Circular No. 04/2010/TT-BCT

CIRCULAR

IMPLEMENTING THE RULES OF ORIGIN UNDER THE MEMORANDUM OF UNDERSTANDING BETWEEN THE MINISTRY OF INDUSTRY AND TRADE OF THE SOCIALIST REPUBLIC OF VIET NAM AND THE MINISTRY OF INDUSTRY AND COMMERCE OF THE LAO PEOPLE'S DEMOCRATIC REPUBLIC ON RULES OF ORIGIN APPLICABLE TO GOODS ELIGIBLE FOR VIET NAM - LAOS PREFERENTIAL IMPORT DUTY RATES

Circular No. 04/2010/TT-BCT dated January 25, 2010 of the Minister of Industry and Trade implementing the Rules of Origin under the Memorandum of Understanding between the Ministry of Industry and Trade of the Socialist Republic of Viet Nam and the Ministry of Industry and Commerce of the Lao People's Democratic Republic on rules of origin applicable to goods eligible for Viet Nam - Laos preferential import duty rates, effective from March 5, 2010, as amended and supplemented by:

Circular No. 08/2024/TT-BCT dated April 22, 2024 of the Minister of Industry and Trade amending and supplementing a number of Circulars of the Minister of Industry and Trade in the field of import and export, effective from June 7, 2024.

Pursuant to the Government's Decree No. 189/2007/ND-CP dated December 27, 2007, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Memorandum of Understanding between the Ministry of Industry and Trade of the Socialist Republic of Viet Nam and the Ministry of Industry and Commerce of the Lao People's Democratic Republic on Rules of Origin applicable to goods eligible for Viet Nam - Laos preferential import duty rates, signed on October 1, 2009 in Hanoi, Viet Nam;

Pursuant to the Government's Decree No. 19/2006/ND-CP dated February 20, 2006, detailing the Commercial Law regarding origin of goods;

The Minister of Industry and Trade provides for the implementation of the Rules of Origin under the Memorandum of Understanding between the Ministry of Industry and Trade of the Socialist Republic of Viet- Nam and the Ministry of Industry and Commerce of the Lao People's Democratic Republic on Rules of Origin applicable to goods eligible for Viet Nam - Laos preferential import duty rates as follows:[1]

Chapter I

GENERAL PROVISIONS

Article 1. Goods issued with a Certificate of Origin Form S

Goods issued with a Certificate of Origin Form S (referred to as C/O in this Circular) are goods that are originating under Appendix 1 to this Circular and that are issued with a C/O by a Form S C/O issuing organization.

Article 2. Interpretation of terms

1. Viet Nam's Form S C/O issuing organizations (referred to as C/O issuing organizations in this Circular) are the organizations specified in Appendix 10.

2. Applicants for the issuance of a Form S C/O (referred to as C/O applicants in this Circular) include exporters, producers, and lawfully authorized representatives of exporters or producers.

3. The eCOSys system is Viet Nam's electronic certificate of origin management and issuance system, located at: http://www.ecosys.gov.vn.

Article 3. Responsibilities of the C/O applicant

The C/O applicant shall be responsible for:

1. Registering the trader's dossier with the C/O issuing organization in accordance with Article 5;

2. Submitting the C/O application dossier to the C/O issuing organization;

3. Proving that the exported goods satisfy the regulations on origin and facilitating the C/O issuing organization in verifying the origin of the goods;

4. Being answerable before law for the accuracy and truthfulness of the declarations relating to the C/O application, including where the applicant is authorized by the exporter;

5. Promptly reporting to the C/O issuing organization where the trader has applied for issuance on C/Os issued by Viet Nam's C/O issuing organizations that have been refused recognition by the importing country (if any);

6. Facilitating the C/O issuing organization in conducting physical inspections of the production facilities or the places of raising, cultivation, harvesting and processing of the exported goods;

7. Proving the authenticity of the origin of the exported goods at the request of the Ministry of Industry and Trade, the C/O issuing organization, the domestic customs authority and the customs authority of the importing country.

Article 4. Responsibilities of the C/O issuing organization

The C/O issuing organization shall be responsible for:

1. Guiding the C/O applicant upon request;

2. Receiving and checking the trader's dossier and the C/O application dossier;

3. Verifying the actual origin of the goods where necessary;

4. Issuing the C/O when the goods satisfy the origin regulations of this Circular and the C/O applicant complies with Article 3;

5. Sending the specimen signatures of the persons authorized to sign C/Os and the seal of the C/O issuing organization to the Ministry of Industry and Trade (the Import-Export Department[2]) in accordance with the regulations of the Ministry of Industry and Trade for registration with the competent authority of the importing country;

6. Settling complaints relating to the issuance of C/Os within its competence;

7. Re-verifying the origin of the exported goods at the request of the competent authority of the importing country;

8. Exchanging information relating to the issuance of C/Os with other C/O issuing organizations;

9. Implementing the reporting regime, fully participating in professional training courses on origin, and meeting other requirements set by the Ministry of Industry and Trade.

Chapter II

C/O ISSUANCE PROCEDURES

Article 5. Registration of the trader's dossier

1. A C/O applicant shall only be considered for the issuance of a C/O at the place where its trader's dossier has been registered, after completing the trader's dossier registration procedures. The trader's dossier comprises:

a) Registration of the specimen signature of the person authorized to sign the C/O application form and of the trader's seal (Appendix 9);

b) The trader's business registration certificate (a copy bearing the stamp certifying a true copy of the original);

c) The tax identification number registration certificate (a copy bearing the stamp certifying a true copy of the original);

d) The list of the trader's production facilities (if any) (Appendix 8).

2. Any change in the trader's dossier must be notified to the C/O issuing organization where it was registered before applying for a C/O. The trader's dossier must still be updated once every two (02) years.

3. Where a C/O applicant wishes to be issued a C/O at a place other than the place where its trader's dossier was previously registered, due to force majeure or for a legitimate reason, the C/O applicant must send a written document clearly stating the reason for not applying for a C/O at the place where its trader's dossier was previously registered, and must register the trader's dossier at that new C/O issuing organization.

Article 6. C/O application dossier

1. The C/O application dossier comprises:

a) The C/O application form (Appendix 7) completely and validly declared as guided in Appendix 6;

b) The C/O form (Appendix 5) completely declared;

c) The customs declaration for which customs procedures have been completed. In cases where, under the law, exported goods are not required to be declared on a customs declaration, no customs declaration shall be submitted;

d) The commercial invoice;

dd) The bill of lading or an equivalent transport document where the trader does not have a bill of lading.

Where the customs declaration for which customs procedures have been completed and the bill of lading (or the document equivalent to the bill of lading) are not yet available, the C/O applicant may owe these documents for no more than fifteen (15) working days from the date of issuance of the C/O.

