for managing and issuing certificates of origin in Vietnam available at: http://www.ecosys.gov.vn.

Article 3. Responsibilities of the Applicant

The applicant shall be responsible for:

1. Registering business records with the Organization issuing C/O in accordance with Article 5;

2. Submitting applications for C/O to the Organization issuing C/O;

3. Proving that exported goods meet the origin requirements and facilitating the Organization issuing C/O in verifying the origin of goods;

4. Being legally accountable for the accuracy and truthfulness of declarations related to the application for C/O, including in cases where the exporter has authorized them;

5. Promptly reporting to the Organization issuing C/O at the place where the applicant applied for C/O about any C/Os rejected by the importing country due to being issued by Vietnamese issuing Organizations (if any);

6. Facilitating the Organization issuing C/O in conducting on-site inspections of production facilities or places of cultivation, harvesting, and processing of exported goods;

7. Proving the authenticity of the origin of exported goods when requested by the Ministry of Industry and Trade, the Organization issuing C/O, domestic customs authorities, and customs authorities of the importing country.

Article 4. Responsibilities of the Organization Issuing C/O

The Organization issuing C/O shall be responsible for:

1. Guiding applicants if requested;

2. Receiving and examining business records and applications for C/O;

3. Verifying the actual origin of goods when necessary;

4. Issuing C/O when goods comply with the origin requirements of this Circular and the applicant complies with the provisions of Article 3;

5. Sending samples of signatures of authorized signatories of C/O and the seal of the Organization issuing C/O to the Ministry of Industry and Trade (Department of Import-Export) in accordance with the regulations of the Ministry of Industry and Trade for registration with the competent authority of the importing country;

6. Resolving complaints related to the issuance of C/O within its jurisdiction;

7. Re-verifying the origin of exported goods upon request of the competent authority of the importing country;

8. Exchanging relevant information regarding the issuance of C/O with other issuing Organizations;

9. Fulfilling reporting procedures, fully participating in training sessions on origin and other requirements as prescribed by the Ministry of Industry and Trade.

Chapter II
PROCEDURES FOR ISSUING C/O

Article 5. Registration of Business Files

1. The applicant for a Certificate of Origin (C/O) shall only be considered for issuance of a C/O at the place where the business file has been registered after completing the business file registration procedures. The business file includes:

a) Registration of the authorized representative's signature on the Application for Issuance of C/O and the business seal (Annex 9);

b) A copy of the business registration certificate with a stamp certifying it is a true copy;

c) A copy of the tax code registration certificate with a stamp certifying it is a true copy;

d) A list of production facilities (if any) of the business (Annex 8).

2. Any changes to the business file must be reported to the issuing organization prior to requesting a C/O. The business file must still be updated every two (02) years.

3. In cases where the applicant wishes to obtain a C/O from a different issuing organization due to force majeure or valid reasons, they must submit a document clearly stating the reasons for not requesting a C/O from the previously registered issuing organization and must register their business file with the new issuing organization.

Article 6. Application Documents for Issuance of C/O

1. The application documents for issuance of C/O include:

a) An Application for Issuance of C/O (Annex 7) fully and properly filled out as guided in Annex 6;

b) A completed C/O form (Annex 5);

c) A completed customs declaration form. In cases where exported goods do not require a customs declaration form according to the law, there is no need to submit a customs declaration form;

d) Commercial invoice;

đ) Bill of lading or equivalent transport document if the business does not have a bill of lading. In cases where a back-to-back C/O is issued for the entire consignment or part of a consignment from a free trade zone into the domestic market, this document may not be required if the business actually does not have it;

If there is no completed customs declaration form and bill of lading (or equivalent transport document), the applicant for a C/O may be allowed to provide these documents later but not more than fifteen (15) working days from the date of issuance of the C/O.

2. If deemed necessary, the issuing organization may request the applicant for a C/O to provide additional documents related to exported goods such as: import customs declaration forms for raw materials and components; export permit (if applicable); purchase and sale contracts; value-added tax invoices for purchasing raw materials and components domestically; samples of raw materials and components or samples of exported goods; a detailed description of the production process with the Harmonized System (HS) codes of input materials and the HS codes of the goods (for the criterion of changing product codes or specific processing criteria); a calculation of regional value content (for the regional value content criterion); and other documents to prove the origin of exported goods.

