Circular No. 21/2010/TT-BCT Implementing the Rules of Origin under the ASEAN Trade in Goods Agreement

✦ 智能摘要

Circular No. 21/2010/TT-BCT stipulates the issuance of Certificate of Origin Form D according to the Rules of Origin under the ASEAN Trade in Goods Agreement. The Circular applies to applicants for Certificates of Origin and Issuing Organizations, with main contents including procedures for registering business files, application files for Certificates of Origin, responsibilities of related parties, time limits for issuing Certificates of Origin, and reporting systems.

适用范围

Exporters, manufacturers, or authorized representatives of exporters or manufacturers (applicants for Certificates of Origin) and the Issuing Organization Form D of Vietnam.

要点

Applicants for Certificates of Origin → register business files with the Issuing Organization, submit application files for Certificates of Origin, prove that exported goods comply with origin regulations, and facilitate verification by the Issuing Organization.
Issuing Organization → guide applicants for Certificates of Origin, accept and review application files, verify on-site if necessary, issue Certificates of Origin when requirements are met, send signature samples and seals to the Ministry of Industry and Trade, handle complaints.
Applicants for Certificates of Origin → submit complete application files within 15 working days from the date of issuance of Certificates of Origin, provide additional documents if necessary, facilitate on-site inspection by the Issuing Organization.
Issuing Organization → issue Certificates of Origin within three working days, conduct inspections at production sites if necessary, revoke Certificates of Origin upon discovery of non-compliance with origin requirements or incomplete files.
Applicants for Certificates of Origin and Issuing Organizations → implement reporting systems through the eCOSys system or in writing.

🌐 本文件的社会影响

Positive impact: Reduce legal risks for businesses when exporting goods, enhance management of origin of goods.
Negative impact: Increase costs and time for the issuance process of Certificates of Origin, require businesses to comply with complex regulations.

❓ 常见问题

What should applicants for Certificates of Origin do?

Register business files with the Issuing Organization, submit application files for Certificates of Origin, prove that exported goods comply with origin regulations.

What are the responsibilities of the Issuing Organization?

Guide applicants for Certificates of Origin, accept and review application files, verify on-site if necessary, issue Certificates of Origin when requirements are met.

What is the time limit for issuing Certificates of Origin?

Certificates of Origin must be issued within a period not exceeding three working days from the date the applicant submits complete and valid application files.

What documents can applicants for Certificates of Origin be allowed to owe?

Applicants for Certificates of Origin may be allowed to owe documents such as completed customs declarations, transport documents, or equivalent transport documents within 15 working days.

When will the Issuing Organization revoke Certificates of Origin?

Certificates of Origin will be revoked if the exporter or applicant for Certificates of Origin falsifies documents or if the issued Certificates of Origin do not meet origin standards.

全文

CIRCULAR

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

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;

Based on the ASEAN Trade in Goods Agreement signed on February 26, 2009 at the 14th Summit Conference in Cha-am, Thailand between member states of the Association of Southeast Asian Nations;

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 shall stipulate the procedures for implementation of Rules of Origin in the ASEAN Trade in Goods Agreement as follows:

PART I

GENERAL PROVISIONS

Article 1. Goods are issued with Certificate of Origin Form D

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

Article 2. Definitions

1. The ASEAN Trade in Goods Agreement is an Agreement amended and supplemented by Law No. 87/2025/QH15; signed on February 26, 2009 at the 14th Summit Conference in Cha-am, Thailand between member states of the Association of Southeast Asian Nations (referred to in this Circular as the ATIGA Agreement).

2. The Organization issuing C/O Form D in Vietnam (referred to in this Circular as the Issuing Organization) includes organizations specified in Appendix 13.

3. The person requesting issuance of C/O Form D (referred to in this Circular as the Requester) includes the exporter, manufacturer, or authorized representative of the exporter or manufacturer.

4. The eCOSys system is the electronic management and certification system for origin of Vietnam located at: http://www.ecosys.gov.vn.

Article 3. Responsibilities of the Person Requesting Issuance of C/O

The person requesting issuance of C/O has the responsibility to:

1. Register business records with the Issuing Organization in accordance with Article 5;

2. Submit the application for issuance of C/O to the Issuing Organization;

3. Demonstrate that exported goods meet the origin requirements and facilitate the Issuing Organization in verifying the origin of goods;

4. Bear legal responsibility for the accuracy and truthfulness of declarations related to the request for issuance of C/O, including in cases where the exporter has delegated authority;

5. Report promptly to the Issuing Organization at the location where the business person requested issuance about C/Os rejected by the importing country due to refusal to recognize C/Os issued by Vietnamese Issuing Organizations (if any);

6. Facilitate the Issuing Organization's inspection of actual production facilities or places of cultivation, harvesting, and processing of exported goods;

7. Prove the authenticity of the origin of exported goods when requested by the Ministry of Industry and Trade, the Issuing Organization, domestic customs authorities, and the customs authorities of the importing country.