2. Where deemed necessary, the C/O issuing organization may request the C/O applicant to provide additional documents relating to the exported goods, such as: customs declarations for imported materials and accessories; the export licence (if any); the sale and purchase contract; value-added invoices for the domestic purchase and sale of materials and accessories; samples of the materials and accessories or samples of the exported goods; a description of the production process of the goods with details of the HS codes of the input materials and details of the HS code of the goods (for the change in tariff classification criterion or the specific working or processing operation criterion); the calculation of the regional value content (for the regional value content criterion); and other documents to prove the origin of the exported goods.

3. Where the papers specified at points c, d and dd of Clause 1 and in Clause 2 are copies bearing the signature and the stamp certifying a true copy of the original of the trader's legal representative or authorized person, the originals may be requested by the C/O issuing organization for comparison where deemed necessary.

4. For traders participating in eCOSys, the person authorized to sign the C/O application form shall declare the data through the eCOSys system, sign electronically and transmit them automatically to the C/O issuing organization. After checking the dossier on the eCOSys system, if the issuance of the C/O is approved, the C/O issuing organization shall notify the trader through the eCOSys system to submit a complete paper dossier to the C/O issuing organization for comparison before the C/O is issued.

Article 7. Receipt of C/O application dossiers

When the C/O applicant submits the dossier, the receiving officer shall be responsible for receiving the dossier, checking it and notifying the C/O applicant, by a receipt note or in another written form, that one of the following actions will be taken:

1. Issuing the C/O in accordance with Article 8;

2. Requesting additional documents in accordance with Article 6;

3. Refusing to issue the C/O upon detection of one of the following cases:

a) The C/O applicant has not registered the trader's dossier in accordance with Article 5;

b) The C/O application dossier is inaccurate or incomplete as required by Article 6;

c) The C/O applicant has not submitted the owed documents in accordance with Article 6;

d) The dossier contains contradictory contents;

dd) The C/O application dossier is submitted at a place other than the place where the trader's dossier was registered;

e) The C/O form is declared in handwriting, or is erased, or is blurred and illegible, or is printed in more than one colour of ink;

g) There are lawful grounds proving that the goods are not originating under this Circular, or the C/O applicant has committed acts of fraud or dishonesty in proving the origin of the goods.

Article 8. Issuance of the C/O

1. The C/O must be issued within no more than three (03) working days from the time the C/O applicant submits a complete and valid dossier, except for the case specified in Clause 2 of this Article.

2. The C/O issuing organization may conduct an inspection at the place of production where it finds that the examination of the dossier does not provide sufficient grounds for the issuance of the C/O, or where signs of violations of law are detected with respect to previously issued C/Os. The inspecting officer of the C/O issuing organization shall make a record of the results of this inspection and request the C/O applicant and/or the exporter to countersign the record. Where the C/O applicant and/or the exporter refuses to sign, the inspecting officer must clearly state the reason for such refusal and sign the record for certification.

The time limit for processing the issuance of the C/O in this case shall not exceed five (05) working days from the date the applicant submits a complete dossier.

3. In the course of considering the issuance of the C/O, if it is detected that the goods do not satisfy the origin requirements or that the dossier is incomplete or invalid, the C/O issuing organization shall notify the C/O applicant in accordance with Clause 2 or Clause 3 of Article 7.

4. The verification time limit must not obstruct the delivery of the goods or the payment by the exporter, except where this is due to the exporter's fault.

Article 9. Revocation of issued C/Os

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

1. The exporter or the C/O applicant has falsified documents.

2. The C/O has been issued in a manner not conforming to the origin criteria.

Chapter III

ORGANIZATION OF THE MANAGEMENT OF C/O ISSUANCE

Article 10. Competence to sign C/Os

Only persons who have completed the procedures for registering their specimen signatures with the Ministry of Industry and Trade and whose specimen signatures have been sent by the Ministry of Industry and Trade to the Lao Ministry of Industry and Commerce shall be entitled to sign and issue C/Os.

Article 11. Focal point agency

The Import-Export Department[3] is the focal point agency under the Ministry of Industry and Trade performing the following tasks:

1. Guiding the implementation of and inspecting the issuance of C/Os;

2. Carrying out the procedures for registering the specimen signatures of the persons competent to sign and issue C/Os and the specimen seals of Viet Nam's C/O issuing organizations with the Lao Ministry of Industry and Commerce, and transferring the specimen signatures of the persons competent to sign and issue C/Os and the specimen seals of Laos' C/O issuing organizations to the Ministry of Finance (the General Department of Customs);

3. Assisting the Minister of Industry and Trade in settling matters relating to the implementation of C/Os.

Article 12. Reporting regime

1. C/O issuing organizations must implement the regime of daily updating of C/O issuance data through the eCOSys system, with all the information required to be declared as provided in the C/O application form.

2. A C/O issuing organization that violates the regulations on the reporting regime referred to in Clause 1 for the third time shall be suspended from issuing C/Os and this shall be made public on the website of the Ministry of Industry and Trade. After a period of at least 6 months, the Ministry of Industry and Trade shall consider re-authorizing the C/O issuing organization that has been suspended from issuing C/Os, on the basis of that organization's request and explanation.

Article 13. Implementation provisions[4]

1. This Circular takes effect from March 5, 2010.

2. To annul Decision No. 0865/2004/QD-BTM dated June 29, 2004 of the Minister of Trade promulgating the Regulation on the issuance of Viet Nam's Form S Certificates of Origin for goods to enjoy tariff preferences under the Agreement on Economic, Cultural, Scientific and Technical Cooperation between the Government of the Socialist Republic of Viet Nam and the Government of the Lao People's Democratic Republic; Decision No. 244/2005/QD-BTM dated February 17, 2005 of the Minister of Trade amending the Regulation on the issuance of Viet Nam's Form S Certificates of Origin for goods to enjoy tariff preferences under the Agreement on Economic, Cultural, Scientific and Technical Cooperation between the Government of the Socialist Republic of Viet Nam and the Government of the Lao People's Democratic Republic, promulgated together with Decision No. 0865/2004/QD-BTM dated June 29, 2004; Decision No. 06/2007/QD-BTM dated February 6, 2007 of the Minister of Trade amending and supplementing the Regulation on the issuance of Viet Nam's Form S Certificates of Origin for goods to enjoy tariff preferences under the Agreement on Economic, Cultural, Scientific and Technical Cooperation between the Government of the Socialist Republic of Viet Nam and the Government of the Lao People's Democratic Republic, promulgated together with Decision No. 0865/2004/QD- BTM dated June 29, 2004./.

