Circular No. 12/2019/TT-BCT

CIRCULAR

PROVIDING RULES OF ORIGIN UNDER THE FRAMEWORK AGREEMENT ON COMPREHENSIVE ECONOMIC CO-OPERATION BETWEEN THE ASSOCIATION OF SOUTHEAST ASIAN NATIONS AND THE PEOPLE'S REPUBLIC OF CHINA

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;

Pursuant to the Framework Agreement on Comprehensive Economic Co-operation between the Association of Southeast Asian Nations and the People's Republic of China signed on November 4, 2002 in Phnom Penh, Cambodia;

In implementation of the Protocol to Amend the Framework Agreement on Comprehensive Economic Co-operation between the Association of Southeast Asian Nations and the People's Republic of China signed on November 21, 2015 in Kuala Lumpur, Malaysia;

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 Framework Agreement on Comprehensive Economic Co-operation between the Association of Southeast Asian Nations and the People's Republic of China.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides the rules of origin under the Framework Agreement on Comprehensive Economic Co-operation between the Association of Southeast Asian Nations and the People's Republic of China (hereinafter referred to as ACFTA).

Article 2. Subjects of application

This Circular applies to:

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

2. Traders, agencies, organizations and individuals engaged in activities related to origin of goods.

Article 3. Interpretation of terms

For the purposes of this Circular, the following 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 stocking, feeding or protection from predators, etc.

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 into the country of importation. This value is determined in accordance with the Customs Valuation Agreement.

3. FOB 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.

4. Generally accepted accounting principles means the principles recognised 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 specific standards, practices and procedures.

5. Goods means any merchandise, product, article or material.

6. Identical and interchangeable materials means materials of the same kind that are interchangeable for commercial purposes, whose properties are essentially identical and between which it is impractical to differentiate by mere visual examination.

7. Material means any substance or article used in the production of goods, physically incorporated into the goods or employed in the production of other goods.

8. Originating material or originating goods means material or goods that satisfy the rules of origin provided in this Circular.

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

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

11. Product specific rules means the rules requiring materials to satisfy one of the following origin criteria:

a) A change in tariff classification (CTC);

b) A specific manufacturing or processing operation;

c) A regional value content;

d) A combination of the criteria referred to at Points a, b and c of this Clause.

12. Neutral element means goods used in the production, testing or inspection of other goods but not physically incorporated into those goods.

13. Non-originating goods or non-originating material means goods or material that do not satisfy the rules of origin provided in this Circular, or goods or material whose origin cannot be determined.

14. Back-to-back C/O form E means the C/O issued by an intermediate exporting Member State on the basis of the original C/O form E of the first exporting Member State in order to prove the origin of the goods concerned.

15. Exporter means a natural or legal person located in the territory of a Member State from which the goods are exported by that person.

16. Importer means a natural or legal person located in the territory of a Member State into which the goods are imported by that person.

Article 4. Certification and verification of origin of goods in Viet Nam

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

a) Appendix I: Product Specific Rules;

b) Appendix II: Form of C/O form E;

c) Appendix III: Instructions for completing the export C/O form E;

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

2. 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 relevant regulations.

Chapter II

RULES OF ORIGIN

Article 5. Originating goods

Goods are considered originating and eligible for tariff preferences if they satisfy the following rules of origin as well as the other provisions of this Circular:

1. They are wholly obtained or produced entirely in a Member State under Article 6 of this Circular.

2. They are produced in a Member State exclusively from originating materials of one or more Member States.

3. They are produced from non-originating materials in a Member State, provided that the goods satisfy Article 7 of this Circular.

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 following cases:

1. Plants and plant products (including fruit, flowers, vegetables, trees, seaweed, fungi and plants) grown, harvested, picked or gathered in a Member State.

2. Live animals born and raised in a Member State.

3. Products obtained from live animals in a Member State without further processing, including milk, eggs, natural honey, hair, wool, semen and dung.