Article 4. Responsibilities of the Issuing Organization

The Issuing Organization has the responsibility to:

1. Guide the person requesting issuance of C/O if requested;

2. Receive and review business records and applications for issuance of C/O;

3. Verify the actual origin of goods when necessary;

4. Issue C/O when goods comply with the origin requirements of this Circular and the person requesting issuance of C/O complies with the provisions of Article 3;

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

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

7. Reverify the origin of exported goods upon request of the competent authority of the importing country;

8. Exchange relevant information regarding the issuance of C/O with other Issuing Organizations;

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

Chapter II

PROCEDURES FOR ISSUANCE OF C/O

Article 5. Registration of Business File

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 signatory's signature on the Application for Issuance of C/O and the business trader's seal (Annex 12);

b) A copy of the business registration certificate of the business trader certified with an official stamp (true copy);

c) A copy of the tax code registration certificate certified with an official stamp (true copy);

d) A list of production facilities (if any) of the business trader (Annex 11).

2. Any changes to the business file must be notified to the C/O issuing organization at the place where the business file was previously registered before applying for a C/O. The business file must still be updated every two (02) years.

3. In cases where it is necessary to obtain a C/O from a different issuing organization than the one where the business file was previously registered due to force majeure or legitimate reasons, the applicant for a C/O must submit a document clearly stating the reason for not applying for a C/O at the previously registered issuing organization and must register the 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 10) fully and properly filled out as guided in Annex 9;

b) A completed sample C/O (Annex 8);

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 trader 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 the consignment from a free trade zone into the domestic market, this document may not be required to be submitted if the business trader actually does not have it;

In cases where 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 C/O 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); sales 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 of the goods with the HS code details of the input materials and the HS code details of the goods (for the criterion of changing product codes or specific processing criteria); 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 certified with signatures and official stamps confirming true copies by the legal representative or authorized person of the business trader, the original may be requested by the C/O issuing organization for verification if deemed necessary.

4. For business traders participating in eCOSys,the authorized signatory of the Application for Issuance of C/O will fill in the data through the eCOSys system, electronically sign and automatically transmit to the C/O issuing organization. After reviewing the file on the eCOSys system, if the issuance of C/O is approved, the C/O issuing organization will notify the business trader through the eCOSys system to submit the complete paper file 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 in writing or by other means about one of the following actions:

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 in accordance with 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 certificate 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. Issuing C/O

1. C/O must be issued within a period not exceeding three (03) working days from the date when the applicant submits a complete and valid application file, except in cases provided for in Clause 2 of this Article. The organization issuing C/O may conduct on-site inspections at the production location if it deems that the inspection based solely on the file is insufficient grounds for issuing C/O or if there are signs of violation of laws regarding previously issued C/Os. The inspection officer of the organization issuing C/O will record the results of the inspection and require the applicant and/or exporter to sign the record. In case the applicant and/or exporter refuse to sign, the inspection officer must clearly state the reason for refusal and sign to confirm the record.

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

During the process of issuing C/O, if goods are found not to meet the origin requirements or if the application file is missing or invalid, the organization issuing C/O will notify the applicant in accordance with Clause 2 or Clause 3 of Article 7.

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

4. Article 9. Revocation of Issued C/O

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

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

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

ORGANIZATION MANAGING THE ISSUING OF C/O

Chapter III

Article 10. Authority to Sign C/O

Only those who have completed the procedure for registering their signature samples with the Ministry of Industry and Trade and the Ministry of Industry and Trade has sent to the ASEAN Secretariat

to register with the competent authority of the importing country shall be authorized to sign and issue C/O. Article 11. Competent Authority

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

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

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

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

1. Organizations issuing C/O must update the data on issuing C/O through the eCOSys system daily with all information required to be reported according to the Application Form for Issuing C/O.

Article 12. Reporting System

2. Organizations issuing C/O that have not connected to the eCOSys system must implement the connection to the eCOSys system with the Department of E-commerce and Information Technology under the Ministry of Industry and Trade. During the period before completing the connection to the eCOSys system, organizations issuing C/O must report monthly in writing and via email (sent in Excel format). Reports must be submitted to the Ministry of Industry and Trade no later than the fifth day of the month following the submission date, calculated by postmark or by the date of sending the email according to the model specified in Appendix 14.

3. Organizations issuing C/O violating the reporting regulations set forth in Clause 1 and Clause 2 of this Article for the third time will be suspended from issuing C/O and publicly announced on the Ministry of Industry and Trade's website. After at least six months, the Ministry of Industry and Trade will consider re-authorizing the suspended organization issuing C/O based on its request and explanation.

1. This Circular takes effect from July 1, 2010.

Article 13. Implementation Provisions

2. This Circular replaces

Circular No. 01/2010/TT-BCT dated January 8, 2010 of the Ministry of Industry and Trade implementing Rules on Origin inthe Framework Agreement on Comprehensive Economic Cooperation (CEPT) to establish the ASEAN Free Trade Area (AFTA)./ The Agreement on the Common Effective Preferential Tariff Scheme for the ASEAN Free Trade Area (CEPT for AFTA) shall take effect. /\.

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