APPENDIX 1

RULES OF ORIGIN (Promulgated together with Circular No. 04/2010/TT-BCT of the Ministry of Industry and Trade dated January 25, 2010 implementing the Rules of Origin under the Memorandum of Understanding between the Ministry of Industry and Trade of the Socialist Republic of Viet Nam and the Ministry of Industry and Commerce of the Lao People's Democratic Republic on Rules of Origin applicable to goods eligible for Viet Nam - Laos preferential import duty rates)

Article 1. Definitions

In this Appendix, the terms are construed as follows:

1. “Aquaculture” means the farming of aquatic organisms including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, from seedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production, such as regular stocking, feeding, or protection from predators;

2. “CIF” means the value of the imported goods, inclusive of the cost of freight and insurance up to the port or place of entry of the importing country. This value shall be determined in accordance with Article VII of GATT 1994 and the Agreement on Implementation of Article VII of GATT 1994 as set out in Annex 1A to the WTO Agreement;

3. “FOB” means the value of the goods delivered free on board, inclusive of the cost of transport to the port or the final place before the carrying vessel leaves the berth. This value shall be determined in accordance with Article VII of GATT 1994 and the Agreement on Implementation of Article VII of GATT 1994 as set out in Annex 1A to the WTO Agreement;

4. “Generally accepted accounting principles” means the principles that are recognized by consensus or applied in a Member State 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 as well as detailed standards, practices and procedures;

5. “Goods” include materials and/or products, which are wholly obtained or produced in a Member State, even those that may later be used as materials in another production process. For the purposes of this Appendix, the terms “goods” and “products” may be used interchangeably;

6. “Identical and interchangeable materials” means materials of the same kind and of the same quality, having the same physical and technical characteristics, and which, once they are incorporated into the finished product, cannot be distinguished from one another for origin purposes by virtue of any marking;

7. “Materials” include substances used or consumed in the production of goods, or physically incorporated into another good, or subjected to a process in the production of another good;

8. “Originating goods or originating materials” means goods or materials that satisfy the origin criteria set out in this Appendix;

9. “Packing materials and containers for transportation” means materials used to protect goods during their transportation, other than the packing materials and containers containing the goods for retail sale.

10. “Production” means the methods of obtaining goods, including growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling; and

11. “Product Specific Rules” means the rules requiring that the materials undergo a change in tariff classification or undergo a working or processing operation of the goods, or satisfy a regional value content criterion or a combination of the above criteria;

Article 2. Origin criteria

Goods imported into the territory of a Member State from another Member State shall be considered as originating and eligible for tariff preferences if they satisfy one of the following origin requirements:

1. Being wholly obtained or produced in the territory of the exporting Member State as provided for in Article 3; or

2. Not being wholly obtained or produced in the territory of the exporting Member State, but satisfying the provisions of Article 4 or Article 6.

Article 3. Wholly obtained goods

Goods specified in Clause 1 of Article 2 shall be considered as wholly obtained or as produced entirely in the exporting Member State in the following cases:

1. Plants and plant products, including fruits, flowers, vegetables, trees, seaweed, fungi and other live plants, grown and harvested, picked or gathered there;

2. Live animals, including mammals, birds, fish, crustaceans, molluscs, reptiles, bacteria and viruses, born and raised in the exporting Member State;

3. Goods obtained from live animals in the exporting Member State;

4. Goods obtained from hunting, trapping, fishing, aquaculture, gathering or capturing in the exporting Member State;

5. Minerals and other naturally occurring substances not listed in Clauses 1 through 4, extracted or taken from the soil, waters, seabed or beneath the seabed of that Member State;

6. Products taken by a vessel registered in a Member State and flying the flag of that Member State, and other products[1] taken from the waters, seabed or beneath the seabed outside the territorial waters[2] of that Member State, provided that that Member State has the right to exploit such waters, seabed and beneath the seabed under international law[3];

7. Products of sea fishing and other marine products taken from the sea by a vessel registered in a Member State and flying the flag of that Member State;

8. Products processed and/or produced on board a vessel registered in a Member State and flying the flag of that Member State, other than the products specified in Clause 7 of this Article;

9. Articles collected in that country which can no longer perform their original functions nor are capable of being repaired or restored and are fit only for disposal or for use as materials, or for recycling purposes;

10. Waste and scrap derived from:

a) The production process in the exporting Member State; or

b) Used goods collected in the exporting Member State, provided that such goods are fit only for use as raw materials; and

11. Goods obtained or produced in an exporting Member State from the products specified in Clauses 1 through 10 of this Article.

Article 4. Not wholly obtained goods

1. General origin criterion

a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:

- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or

- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.

b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.

2. Product Specific Rules

a) Notwithstanding Clause 1 of this Article, goods shall be considered as originating goods if they satisfy the Product Specific Rules to be negotiated at a later stage.

b) Where the Product Specific Rules allow a choice among the LVC, CTC and specific working or processing operation (hereinafter referred to as SP) criteria, or a combination of the above criteria, each Member State shall allow the exporter of the goods to decide on the use of the corresponding criterion in order to determine the origin of the goods.

c) The CTC and SP criteria shall apply only to non-originating materials.

d) Goods in Appendix 3 may be subject, at choice, to the general origin criterion provided in Clause 1 of this Article or to the corresponding origin criterion provided in Appendix 3.

Article 5. Formula for calculating the regional value content (LVC)

1. For the purpose of determining origin under Article 4, the LVC shall be calculated according to the following formula:

2. For the calculation of the LVC referred to in Clause 1 of this Article:

a) The value of non-originating materials, parts or goods shall be;

- The CIF value at the time of importation of the goods, or where the importation can be proven; or

- The earliest ascertained price of the goods of undetermined origin in the territory of the Member State where the working or processing takes place;

b) The FOB value is the value of the goods as defined in Article 1. The FOB value shall be determined by adding the value of the materials, the production costs, the profit and other costs.

3. Materials purchased domestically and produced by enterprises established under the laws of that country shall be considered as satisfying the origin requirements provided in this Appendix.

Article 6. Cumulation

1. Unless otherwise provided in this Appendix, goods originating in a Member State, which are used in the territory of the other Member State as materials to produce goods eligible for tariff preferences, shall be considered as originating in the Member State where the working or processing of those goods has taken place.

2. If the LVC of the materials is less than forty percent (40%), such content shall be cumulated (using the LVC criterion) in direct proportion to the actual domestic content, provided that such LVC is equal to or greater than twenty percent (20%). The implementing guidelines are provided in Appendix 2.

Article 7. Minimal operations and processes

1. The following operations and processes, when undertaken separately or in combination with each other, are considered to be minimal and shall not be taken into account in determining the origin of goods in a Member State:

a) Ensuring the preservation of goods in good condition during transport or storage;

b) Facilitating shipment or transportation; and

c) Packaging or presenting goods for sale.

2. Goods originating in a Member State shall retain their original origin even when exported from another Member State where the minimal operations and processes specified in Clause 1 of this Article have taken place.

Article 8. Direct consignment

1. Goods shall enjoy tariff preferences if they fully satisfy the provisions of this Appendix and are consigned directly from the territory of the exporting Member State to the territory of the importing Member State.

