Circular No. 08/2020/TT-BCT

CIRCULAR

PROVIDING RULES OF ORIGIN UNDER THE VIET NAM - CUBA TRADE 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 8, 2018, detailing the Law on Foreign Trade Management regarding origin of goods;

In implementation of the Viet Nam - Cuba Trade Agreement signed on November 9, 2018 in Viet Nam;

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

The Minister of Industry and Trade promulgates the Circular providing rules of origin under the Viet Nam - Cuba Trade Agreement.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides the rules of origin under the Viet Nam - Cuba Trade Agreement (hereinafter referred to as the Agreement).

Article 2. Subjects of application

This Circular applies to:

1. Certificate of Origin (C/O) issuing authorities and organizations;

2. Traders;

3. Agencies, organizations and individuals concerned with the origin of goods exported and imported under the Agreement.

Article 3. Interpretation of terms

For the purposes of this Circular, the following terms are construed as follows:

1. Change of heading means that the non-originating materials used in the production must undergo a change in HS code at the 4-digit level.

2. “Chapter”, “Heading” and “Subheading” mean the Chapters (2 digits), Headings (4 digits) and Subheadings (6 digits) used in the nomenclature of the Harmonized Commodity Description and Coding System, referred to in this Circular as the “Harmonized System” or “HS”.

3. CIF value means the value of the imported goods inclusive of the cost of freight and insurance up to the port or place of entry into the country of importation. This value is determined in accordance with the Customs Valuation Agreement.

4. “Classified” means the classification of goods or materials under a particular Chapter, Heading or Subheading of the Harmonized System.

5. Competent authority means the authority responsible for administering and supervising the implementation of the Agreement:

a) In Cuba, the Ministry of Industry and Trade and the Ministry of Finance jointly.

b) In Viet Nam, the Ministry of Industry and Trade.

6. Customs authority means the authority which, under the law of each country, is responsible for the administration and enforcement of customs regulations and laws:

a) In Cuba, the General Customs Administration.

b) In Viet Nam, the General Department of Customs of Viet Nam.

7. Day means a working day, excluding Saturdays, Sundays and public holidays.

8. FOB value means the value of the goods free on board, inclusive of the cost of transport to the port or final place of shipment before the carrying vessel leaves. This value is determined in accordance with the Customs Valuation Agreement.

9. Identical and interchangeable materials means materials that are interchangeable for commercial purposes, whose properties are essentially identical and which cannot be distinguished by visual examination.

10. Goods means materials or products, which may be wholly obtained even where they are used as materials in the production of other goods.

11. Harmonized System means the internationally standardised system of names and numbers for classifying traded goods. That system is developed and maintained by the World Customs Organization.

12. Intermediate material means a material used in the production of a subsequent good and having characteristics that allow it to be marketed independently of the final goods.

13. Material means raw materials, supplies, intermediate materials and components used in the production of goods.

14. Packing materials and containers for transportation means goods used to protect other goods during transport, other than the packaging materials and containers holding goods for retail sale.

15. Production means the methods of making goods, including but not limited to planting, breeding, raising, mining, harvesting, fishing, hunting, capturing, aquaculture, gathering, manufacturing, processing, assembling or disassembling goods.

16. C/O issuing authority or organization means a governmental or non-governmental body authorised by the competent authority to issue Certificates of Origin:

a) In Cuba, the Chamber of Commerce and Industry.

b) In Viet Nam, the authorised agencies and organizations.

17. Set of goods means products put up in a set for a particular purpose, packaged for retail sale and classified under Rule 3 of the Harmonized System.

18. Origin verification report means a document issued by the customs authority or the C/O issuing organization setting out the result of the verification of the origin of the goods.

Article 4. Provisions on the certification and examination of the proof of origin

1. Issued together with this Circular are the following Appendices:

a) Appendix I: Product Specific Rules.

b) Appendix II: Form of C/O form VN-CU.

c) Appendix III: Instructions for completing the export C/O form VN-CU.

d) Appendix IV: List of Viet Nam's C/O form VN-CU issuing authorities and organizations.