3. Where the documents specified in points c, d, đ of Clause 1 and those specified in Clause 2 are copies with signatures and stamps confirming they are true copies of the legal representative or authorized person of the business, the original may be requested by the issuing organization for verification if deemed necessary.

4. For businesses participating in eCOSys, the authorized representative signing the Application for Issuance of C/O will enter data through the eCOSys system, electronically sign, and automatically transmit to the issuing organization. After reviewing the file on the eCOSys system, if the issuance of the C/O is approved, the issuing organization will notify the business through the eCOSys system to submit the complete paper application for verification before issuing the C/O.

Article 7. Acceptance of Application Files for Issuing C/O

When the applicant submits the application file for issuing C/O, the receiving officer shall be responsible for accepting the file, checking the file, and informing the applicant about one of the following actions through a receipt or other written form:

1. Issuing C/O in accordance with Article 8;

2. Requesting additional documents in accordance with Article 6;

3. Refusing to issue C/O if any of the following situations are discovered:

a) The applicant has not completed the registration of the business file as prescribed in Article 5;

b) The application file for issuing C/O is inaccurate or incomplete as prescribed in Article 6;

c) The applicant has not submitted the debt documents as prescribed in Article 6;

d) The file contains conflicting contents;

đ) Submitting the application file for issuing C/O at a place other than where the business file was registered;

e) The C/O form is filled out in handwriting, erased, blurred, or printed in multiple ink colors;

g) There is legal evidence proving that the goods do not have the origin as stipulated in this Circular or the applicant has engaged in fraudulent or dishonest behavior in proving the origin of the goods.

Article 8. Issuance of C/O

1. C/O must be issued within no more than three (03) working days from the date the applicant submits a complete and valid application file, except in cases provided for in Clause 2 of this Article.

2. The organization issuing C/O may conduct on-site inspections at the production location if it finds that the inspection based on the file is insufficient grounds for issuing C/O or if there are signs of violations of laws regarding previously issued C/Os. The inspection officers of the organization issuing C/O will record the results of the inspection in a report and require the applicant and/or exporter to sign the report. In case the applicant and/or exporter refuse to sign, the inspection officer must clearly note the reason for refusal and sign to confirm on the report.

The processing time for issuing C/O in this case shall not exceed five (05) working days from the date the applicant submits a complete application file.

3. During the process of reviewing the issuance of C/O, if it is found that the goods do not meet the origin requirements or the application file is missing or invalid, the organization issuing C/O will notify the applicant according to Clause 2 or Clause 3 of Article 7.

4. The verification period shall not hinder the export shipment or payment of the exporter, except in cases due to the fault of the exporter.

Article 9. Revocation of Issued C/O

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

1. The exporter or the applicant for issuing C/O falsifies documents.

2. The issued C/O does not comply with the origin standards.

Chapter III
ORGANIZATION MANAGING THE ISSUANCE OF C/O

Article 10. Authority to Sign C/O

Only those who have completed the signature sample registration procedure with the Ministry of Industry and Trade and the Ministry of Industry and Trade has sent the signature samples of authorized signatories and the stamp samples of Vietnamese issuing organizations to the ASEAN Secretariat for registration with the competent authority of the importing country shall be entitled to sign and issue C/O.

Article 11. Lead Agency

The Import-Export Department under the Ministry of Industry and Trade is the lead agency responsible for performing the following tasks:

1. Guiding and inspecting the issuance of C/O;

2. Implementing the procedures for registering the signature samples of authorized signatories and the stamp samples of Vietnamese issuing organizations with the ASEAN Secretariat and transferring the signature samples of authorized signatories and the stamp samples of issuing organizations of member countries under the AIFTA Agreement to the Ministry of Finance (General Customs Department);

3. Assisting the Minister of Industry and Trade in resolving issues related to the implementation of C/O.

Article 12. Reporting System

1. The organization issuing C/O must update the issuance data of C/O daily through the eCOSys system with all necessary information as required in the application form for issuing C/O.

2. If the organization issuing C/O violates the reporting regulations set forth in Clause 1 up to the third time, it will be suspended from issuing C/O and publicly announced on the website of the Ministry of Industry and Trade. After at least six months, the Ministry of Industry and Trade will consider re-authorizing the suspended issuing organization based on its proposal and explanation.

Article 13. Implementation Provisions

This Circular takes effect from June 1, 2010./.