2. The following shall be considered as direct consignment:

a) Goods are transported from the exporting Member State to the importing Member State; or

b) Goods are transported through a non-Member State, provided that:

- The transit is necessary for geographical reasons or by reason of requirements related directly to transport;

- The goods have not entered into trade or consumption in that country of transit; and

- The goods have not undergone any operation other than unloading and reloading or any operation required to keep them in good condition.

Article 9. De minimis for materials that do not satisfy the CTC criterion

1. Goods that do not satisfy the change in tariff classification origin criterion shall nevertheless be considered as originating if the value of the non-originating materials used in the production of those goods that have not undergone a change in tariff classification is less than ten percent (10%) of the FOB value of the goods, and the goods must at the same time satisfy the other provisions of this Appendix.

2. Where the LVC criterion is applied, the value of the non-originating materials referred to in Clause 1 of this Article shall still be included in the value of the non-originating materials.

Article 10. Provisions on containers and packing materials

1. Packing materials and containers for retail sale

a) Where the LVC criterion is applied, the value of the packing materials and containers for retail sale shall be considered as forming a constituent part of the goods and shall be taken into account in determining the origin of the goods.

b) Where point a of Clause 1 of this Article does not apply, the packing materials and containers for retail sale, when classified together with the packaged goods, shall be excluded from the non-originating materials used in the production of the goods when determining origin under the CTC criterion.

2. Containers and packing materials used for the transportation of the goods shall not be taken into account in determining the origin of those goods.

Article 11. Accessories, spare parts and tools

1. If the goods are subject to the CTC or SP criterion, the origin of the accessories, spare parts, tools and instructional or other informational materials presented with those goods shall not be taken into account in determining the origin of the goods, provided that:

a) The accessories, spare parts, tools and instructional or other informational materials are not invoiced separately from those goods; and

b) The quantities and value of the accessories, spare parts, tools and instructional or other informational materials are customary for those goods.

2. If the goods are subject to the LVC criterion, the value of the accessories, spare parts, tools and instructional or other informational materials presented with those goods shall be taken into account as the value of the originating or non-originating materials, as the case may be.

Article 12. Neutral elements

In determining the origin of goods, it shall not be necessary to determine the origin of the following elements which have been used in the production and are no longer incorporated in those goods:

1. Fuel and energy;

2. Tools, dies and moulds;

3. Spare parts and materials used in the maintenance of equipment and buildings;

4. Lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings;

5. Gloves, glasses, footwear, clothing, safety equipment;

6. Equipment, devices and machinery used for testing or inspecting the goods;

7. Catalysts and solvents;

8. Any other materials that are no longer incorporated in the goods but the use of which can be demonstrated to be necessary in the production of those goods.

Article 13. Identical and interchangeable materials

1. The determination of whether identical and interchangeable materials are originating materials shall be made by the physical segregation of each of those materials or by the application of the generally accepted accounting principles of stock control, or of the inventory management practices, in the exporting Member State.

2. Once a decision has been taken to use an inventory management accounting method, that method must be used throughout that fiscal year.

Article 14. Certificate of Origin

In order to enjoy tariff preferences, goods must have a Certificate of Origin (C/O) Form S, as provided in Appendix 5, issued by a competent governmental organization designated by the exporting Member State and notified to the other Member State in accordance with the provisions set out in Appendix 4./.

APPENDIX 2

GUIDELINES ON PARTIAL CUMULATION IN THE VIET NAM - LAOS RULES OF ORIGIN (Promulgated together with Circular No. 04/2010/TT-BCT of the Ministry of Industry and Trade dated January 25, 2010 implementing the Rules of Origin under the Memorandum of Understanding between the Ministry of Industry and Trade of the Socialist Republic of Viet Nam and the Ministry of Industry and Commerce of the Lao People's Democratic Republic on Rules of Origin applicable to goods eligible for Viet Nam - Laos preferential import duty rates)

For the purpose of implementing Clause 2 of Article 6 of the Viet Nam - Laos Rules of Origin (Appendix 1):

1. Goods shall be subject to partial cumulation if at least twenty percent (20%) of the regional value content (LVC) of the goods originates in the Member State where the production or processing of those goods has taken place;

2. The LVC of the goods specified in Clause 1 of this Appendix shall be calculated according to the formula provided in Article 5 of the Viet Nam - Laos Rules of Origin;

3. Exported goods to which the partial cumulation provisions are applied shall not enjoy the Viet Nam - Laos tariff preferences of the importing Member State;

4. Exported goods to which the provisions of this Memorandum of Understanding are applied must have a valid Form S C/O with the “Partial Cumulation” box ticked;

5. The relevant provisions of Appendix 4, including Article 17 and Article 18, shall apply to Form S C/Os issued for partial cumulation purposes./.

APPENDIX 3

LIST AND QUANTITIES OF GOODS ORIGINATING IN LAOS TEMPORARILY SUBJECT TO THE 30% REGIONAL VALUE CONTENT CRITERION (LVC(30)) UNTIL THE END OF DECEMBER 31, 2010 (Promulgated together with Circular No. 04/2010/TT-BCT of the Ministry of Industry and Trade dated January 25, 2010 implementing the Rules of Origin under the Memorandum of Understanding between the Ministry of Industry and Trade of the Socialist Republic of Viet Nam and the Ministry of Industry and Commerce of the Lao People's Democratic Republic on Rules of Origin applicable to goods eligible for Viet Nam - Laos preferential import duty rates)

APPENDIX 4

OPERATIONAL CERTIFICATION PROCEDURES FOR THE VIET NAM - LAOS RULES OF ORIGIN (Promulgated together with Circular No. 04/2010/TT-BCT of the Ministry of Industry and Trade dated January 25, 2010 implementing the Rules of Origin under the Memorandum of Understanding between the Ministry of Industry and Trade of the Socialist Republic of Viet Nam and the Ministry of Industry and Commerce of the Lao People's Democratic Republic on Rules of Origin applicable to goods eligible for Viet Nam - Laos preferential import duty rates)

For the purpose of implementing the Rules of Origin provided in Appendix 1, the following procedures on the issuance and verification of the Certificate of Origin Form S and related administrative matters must be complied with.

Article 1. Definitions

1. “Customs Authority” means the competent organization of a Member State that is responsible for the administration of customs laws and regulations;

2. “Exporter” means a natural or juridical person residing or having its head office in the territory of a Member State, from where goods are exported by that person;

3. “Importer” means a natural or juridical person residing or having its head office in the territory of a Member State, into where goods are imported by that person;

4. “C/O issuing organization” means the competent governmental authority of the exporting Member State authorized to issue Form S C/Os and whose particulars are notified to the other Member State in accordance with this Appendix; and

5. “Producer” means a natural or juridical person who carries out production in the territory of a Member State.

Article 2. Specimen signatures and official seals of the C/O issuing organizations

1. Each Member State shall be responsible for sending the list of names, addresses, specimen signatures and specimen seals of its C/O issuing organizations, in hard copy and in electronic data form, to the other Member State in electronic data form. Any change in the above list must be notified immediately following the same procedure as above.

