Circular No. 19/2020/TT-BCT Amending and Supplementing Circulars on the Implementation of Rules of Origin for Goods under the ASEAN Trade in Goods Agreement

CIRCULAR

Amending and supplementing Circulars on implementing Rules of Origin in the Goods Trade Agreement ASEAN

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Pursuant to Decree No. 98/2017/NĐ-CP dated 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/NĐ-CP dated March 8, 2018, of the Government detailing the Law on Foreign Trade Management regarding the origin of goods;

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

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

Implementing the Report of the 32nd Meeting of the Committee for the Implementation of the Goods Trade Agreement ASEAN held on February 28, 2020 in Indonesia; the 51st Meeting of the Economic Ministers' Conference ASEAN and the 33rd Meeting of the Regional Trade Negotiation Council of the ASEAN Free Trade Area (ATIGA) held on September 6, 2019 in Thailand;

Implementing Resolution No. 110/NQ-CP of the Government dated July 23, 2020 approving the First Protocol Amending the Goods Trade Agreement ASEAN (ATIGA);

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

The Minister of Industry and Trade issues this Circular amending and supplementing Circulars on implementing Rules of Origin in the Goods Trade Agreement ASEAN

Article 1. Amending and supplementing Circular No. 22/2016/TT-BCT dated October 3, 2016 of the Minister of Industry and Trade implementing Rules of Origin in the Goods Trade Agreement ASEAN (hereinafter referred to as Circular No. 22/2016/TT-BCT)

4. Replacing Appendix X issued together with Circular No. 22/2016/TT-BCT with Appendix V issued together with this Circular.

Article 2. Amending and supplementing Appendix II issued together with Circular No. 10/2019/TT-BCT dated July 22, 2019 of the Minister of Industry and Trade amending and supplementing Circular No. 22/2016/TT-BCT

Section 4 ("4. Not considering the processes... or from one of the following types") is amended and supplemented as follows:

"5. Not considering the processes mentioned in Clause 2, 3, 4, raw textile materials without origin listed in the following directory will be considered as having origin in a Member State if they meet the manufacturing and processing procedures specified below:"

a) Fibers and yarns

The following production and processing steps are carried out with non-origin materials to create products with origin:

Production through the fiber-forming process (polymerization, multi-condensation and extrusion), spinning, twisting, shaping or weaving from blended yarn or from one of the following:"

Article 3. Amending and supplementing Circular No. 28/2015/TT-BCT dated August 20, 2015 of the Minister of Industry and Trade on the implementation of pilot self-certification of origin of goods under the ASEAN Goods Trade Agreement (hereinafter referred to as Circular No. 28/2015/TT-BCT)

1. Economic organizations conducting foreign exchange trading agency activities; economic organizations conducting foreign currency receipt and payment service provision activities; economic organizations conducting border country currency exchange agency activities.

"Article 1. Scope of application This Circular stipulates on:

1. Implementing the pilot self-certification of origin of goods according to the Memorandum of Understanding signed on August 29, 2012 between the Lao People's Democratic Republic, the Philippines, and Indonesia in Siem Reap, Cambodia regarding the implementation of the second pilot project on self-certification of origin (hereinafter referred to as the pilot mechanism).

2. Implementing the ASEAN-wide self-certification of origin of goods mechanism according to the provisions of the First Protocol Amending the ASEAN Goods Trade Agreement (ATIGA) (hereinafter referred to as the AWSC mechanism)."

2. Article 2 is amended and supplemented as follows:

"Article 2. Applicability
1. This Circular applies to:
a) Exporters and importers of goods under the ASEAN Goods Trade Agreement with traders of other member countries implement the pilot mechanism.
b) Exporters and importers of goods under the ASEAN Goods Trade Agreement with traders of ASEAN member countries implement the AWSC mechanism.
c) Relevant agencies, organizations, and individuals. 2. Eligible exporters may apply for issuance of Certificate of Origin Form D (hereinafter referred to as C/O Form D) instead of self-certifying the origin of goods."

3. Supplementing Clause 6 of Article 3 as follows:

"6. The definitions provided from Clause 1 to Clause 5 of this Article shall not apply to the AWSC mechanism."

4. Article 4 is amended and supplemented as follows:

"Article 4. Exporters meeting the conditions for self-certification of origin of goods

1. Merchants satisfying the following conditions may apply to be granted self-certification of origin of goods:

a) Being both an exporter and a manufacturer.

b) Not violating regulations on the origin of goods in the two years immediately preceding the date of submitting the application for self-certification of origin of goods.

c) Having staff trained in the origin of goods by training units designated by the Ministry of Industry and Trade or the Department of Import-Export (Ministry of Industry and Trade).

2. In addition to the provisions of Clause 1 of this Article, merchants applying for self-certification of origin of goods under the AWSC mechanism must meet the following requirements:

a) Having been issued a Certificate of Origin (C/O) for preferential treatment for goods in the same HS group (4 digits) in the two years immediately preceding the date of submitting the application for approval document. b) In cases where the exporter is not the manufacturer, the exporter must obtain a written commitment from the manufacturer regarding the origin of the exported goods and be willing to cooperate in case of file and certificate verification for the origin of goods and on-site verification at the production facility."

5. Article 5 shall be amended and supplemented as follows:

"Article 5. Issuance of Approval Document

1. The Department of Import-Export (Ministry of Industry and Trade) is the competent authority to issue the Approval Document for merchants to self-certify the origin of goods.

2. Merchants meeting the provisions of Article 4 of this Circular shall submit an application for issuance of the Approval Document and attach the necessary documents through the Ministry of Industry and Trade's Electronic Management and Issuance System for Certificates of Origin at the website http://www.ecosys.gov.vn (hereinafter referred to as the eCoSys System).

3. Documents required for the application for issuance of the Approval Document include:

a) Application form for issuance of the Approval Document.

b) List with attached samples of authorized signatures for declaring the origin of goods: 01 copy.

c) Report on production capacity and production facilities for each item registered for self-certification of origin of goods: 01 copy.