2. The Product Specific Rules provided in Appendix II to this Circular cover the items in the tariff schedule provided in the Agreement.

3. The list of Viet Nam's C/O form VN-CU issuing authorities and organizations is provided in Appendix IV issued together with this Circular and is updated on the electronic origin certification and management system of the Ministry of Industry and Trade at www.ecosys.gov.vn.

4. The procedures for certifying and verifying the origin of goods shall comply with the Government's Decree No. 31/2018/ND-CP dated March 8, 2018, detailing the Law on Foreign Trade Management regarding origin of goods, and the provisions of the relevant Circulars.

Chapter II

DETERMINATION OF THE ORIGIN OF GOODS

Article 5. Originating goods

Goods are considered originating if they:

1. Are wholly obtained or produced entirely in the territory of that Member State.

2. Are produced entirely from originating materials in the territory of that Member State.

3. Are produced from non-originating materials, provided that those materials undergo production carried out entirely in the territory of a Member State and the goods are classified under a heading different from that of the materials.

4. Satisfy the regional value content (RVC) criterion of not less than X% of the FOB export value of the final goods. This Clause applies where the goods do not satisfy Clause 3 of this Article because the production does not involve a change of heading for all the non-originating materials.

5. Are produced entirely in the territory of a Member State from non-originating materials, provided that the goods satisfy the specific criteria in Appendix I issued together with this Circular. This Clause applies where the goods do not satisfy Clauses 3 and 4 of this Article.

Article 6. Wholly obtained goods

For the purposes of Clause 1, Article 5 of this Circular, goods are considered wholly obtained or produced entirely in the territory of one or more Member States in one of the following cases:

1. Minerals extracted in the territory of a Member State.

2. Plant products harvested, picked or gathered in the territory of a Member State.

3. Live animals born and raised in the territory of a Member State.

4. Products obtained from hunting, trapping, harvesting, aquaculture or fishing in the territory of a Member State.

5. Fish, shellfish and other marine life taken from the sea outside the territory of the Member States by vessels owned by, or registered by, a company incorporated in the territory of a Member State, provided that the vessel is registered or recorded in a Member State and flies the flag of that Member State.

6. Goods obtained or produced from fish, shellfish and other marine life on board a vessel owned by, or registered by, a company incorporated in the territory of a Member State and flying the flag of that Member State.

7. Goods obtained by a Member State, or by a person of a Member State, from the seabed or beneath the seabed outside the continental shelf of that Member State, provided that the Member State or the person of that Member State has the right to exploit that seabed or subsoil.

8. Waste and scrap derived from production or collected in the territory of a Member State, provided that such waste and scrap is fit only for use as raw materials.

9. Goods produced entirely in the territory of a Member State from the goods referred to in Clauses 1 to 8 of this Article or from products derived from them at any stage of production.

Article 7. Cumulation

1. Originating materials of the territory of a Member State used to produce a particular item in the territory of the exporting country are considered to originate in the territory of the exporting country.

2. Where the Member States have trade agreements in force with the same country that is not a Member State of this Agreement, materials from that country are considered originating goods under this Agreement.

3. Clause 2 of this Article applies only where the Member States agree on the mechanism, the procedures and the materials to be used for cumulation of origin.

Article 8. De Minimis

Goods are considered originating if the CIF value of all non-originating materials used in the production that do not satisfy the change in tariff classification rule does not exceed 10% of the FOB value of the goods.

Article 9. Intermediate materials

In determining the origin of goods, for the cases provided in Clause 4, Article 5 of this Circular, the producer may take into account the total value of the intermediate goods used to produce the originating goods, provided that the intermediate goods satisfy the conditions of this Circular.

Article 10. Minimal operations and processes

1. The operations and processes described below are considered minimal operations and processes and are not taken into account in determining the origin of the goods:

a) Ensuring the preservation of the goods in good condition for the purposes of transport or storage.

b) Facilitating transport or delivery.

c) Packaging or presenting the goods for sale.

2. Goods originating in the territory of a Member State retain their original origin when exported from another Member State where the operations and processes do not go beyond those referred to in Clause 1 of this Article.