2. The specimen signatures and specimen seals of the C/O issuing organizations shall be updated once every two years. Any Form S C/O issued that is signed by a person whose name is not included in the list referred to in Clause 1 shall not be accepted by the importing Member State.

Article 3. Supporting documents

For the purpose of determining origin, the C/O issuing organization shall have the right to request the presentation of additional documents and supporting evidence or to carry out a check where it considers this necessary, in accordance with the regulations of the Member State.

Article 4. Pre-exportation examination

1. The producer, the exporter of the goods or the person authorized to submit the application to the C/O issuing organization must request the C/O issuing organization to examine the origin of the goods before exportation in accordance with the regulations of the Member State. The result of the examination, reviewed periodically or whenever considered necessary, shall be accepted as supporting evidence in determining the origin of the goods to be exported thereafter. This examination may not need to be applied to goods of which, by their nature, the origin can be easily determined.

2. For domestically purchased materials, self-declaration by the final producer shall be accepted as a valid document when applying for the issuance of a Form S C/O.

Article 5. Submission of the application for the issuance of a C/O

When carrying out export procedures for goods to enjoy preferences, the exporter or its authorized person shall submit an application for the issuance of a C/O together with the necessary documents proving that the exported goods qualify for the issuance of a Form S C/O.

Article 6. Examination of C/O application dossiers

The C/O issuing organization shall examine each application for a Form S C/O in accordance with the laws of its own country in order to ensure that:

1. The application for a Form S C/O and the C/O are fully completed and signed by the authorized person;

2. The origin of the goods complies with the provisions of Appendix 1;

3. The other contents declared on the Form S C/O correspond to the documents submitted;

4. The description of the goods, the quantity and weight of the goods, the marks and numbers of the packages, and the number and kind of packages declared correspond to the goods to be exported;

5. Multiple items may be declared on the same C/O, provided that each item satisfies the origin requirements applicable to that item.

Article 7. Form S C/O

1. The C/O must be made on white A4-size paper, in conformity with the specimen provided in Appendix 5. The C/O must be made in English.

2. A set of C/O comprises one original and two carbon copies.

3. Each C/O shall bear a separate reference number of the C/O issuing organization.

4. Each C/O shall bear the manually executed signature and the seal of the C/O issuing organization.

5. The original C/O shall be 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 shall be retained by the C/O issuing organization of the exporting Member State. The third copy shall be retained by the exporter.

Article 8. Indication of the origin criterion

For the purpose of implementing Article 2 of Appendix 1, the C/O issued by the final exporting Member State must clearly indicate the origin criterion in Box 8.

Article 9. Treatment of errors on the C/O

Neither erasures nor superimpositions shall be allowed on the C/O. Any alteration must be made in one of the following ways:

1. Striking out the erroneous part and making the necessary additions. All such alterations must be approved by the person competent to sign the C/O and certified by the C/O issuing organization. Unused spaces shall be crossed out to prevent any subsequent addition; or

2. Issuing a new C/O to replace the erroneous one.

Article 10. Issuance of the C/O

1. The C/O shall be issued at the time of exportation or soon thereafter if, under the rules of origin provided in Appendix 1, the exported goods are determined to be originating in the territory of the exporting Member State.

2. In exceptional cases where the C/O has not been issued at the time of exportation or within three (03) days from the date of exportation, due to errors, involuntary omissions or other valid causes, the C/O may be issued retroactively but not later than one (01) year from the date of shipment, and the “Issued Retroactively” box must be ticked.

Article 11. Loss of the C/O

In the event that a Form S C/O is stolen, lost or damaged, the exporter may submit an application to the C/O issuing organization for the issuance of a certified true copy of the original. The C/O issuing organization shall issue the copy on the basis of the export documents kept at the C/O issuing organization and shall enter the words “CERTIFIED TRUE COPY” in Box 12 of the C/O. This copy shall bear the date of issuance of the original Form S C/O. This certified true copy shall only be issued within a period not exceeding one year from the date of issuance of the original Form S C/O.

Article 12. Submission of the C/O

1. In order to enjoy tariff preferences, at the time of carrying out import procedures, the importer must submit to the Customs Authority of the importing country the Form S C/O, together with supporting documents (such as the commercial invoice and, when required, the through bill of lading issued in the territory of the exporting Member State) and other documents as required by the laws of the importing Member State.

2. Where a Form S C/O is rejected by the Customs Authority of the importing Member State, that Form S C/O shall be marked in Box 4 and returned to the Form S C/O issuing organization within a reasonable period not exceeding sixty (60) days. The Customs Authority of the importing Member State shall also notify the C/O issuing organization of the reasons for denying the preferences.

3. Where a Form S C/O is rejected as referred to in Clause 2, the Customs Authority of the importing Member State may accept and consider the explanations of the C/O issuing organization and reassess whether that Form S C/O may be accepted for the preferential duty rate. The explanations of the C/O issuing organization must be detailed and must address the issues raised by the importing Member State in denying the preferences.

Article 13. Validity of the Form S C/O

The time limit for submitting the Form S C/O is provided as follows:

1. The Form S C/O shall be valid for twelve (12) months from the date of its issuance, and must be submitted to the Customs Authority of the importing Member State within that period.

2. Where a Form S C/O is submitted to the Customs Authority of the importing country after the time limit specified in Clause 1 of this Article, that Form S C/O shall still be accepted if the failure to observe the above time limit is due to force majeure or other valid causes beyond the control of the exporter; and

3. In all cases, the Customs Authority of the importing Member State may accept the said Form S C/O, provided that the goods were imported before the expiry of the validity of that Form S C/O.

Article 14. Waiver of the C/O

Goods originating in the exporting Member State with an FOB value not exceeding two hundred (200) US dollars shall be exempted from the submission of a Form S C/O and shall only require a simple declaration by the exporter that those goods originate in the exporting Member State. Goods sent by post with an FOB value not exceeding 200 US dollars FOB shall also be subject to this provision.

Article 15. Treatment of minor discrepancies

1. Where there is no doubt as to the origin of the goods, the discovery of minor discrepancies, such as typing errors between the declarations on the C/O and the information in the documents submitted to the Customs Authority of the importing country for the purpose of import procedures, shall not invalidate the Form S C/O, if these discrepancies are still consistent with the goods actually imported.

2. Where there is a difference in the HS classification of goods enjoying tariff preferences between the exporting Member State and the importing Member State, the imported goods shall be released at the MFN duty rate or at a higher duty rate, depending on the applicable Rules of Origin, and the importer shall not be penalized or subject to any other additional charge under the laws of the importing Member State. Once the difference in HS classification has been clarified, the correct preferential duty rate shall be applied and the duty paid in excess of the amount payable shall be refunded in accordance with the laws of the importing Member State as soon as these issues are resolved.

