Thông tư hướng dẫn quy định xuất xứ việt nhât năm 2024
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Bộ Công Thương vừa ban hành Thông tư số 37/2022/TT-BCT quy định về Quy tắc xuất xứ hàng hóa trong Hiệp định Đối tác kinh tế toàn diện ASEAN - Nhật Bản (AJCEP). Theo đó, những quy định về Quy tắc xuất xứ hàng hóa trong AJCEP sẽ chính thức có hiệu lực từ 1/3/2023. Việc Bộ Công Thương ban hành thông tư số 37 để thực hiện cam kết quốc tế về Quy tắc xuất xứ hàng hóa trong AJCEP, đồng thời nhằm bãi bỏ Quyết định số 44/2008/QĐ-BCT ngày 08/12/2008 của Bộ trưởng Bộ Công Thương ban hành Quy chế cấp Giấy chứng nhận xuất xứ hàng hóa Mẫu AJ, để hưởng các ưu đãi theo Hiệp định Đối tác kinh tế toàn diện ASEAN - Nhật Bản. Ngày 18/02/2022, Bộ Công thương ban hành Thông tư 05/2022/TT-BCT quy định Quy tắc xuất xứ hàng hóa trong Hiệp định Đối tác Kinh tế toàn diện khu vực (RCEP). Theo đó, ban hành kèm Thông tư 05/2022/TT-BCT các phụ lục quy định về chứng nhận và kiểm tra xuất xứ hàng hóa tại Việt Nam bao gồm: - Phụ lục I: Quy tắc cụ thể mặt hàng. - Phụ lục II: Danh mục thông tin tối thiểu của chứng từ chứng nhận xuất xứ hàng hóa. - Phụ lục III: Mẫu C/O mẫu RCEP xuất khẩu và mẫu Tờ khai bổ sung C/O. - Phụ lục IV: Danh mục hàng hóa áp dụng khác biệt thuế có điều kiện. Danh mục cơ quan, tổ chức cấp C/O mẫu RCEP của Việt Nam được cập nhật trên Hệ Thống quản lý và cấp chứng nhận xuất xứ điện tử của Bộ Công thương tại địa chỉ https://ecosys.gov.vn. Các cơ quan, tổ chức cấp C/O mẫu RCEP của Việt Nam đăng ký mẫu con dấu, chữ ký và cập nhật các mẫu con dấu, chữ ký này theo hướng dãn của Bộ Công Thương. Xem chi tiết tại Thông tư 05/2022/TT-BCT, có hiệu lực kể từ ngày 04/4/2022. \>> XEM BẢN TIẾNG ANH CỦA BÀI VIẾT NÀY TẠI ĐÂY MINISTRY OF INDUSTRY AND TRADE ---- SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --- No.: 05/2022/TT-BCT Hanoi, February 18, 2022 CIRCULAR PRESCRIBING RULES OF ORIGIN UNDER THE REGIONAL COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT Pursuant to the Government’s Decree No. 98/2017/ND-CP dated August 18, 2017 defining the Functions, Tasks, Powers and Organizational Structure of the Ministry of Industry and Trade; Pursuant to the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018 on guidelines for the Law on Foreign Trade Management regarding origin of goods; For the purposes of the Regional Comprehensive Economic Partnership (RCEP) Agreement signed online on November 15, 2020; At the request of the Director of the Agency of Foreign Trade; The Minister of Industry and Trade promulgates a Circular prescribing Rules of Origin under the Regional Comprehensive Economic Partnership Agreement. Chapter I ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Article 1. Scope This Circular introduces the Rules of Origin under the Regional Comprehensive Economic Partnership Agreement (hereinafter referred to as “RCEP Agreement”). Article 2. Regulated entities This Circular applies to: 1. Issuing bodies of Certificate of Origin (C/O). 2. Traders. 3. Regulatory authorities, organizations and individuals involved in the origin of imports and exports. Article 3. Definitions For the purposes of this Circular, the terms below are construed as follows: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. “CIF value” means the value of the imported good, inclusive of the cost of insurance and freight up to the port or place of entry into the country of importation. 3. “competent authority” means the government authority or authorities designated by a Party and notified to the other Parties. 4. “FOB value” means the value of the good free on board, inclusive of the cost of transport (regardless of the mode of transport) to the port or site of final shipment abroad. 5. “fungible goods or materials” means goods or materials that are interchangeable for commercial purposes, whose properties are essentially identical. 6. “Generally Accepted Accounting Principles” means those principles recognised by consensus or with substantial authoritative support in a Party, with respect to the recording of revenues, expenses, costs, assets, and liabilities; the disclosure of information and the preparation of financial statements. These principles may encompass broad guidelines of general application as well as detailed standards, practices, and procedures. 7. “good” means any merchandise, product, article, or material. 8. “C/O issuing body” means an entity designated or authorised by a Party to issue a C/O and notified to the other Parties in accordance with this Circular. 9. “material” means a good that is used in the production of another good. 10. “non-originating good or non-originating material” means a good or material which does not qualify as originating in accordance with this Circular. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 12. “producer” means an individual or a juridical person who engages in the production of goods. 13. “production” means methods of obtaining goods including growing, mining, harvesting, farming, raising, breeding, extracting, gathering, collecting, capturing, fishing, aquaculture, trapping, hunting, manufacturing, producing, processing, or assembling. Article 4. Certification and verification of origin of goods in Vietnam 1. The following Annexes are enclosed with this Circular:
2. The list of Vietnam's issuing bodies of C/O Form RCEP is published on the electronic certificates of origin system (https://ecosys.gov.vn) of the Ministry of Industry and Trade. Vietnam's issuing bodies of C/O Form RCEP shall follow procedures for registration of specimen signatures, and impressions of official seals, and update them according to guidelines of the Ministry of Industry and Trade. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Chapter II METHODS FOR CERTIFICATION OF ORIGIN Article 5. Originating goods A good shall be treated as an originating good if: 1. It is wholly obtained or produced in a Party as provided in Article 6 of this Circular. 2. It is produced in a Party exclusively from originating materials from one or more of the Parties. 3. It is produced in a Party using non-originating materials, provided the good satisfies the applicable requirements set out in Annex I enclosed herewith. Article 6. Goods wholly obtained or produced For the purposes of Clause 1 Article 5 of this Circular, the following goods shall be considered as wholly obtained or produced in a Party: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. Live animals born and raised there. 3. Goods obtained from live animals raised there. 4. Goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering, or capturing conducted there. 5. Minerals and other naturally occurring substances, not included in Clauses 1 through 4 of this Article, extracted or taken from its soil, waters, seabed, or subsoil beneath the seabed. 6. Goods of sea-fishing and other marine life taken by vessels of that Party (which are registered in that Party, and are entitled to fly the flag of that Party), and other goods taken by that Party or an individual or a juridical person of that Party, from the waters, seabed, or subsoil beneath the seabed outside the territorial sea of the Parties and non-Parties, in accordance with international law, provided that, in case of goods of sea-fishing and other marine life taken from the exclusive economic zone of any Party or non-Party, that Party or individual or juridical person of that Party has the rights to exploit such exclusive economic zone, and in case of other goods, that Party or individual or juridical person of that Party has rights to exploit such seabed and subsoil beneath the seabed, in accordance with international law. 7. Goods of sea-fishing and other marine life taken by vessels of that Party from the high seas in accordance with international law. 8. Goods processed or made on board any factory ships of that Party, exclusively from the goods referred to in Clause 6 or 7 of this Article. 9. Goods which are waste and scrap derived from production or consumption there, provided that such goods are fit only for disposal, for the recovery of raw materials, or for recycling purposes; or used goods collected there, provided that such goods are fit only for disposal, for the recovery of raw materials, or for recycling purposes. 10. Goods obtained or produced there solely from goods referred to in Clauses 1 through 9, or from their derivatives. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Goods and materials which comply with the requirements provided in Article 5 of this Circular, and which are used in another Party as materials in the production of another good or material, shall be considered as originating in the Party where working or processing of the finished good or material has taken place. Article 8. Calculation of regional value content 1. The regional value content (RVC) of a good, specified in Annex I enclosed herewith, shall be calculated by using either of the following formulas:
RVC = FOB - VNM x 100 FOB
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 VOM + Direct labour cost + Direct overhead cost + Profit + Other costs x 100 FOB Where: RVC is the regional value content of a good, expressed as a percentage. FOB is the FOB value as defined in Clause 4 Article 3 of this Circular. VOM is the value of originating materials, parts, or produce acquired or self-produced, and used in the production of the good. VNM is the value of non-originating materials used in the production of the good. Direct labour cost includes wages, remuneration, and other employee benefits. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. The value of goods under this Circular shall be calculated in accordance with Article VII of GATT 1994 and the Customs Valuation Agreement. All costs shall be recorded and maintained in accordance with the Generally Accepted Accounting Principles applicable in the Party where the goods are produced. 3. The value of non-originating materials shall be:
4. A material of undetermined origin shall be treated as a non-originating material. 5. The following expenses may be deducted from the value of non-originating materials or materials of undetermined origin:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Article 9. Country of origin 1. The country of origin shall be the Party where the good meets the requirements set out in Article 5 of this Circular. 2. With regard to the good which is produced in a Party exclusively from originating materials from one or more of the Parties as prescribed in Clause 2 Article 5 of this Circular, the country of origin shall be the exporting Party, provided that the production process of that good is other than the minimal operations and processes set out in Clause 3 Article 10 of this Circular. 