Circular No. 37/2011/TT-BCT amends the provisions on issuing and checking the origin of goods according to the General System of Preferences Version 2007 in the Framework Agreement on Trade in Goods between ASEAN and China, applicable to exporting enterprises. The new point is that C/O Form E may be issued after the goods have been exported within a certain period.
Scope of application
Exporting enterprises shipping goods from Vietnam to ASEAN countries and China.
Key points
- Exporter → may be granted C/O Form E before or at the time of export, except that it may be issued after the goods have been exported within twelve months from the date of loading onto the ship.
- If C/O Form E is not issued at the time of export or within three (03) days from the date of export, the exporter → may request issuance of a subsequent C/O Form E in accordance with the regulations of the exporting party.
- In the case where C/O Form E is issued subsequently, Box 13 must be marked with the phrase "ISSUED RETROACTIVELY".
- The importer of goods that have declared to enjoy preferential tariff treatment → may submit a subsequently issued C/O Form E to the customs authority of the importing party.
- This Circular takes effect from November 25, 2011.
🌐 Social impact of this document
- Positive impact: Helps exporting enterprises manage documents more flexibly, reducing risks related to customs duties.
- Negative impact: May cause difficulties for enterprises that do not closely monitor the process of issuing C/O Form E.
❓ Frequently asked questions
When can C/O Form E be issued?
C/O Form E may be issued before or at the time of export. An exception is that it may be issued after the goods have been exported within twelve months from the date of loading onto the ship.
What can the exporter do if C/O Form E is not issued at the time of export?
The exporter may request issuance of a subsequent C/O Form E in accordance with the regulations of the exporting party within twelve months from the date of loading onto the ship.
Is there any marking required on C/O Form E when it is issued subsequently?
If C/O Form E is issued subsequently, Box 13 must be marked with the phrase "ISSUED RETROACTIVELY".
When can the importer submit a subsequently issued C/O Form E to the customs authority?
The importer of goods that have declared to enjoy preferential tariff treatment may submit a subsequently issued C/O Form E to the customs authority of the importing party.
When does this Circular take effect?
This Circular takes effect from November 25, 2011.
Full text
CIRCULAR
Amending Circular No. 36/2010/TT-BCT dated November 15, 2010 of the Ministry of Industry and Trade to implement the Rules
on the issuance and verification of origin under the revised rules and specific product rules according to the Harmonized System version 2007
in the Goods Trade Agreement within the Framework Agreement on Comprehensive Economic Cooperation between
the Association of Southeast Asian Nations and the People's Republic of China
______________________________________
Pursuant to Decree No. 189/2007/NĐ-CP dated February 27, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;
Pursuant to Decree No. 44/2011/NĐ-CP dated June 14, 2011 of the Government amending and supplementing Article 3 of Decree No. 189/2007/NĐ-CP dated February 27, 2007 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;
Pursuant to the Goods Trade Agreement within the Framework Agreement on Comprehensive Economic Cooperation between the Association of Southeast Asian Nations and the People's Republic of China signed officially in Laos on November 29, 2004;
Pursuant to the Protocol amending the Rules on the Issuance and Verification of Origin in the Goods Trade Agreement within the Framework Agreement on Comprehensive Economic Cooperation between the Association of Southeast Asian Nations and the People's Republic of China signed on October 29, 2010 in Hanoi, Vietnam;
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 amends Circular No. 36/2010/TT-BCT dated November 15, 2010 of the Ministry of Industry and Trade implementing the Rules on the Issuance and Verification of Origin under the revised rules and specific product rules according to the Harmonized System version 2007 in the Goods Trade Agreement within the Framework Agreement on Comprehensive Economic Cooperation between the Association of Southeast Asian Nations and the People's Republic of China as follows:
Article 1. Content of amendment and abolition
Amend Article 11 of Appendix 2 of Circular No. 36/2010/TT-BCT implementing the Rules on the Issuance and Verification of Origin under the revised rules and specific product rules according to the Harmonized System version 2007 in the Goods Trade Agreement within the Framework Agreement on Comprehensive Economic Cooperation between the Association of Southeast Asian Nations and the People's Republic of China dated November 15, 2010 as follows:
"Form E Certificate of Origin may be issued before or at the time of export. In exceptional cases when Form E Certificate of Origin is not issued at the time of export or within three (03) days from the date of export, upon request of the exporter, Form E Certificate of Origin may be issued later in accordance with the provisions of the Exporting Party within twelve (12) months from the date the goods are loaded onto the ship and must be marked in Box 13 where the phrase “ISSUED RETROACTIVELY” appears. In such case, the importer of the goods who has declared to enjoy preferential tariff treatment for those goods may submit the Form E Certificate of Origin issued later to the customs authority of the Importing Party in accordance with the provisions of the Importing Party."
Article 2. Effective Date
This Circular takes effect from November 25, 2011./.
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