3. Where a Form S C/O covers multiple items, a problem with one item shall not affect or delay the application of the preferential duty rate and the customs clearance of the remaining items on that Form S C/O. Clause 3 of Article 17 may be applied to the items having origin problems.

Article 16. Record keeping

1. For the purpose of the verification of the origin of goods under Article 17 and Article 18, the producer and/or the exporter applying for the issuance of a Form S C/O must keep the C/O application documents for a period of three (03) years from the date of issuance of the Form S C/O, in accordance with the laws of the exporting Member State.

2. The C/O issuing organization shall keep the Form S C/O application dossiers and the documents relating to such issuance for a period of three (03) years from the date of issuance.

3. Information relating to the validity of the Form S C/O shall be provided, at the request of the importing Member State, by the person competent to sign the C/O, with the certification of the competent governmental authority.

4. Information exchanged between the Member States concerned must be kept confidential and shall only be used for the validation of the Form S C/O.

Article 17. Retroactive check

The importing Member State may request the Form S C/O issuing organization of the exporting Member State to carry out a random check and/or a check where there are reasonable grounds to doubt the authenticity of the documents or the accuracy of the information regarding the true origin of the product in question or of certain parts thereof. Upon receipt of a request from the importing Member State, the C/O issuing organization of the exporting Member State shall carry out a check of the cost statement of the producer/exporter, based on the costs and prices within a period of six (06) months prior to the date of exportation, subject to the following conditions:

1. The request for a check must be accompanied by the Form S C/O concerned and must clearly state the reasons as well as any additional information suggesting that the particulars given on that Form S C/O may be inaccurate, except in the case of a random check;

2. Upon receipt of a request for a check, the C/O issuing organization must immediately acknowledge receipt of the request and must respond within ninety (90) days from the date of receipt of the request;

3. The Customs Authority of the importing Member State may suspend the granting of preferences while awaiting the result of the check. However, the Customs Authority may allow the importer to have the goods released together with the application of the necessary administrative measures, provided that the goods are not subject to import prohibition or restriction and there is no suspicion of fraud;

4. The C/O issuing organization shall immediately transmit the results of the checking process to the importing Member State as a basis for deciding whether or not the consignment meets the origin criteria. The whole checking process, including the process by which the importing country notifies the C/O issuing organization of the exporting country of the decision as to whether or not the consignment meets the origin criteria, must be completed within one hundred and eighty (180) days. While awaiting the results of the check, Clause 3 of this Article shall apply.

Article 18. Verification visit

Where it is not satisfied with the result of the check referred to in Article 17, the importing Member State may, in certain cases, request a verification visit to the exporting Member State.

1. Before conducting a verification visit to the exporting Member State, the importing Member State must:

a) Send a written notification of its intention to conduct a verification visit to the exporting Member State to:

- The exporter or the producer whose premises are to be visited;

- The C/O issuing organization of the exporting Member State to be visited;

- The Customs Authority of the Member State where the verification visit is to be conducted; and

- The importer of the goods to be verified.

b) The written notification referred to at point a of Clause 1 of this Article must be as complete as possible and must include, among other contents, the following:

- The name of the Customs Authority issuing the notification;

- The name of the exporter or the producer whose premises are to be visited;

- The proposed date of the verification visit;

- The proposed scope of the verification, including references to the goods subject to the verification; and

- The names and titles of the officials conducting the verification.

c) Obtain the written consent of the exporter or the producer whose premises are to be visited.

2. Where the written consent of the exporter or the producer to the verification is not received within thirty (30) days from the receipt of the notification under point a of Clause 1 of this Article, the importing Member State may deny preferences to the products that would have been subject to the verification;

3. Upon receipt of the notification, the C/O issuing organization may request a postponement of the verification visit to the premises and shall notify the importing Member State of such postponement. Even in the case of a postponement, the verification must be carried out within sixty (60) days from the date of receipt of the notification. This period may be extended where the parties so agree.

4. The Member State conducting the verification visit to the premises must provide the exporter or the producer and the C/O issuing organization concerned with the determination as to whether or not the products verified meet the origin criteria.

5. The temporary denial of preferences shall be lifted after the written determination referred to in Clause 4 of this Article shows that the products are originating goods.

6. The exporter or the producer shall have the right to provide written explanations or additional information to prove the origin of the products within thirty (30) days from the date of receipt of the determination on the origin of the products. If the products are still found to be non-originating, the final determination shall be notified to the C/O issuing organization within thirty (30) days from the date of receipt of the explanations or additional information from the exporter or the producer.

7. The verification process, including the on-site verification visit and the determination as to whether or not the products in question meet the origin criteria, must be carried out and the results notified to the C/O issuing organization within a maximum period of one hundred and eighty (180) days. While awaiting the results of the on-site verification, Clause 3 of Article 17 shall apply.

Article 19. Confidentiality of information

The Member States shall, in accordance with their domestic laws, maintain the confidentiality of business information collected in the course of verification under Article 17 and Article 18 and must protect such information from disclosure that could prejudice the competitive position of the person who provided the information. Such business information may only be disclosed to the competent authorities responsible for the administration and enforcement of the determination of the origin of goods.

Article 20. Documents applicable to the direct consignment rule

For the purpose of implementing point b of Clause 2 of Article 8 of Appendix 1, where goods are transported through the territory of one or more intermediate non-Member countries, the following documents must be submitted to the Customs Authority of the importing Member State:

1. The through bill of lading issued by the exporting Member State;

2. The Form S C/O issued by the C/O issuing organization of the exporting Member State;

3. A copy of the commercial invoice; and

4. Other relevant documents proving that the requirements of the direct consignment rule are met.

Article 21. Exhibition goods

1. Goods sent from an exporting Member State for exhibition in another Member State and sold during or after the exhibition for importation into a Member State shall enjoy the Viet Nam - Laos tariff preferences, provided that those goods satisfy the requirements of the Rules of Origin provided in Appendix 1 and it is proven to the Customs Authority of the importing Member State that:

a) The exporter has sent that consignment from the territory of the exporting Member State to the Member State where the exhibition is held and has exhibited the goods there;

b) The exporter has sold or transferred those goods to a consignee in the importing Member State;

c) The goods have been transported to the importing Member State during the exhibition or immediately after the end of the exhibition in the same state as when they were sent for the exhibition.

2. For the purpose of implementing the provisions of Clause 1 above, the Form S C/O must be submitted to the competent authority of the importing Member State, and must clearly state the name and address of the place where the exhibition is held.

3. Clause 1 of this Article shall apply to any exhibition, trade, agricultural or handicraft fair or similar show or display, or to display for sale in shops or business premises for the purpose of selling foreign products, and where the products remain under the control of the Customs Authority throughout the exhibition.

Article 22. Third country invoicing

1. The Customs Authority of the importing Member State must accept the Form S C/O where the commercial invoice is issued by a company having its head office in a third country that is not a Member State, or by a Vietnamese or Lao exporter on behalf of that company, provided that the goods satisfy the origin requirements set out in Appendix 1.