Article 11. Accessories, spare parts and tools

1. Accessories, spare parts and tools delivered with an item are considered part of the goods where they are invoiced together with the goods and are a customary part of the goods. Accessories, spare parts and tools are not taken into account in determining whether all the non-originating materials used in the production of the goods have undergone the applicable change in tariff classification.

2. Where the origin of the goods is determined under the RVC criterion, the value of the accessories, spare parts and tools referred to in Clause 1 of this Article is treated as originating or non-originating, as the case may be, when calculating the RVC.

Article 12. Sets of goods

1. A set of goods as defined in Rule 3 of the General Rules of the Harmonized System, and goods described in the Harmonized System as a set, are considered originating where all the constituent goods are originating.

2. Where a set of goods comprises both originating and non-originating goods, that set is considered originating if the CIF value of the non-originating goods does not exceed 15% of the FOB value of the set.

Article 13. Packing materials and containers for retail sale

1. Where the origin of the goods is determined under the RVC criterion, the value of the packing materials and containers for retail sale is taken into account in determining the origin, since the packing materials and containers for retail sale are considered a constituent part of the goods as a whole.

2. Where the origin of the goods is determined under the change in tariff classification criterion, packing materials and containers for retail sale that are classified together with the packaged goods need not satisfy the change in tariff classification criterion.

Article 14. Packing materials and containers for transportation

Packing materials and containers for transportation are not taken into account in determining the origin of the goods.

Article 15. Neutral elements and indirect materials used in production

The elements and materials used in production and listed below are not taken into account in determining origin:

1. Fuel and energy.

2. Tools, dies and moulds. Spare parts and supplies used to maintain machinery, equipment and buildings.

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

4. Gloves, glasses, footwear, clothing, safety equipment and supplies.

5. Equipment and supplies used to test and inspect the goods.

6. Catalysts and solvents.

7. Any other materials that are not incorporated, and are not to be incorporated, into the final goods and that can be demonstrated to be part of the production process.

Article 16. Identical and interchangeable materials

1. The determination of the origin of identical and interchangeable materials is made by physically segregating each material or by applying inventory accounting principles, or the inventory management practices of the exporting country.

2. Once a decision has been made on the inventory management method, that method must be used throughout the financial year.

Article 17. Direct consignment

1. Originating goods are considered to be consigned directly from the exporting country to the importing country in one of the following cases:

a) The goods are transported without passing through the territory of a non-Member State.

b) The goods are transported for the purpose of transit through a non-Member State, with or without transhipment or temporary storage in that country, subject to the following conditions:

- The transit is for geographical, delivery or transport reasons.

- The goods do not enter into trade or consumption in the territory of the non-Member State.

- The goods do not undergo any production or other processing operation in the territory of the non-Member State, other than unloading, reloading and splitting of the consignment or other operations necessary to keep the goods in good condition.

2. Where originating goods of the exporting country are imported through one or more non-Member States, or after an exhibition in a non-Member State, the customs authority of the importing country may require the importer to submit supporting documents such as transport documents, customs documents or other documents.

Article 18. Goods placed in a bonded warehouse

1. Goods covered by a Certificate of Origin retain their original origin if, during transport, they are placed in a bonded warehouse of a third country and do not undergo any processing operation other than storage, preservation of the goods and splitting of the consignment for transport to a Member State, and remain under customs supervision.

2. The customs authority of the importing country may require written confirmation that the goods have not undergone any change.

Article 19. Exhibition goods

Originating goods transported from a Member State to a third country for exhibition or display and sold after or during the exhibition and then imported into another Member State enjoy tariff preferences where they satisfy this Circular and are accompanied by customs documents evidencing the display or exhibition of the goods.

Chapter III

PROCEDURES FOR CERTIFYING AND VERIFYING THE ORIGIN OF GOODS

Article 20. Certificate of Origin

1. The Certificate of Origin is the sole document certifying that the goods satisfy the rules of origin in this Circular and is used to claim preferential tariff treatment under the Agreement.