4. Processing time:

a) Within three working days from the date of receipt of the merchant's application, the competent authority will notify on the eCoSys system: - In case the submitted documents are incomplete or invalid, the merchant will be requested to supplement and complete the documents. - In case the submitted documents are complete and valid, the issuing organization of C/O will be requested to conduct an actual inspection of the merchant's production capacity according to Circular No. 39/2018/TT-BCT dated October 30, 2018 of the Minister of Industry and Trade on the verification of the origin of exported goods.

b) Within seven working days from the date of receiving the notification of the competent authority as stipulated in this Article, the issuing organization of C/O will conduct an actual inspection of the merchant's production capacity or that of the related manufacturer.

c) Within one working day from the completion of the actual inspection of the merchant's production capacity, the issuing organization will update the inspection results on the eCoSys system.

d) Within three working days from the date the issuing organization updates the results of the actual inspection of the merchant's production capacity in accordance with the regulations, the competent authority will review and issue the Approval Document along with the self-certification code for the origin of goods to the merchant. If the Approval Document is not issued, the competent authority will respond in writing and specify the reasons.

đ) The competent authority may exempt the actual inspection of the merchant's production facilities according to the provisions of point b of this clause for exporters who have participated in the pilot program and meet the conditions.

5. Amendment and Supplement to the Approval Document

a) In case of changes or additions to the items registered for self-certification of origin of goods, or changes or additions to the authorized signatories for declaring the origin of goods, the merchant shall declare the amendments and supplements and attach the necessary documents through the eCoSys system.

b) Documents required for the application for amendment and supplement to the Approval Document in case of changes or additions to the items registered for self-certification of origin of goods include: - Application for amendment and supplement to the Approval Document for self-certification of origin of goods. - Report on production capacity and production facilities for each item registered for self-certification of origin of goods: 01 copy. - For merchants participating in the AWSC mechanism, if they are not manufacturers, the application for registration of self-certification of origin must be accompanied by a copy of the manufacturer's commitment according to the provisions of Article 4 of this Circular.

c) Documents required for the application for amendment and supplement to the Approval Document in case of changes or additions to the authorized signatories for declaring the origin of goods include: - Application for amendment and supplement to the Approval Document for self-certification of origin of goods. - List with attached samples of authorized signatures for declaring the origin of goods: 01 copy.

d) The procedures, processing times, and registration for the cases of amendment and supplement provided in this clause shall be carried out according to the provisions of Clause 4 of this Article.

đ) In cases where the changed or added items are consistent with the merchant's production capacity, the competent authority may exempt the actual inspection of the merchant's production facilities when amending and supplementing the Approval Document for the merchant.

6. In case the Approval Document expires, the merchant shall submit an application for reissuance of the Approval Document and attach the necessary documents through the eCoSys system according to the provisions of Clause 3 of this Article. If the items registered for self-certification of origin of goods remain unchanged compared to previous registrations, the competent authority may exempt the actual inspection of the merchant's production facilities when issuing the Approval Document."

6. Article 6 is amended and supplemented as follows:

"Article 6. Approval Document

1. Each eligible exporter shall be granted a separate self-certification code for the origin of goods. The Vietnamese self-certification code for the origin of goods consists of 12 characters as follows:

a) The first seven characters are "VN-AWSC".

b) The next five characters are the serial number of the eligible exporter who has been granted the Approval Document.

2. The Approval Document is valid for two years from the date of issuance, except in cases where it is revoked according to the provisions of Clause 10 of this Circular. The trader may only issue self-certification certificates for the origin of goods within the validity period of the Approval Document."

7. Article 7 is amended and supplemented as follows:

"Article 7. Commercial Invoice Containing Declaration of Origin

1. When exporting goods with origin under the pilot mechanism of self-declaration of origin on the commercial invoice, each eligible exporter shall declare the following content:

“The exporter of the product(s) covered by this document (Certified Exporter Authorization Code …) declares that, except where otherwise clearly indicated, the product(s) (HS Code/s:…) satisfy the Rules of Origin to be considered as ASEAN Originating Products under ATIGA (ASEAN country of origin:…) with origin criteria: …”

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(Signature over Printed Name of the Authorized Signatory)

Where:

“Certified Exporter Authorization Code” is the self-certification code for the origin of goods.

“HS Code/s” is the six-digit HS code of exported goods.

“ASEAN country of origin” is the name of the country of origin.

“Origin criteria” is the origin criteria.

“Signature over Printed Name of the Authorized Signatory” is the name and signature of the authorized signatory registered with the competent authority by the trader.

2. On the commercial invoice, goods must be fully recorded with information sufficient to determine their origin.

3. The commercial invoice containing declaration of origin must be signed manually, the content of Clause 1 of this Article must be written in English and include the name of the authorized signatory registered with the Ministry of Industry and Trade.

4. The date recorded on the commercial invoice is considered the date of issuance of the commercial invoice containing declaration of origin.

5. In cases where there is not enough space on the commercial invoice to declare all items, additional sheets may be attached recording the HS code, origin criteria, name, and signature of the authorized signatory.

6. Eligible exporters are not allowed to self-certify the origin of goods for consignments classified by customs authorities into the yellow or red lanes when declaring exports.

7. The provisions from Clause 1 to Clause 6 of this Article do not apply to the AWSC mechanism.”

8. Supplement Clause 4 of Article 8 as follows:

"4. The provisions from Clause 1 to Clause 3 of this Article do not apply to the AWSC mechanism."

9. Article 10 is amended and supplemented as follows:

"Article 10. Revocation of the Approval Document

1. The competent authority shall revoke the Approval Document when the trader violates any of the following circumstances:a) Forgery of documents, fraudulent declaration when registering for self-certification of the origin of goods.b) Forgery of files and documents to self-certify the origin of goods.c) No longer meeting the conditions stipulated in Circular 249/2025/NĐ-CP.d) Failure to fulfill the responsibilities of an eligible exporter as prescribed in Article 11 of this Circular.