4. Products obtained from hunting, trapping, fishing, aquaculture, gathering or capturing in a Member State.

5. Minerals and other naturally occurring substances extracted or taken from the soil, waters, seabed or beneath the seabed in a Member State.

6. Products taken from the waters, seabed or beneath the seabed outside the territorial waters of a Member State, provided that that Member State has the right to exploit those waters, seabed and subsoil under generally recognised international law, including the 1982 United Nations Convention on the Law of the Sea.

7. Marine products and other products taken from the high seas by vessels registered in a Member State or flying the flag of that Member State.

8. Products processed or produced on board a factory ship registered in or flying the flag of a Member State from the products referred to in Clause 7 of this Article.

9. Waste and scrap derived from production or consumption in a Member State fit only for the recovery of raw materials.

10. Used goods collected in a Member State fit only for the recovery of raw materials.

11. Goods obtained or produced in a Member State exclusively from the products referred to in Clauses 1 to 10 of this Article.

Article 7. Not wholly obtained goods

1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if:

a) The goods have a regional value content (RVC) of not less than 40% of the FOB value calculated in accordance with Article 8 of this Circular and the last production process is carried out in a Member State; or

b) Goods of Chapters 25, 26, 28, 29, 31 and 39; Chapters 42 to 49; Chapters 57 to 59; Chapters 61, 62 and 64; Chapters 66 to 71; Chapters 73 to 83; Chapters 86 and 88; and Chapters 91 to 97 of the Harmonized Commodity Description and Coding System using non-originating materials undergo a change in tariff classification at the 4-digit level (CTH), except for headings 29.01, 29.02, 31.05, 39.01, 39.02, 39.03, 39.07 and 39.08, to which the RVC 40% origin criterion applies.

2. Goods are considered originating if they satisfy the corresponding origin criterion provided in Appendix I issued together with this Circular.

Article 8. RVC formula

1. RVC is calculated using the following formula:

Where:

RVC is the regional value content expressed as a percentage.

VNM is the value of non-originating materials.

2. VNM is determined as follows:

a) Where the non-originating material is imported, VNM is the CIF value of the material at the time of importation;

b) Where the non-originating material is obtained in a Member State, VNM is the earliest ascertainable price paid for that material. This value excludes freight, insurance, packing costs and any other costs incurred in transporting the material from the supplier's warehouse to the producer's premises.

3. Where goods originating in a Member State under Clause 1 of this Article are further used as materials to produce other goods in that Member State, the non-originating portion of the value of those materials need not be taken into account in determining the origin of the goods.

4. This value is determined in accordance with the Customs Valuation Agreement.

Article 9. Cumulation

Goods originating in a Member State that are used in another Member State as materials to produce goods eligible for tariff preferences are considered to originate in the Member State where the final goods were produced or processed.

Article 10. Minimal operations and processes

The following operations and processes, whether carried out singly or in combination, are considered minimal and need not be taken into account when goods are considered wholly obtained in a Member State:

1. Ensuring the preservation of goods in good condition during transport or storage.

2. Facilitating shipment or transportation.

3. Packaging (not including “packaging” in the electronics industry) or presenting goods for sale.

Article 11. Direct consignment

1. Goods are eligible for tariff preferences if they fully satisfy this Circular and are consigned directly from the exporting Member State to the importing Member State.

2. The following are considered direct consignment from the exporting Member State to the importing Member State:

a) The goods are transported directly from an exporting Member State to the importing Member State; or

b) The goods are transported through one or more other Member States or through a non-Member State and satisfy the following conditions:

- The transit is justified for geographical reasons or by transport requirements;

- The goods do not enter into trade or consumption there;

- The goods do not undergo any operation or processing other than unloading and reloading, or operations required to keep the goods in good condition.

Article 12. De Minimis

Goods that do not satisfy the CTC criterion under Article 7 of this Circular are nevertheless considered originating if:

1. For goods not falling within Chapters 50 to 63 of the Harmonized Commodity Description and Coding System, the value of all non-originating materials that do not satisfy the CTC criterion used in the production of the goods does not exceed 10% of the FOB value of the goods.