3. For an originating good subject to tariff differentials in accordance with the provisions of Annex IV enclosed herewith, the country of origin shall be the exporting Party, provided that the good meets the requirements specified in Article 5 of this Circular and has a domestic value content (DVC) of less than 20%. 4. In the event that the exporting Party of an originating good is not established to be the country of origin in accordance with Clauses 1 through 3 of this Article, the country of origin shall be the Party that contributed the highest value of originating materials used in the production of that good in the exporting Party. 5. DVC value shall be calculated using the formulas for calculation of RVC specified in Article 8 of this Circular. For the purposes of calculating DVC, originating materials imported from other Parties shall be considered as non-originating. Article 10. Minimal operations and processes 1. “simple” describes an activity which does not need special skills, or machines, apparatus, or equipment especially produced or installed for carrying out the activity. 2. “slaughtering” means the mere killing of animals. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
dd) Mere dilution with water or another substance that does not materially alter the characteristics of the good.
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. The operations specified in Clause 3 of this Article, when undertaken on non-originating materials to produce a good, shall be considered as insufficient working or processing to confer on that good the status of an originating good. Article 11. De Minimis 1. A good that does not satisfy a change in tariff classification pursuant to Annex I enclosed herewith is nonetheless an originating good if the good meets all of the other applicable requirements in this Circular and:
2. The value of non-originating materials referred to in Clause 1 of this Article shall, however, be included in the value of non-originating materials for any applicable regional value content requirement. Article 12. Treatment of packing and packaging materials and containers 1. Packing materials and containers for transportation and shipment of a good shall not be taken into account in determining the originating status of any good. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. If a good is subject to a regional value content requirement, the value of the packaging materials and containers in which the good is packaged for retail sale shall be taken into account as originating materials or non-originating materials of the good, as the case may be, in calculating the regional value content of the good. Article 13. Accessories, spare parts and tools 1. Accessories, spare parts, tools, and instructional or other information materials presented with the good shall be considered as part of the good and shall be disregarded in determining whether all the non-originating materials used in the production of the good have undergone the applicable change in tariff classification or a specific manufacturing or processing operation set out in Annex I enclosed herewith, provided that:
2. Notwithstanding Clause 1 of this Article, if a good is subject to a regional value content requirement, the value of the accessories, spare parts, tools, and instructional or other information materials presented with the good shall be taken into account as originating materials or non-originating materials, as the case may be, in calculating the regional value content of the good, provided that: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 14. Indirect materials 1. An indirect material shall be treated as an originating material without regard to where it is produced and its value shall be the cost registered in accordance with the Generally Accepted Accounting Principles in the records of the producer of the good. 2. Indirect material means a good used in the production, testing, or inspection of another good but not physically incorporated into that other good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 15. Fungible goods or materials The determination of whether fungible goods or materials are originating shall be made either by physical segregation of each of the fungible goods or materials or, where commingled, by the use of an inventory management method which is recognised in the Generally Accepted Accounting Principles of the exporting Party, and should be used throughout the fiscal year. Article 16. Materials used in production If a non-originating material undergoes further production such that it satisfies the requirements of this Circular, the material shall be treated as originating when determining the originating status of the subsequently produced good, regardless of whether that material was produced by the producer of the good. Article 17. Unit of qualification 1. The unit of qualification for the application of this Circular shall be the particular good which is considered as the basic unit when determining classification under the Harmonized System. 2. When a consignment consists of a number of identical goods classified under a single tariff line, each good shall be individually taken into account in determining whether it qualifies as an originating good. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 1. An originating good shall retain its originating status as determined under Article 5 of this Circular if one of the following conditions has been met:
b1) has not undergone any further processing in the intermediate Parties or the non-Parties, except for logistics activities such as unloading, reloading, storing, or any other operations necessary to preserve it in good condition or to transport it to the importing Party; and b2) remains under the control of the customs authorities in the intermediate Parties or the non-Parties. 2. Compliance with Point b Clause 1 of this Article shall be evidenced by presenting the customs authorities of the importing Party either with customs documents of the intermediate Parties or the non-Parties, or with any other appropriate documentation on request of the customs authorities of the importing Party. 3. Appropriate documentation referred to in Clause 2 of this Article may include commercial shipping or freight documents such as airway bills, bills of lading (B/L), multimodal or combined transport documents, a copy of the original commercial invoice in respect of the good, financial records, a non-manipulation certificate, or other relevant supporting documents, as may be requested by the customs authorities of the importing Party. Chapter III CERTIFICATION AND VERIFICATION OF ORIGIN ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 1. An originating good exported from Vietnam to a Party shall be considered for grant of preferential tariff treatment in the framework of RCEP Agreement if it is supported by a C/O issued in accordance with this Circular. 2. Vietnam shall grant preferential tariff treatment in the framework of RCEP Agreement to an originating good imported from a Party on the basis of a proof of origin which may be:
3. The declaration of origin specified in Point b Clause 2 of this Article shall:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 1. The company authority of an exporting Party shall provide the authorisation to make declarations of origin for approved exporters in accordance with its laws and regulations. An approved exporter must meet the following conditions:
2. The competent authority of an the exporting Party shall grant the approved exporter authorisation in writing or electronically, provide the approved exporter an authorisation code, and provide the information of the approved exporter in accordance with Clause 4 of this Article. 3. An approved exporter shall complete declarations of origin only for goods for which it has been allowed to do so and for which it has all appropriate documents proving the originating status of such goods. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5. Any change in the items referred to in points a through d Clause 4 of this Article, or withdrawals or suspensions of authorisations, shall be promptly notified to the Parties. If the competent authority of the exporting Party has established its own secured website that is accessible to the Parties, it shall be not required to provide the information as mentioned above. 6. The competent authority of the exporting Party shall monitor the use of the authorisation, including verification of the declarations of origin by an approved exporter, and withdraw the authorisation where the conditions referred to in Clause 1 of this Article are not met. 7. An approved exporter shall be prepared to comply with procedures for verification of the originating status of the goods concerned of the customs authorities of the importing Party, submit all appropriate documents proving the originating status of the goods concerned, including statements from the suppliers or producers in accordance with the laws and regulations of the importing Party as well as the fulfillment of the other requirements of this Circular. 8. The provisions of this Article apply to the approved exporters that complete declarations of origin for goods imported to Vietnam from the Parties. Article 21. C/O ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 2. The exporter, producer, or their authorised representative shall apply in writing or by electronic means for a C/O, to the C/O issuing body of the exporting Party in accordance with the exporting Party’s laws, regulations, and procedures. 3. A C/O shall:
dd) contain multiple goods, provided that each good qualifies as an originating good separately in its own right.
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 5. In circumstances where a C/O contains incorrect information, the C/O issuing body of the exporting Party may:
6. Where a C/O has not been issued at the time of shipment due to involuntary errors, omissions, or other valid causes, or in the circumstances referred to in Point a Clause 5 of this Article, a C/O may be issued retrospectively but no later than 01 year after the date of shipment. In that case, the C/O shall bear the words “ISSUED RETROACTIVELY”. 7. In the event of theft, loss, or destruction of an original C/O, the exporter, producer, or their authorised representative may apply in writing to the C/O issuing body of the exporting Party for a certified true copy of the original C/O. The copy shall:
... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Article 22. Back-to-back proof of origin 1. A C/O issuing body, or approved exporter of an intermediate Party may issue a back-to-back proof of origin, provided that:
dd) For partial export shipments, the partial export quantity shall be shown instead of the full quantity of the original proof of origin, and the total quantity re-exported under the partial shipment shall not exceed the total quantity of the original proof of origin.