2. Traders whose Approval Document is revoked shall be subject to the Red Channel regime as prescribed in Circular No. 15/2018/TT-BCT dated June 29, 2018 of the Minister of Industry and Trade on the classification system in the process of issuing preferential certificates of origin. Information about traders whose Approval Document is revoked will be published on the eCoSys system."

10. Article 11 is amended and supplemented as follows:

"Article 11. Responsibilities of Qualified Exporters

1. Maintain the conditions approved by the Approval Document as stipulated in Article 4 of this Circular throughout the entire process of self-certifying the origin of goods; report to the competent authority immediately upon any changes to these conditions.

2. Provide complete reports, relevant documents, and cooperate with the organization issuing the Certificate of Origin (C/O) and the competent authority to inspect the production facility when requested.

3. Retain the application files for the Approval Document for a period of five years from the date of issuance of the Approval Document.
4. Retain certificates of self-certification of the origin of goods, related files, reports, and documents proving that the self-certified goods comply with current regulations on the origin of goods and related certificates for at least three years from the date of issuance of the certificate of self-certification of the origin of goods.

5. Only self-certify the origin of goods that have been registered and have all necessary certificates proving that the goods meet the regulations on the origin of goods at the time of issuance of the certificate of self-certification of the origin of goods.

6. Bear legal responsibility for the accuracy and authenticity of declarations related to applications for the Approval Document and certificates of self-certification of the origin of goods.

7. Within seven working days from the date of issuance, traders must declare and publish certificates of self-certification of the origin of goods and related certificates for exported consignments according to points c to h of Clause 1, Article 15 of Decree No. 31/2018/ND-CP dated March 8, 2018 of the Government detailing the Law on Foreign Trade Management regarding the origin of goods on the eCoSys System. 8. Report promptly to the competent authority about certificates of self-certification of the origin of goods rejected by the importing Member State (if any).

11. Article 12 shall be amended and supplemented as follows:

"Article 12. Responsibilities of Relevant Authorities and Organizations:

1. The Department of Import-Export (Ministry of Industry and Trade) shall be responsible for:

a) Organizing the issuance, amendment, and supplementation of the Approval Document.

b) Verifying the origin of exported goods at the request of the competent authority of the importing country.

c) Inspecting the self-certification of the origin of goods by qualified exporters after issuing the Approval Document, including verifying the accuracy of issued certificates of self-certification of the origin of goods.

d) Notifying the ASEAN Secretariat of information about qualified exporters after issuing the Approval Document.

đ) Designating training units with sufficient capacity to train in the field of the origin of goods.

2. Training units designated by the Ministry of Industry and Trade or the Department of Import-Export (Ministry of Industry and Trade) shall be responsible for:

a) Organizing training on the origin of goods for trainees.

b) Adhering to general regulations for organizing training.

c) Reporting to the Department of Import-Export (Ministry of Industry and Trade) information about organized training sessions.

Article 4. Repeal and Replacement of Certain Provisions of Circular No. 28/2015/TT-BCT

1. Repeal Article 9.

2. Replace Appendix I issued together with Circular No. 28/2015/TT-BCT with Model 01 of Appendix IV issued together with this Circular.

3. Replace Appendix II issued together with Circular No. 28/2015/TT-BCT with Model 03 of Appendix IV issued together with this Circular.

Article 5. Transitional Provisions

4. Replace Appendix V issued together with Circular No. 28/2015/TT-BCT with Model 02 of Appendix IV issued together with this Circular.

Article 6. Implementation Provisions

5. Customs authorities accept C/O model D issued before December 21, 2020, according to the form prescribed in Appendix VIII issued together with Circular No. 22/2016/TT-BCT.

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.

1. This Circular takes effect from September 27, 2020.

3. Organizations issuing C/Os consider issuing C/O model D according to this Circular for Vietnamese goods exported from September 20, 2020.

4. Customs authorities accept certificates of origin of goods according to Appendices I and II issued together with this Circular to consider for preferential customs duties under ATIGA for imported consignments declared from September 20, 2020.

5. Guidelines and unified interpretations related to Rules of Origin agreed upon by Member States through periodic consensus or at meetings of the ATIGA Implementation Committee and the ASEAN Rules of Origin Sub-Committee serve as the basis for organizations issuing C/Os and customs authorities to implement.

 

 

Appendix I

- Ministry of Industry and Trade: Minister, Deputy Ministers, General Departments, Departments, Bureaus under the Ministry, and Import-Export Management Offices (19); MECHANISMS FOR CERTIFICATION OF THE ORIGIN OF GOODS

(Annexed to Circular No. 19AND INSPECTION AND VERIFICATION OF THE ORIGIN OF GOODS

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Article 1. Definitions

1. "PLF" means the Protocol on the Legal Framework for Implementing the ASEAN Single Window Mechanism signed in Hanoi, Vietnam on September 4, 2015.

2. ASW (ASEAN Single Windows) refers to the ASEAN Single Window Mechanism as defined in Clause a, Article 5 of the Protocol on the Legal Framework for Implementing the ASEAN Single Window Mechanism (PLF).

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

4. "Competent Authority" means the government agency of the Exporting Member State authorized to issue the Approval Document for traders to self-certify the origin of goods (hereinafter referred to as the Approval Document).

5. "Issuing Organization" means the organization or agency authorized by the Government of the Exporting Member State to issue Certificates of Origin (CO) and information about these organizations and agencies shall be notified to all other Member States according to the provisions of the Appendix.

6. "Electronic CO" means the CO established in accordance with the document "Guidelines for Implementing Messages and Processing Specifications for Electronic Form D ATIGA CO" and transmitted electronically between Member States through 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 resident or having a place of business within the territory of a Member State where the goods are exported by that person.

