Circular No. 17/2011/TT-BCT stipulates the Certificate of Origin Form X and Form S applicable to bilateral trade between Vietnam and Cambodia, defining the rights and obligations of the relevant parties in issuing and using these certificates.
适用范围
The Ministry of Industry and Trade of Vietnam, the Ministry of Commerce of Cambodia, enterprises exporting from Vietnam to Cambodia and vice versa.
要点
- Vietnamese enterprises → are issued the Certificate of Origin Form X for export to Cambodia
- Cambodian enterprises → are issued the Certificate of Origin Form S for export to Vietnam
- The certificate is light pink in color and consists of four copies (one original, three duplicates)
- The validity period of Form X Certificate of Origin is one year from the date of issuance, while the Form S Certificate of Origin for tobacco leaves, rice, and paddy is valid until the end of the year.
- The Certificate of Origin is stamped with 'Issued Retroactively' when issued after the goods have been exported.
🌐 本文件的社会影响
- Vietnamese and Cambodian enterprises will benefit more in determining the origin of goods, reducing risks related to tariffs.
- Enterprises save time and costs through a simplified process of issuing and using the Certificate of Origin.
❓ 常见问题
What types of certificates of origin are specified in this Circular?
This Circular specifies two types of certificates: the Certificate of Origin Form X issued by the Ministry of Industry and Trade of Vietnam for goods exported to Cambodia and the Certificate of Origin Form S issued by the Ministry of Commerce of Cambodia for goods exported to Vietnam.
For how long is the Certificate of Origin valid?
The Form X Certificate of Origin is valid for one year from the date of issuance, whereas the Form S Certificate of Origin for tobacco leaves, rice, and paddy is valid until December 31 of the same year.
Which types of goods are subject to quota tariffs?
This Circular does not specifically define goods subject to quota tariffs, only specifying the validity periods of Form S and Form X Certificates of Origin as one year from the date of issuance.
What requirements are there for the use of the Certificate of Origin?
The Certificate of Origin must be stamped with 'Issued Retroactively' when issued after the goods have been exported, ensuring the legality and accuracy of the certificate.
To which types of goods do these regulations apply?
These regulations apply to goods originating from one contracting party that enjoy preferential tariffs when imported directly into the territory of the other contracting party, specifically Vietnam and Cambodia.
全文
CIRCULAR
Implementing the rules of origin in the Agreement on Promoting Bilateral Trade
betweenThe Ministry of Industry and Trade of the Socialist Republic of Vietnam and the Ministry of Commerce of the Kingdom of Cambodia
applicable to goods originating from a contracting party that enjoy preferential tariffs whenimported directly into the territory of the other contracting party
Pursuant to Decree No. 189/2007/NĐ-CP dated February 27, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade; Pursuant to the Agreement on Promoting Bilateral Trade between the Ministry of Industry and Trade of the Socialist Republic of Vietnam and the Ministry of Commerce of the Kingdom of Cambodia, signed on October 29, 2010 in Hanoi, Vietnam;
The Minister of Industry and Trade hereby prescribes the implementation of Certificate of Origin Form X issued by Vietnam for goods originating from the Socialist Republic of Vietnam exported to the Kingdom of Cambodia, and agrees to accept Certificate of Origin Form S issued by the Kingdom of Cambodia for goods originating from the Kingdom of Cambodia exported to the Socialist Republic of Vietnam as follows:
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Article 1. Certificate of Origin
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;
1. Certificate of Origin (hereinafter referred to as C/O) Form X is defined as the model issued in Appendix 1, issued by the Ministry of Industry and Trade of the Socialist Republic of Vietnam (hereinafter referred to as Vietnam) for goods of Vietnamese origin exported to the Kingdom of Cambodia (hereinafter referred to as Cambodia).
2. C/O Form S is defined as the model issued in Appendix 2, issued by the Cambodian Ministry of Commerce for goods of Cambodian origin exported to Vietnam.
3. C/O Form X and C/O Form S have a light pink color (Light Pink, Pantone 700C).
4. Each set of C/O Form X and C/O Form S consists of one original copy (Original) and three duplicate copies (Duplicate, Triplicate, and Quadruplicate).
Article 2. Validity of C/O
1. For goods not subject to quota tariffs, the validity of C/O Form S and C/O Form X prescribed in Article 1 of this circular is one year from the date of issuance.
2. For tobacco leaves and rice, the validity of C/O Form S prescribed in Article 1 of this circular is from the date of issuance until December 31 of the same year.
3. C/O Form S of Cambodia issued according to the model prescribed in Decision No. 013/2007/QĐ-BCT of the Minister of Industry and Trade dated December 27, 2007 on Rules of Origin and Procedures for Implementing Rules of Origin for the Agreement between the Ministry of Industry and Trade of the Socialist Republic of Vietnam and the Ministry of Commerce of the Kingdom of Cambodia shall be valid until December 31, 2011.
4. C/O Form S and C/O Form X issued after the exportation of goods must be stamped with the notation "Issued Retroactively."
Article 3. Rules of Origin Applicable
Except for the provisions set forth in Articles 1 and 2 of this circular, the determination of origin and the implementation of related provisions shall be applied appropriately in accordance with Circular No. 21/2010/TT-BCT dated May 17, 2010 of the Ministry of Industry and Trade implementing Rules of Origin under the ASEAN Trade in Goods Agreement.
This circular takes effect from June 1, 2011./.
Article 3. Rules of Origin to be applied
Except for the provisions set forth in Articles 1 and 2 of this Circular, the determination of origin and the implementation of related provisions shall be carried out appropriately in accordance with Circular No. 21/2010/TT-BCT dated May 17, 2010 of the Ministry of Industry and Trade implementing the Rules of Origin under the ASEAN Trade in Goods Agreement.
Article 4. Effective date
This Circular takes effect from June 1, 2011./.
DEPUTY MINISTER
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