2. The verification procedures referred to in Article 24 of this Circular shall also apply to the back-to-back proof of origin. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 The customs authorities of an importing Party shall not deny a claim for preferential tariff treatment for the sole reason that an invoice was not issued by the exporter or producer of a good provided that the good meets the requirements in this Circular. Article 24. Verification 1. For the purposes of determining whether a imported good qualifies as an originating good, the competent authority of the importing Party may conduct a verification process by means of:
2. The importing Party shall conduct the verification procedures as follows: ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. On request of the importing Party, a verification visit to the premises of the exporter or producer may be conducted with the consent and assistance of the exporting Party, according to the procedures agreed between the importing Party and exporting Party. 4. For a verification under Points a through d Clause 1 of this Article, the importing Party shall:
5. For the purposes of Clause 1 of this Article, the importing Party shall provide a written notification of the result of verification with the reasons for that result to the importer, exporter, or producer of the good, or the C/O issuing body or competent authority of the exporting Party that received the verification request. 6. The customs authority of the importing Party may suspend the application of preferential tariff treatment while waiting for the result of verification. The importing Party shall permit the release of the good, but may require that such release comply with its laws and regulations. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 1. For the purposes of claiming preferential tariff treatment, the importer shall submit a valid proof of origin to the customs authority of the importing Party. 2. The proof of origin may not be required if the customs value of the originating good imported from the exporting Party does not exceed US$ 200 (two hundred) or the equivalent amount in the importing Party’s currency or any higher amount as the importing Party may establish, provided that the importation does not form part of a series of importations carried out or planned for the purpose of evading compliance with the requirement that a proof of origin must be submitted to customs authorities. 3. If the good has been transported through one or more Parties other than the exporting Party and the importing Party as prescribed in Point b Clause 1 Article 18 of this Circular, the customs authority may require the importer to submit supporting evidence as prescribed in Clause 3 Article 18 of this Circular. 4. Where a proof of origin is submitted to the customs authority after the expiration of the period of time for its submission, such proof of origin may still be accepted when failure to observe the period of time results from force majeure or other valid causes beyond the control of the importer or exporter. Article 26. Submission of additional documents for claiming preferential tariff For the purposes of claiming preferential tariff on the good not having been granted preferential tariff treatment when following customs procedures for importation, the importer shall: 1. Make clear statement about the origin of goods and the statement that the proof of origin will be submitted later on the customs declaration at the time of following customs procedures. 2. Make additional statement and submit the proof of origin within the prescribed period of time. Article 27. Denial of preferential tariff treatment ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. If the customs authority of the importing Party denies a claim for preferential tariff treatment, it shall provide the decision in writing to the importer that includes the reasons for the decision. 3. The customs authority of the importing Party may deny preferential tariff treatment in one of the following cases:
Article 28. Transitional provisions for goods in transit On the date of entry into force of the RCEP Agreement, preferential tariff treatment shall be granted to a good that meets the requirements of this Circular, and was being transported to or had not been imported into the importing Party. The importer shall make and submit the proof of origin within 180 days of the date of entry into force of the RCEP Agreement. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Where the origin of the goods is not in doubt, the discovery of minor discrepancies, such as typographical errors, between the statements made in the proof of origin and those made in the documents submitted to the customs authority of the importing Party for the purpose of carrying out the formalities for importing the goods shall not ipso facto invalidate the proof of origin if it is duly established that the document does in fact correspond to the goods submitted. Article 30. Record-keeping requirement 1. Exporters, producers, C/O issuing bodies, or competent authorities retain, for at least a period of 03 years from the date of issuance of the proof of origin, or a longer period in accordance with relevant laws and regulations of each Party, all records necessary to prove that the good for which the proof of origin was issued was originating. 2. Importers retain, for at least a period of 03 years from the date of importation of the good, or a longer period in accordance with relevant laws and regulations of each Party, all records necessary to prove that the good was originating. 3. The records referred to in Clause 1 and Clause 2 of this Article may be maintained in any medium that allows for prompt retrieval, including in digital, electronic, optical, magnetic, or written form, in accordance with the Party’s laws and regulations. Chapter IV IMPLEMENTATION Article 31. Implementation organization 1. Administrative or interpretative matters relating to the implementation of the Rules of Origin, which have been unanimously agreed upon by the Parties alternately or by means of reports of meetings of the Joint Committee and Sub-Committee on Rules of Origin within the meaning of the RCEP Agreement shall be considered as the basis for implementation by C/O issuing bodies and customs authorities. ... ... ... Bạn phải đăng nhập hoặc đăng ký Thành Viên TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN. Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66 Article 32. Implementation clauses 1. This Circular comes into force from April 04, 2022. 2. C/O issuing bodies shall consider issuing C/O Form RCEP covering exported goods of Vietnam before the date of entry into force of this Circular for claiming preferential tariff treatment in accordance with provisions of the RCEP Agreement and internal laws and regulations of importing Parties. 3. Customs authorities of importing Parties start accepting proofs of origin issued on or after January 01, 2022. Procedures for verification of proofs of origin for granting preferential tariff treatment shall comply with provisions of RCEP Agreement, Chapter III of this Circular and other relevant legislative documents./. |