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

9. "Importer" means an individual or legal entity 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 promulgated together with Circular No. 22/2016/TT-BCT.

11. "Self-Certification of Origin" means the act of an eligible exporter declaring the origin of exported goods on commercial documents instead of the Form D Certificate of Origin.

12. "Certificate of Origin" means a certificate confirming that exported goods meet the rules of origin as stipulated in Circular No. 22/2016/TT-BCT. The Certificate of Origin includes:

a) Form D Certificate of Origin (CO);

b) Electronic Form D Certificate of Origin (CO); or

c) Self-Certification of Origin document.

13. "Back-to-Back Certificate of Origin" means a certificate of origin issued or issued by the Intermediate Exporting Member State based on the Certificate of Origin of the First Exporting Member State.

Article 2. Sample signatures and seals of the Issuing Organization and information of eligible exporters

1. Member States shall submit lists of names, addresses, sample signatures, and sample seals of the Issuing Organizations in both paper and electronic formats to the ASEAN Secretariat for the ASEAN Secretariat to notify other Member States in electronic format. Any changes in the above list of Member States must be immediately reported using similar procedures.

2. Sample signatures and sample seals of the Issuing Organizations are updated annually. Any CO issued by a signatory not listed in the list under Clause 1 of this Article will not be accepted by the Importing Member State.

3. In the case of issuing the Approval Document, Member States shall immediately provide the following information about eligible exporters to update the ASEAN self-certification of origin database:

a) The name and address of the eligible exporter.

b) The self-certification of origin code.

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

d) The list of goods subject to self-certification of origin by the eligible exporter, including a description of the goods and the 6-digit HS code.

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

In cases where the Approval Document is revoked or suspended, or when there are any changes to the information provided under this clause, exporting Member States shall immediately update the ASEAN self-certification of origin database.

4. An electronic self-certification of origin document will not be accepted by the Importing Member State in the following cases:

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

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

c) The goods declared as originating are not included in the list of goods updated in the ASEAN self-certification of origin database.

Article 3. Documents to Prove Origin of Goods

1. To determine the origin of goods, the organization issuing the Certificate of Origin (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) for the verification of the Certificate of Origin according to the regulations of the 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 in accordance with the regulations of the Member State. The results of such inspections, reviewed periodically or when necessary, shall be considered as documents to determine the origin of exported goods. Pre-export inspections may not be required for goods whose origin can easily be determined through their nature.

2. For domestically purchased raw materials, the final manufacturer's declaration of export activities shall be considered a valid document to determine the origin of goods.

Article 5. Application for Issuance of C/O

When exporting goods, the exporter or authorized representative must submit an application for issuance of the C/O along with necessary documents proving that the exported goods meet the conditions for obtaining the C/O.

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

The organization issuing the C/O conducts verification of the application for issuance of the C/O in accordance with the regulations to ensure:

1. The application for issuance of the 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 No. 22/2016/TT-BCT.

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

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

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

Article 7. C/O Form D

1. C/O Form D must be written in English, on white paper, size A4, 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 carbon copies.

3. Each C/O has its own reference number issued by the organization issuing the C/O.

4. Each C/O must bear a handwritten signature and stamp of the organization issuing the C/O. Member States may accept electronic signatures and stamps in accordance with their national laws.

5. The original C/O is sent by the exporter to the importer for submission 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 corrections must be made in one of the following ways:

1. Strike out the incorrect part and supplement the necessary information. All 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 additions.

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

Article 10. Issuing of C/O

1. Depending on the presentation of necessary documents, the C/O may be issued before or at the time of export, or afterwards but not later than three days from the date of export. Exported goods must have origin as prescribed in Appendix I of Circular No. 22/2016/TT-BCT to be eligible for issuance of C/O.

2. In exceptional cases where the C/O cannot be 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 with the phrase "Issued Retroactively" in the relevant box.

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

In case the C/O is lost, misplaced, or damaged, the exporter may submit an application requesting the issuing organization to issue a certified true copy of the original C/O Form D and a third copy. The issuing organization will issue a certified true copy based on the export documents kept by the issuing organization, which must include the phrase "CERTIFIED TRUE COPY" in Box 12 of the C/O. This copy shall bear the date of issuance of the original C/O. Such certified true copy shall be issued within one year from the date of issuance of the original C/O.

Article 12. Self-Certification Documents for Origin of Goods

1. Qualified exporters exporting goods with origin may declare the origin of goods on the commercial invoice issued by themselves.

2. In cases where it is impossible to declare on the commercial invoice at the time of export, qualified exporters may declare the origin of goods on one of the following documents:

a) Payment statement (billing statement).

b) Delivery order.

c) Packing list.

These self-certification documents containing declarations of origin of goods are accepted when submitted together with the commercial invoice at the time of importation of goods.

3. Self-certification documents for origin of goods must include the following information:

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

b) Description of goods, including:

(i) Name of goods.

(ii) HS code at the six-digit level or ASEAN classification number.

(iii) Corresponding origin criterion.

(iv) Country of origin.

(v) FOB value in case the regional value content criterion is applied.

(vi) Quantity of goods.

(vii) Brand name (if applicable).

(viii) In case of issuing a back-to-back self-certification document for origin of goods, supplement the reference number and issuance date of the initial certificate of origin document, country of origin, and the first exporting country's self-certification number for origin of goods (if applicable).

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

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

(ii) Signature and name of the signatory.

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

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

6. In cases where the self-certification document for origin of goods does not have enough space to declare all items, an additional declaration form may 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 do not apply to the pilot scheme of self-certification of 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 Project No. 2 on self-certification of origin (hereinafter referred to as the pilot scheme of self-certification of origin of goods).