2. The Certificate of Origin referred to in Clause 1 of this Article is issued using the form provided in Appendix II issued together with this Circular. One Certificate of Origin is issued for one consignment.

Article 21. Validity of the Certificate of Origin

1. The Certificate of Origin must be issued within three days from the date of exportation under Article 20 and is valid for one year from the date of issuance. The Certificate of Origin is invalid where the declared information is not completed in full and validly.

2. The Certificate of Origin must bear the name, signature and seal of the competent authority.

3. The Certificate of Origin must not be issued in advance, but is issued on the same date as, or after, the date of issuance of the commercial invoice.

Article 22. Record keeping

The C/O form VN-CU issuing authorities and organizations and traders must retain the dossiers and documents proving the origin of the goods and the Certificates of Origin for at least 5 years from the date of issuance, in written or electronic form, in accordance with Vietnamese law.

Article 23. Third country invoicing

Where the goods are originating but the commercial invoice is issued by an exporter registered in a third country, the Certificate of Origin must be marked “Non-party invoicing”.

Article 24. Issuance of the Certificate of Origin

At the request of the competent authority, the exporter applying for a Certificate of Origin must submit documents proving origin and comply with this Circular.

Article 25: Dossier for applying for a Certificate of Origin

The dossier for applying for a Certificate of Origin must contain the exporter's application and the documents proving full compliance with this Circular and the relevant regulations.

Article 26: Denial of preferences

The importing country may deny preferences where the goods do not satisfy the requirements and the time limits in this Circular.

Article 27. Correction of an issued C/O

Erasures and additions on an issued C/O are not permitted. Any alteration must be made by:

1. Striking out the error and adding the necessary information. Such alterations must be approved by the person authorised to sign the C/O and certified by the C/O issuing authority or organization. Unused spaces must be crossed out to prevent any subsequent addition.

2. Issuing a new C/O to replace the erroneous original C/O. The new C/O bears the reference number and the date of issuance of the original C/O. The new C/O must clearly state “replaces C/O No... date of issue...”. The new C/O takes effect from the date of issuance of the original C/O.

Article 28. Issuance of a certified true copy of the C/O

Where the C/O is stolen, lost or damaged, the exporting country may request the C/O issuing authority or organization to reissue a certified true copy. The copy must clearly state “CERTIFIED TRUE COPY”. The copy bears the date of issuance of the original C/O and is valid for one year from the date of issuance of the original C/O.

Article 29. Verification of origin and the granting of tariff preferences

1. In addition to requiring the presentation of a Certificate of Origin under this Circular, the customs authority of the importing country may request information from the competent authority of the exporting country for the purpose of verifying the origin of the goods. The importing country has the right to deny tariff preferences where it does not receive, from the customs authority of the exporting country, an acknowledgement of receipt of the origin verification request within 90 days from the date of issuance of the origin verification request. The exporting country shall respond with the origin verification result within 180 days from the date of the acknowledgement of receipt of the origin verification request.

2. The origin verification request of the customs authority of the importing country shall contain the following:

a) The name of the authority requesting the origin verification.

b) The reference number and the date of issuance of the C/O, or the number of C/O issued to the exporter during a given period.

c) A description of the origin verification requested.

d) The reason for the request.

3. Where the information obtained from the documentary verification referred to in Clauses 1 and 2 of this Article is not a sufficient basis to verify the origin of the goods, the customs authority of the importing country shall, through the competent authority of the exporting country, issue:

a) A written request for information from the exporter or the producer.

b) A questionnaire to the importer, the exporter or the producer.

c) A request for origin verification at the premises of the exporter or the producer in the territory of each Party, for the purpose of examining additional documents or verifying the facilities used in the production of the goods, where the information obtained as a result of Points a and b of Clause 3 of this Article is insufficient.

d) Other procedures as agreed between the two Parties.

4. The customs authority of the importing country shall notify the origin verification request to the importer, the exporter or the producer and to the competent authority of the exporting country under Clause 3 of this Article. The notice is sent by email or by any other means; the party receiving the notice shall send an acknowledgement of receipt of the origin verification request.