2. The exporter shall tick the “Third country invoicing” box and indicate such information as the name and country of the company issuing the invoice on the Form S C/O.

Article 23. Anti-fraud measures

1. Where fraudulent acts relating to a Form S C/O are suspected, the competent governmental authorities concerned shall cooperate with the Member State in dealing with the persons involved.

2. Each Member State must issue regulations to penalize fraudulent acts relating to Form S C/Os.

Article 24. Contact points

1. The contact points of the competent governmental authorities of the two Member States are:

- For Viet Nam: the Import-Export Department[5], Ministry of Industry and Trade

- For Laos: the Department of Import and Export under the Ministry of Industry and Commerce

2. Each Member State must provide the other with the name, address, telephone number, fax number and e-mail address of its contact point after the adoption of this Memorandum of Understanding, and must notify the other of any change relating to the above information within thirty (30) days from the date of such change./.

APPENDIX 5

C/O FORM S (Promulgated together with Circular No. 04/2010/TT-BCT of the Ministry of Industry and Trade dated January 25, 2010 implementing the Rules of Origin under the Memorandum of Understanding between the Ministry of Industry and Trade of the Socialist Republic of Viet Nam and the Ministry of Industry and Commerce of the Lao People's Democratic Republic on Rules of Origin applicable to goods eligible for Viet Nam - Laos preferential import duty rates)

OVERLEAF NOTES

1. Parties which accept this form for the purpose of preferential treatment under the Vietnam-Laos Preferential Tariff Agreement:

LAOS VIETNAM

2. CONDITIONS: The main conditions for admission to the preferential treatment under the Vietnam-Laos Preferential Tariff Agreement are that goods sent to any Party listed above must

(i) fall within a description of products eligible for concessions in the country of destination;

(ii) comply with the consignment conditions in accordance with Article B of Rules of Origin for the Vietnam-Laos Preferential Tariff Agreement (Vietnam-Laos ROO); and

(iii) comply with the origin criteria set out in Vietnam-Laos ROO.

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 QUALLFY: It should be noted that all the goods in a consignment must qualify separately in their own right. This is of particular relevance 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. Name of manufacturer, any trade mark shall also be specified.

8. HARMONISED SYSTEM NUMBER: The Harmonised System number shall be that of in ASEAN Harmonised Tariff Nomenclature (AHTN) Code of the importing Party.

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 Party must indicate (√) in the relevant boxes in column 4 whether or not preferential treatment is accorded.

9. MULTIPLE ITEMS: For multiple items declared in the same Form S, 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

10. 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 name and country of the company issuing the invoice shall be indicated in box 7

11. EXHIBITIONS: In cases where goods are sent from the territory of the exporting Party for exhibition in another Party and sold during or after the exhibition for importation into the territory of such Party, in accordance with Rule 21 of the Operational Certification Procedures. the "Exhibitons" box should be ticked (√) and the name and address of the exhibition indicated in box 2.

12. ISSUED RETROACTIVELY: In exceptional cases, due to involuntary errors or omissions or other valid causes, the Certificate of Origin (Form S) may be issued retroactively in accordance with Rule 10(2) of the Operational Certification Procedures, the "Issued Retroactively" box should be ticked (√).

13. ACCUMULATION: In cases where the originating materials in a Party are used in the other Party as materials for a finished good, in accordance with Article 6 of the Vietnam-Laos ROO, the "Accumulation" box should be ticked (√).

14. PARTIAL CUMULATION (PC): If the Local Value Content of material is less than 40%. the Certificate of Origin (Form S) may be issued for cumulation purposes, in accordance with Article 6(2) of the "Vietnam-Laos ROO, the "Partial Cumulation" box should be ticked (√).

15. DE MINIMIS: If the value of all non-originating materials used in its production that do not undergo the required change in tariff classification does not exceed ten (10) percent of the FOB value of the good, in accordance with Article 9 of the Vietnam-Laos ROO, the "De Minimis" box should be ticked (√).

APPENDIX 6

DECLARATION ON THE C/O (Promulgated together with Circular No. 04/2010/TT-BCT of the Ministry of Industry and Trade dated January 25, 2010 implementing the Rules of Origin under the Memorandum of Understanding between the Ministry of Industry and Trade of the Socialist Republic of Viet Nam and the Ministry of Industry and Commerce of the Lao People's Democratic Republic on Rules of Origin applicable to goods eligible for Viet Nam - Laos preferential import duty rates)

The C/O must be declared in English and typed (except as guided in Clause 15 below). The declared contents must be consistent with the documents specified in Article 5 and Article 6 of the Circular. The specific contents to be declared on the C/O are as follows:

1. Box 1: the trading name of the exporter, its address and the name of the exporting country (Viet Nam).

2. Box 2: the name of the consignee, its address and the name of the country.

3. The box at the top right-hand corner shall bear the reference number (to be entered by the C/O issuing organization). The reference number consists of 13 characters divided into 5 groups, entered as follows:

a) Group 1: the abbreviated name of the exporting Member State, Viet Nam, consisting of two (02) characters, "VN";

b) Group 2: the abbreviated name of the importing Member State, consisting of two (02) characters, "LA"

c) Group 3: the year of issuance of the C/O, consisting of 02 characters. For example: issuance in 2009 shall be written as "09"'

d) Group 4: the name of the C/O issuing organization, consisting of 02 characters. The list of C/O issuing organizations is specified in Appendix 10. This list is regularly updated by the Ministry of Industry and Trade whenever there is a change in the C/O issuing organizations;

dd) Group 5: the serial number of the C/O, consisting of 05 characters;

e) Between group 1 and group 2 there is a hyphen "-". Between group 3, group 4 and group 5 there is a slash "/".

For example: where the Ho Chi Minh City regional Import-Export Management Office issues the 6th C/O for a consignment exported to Laos in 2009, the reference number of that C/O shall be written as: VN-LA09/020006.

4. Box 3: the date of departure, the name of the means of transport (if sent by air, enter "By air"; if sent by sea, enter the name of the vessel) and the name of the port of discharge.

5. Box 4: the Customs Authority at the port or place of importation shall tick √ the appropriate box.

6. Box 5: the item numbers of the goods (where multiple items are declared on one C/O, each item shall have its own item number).

7. Box 6: the marks and numbers of the packages.

8. Box 7: the number of packages, the kind of packages, and the description of the goods (including the HS code of the importing country at the 6-digit level and the brand name of the goods (if any)).

9. Box 8: indicate the origin criterion of the goods:

10. Box 9: the gross weight of the goods (or another unit of measurement) and the FOB value.

11. Box 10: the number and date of the commercial invoice issued for the consignment imported into the importing country.

12. Box 11:

- The first line: enter the name of the exporting country.

- The second line: enter the name of the importing country.