Article 13. Back-to-back Certificate of Origin for Goods against

1. An issuing organization of the Intermediate Member State's C/O may issue a back-to-back C/O upon receiving a request from the Exporter, provided that:

a) The person requesting the issuance of a back-to-back C/O presents a valid original of the initial Certificate of Origin for Goods. In case the original cannot be presented, the person must present a certified copy of the initial Certificate of Origin for Goods.

b) A back-to-back C/O must include certain information as on the original Certificate of Origin for Goods. All fields in the back-to-back C/O must be fully completed. The FOB value of the Intermediate Member State must be recorded in Field No. 9 of the back-to-back C/O.

c) For partially exported consignments, the value of each partial export will replace the total consignment value on the initial Certificate of Origin for Goods. When issuing a back-to-back C/O to the Exporter, the Intermediate Member State must ensure that the total quantity re-exported from partially exported consignments does not exceed the quantity recorded on the initial Certificate of Origin for Goods imported from the Initial Exporting Member State.

d) In cases where information is incomplete or there is suspicion of violation, the customs authority of the Final Importing Member State may request presentation of the initial Certificate of Origin for Goods.

đ) The procedures for origin verification specified in Articles 19 and 20 of this Annex also apply to the Member State issuing the back-to-back C/O.

e) The reference number and date of issuance of the initial Certificate of Origin for Goods must be recorded in Field No. 7 of the back-to-back C/O.

2. Qualified Exporters of the Intermediate Member State may issue a self-certified back-to-back Certificate of Origin for Goods, provided that:

a) The qualified Exporter has been granted approval by the competent authority of the Intermediate Member State and registered for self-certification of origin for the same type of goods listed on the self-certified back-to-back Certificate of Origin for Goods.

b) The qualified Exporter possesses a valid original of the initial Certificate of Origin for Goods. In case the original cannot be presented, the qualified Exporter must have a certified copy of the initial Certificate of Origin for Goods.

c) The self-certified back-to-back Certificate of Origin for Goods must include certain information as on the original Certificate of Origin for Goods. The FOB value of the Intermediate Member State must be recorded on the self-certified back-to-back Certificate of Origin for Goods.

d) For partially exported consignments, the value of each partial export will replace the total consignment value on the initial Certificate of Origin for Goods. When issuing a self-certified back-to-back Certificate of Origin for Goods, the qualified Exporter of the Intermediate Member State must ensure that the total quantity re-exported from partially exported consignments does not exceed the quantity recorded on the initial Certificate of Origin for Goods.

đ) The procedures for origin verification specified in Articles 19 and 20 of this Annex also apply to the Member State issuing the self-certified back-to-back Certificate of Origin for Goods.

e) The reference number and date of issuance or date of issuance of the initial Certificate of Origin for Goods must be recorded on the self-certified back-to-back Certificate of Origin for Goods.

3. Paragraph 2 of this Article does not apply to the pilot scheme for self-certification of origin.

Article 14. Submission of Origin Certificates for Goods

1. To be eligible for preferential customs duties, at the time of import procedures, the Importer must submit to the Customs Authority of the Importing Member the Certificate of Origin (C/O) Form D or the self-certified origin document for goods, along with related documents.

2. In case the C/O Form D is rejected by the Customs Authority or relevant authorities of the Importing Member, such certificate 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 must also notify the issuing authority the reasons for rejecting the preferential customs duty benefits.

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

4. In cases where the Origin Certificate for Goods is rejected according to Clause 2 and Clause 3 of this Article, the Importing Member may accept and consider the explanations provided by the issuing authority or the competent authority of the Exporting Member and evaluate the Origin Certificate for Goods to determine whether to grant preferential customs duty benefits. The explanations from the issuing authority or the competent authority of the Exporting Member must be detailed and address the issues raised by the Importing Member to reject the preferential benefits.

Article 15. Validity Period of Origin Certificates for Goods

1. The Origin Certificate for Goods is valid for 12 months from the date of issuance or release, and must be submitted to the Customs Authority of the Importing Member within that period.

2. In cases where the Origin Certificate for Goods is submitted to the Customs Authority of the Importing Member after the deadline specified in Clause 1 of this Article, the Origin Certificate for Goods will still be accepted if the non-compliance with the deadline is due to force majeure or other legitimate reasons beyond the control of the Exporter.

3. In cases of late submission otherwise, the Customs Authority of the Importing Member may accept the Origin Certificate for Goods on condition that the goods are imported before the expiration of the validity period of the Origin Certificate for Goods.

Article 16. Exemption from Submission of Origin Certificates for Goods

Goods originating from the Exporting Member with a value of FOB not exceeding 200 (two hundred) US dollars are exempted from submitting Origin Certificates for Goods and only require the Exporter to declare that the goods originate from the Exporting Member. Goods sent via postal services with a value of FOB 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, minor discrepancies, such as printing errors between information on the Origin Certificate for Goods and information on documents submitted to the Customs Authority of the Importing Member for import procedures, will not invalidate the Origin Certificate for Goods if these discrepancies still match the actual imported goods.

2. In cases where there is a difference in HS codes for preferentially taxed goods between the Exporting Member and the Importing Member, the imported goods will be cleared under the MFN tariff rate or a higher preferential tariff rate, depending on compliance with the appropriate Rules of Origin, and the Importer will not be penalized or required to pay additional fees according to the laws of the Importing Member. After clarifying the HS code discrepancy, the correct preferential tariff rate will be applied, and any excess tax paid (if any) will be refunded according to the laws of the Importing Member once these issues are resolved.

3. In cases where the Origin Certificate for Goods contains multiple items, difficulties with one item will not affect or delay the granting of preferential customs duty benefits and clearance of other items on the Origin Certificate for Goods. Clause 3 of Article 19 of this Annex may be applied to items with origin difficulties.

Article 18. Record Keeping

1. For the purpose of verifying the origin of goods under Articles 19 and 20 of this Annex, manufacturers and exporters when requesting C/Os and exporters qualified to issue self-certified origin documents must retain relevant origin proof documents for at least three years from the date of issuance of the C/O or issuance of the self-certified origin document according to the laws of the Exporting Member.