5. The written request for information or the questionnaire referred to at Points a and b of Clause 3 of this Article shall contain the following:

a) The name of the authority requesting the information.

b) The names of the importer, the exporter and the producer subject to verification.

c) A description of the information and documents requested.

d) The reason for the origin verification request or the questionnaire.

6. The importer, the exporter or the producer receiving the questionnaire or the written request for information under Points a and b of Clause 3 of this Article must complete and return the questionnaire or the origin verification response within 45 days from the date of receipt of the document.

7. The request for origin verification referred to at Point c, Clause 3 of this Article shall contain the following:

a) The name of the customs authority requesting the origin verification.

b) The name of the exporter or the producer subject to the origin verification at its premises.

c) The proposed date and place of the origin verification under Clause 8 of this Article.

d) The purpose and scope of the origin verification, specifying the goods subject to origin verification at the premises.

dd) The names and titles of the officials conducting the origin verification at the premises.

e) The reason for the request for origin verification at the premises.

8. The competent authority of the exporting country shall reply to the customs authority of the importing country on its consent to the origin verification at the premises within 30 days from the date of receipt of the request. The origin verification at the premises may be conducted after 60 days from the date of consent.

9. The exporter or the producer may request in writing to the competent authority of the exporting country and of the importing country a postponement of the origin verification at its premises on justified grounds. The postponement must not exceed 30 days from the agreed date, or a longer period where accepted by the customs authorities of the importing and exporting countries. The customs authority of the importing country shall notify the new date on which the origin verification will be conducted at the premises of the exporter or the producer of the goods.

10. Upon completion of the origin verification at the premises, the customs authority of the importing country shall draft a record of the origin verification at the premises setting out the facts and the result of the verification. The origin verification record is signed by the competent authority of the importing country, the exporter and the producer.

11. The origin verification process is completed when the customs authority of the importing country reports its conclusion on the origin of the goods after the verification under this Article, within no more than 30 days from the date of receipt of the information or of the completion of the origin verification at the premises.

12. The origin verification report sets out the facts, the findings and the legal basis of the origin verification at the premises and is notified to the importer, the exporter or the producer as to whether the goods are originating.

13. Goods subject to origin verification enjoy tariff preferences where:

a) The time limit referred to in Clause 11 of this Article expires without an origin verification report being provided by the customs authority of the importing country; or

b) The importing country fails to observe the time limits provided in this Article.

14. Where the customs authority of the importing country has evidence giving rise to reasonable doubt as to the origin of the goods of a consignment, it may suspend tariff preferences for the consignment in question. The goods shall be released in accordance with the regulations of the importing country. The Party raising the doubt shall notify and consult the other Party in order to reach a common solution safeguarding financial interests.

Article 30. Responsibilities of the exporter

1. Where the exporter has reason to believe that a C/O contains inaccurate information, it must immediately notify in writing to the C/O issuing authority or organization the matters that may affect the accuracy or validity of that C/O.

2. The exporter is not penalised for providing inaccurate information where it voluntarily notifies the competent authority in writing before the customs authority of the importing country grants tariff preferences or carries out an origin verification at its premises.

Article 31. Responsibilities of the importer

The customs authority of each Party shall require an importer claiming tariff preferences for goods to:

1. Declare in writing in the import dossier, in accordance with the law and on the basis of the Certificate of Origin, that the goods are originating.

2. Submit the Certificate of Origin at the time of the declaration under Clause 1 of this Article where the law of the importing country so requires.

3. Promptly submit an amended declaration and pay the duty difference where the importer has reason to believe that the information declared on the import declaration on the basis of the Certificate of Origin is inaccurate.

Article 32: Duty refund

Where imported goods are originating but did not enjoy tariff preferences at the time of importation, the importer may, in accordance with the applicable law of Viet Nam, claim a refund of the duty paid from the customs authority of the importing country upon providing:

1. A written declaration that the goods satisfied the origin requirements at the time of importation.

2. The Certificate of Origin.

3. Other documents relating to the importation of the goods as required by the importing country.

Article 33. Minor discrepancies on the C/O

1. The customs authority of the importing country shall disregard minor errors such as slight discrepancies or omissions, typing errors, or information declared overflowing outside the declaration box, provided that those minor errors do not affect the authenticity of the C/O, the accuracy of the information provided on the C/O or the originating status of the certified goods.