- The third line: enter the place and date of the application for the C/O, the full name and signature of the person signing the C/O application, and the name of the company applying for the C/O.

13. Box 12: reserved for the officer of the C/O issuing organization to enter: the place and date of issuance of the C/O, the signature of the C/O issuing officer and the seal of the C/O issuing organization.

Where a certified true copy of the original C/O is issued, the words “CERTIFIED TRUE COPY” and the date of issuance of this copy shall be typed or stamped in Box 12 of the C/O in accordance with Article 11 of Appendix 4.

14. Box 13:

- Tick √ the “Third-country Invoicing” box where the commercial invoice is issued by a company having its head office in a third country or in a non-Member country, or by a Vietnamese or Lao exporter on behalf of that company, in accordance with Article 22 of Appendix 4. Such information as the name and country of the company issuing the above invoice must be entered in Box 7.

- Tick √ the “Issued Retroactively” box in the case of involuntary errors or other valid causes under Clause 2 of Article 10 of Appendix 4;

- Tick √ the “Accumulation” box where goods originating in one Member State are used as materials in the territory of the other Member State to produce a finished product as provided in Article 6 of Appendix 1.

- Tick √ the “Partial Accumulation” box where the regional value content of the materials is less than 40% and the C/O is issued for cumulation purposes under Clause 2 of Article 6 of Appendix 1.

- Tick √ the “De Minimis” box if the goods are subject to Article 9 of Appendix 1.

15. Other instructions:

- Where multiple items are declared on the same C/O, if any item is not granted tariff preferences, the Customs Authority shall make the appropriate mark in Box 4 and that item must be circled or appropriately marked in Box 5.

- Box 13 may be ticked √ by hand or printed by computer./.

APPENDIX 7

C/O APPLICATION FORM (Promulgated together with Circular No. 04/2010/TT-BCT of the Ministry of Industry and Trade dated January 25, 2010 implementing the Rules of Origin under the Memorandum of Understanding between the Ministry of Industry and Trade of the Socialist Republic of Viet Nam and the Ministry of Industry and Commerce of the Lao People's Democratic Republic on Rules of Origin applicable to goods eligible for Viet Nam - Laos preferential import duty rates)

*Where the value stated in the export contract is not denominated in USD, the enterprise must convert that value into USD when declaring it on this Application. Such declaration on this Application shall not affect the statement of the contract value on the C/O

APPENDIX 8

LIST OF THE TRADER'S PRODUCTION FACILITIES (Promulgated together with Circular No. 04/2010/TT-BCT of the Ministry of Industry and Trade dated January 25, 2010 implementing the Rules of Origin under the Memorandum of Understanding between the Ministry of Industry and Trade of the Socialist Republic of Viet Nam and the Ministry of Industry and Commerce of the Lao People's Democratic Republic on Rules of Origin applicable to goods eligible for Viet Nam - Laos preferential import duty rates)

...., date....... month..... year......

To: .................................................................................... (name of the C/O issuing organization)

Company: ..................................................................................... (name of the enterprise)

Address: ....................................................................................... (address of the enterprise)

We hereby apply for the registration of the production facilities for export goods of our enterprise as follows:

I take full responsibility before law for this registration.

APPENDIX 9

REGISTRATION OF THE SPECIMEN SIGNATURE OF THE PERSON AUTHORIZED TO SIGN THE C/O APPLICATION FORM AND OF THE TRADER'S SPECIMEN SEAL (Promulgated together with Circular No. 04/2010/TT-BCT of the Ministry of Industry and Trade dated March 5, 2010 implementing the Rules of Origin under the Memorandum of Understanding between the Ministry of Industry and Trade of the Socialist Republic of Viet Nam and the Ministry of Industry and Commerce of the Lao People's Democratic Republic on Rules of Origin applicable to goods eligible for Viet Nam - Laos preferential import duty rates)

...., date....... month..... year......

To: ................................................................................ (name of the C/O issuing organization)

Company: .................................................................................. (name of the enterprise)

Address: ................................................................................... (address of the enterprise)

1. We hereby apply for the registration of the production facilities for export goods of our enterprise as follows:

who are competent or authorized to sign the C/O application form.

2. Registration of the individuals named below:

who are authorized to contact ... (name of the C/O issuing organization) for the issuance of C/Os.

I take full responsibility before law for this registration and authorization.

APPENDIX 10

LIST OF C/O ISSUING ORGANIZATIONS (Promulgated together with Circular No. 04/2010/TT-BCT of the Ministry of Industry and Trade dated January 25, 2010 implementing the Rules of Origin under the Memorandum of Understanding between the Ministry of Industry and Trade of the Socialist Republic of Viet Nam and the Ministry of Industry and Commerce of the Lao People's Democratic Republic on Rules of Origin applicable to goods eligible for Viet Nam - Laos preferential import duty rates)

[1] Circular No. 08/2024/TT-BCT amending and supplementing a number of Circulars of the Minister of Industry and Trade in the field of import and export, effective from June 7, 2024, has the following promulgation bases:

“Pursuant to the Government's Decree No. 96/2022/ND-CP dated November 29, 2022, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

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

The Minister of Industry and Trade promulgates the Circular amending and supplementing a number of Circulars of the Minister of Industry and Trade in the field of import and export.”

[2] The phrase “Department of Import and Export” is replaced with the phrase “Import-Export Department” under Article 2 of Circular No. 08/2024/TT-BCT amending and supplementing a number of Circulars of the Minister of Industry and Trade in the field of import and export, effective from June 7, 2024.

[3] The phrase “Department of Import and Export” is replaced with the phrase “Import-Export Department” under Article 2 of Circular No. 08/2024/TT-BCT amending and supplementing a number of Circulars of the Minister of Industry and Trade in the field of import and export, effective from June 7, 2024.

[4] Article 5 of Circular No. 08/2024/TT-BCT amending and supplementing a number of Circulars of the Minister of Industry and Trade in the field of import and export, effective from June 7, 2024, provides as follows:

“Article 5. Effect

1. This Circular takes effect from June 7, 2024.

2. In the course of implementing this Circular, if any problems arise, traders and relevant agencies, organizations and individuals shall report them in writing to the Ministry of Industry and Trade for handling./.”

[1] Other products means minerals and other natural resources extracted from the territorial waters, the seabed or beneath the seabed outside the territorial waters.

[2] For products taken outside the territorial waters (for example, the exclusive economic zone), the products shall be considered as originating in a Member State if the vessel taking those products is registered in that Member State and flies the flag of that Member State, and provided that that Member State has the right to exploit that area under international law.

[3] Under international law, the registration of a vessel may only be carried out in one Member State.

[5] The phrase “Department of Import and Export” is replaced with the phrase “Import-Export Department” under Article 2 of Circular No. 08/2024/TT-BCT amending and supplementing a number of Circulars of the Minister of Industry and Trade in the field of import and export, effective from June 7, 2024”