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

3. Competent authorities must retain registration application records for self-certified origin documents and related documents for three years from the date the approval document expires or is revoked.

4. Information related to the validity of the C/O will be provided by the authorized signatory of the C/O, certified by the competent government authority, upon request of the Importing Member.

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

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

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 that are suspected 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 under 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 contents 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 examination results. 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 a basis for considering 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 180 days. During the waiting period for examination results, Clause 3 of this Article shall apply.

Article 20. On-Site Inspection at Production Facilities

1. In case the importing Member disagrees with the examination results stated in Article 19, the importing Member may propose an on-site inspection in the exporting Member.

2. Prior to conducting an on-site inspection in the exporting Member, the importing Member must notify in writing its intention to conduct a direct inspection at the production facility of 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 directly inspected.

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

d) The importer of the goods requiring inspection.

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

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

b) The name of the exporter or producer whose factory will be directly inspected.

c) The expected date of the direct inspection.

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

đ) The 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 direct inspection.

5. If no approval document for the inspection is received from the exporter or producer within thirty days from the date of receipt of the notification as stipulated in 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 a postponement of 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 a written conclusion to the exporter or producer and the relevant issuing organization or competent authority regarding 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 competent authority within thirty days from the date of receipt of the explanation or additional information from the exporter or producer.

10. The inspection process, including the actual inspection and the decision on whether the suspect product meets the rules of origin, must be completed and the results reported to the issuing organization or competent authority within a maximum of 180 days. During the waiting period for inspection results, Clause 3 of Article 19 of this Annex shall apply.

Article 21. Maintaining Confidentiality of Information

Member States must maintain the confidentiality of information about business activities obtained during inspections under Articles 19 and 20 of this Annex, as provided for by their national laws, and ensure that such information is not disclosed in a manner that 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 rules on determining the origin of goods.

Article 22. Documents for Direct Shipment Provisions

When goods transit 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. A certificate of origin for the goods issued by the issuing organization of the Certificate of Origin (C/O) of the exporting Member State or 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, Clause 2, Article 8 of Annex I promulgated by Circular No. 22/2016/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 if they meet the origin criteria specified in Annex I promulgated by Circular No. 22/2016/TT-BCT and can prove to the competent government authority of the importing Member State that:

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 C/O Form D or self-certification of origin must be submitted to the competent government authority of the importing Member State, clearly stating the name of the exhibition and the address of the exhibition venue. The competent government authority of the Member State hosting the exhibition 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 the conditions that the exhibited goods complied with.

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, where the goods remain under the control of customs authorities throughout the exhibition period.

Article 24. Invoices Issued by Third Countries

1. The competent authority of the importing Member State accepts certificates of origin for goods 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 No. 22/2016/TT-BCT.

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

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, delivery order, or packing list.

Article 25. Value FOB

The Certificate of Origin (CO) and the back-labeled CO shall only record the FOB value when applying the RVC criterion calculated according to the formula prescribed in Article 5 of Appendix I issued together with Circular No. 22/2016/TT-BCT.

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 from 27 to 31 of this Appendix apply to the electronic CO, and unless otherwise provided for in Articles from 27 to 31, Articles from 1 to 8, Article 10, Articles 13 to 16, and Articles 18 to 25 of this Appendix 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 "Guidelines for Implementing Messages and Processing Specifications for 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 "Guidelines for Implementing Messages and Processing Specifications for 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 Documents for Issuance of Electronic CO

Instead of Clause 1 of Article 6 of this Appendix, application documents for issuance of 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 "Guidelines for Implementing Messages and Processing Specifications for ATIGA Model D Electronic CO", the electronic CO may be directly sent by the NSW of the exporting Member State to the Exporter for the Exporter to send directly to the Importer, or by the NSW of the importing Member State to send the electronic CO directly 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. 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 ATIGA Model D Electronic CO".

Article 30. Presentation of Electronic CO

1. To enjoy preferential customs duties, at the time of import clearance, the Importer must declare information about 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 Appendix), 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 electronic CO in accordance with the implementation guidelines for electronic customs responses specified in the document "Guidelines for Implementing Messages and Processing Specifications for ATIGA Model D Electronic CO". If created, the status will be transmitted electronically via ASW to the issuing authority or organization of the exporting Member State immediately after importation or upon generation of the electronic customs response, 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 duties as specified in the document "Guidelines for Implementing Messages and Processing Specifications for ATIGA Model D Electronic CO". If generated, the customs response will be transmitted electronically via 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 applied, 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 duties 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 in Electronic CO Files

1. To serve the inspection of the origin of goods as stipulated in Articles 19 and 20 of the Appendix herein, the manufacturer or exporter requesting an electronic CO must retain the application documents for 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 issuing authority or organization must store the application files for 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 issuing authority or organization 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 CO MODEL D

(Annexed to Circular No. 19AND INSPECTION AND VERIFICATION OF THE ORIGIN OF GOODS

^__________

 

 

OVERLEAF NOTES

 

1. Member States accepting this form for preferential treatment under the ASEAN Trade in Goods Agreement (ATIGA) or the ASEAN Industrial Cooperation (AICO) Scheme:

2. CONDITIONS: The main conditions for admission to preferential treatment under the ATIGA or the AICO Scheme 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 shipment conditions in accordance with Article 32 (Direct Shipment) of Chapter 3 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 shipment must qualify separately in their own right. This is particularly relevant 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. The name of the manufacturer and any trademark shall also be specified.

6. HARMONIZED SYSTEM NUMBER: The Harmonized System number shall be that of the ASEAN Harmonized 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 on the same Form D, if preferential treatment is not granted to any of the items, this is also to be indicated accordingly in box 4 and the item number circled or marked appropriately in box 5.