2. For a C/O declaring several goods, an issue with one of the listed goods does not affect or delay the granting of tariff preferences to the remaining goods on the C/O.

Article 34. Confidentiality

The competent authority of Viet Nam shall, in accordance with the law, keep confidential the information provided under this Circular. The information must not be disclosed without the permission of the person or competent authority providing it.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 35. Issuance of C/O for goods exported before the effective date of the Circular

The C/O issuing authorities and organizations shall consider issuing C/O form VN-CU for Vietnamese goods exported before the effective date of this Circular so that they may enjoy tariff preferences under the Agreement and under the regulations of the importing country.

Article 36. Organization of implementation and effect

1. Guidance and common understandings relating to the implementation of the rules of origin agreed by the two Member States by rotation in the reports of the meetings of the Committee on Rules of Origin and the Joint Committee under the implementation of the Viet Nam - Cuba Trade Agreement constitute the basis for implementation by C/O issuing authorities and organizations and by customs authorities.

2. The matters referred to in Clause 1 of this Article shall be notified to C/O issuing authorities and organizations and to customs authorities through the focal point of the Committee on Rules of Origin and the Joint Committee implementing the Viet Nam - Cuba Trade Agreement.

3. This Circular takes effect from May 25, 2020./.

APPENDIX I

PRODUCT SPECIFIC RULES (issued together with Circular No. 08/2020/TT-BCT dated April 8, 2020 of the Minister of Industry and Trade providing rules of origin under the Viet Nam - Cuba Trade Agreement)

APPENDIX II

FORM OF C/O FORM VN-CU (issued together with Circular No. 08/2020/TT-BCT dated April 8, 2020 of the Minister of Industry and Trade providing rules of origin under the Viet Nam - Cuba Trade Agreement)

Original (Duplicate/Triplicate/...)

OVERLEAF NOTES

The Certificate of Origin and its additional sheets must be in conformity with the specimen shown in this Annex. It shall be made in the English language. For Viet Nam, they must be on ISO A4 size colour paper. For Cuba, they can be printed on any paper size subject to specific Cuba conditions.

For the purposes of requesting preferential tariff treatment, this form must be clearly completed by the exporter.

If the space in this form is insufficient to specify the necessary details to identify goods and any other related information, the exporter may provide information through additional forms of Certificate of Origin. Unused spaces in boxes 6 through 11 shall be crossed out or add "***" (three stars) to prevent any subsequent addition.

Box 1: Business name, address and country of the exporter. It may include the manufacturer’s or the producer’s details/contacts.

Box 2: Name, address and country of the consignee.

Box 3: Means of transport and route as well as port of charge, transit, port of discharge, date of dispatch, vessel's name or flight number (as far as known).

Box 4: Details of unique reference number, issuing country.

Box 5: Importing Party's customs use.

Box 6: Item number. 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.

Box 7: Harmonized System code: The six-digit code of the Harmonized Commodity Description and Coding System defined in the International Convention on the Harmonized Commodity Description and Coding System, including all legal notes thereto, as in force and as amended from time to time.

Box 8: Description of the good must correspond, in general terms, to the description for the good under the Harmonized System code indicated in box 7. The description of the goods must be detailed enough to enable the goods to be identified by the customs officers examining them.

Box 9: For goods that meet the origin criteria, the exporter and/or producer must indicate the origin criteria met, as shown in the following table:

Box 10: Quantity or gross weight of goods.

Box 11: Indicate invoice number(s) and date(s) for each good. In case the goods are invoiced by a non-Party operator, the number and date of the invoice issued by the non-Party operator (if known) can also be indicated.

Box 12: Remarks. This box is for additional information (if any):

- In case of a non-Party invoice, indicate name, address and legal office (including city and country) of the non-Party operator issuing the invoice (if known).