10. FOB VALUE: This is applicable for goods exported from and imported by the Kingdom of Cambodia, the Republic of Indonesia, and the Lao People's Democratic Republic, and where the Regional Value Content (RVC) criteria is applied, by providing the FOB Value 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 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 Rule 11 (Back-to-back CO) of Annex 8 of the ATIGA, the “Back-to-Back CO” box should be ticked (√) and the reference number and the date of issuance of the original CO (Form D) 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 Rule 22 of Annex 8 of the ATIGA, the “Exhibitions" box should be ticked (√) and the name and address of the exhibition indicated in box 2.

14. ISSUED RETROACTIVELY: In exceptional cases, 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 Rule 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 value, in accordance with Article 33 of the ATIGA, the “De Minimis” box should be ticked (√).

ANNEX III

GUIDELINES FOR COMPLETION

FORM D CERTIFICATE OF ORIGIN ISSUED FOR EXPORT GOODS

(Annexed to Circular No. 19/2020/TT-MCT dated August 14, 2020 of the Minister of Industry and Trade (2020/TT-MCT dated August 14, 2020 of the Minister of Industry and Trade)

^____________

 

The CO must be completed in English and typed. The specific contents of the CO completion are as follows:

1. Box 1: Exporter's trading name, address, exporting country name (Vietnam).

2. Box 2: Recipient's name, address, country name.

3. The top right box for entering the reference number (to be filled 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: The exporting Member State Vietnam, consisting of 02 characters "VN";

b) Group 2: The importing Member State, consisting of 02 characters as follows:

 

c) Group 3: The last two digits of the year of issuance of the CO. For example, issued in 2020 will be recorded as "20".

d) Group 4: the code number of the organization issuing the Certificate of Origin (CO), consisting of 02 characters. The list of organizations issuing the CO 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 the organizations issuing the CO.

đ) Group 5: the serial number of the CO, consisting of 05 characters;

e) A hyphen between Group 1 and Group 2. A slash "/" between Group 3, Group 4, and Group 5.

Example: If the Export-Import Management Department in Ho Chi Minh City issues the CO with serial number 6 for a shipment exported to Thailand in 2020, the reference number of this CO will be recorded as: VN-TH 20/02/00006.

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 import location will mark √ in the appropriate box.

6. Box 5: serial number of goods items (for multiple items listed on one CO, each item has its own serial number).

7. Box 6: marking and number of the consignment.

8. Box 7: number of consignments, type of consignment, 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 the origin of the goods is determined using the RVC criterion.

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 place, date and year of application for issuance of the CO, signature of the person applying for issuance of the CO.

13. Box 12: reserved for the issuing authority or organization to record: date and year of issuance of the CO, signature of the authorized person issuing the CO, stamp of the issuing authority or organization.

14. Box 13:

a) Mark √ in the box “Third Country Invoicing” if 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) Mark √ in the box “Back-to-Back CO” if the issuing authority or organization of the intermediate country issues a back-to-back CO according to Clause 1 of Article 13 of Appendix I issued together with this Circular. The reference number and issuance date of the original CO must be recorded in Box 7.

c) Mark √ in the box “Exhibitions” if the goods are sent from a Member State's exporter to participate in an exhibition in another country and are sold during or after the exhibition for import into another Member State according to Article 23 of Appendix I issued together with this Circular. The name of the exhibition and the address of the exhibition venue must be recorded in Box 2.

d) Mark √ in the box “Issued Retroactively” if the CO is issued later due to errors, omissions, or other valid reasons according to Clause 2 of Article 10 of Appendix I issued together with this Circular.

đ) Mark √ in the box “Accumulation” if goods with origin from one Member State are used as raw materials in the territory of another Member State to produce a finished product.

e) Mark √ in the box “Partial Accumulation” if the regional value content of raw materials is less than 40% but equal to or greater than 20% and the CO is issued for the purpose of cumulative parts according to Clause 2 of Article 6 of Appendix I issued together with Circular No. 22/2016/TT-BCT.

g) Mark √ in the box “De Minimis” if the goods do not meet the tariff shift criteria but the value of raw materials not meeting the tariff shift criteria does not exceed 10% of the FOB value of the product according to Article 9 of Appendix I issued together with Circular No. 22/2016/TT-BCT.

h) Box 13 may be marked √ by hand or printed by computer.

15. In cases where there is insufficient space to declare all items on the CO, traders may attach a Supplementary Declaration Form. The Supplementary Declaration Form must contain all information as required in Sections 6 to 13 of this Appendix. The Supplementary Declaration Form must be numbered page/total pages (including the CO) and record the reference number of that CO./.

 

REGULATIONS ON THE CERTIFICATE DESIGN FOR OUTSTANDING RURAL INDUSTRIAL PRODUCTS

SAMPLE APPLICATION FOR SELF-CERTIFICATION OF ORIGIN OF GOODS
(Annexed to Circular No. 19/2020/TT-BCT dated August 14, 2020 of the Minister of Industry and Trade)

^___________

 

Sample 01 Application for Issuance (Amendment, Supplement) of Self-Certification of Origin of Goods Approval Document

Sample 02 List of Authorized Signatories for Origin Declaration

Sample 03 Report on Production Capacity of Goods Registered for Self-Certification of Origin

Sample 04 Self-Certification of Origin of Goods Approval Document

 

 

..., day... month... year...

 

 

 

APPLICATION FOR ISSUANCE (AMENDMENT, SUPPLEMENT)

SELF-CERTIFICATION OF ORIGIN OF GOODS APPROVAL DOCUMENT

 

Pursuant to Article 73, Article 74 of the Customs Law No. 54/2014/QH13 amended and supplemented by Law No. 90/2025/QH15; (Name of Competent Authority)...

 

Name of Trader: ___

- Main office address: ^{international} ____________________________________

- Telephone: ___ Email: ___

- Business Registration Certificate or Enterprise Registration Certificate or Investment Certificate No.: ...issued by ... (name of issuing authority)... issued on ... day ... month ... year ...

Based on Circular No. .../2020/TT-BCT dated ... day ... month ... year 2020 of the Minister of Industry and Trade amending and supplementing Circulars regulating the implementation of Rules of Origin of Goods under the ASEAN Trade in Goods Agreement, ... (name of trader) ... requests ...(Name of Competent Authority)... to issue (amend, supplement) the Self-Certification of Origin of Goods Approval Document. The accompanying documents include:

The original copy of the list attached with the sample signature of the legal representative of the trader or the authorized person signing the origin declaration of goods (Form 02).

A copy of the production capacity report, production facility for each item registered for self-certification of origin of goods (Form 03);

List of goods registered for self-certification of origin of goods.

A copy of the manufacturer's commitment (if any)

... (name of trader) ... commits to bear legal responsibility for the contents of the documents and papers submitted with this Application Form and commits to comply with current regulations on the origin of goods./.

 

Legal representative of the trader

(Signature, full name, position, and stamp)

 

 

 

------------------------

^{international} Clearly state house number, ward/district, and province/city

ⁱⁱ Clearly state area code and phone number

 

Form 02

 

 

 

LIST OF AUTHORIZED PERSONS TO SIGN THE CONTENTS OF THE ORIGIN DECLARATION OF GOODS

 

Respectfully sent to: ... (Name of Competent Authority)...

 

Name of Trader: ___

- Main office address: ^{international} ___________________________________________

Telephone number: ⁱⁱ ___ Email: ___

- Business Registration Certificate or Enterprise Registration Certificate or Investment Certificate No.: ...issued by ... (name of issuing authority) ... issued on ... day ... month ... year… ... (name of trader)

... registers the following persons to be authorized to sign the contents of the origin declaration of goods: ID card number or Citizen Identification Card (CCCD)

 

... (name of trader) ... Clearly state house number, ward/district, and province/city.

 

Legal representative of the trader
(Signature, full name, position, and stamp)

 

 

------------------

^{international} Clearly state area code and phone number.

ⁱⁱ State ID card, CCCD or passport number and date of issue.

^Position State position, specialized department

^{Sample signature} State start date and expiration date.

^v GOODS REGISTERED FOR SELF-CERTIFICATION OF ORIGIN

 

Form 03

 

 

 

PRODUCTION CAPACITY REPORT

- Business Registration Certificate or Enterprise Registration Certificate or Investment Certificate number: …issued by …

 

Respectfully submitted to: ...(Name of Competent Authority)...

 

Name of Trader: ___

- Main office address:^{international} _______________________________________________________________

Telephone number:ⁱⁱ ___ Email: ___

... issued on ... day ... month ... year… ||| (issuing authority) ... reports production capacity for each item registered for self-certification of origin as follows:

... (name of trader) Factory area

 

... (name of trader) Clearly state the name of the production facility and address.

 

Legal representative of the trader

(Signature, full name, position, and stamp)

 

 

----------------------

^{international} Clearly state area code and phone number.

ⁱⁱ State ID card, CCCD or passport number and date of issue.

^Position Only declare items registered for self-certification of origin of goods.

^{Sample signature} APPROVAL DOCUMENT

 

 

Form 04

 

 

 

FOR SELF-CERTIFICATION OF ORIGIN OF GOODS

Pursuant to Decision No. 3826/2017/QĐ-BCT dated October 3, 2017 of the Minister of Industry and Trade stipulating the functions, tasks, powers, and organizational structure of the Department of Import-Export;

 

Pursuant to Decree No. 98/2017/NĐ-CP dated 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/NĐ-CP dated March 8, 2018, of the Government detailing the Law on Foreign Trade Management regarding the origin of goods;

Pursuant to Circular No.      …/2020/TT-BCT dated ... day ... month ... year 2020 of the Minister of Industry and Trade amending and supplementing Circulars regulating the implementation of Rules of Origin in the ASEAN Trade in Goods Agreement;

Considering the application for issuance of the Approval Document for Self-Certification of Origin of Goods dated ... day ... month ... year ... of ...

(Name of Trader) (Competent Authority) ...;

... ... issues the Approval Document for Self-Certification of Origin of Goods in ASEAN for the trader: ... NAME OF TRADER ...

Business Registration Certificate or Enterprise Registration Certificate or Investment Certificate number: …issued by ...

Main office address: ^{international} ___________________________________________

Telephone number: ⁱⁱ ___ Email: ___

Is permitted to self-certify the origin of goods in accordance with Circular No. .../2020/TT-BCT dated ... day ... month ... year 2020 of the Ministry of Industry and Trade amending and supplementing Circulars regulating the implementation of Rules of Origin in the ASEAN Trade in Goods Agreement. ||| (issuing authority) ... reports production capacity for each item registered for self-certification of origin as follows:

- Self-Certification Code:

VN-AWSCxxxxx ^Position - Items eligible for self-certification of origin: As listed in the attached schedule.

The trader shall implement self-certification of origin of goods in accordance with Circular No. …/2020/TT-BCT dated ... day ... month ... year 2020 of the Minister of Industry and Trade amending and supplementing Circulars regulating the implementation of Rules of Origin in the ASEAN Trade in Goods Agreement.

This approval document is effective from ... day ... month ... year ... until ... day ... month ... year./. 

HEAD OF THE COMPETENT AUTHORITY

 

 

 

 

(Annexed to the Approval Document for Self-Certification of Origin of Goods No. ... dated ... day ... month ... year ...)

Example: Exporter No. 6, qualified, was granted a self-certification code VN-ASWC00006 by the Department of Import-Export, Ministry of Industry and Trade.

Enter the HS code at the 6-digit level or ASEAN Harmonized Tariff System (AHTS) code

 

 

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^{international} Clearly state house number, ward/district, and province/city

ⁱⁱ Clearly state area code and phone number

^Position LIST OF ORGANIZATIONS ISSUING CERTIFICATE OF ORIGIN FORM D IN VIETNAM

^{Sample signature} Name of issuing organization