- In case of a new Certificate of Origin issued to replace a wrong certificate (Article 3.23 (Correction of a Certificate of Origin)), indicate the word “Replace C/O number”, then the reference number and the date of issue of the original Certificate of Origin.

Box 13: This box must be completed indicating the place, date and signature of the exporter.

Box 14: This box must be completed indicating the place, date, name, signature and stamp of the relevant authority of the exporting Party.

Box 15: Tick appropriate box in case of “Third Country Invoicing”, “Certified True Copy”, “Accumulation”, “De Minimis” or “Set of Goods”.

APPENDIX III

INSTRUCTIONS FOR COMPLETING THE EXPORT C/O FORM VN-CU (issued together with Circular No. 08/2020/TT-BCT dated April 8, 2020 of the Minister of Industry and Trade providing rules of origin under the Viet Nam - Cuba Trade Agreement)

The C/O form VN-CU must be completed in English and typed. The contents declared must conform to the customs declaration for which customs procedures have been completed and to other documents such as the bill of lading, the commercial invoice and the origin inspection record of the import-export goods inspection body (where an inspection is required). The C/O form VN-CU is completed as follows:

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

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

3. Box 3: the date of departure, the name of the means of transport, if known (if sent by air, mark “By air”; if sent by sea, state the name of the vessel) and the name of the port of loading and discharge.

4. Box 4: to be completed by the C/O issuing authority or organization. The reference number consists of 13 characters in 5 groups, as follows:

a) Group 1: 02 characters “VN” (in capitals), the abbreviation of Viet Nam;

b) Group 2: 02 characters “CU”, the name of the importing member country, Cuba;

c) Group 3: 02 characters indicating the year of issuance of the C/O;

d) Group 4: 02 characters indicating the name of the C/O issuing authority or organization according to the list authorised by the Ministry of Industry and Trade;

dd) Group 5: 05 characters indicating the serial number of the C/O form VN-CU;

e) Groups 3, 4 and 5 are separated by an oblique stroke “/”;

5. Box 5: leave blank. After the goods have been imported, the customs authority at the port or place of importation shall tick as appropriate before returning it to the organization that issued this C/O form VN-CU.

6. Box 6: the list of goods. The goods in a consignment must be declared separately. This applies in particular to similar goods differing in size or to spare parts.

7. Box 7: the HS code of the importing country (at the 6-digit level).

8. Box 8: the number of packages, the kind of packages and the description of the goods.

9. Box 9: specific instructions as follows:

10. Box 10: the gross weight or other quantity.

11. Box 11: the number and date of the commercial invoice for the consignment, or the number and date of the commercial invoice issued by a country that is not a Party to the Agreement (if any).

12. Box 12: remarks

a) Where a commercial invoice issued by a country that is not a Party to the Agreement is used, state the name, address and legal office (including city and country) of the non-Party (if known).

b) Where a new C/O is issued to replace an erroneous original C/O, state the words “Replace C/O number” together with the number and the date of issuance of the original C/O.

13. Box 13:

a) The first line states “Vietnam”.

b) The second line states the full name of the importing country.

c) The third line states the place of issuance, the date, and the signature of the person authorised to sign and issue it.

14. Box 14: to be completed by the C/O issuing organization.

15. Box 15: the C/O issuing authority or organization ticks (✓) the relevant box. For example:

a) “Non-Party Invoicing” where a commercial invoice of a country that is not a Party to the Agreement is used.

b) “Certified True Copy” where a certified true copy of the original C/O is issued. The date of issuance of this copy is typed or stamped in Box 12.

c) “Accumulation” where goods originating in one member country are used as materials in the territory of another member country under the cumulation provisions.

d) “De Minimis” where the De Minimis provision applies.

dd) “Set of Goods” where the provisions on sets of goods apply.

APPENDIX IV

LIST OF VIET NAM'S C/O FORM VN-CU ISSUING AUTHORITIES AND ORGANIZATIONS (issued together with Circular No. 08/2020/TT-BCT dated April 8, 2020 of the Minister of Industry and Trade providing rules of origin under the Viet Nam - Cuba Trade Agreement)