2. For goods falling within Chapters 50 to 63 of the Harmonized Commodity Description and Coding System:

a) The weight of all non-originating materials that do not satisfy the CTC criterion used in the production of the goods does not exceed 10% of the total weight of the goods; or

b) The value of all non-originating materials that do not satisfy the CTC criterion used in the production of the goods does not exceed 10% of the FOB value of the goods.

3. The goods referred to in Clauses 1 and 2 of this Article satisfy the other provisions of this Circular.

Article 13. Packing materials and containers

1. Where packing materials and containers are used for transportation, they need not be taken into account in determining the origin of the goods.

2. Where packing materials and containers are used to package the goods for retail sale and are classified together with the goods:

a) The value of the packing materials and containers must be taken into account in determining the origin of goods to which the RVC criterion applies.

b) The origin of the packing materials and containers need not be taken into account in determining the origin of goods to which the CTC criterion applies.

Article 14. Accessories, spare parts and tools

1. Accessories, spare parts and tools described and classified together with the goods are considered part of the goods if:

a) They are invoiced together with the goods;

b) Their quantity and value are customary for the goods.

2. Where the CTC criterion under Appendix I issued together with this Circular applies to the goods, the origin of the accessories, spare parts and tools referred to in Clause 1 of this Article need not be taken into account in determining the origin of the goods.

3. Where the RVC criterion applies to the goods, the value of the accessories, spare parts and tools referred to in Clause 1 of this Article shall, as the case may be, be counted as the value of originating or non-originating materials in calculating the RVC.

Article 15. Neutral elements

In determining the origin of goods, the origin of the following neutral elements need not be determined:

1. Fuel, energy, catalysts and solvents.

2. Equipment, machinery and supplies used to test or inspect the goods.

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

4. Tools, dies and moulds.

5. Spare parts and materials used to maintain equipment and buildings.

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

7. Any other materials not incorporated into the product but whose use in the production of the product can be demonstrated to be necessary for that production.

Article 16. Identical and interchangeable materials

The determination of whether identical and interchangeable materials are originating or non-originating is made by the following methods:

1. Physical segregation of each material; or

2. Application of generally accepted accounting principles on stock control, or the inventory management practices of the exporting Member State. Once a method of stock-control accounting has been chosen, it must be used throughout the financial year.

Chapter III

CERTIFICATION AND VERIFICATION OF ORIGIN OF GOODS

Article 17. Pre-exportation examination

The exporter or producer of goods eligible for tariff preferences may request the C/O issuing authority or organization to examine and verify the origin before exportation. The result of the examination and verification, carried out periodically or where necessary, is accepted as supporting evidence of the origin of the goods to be exported thereafter. This examination may be waived for goods whose origin can readily be determined by their nature.

Article 18. Examination of the C/O application dossier

The C/O issuing authority or organization shall examine each C/O application to ensure that:

1. The C/O application and the C/O form E are completed in full in accordance with the requirements on the reverse side of the C/O form E and are signed by an authorised person.

2. The origin of the goods conforms to this Circular.

3. The other information on the C/O form E conforms to the supporting documents.

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 conform to the goods being exported.

5. Multiple items may be declared on the same C/O form E, in accordance with the regulations and laws of the importing Member State, provided that each item qualifies separately in its own right.

Article 19. C/O form E

1. The C/O form E is made on ISO A4-size white paper, in conformity with the form provided in Appendix II issued together with this Circular. The C/O form E comprises 1 Original and 2 copies (Duplicate and Triplicate). The C/O form E must be completed in English.

2. Where the C/O form E has several pages, the subsequent pages shall use the C/O form E provided in Clause 1 of this Article and bear the same signature, seal and reference number as the first page.

3. Each C/O form E bears its own reference number, is issued for one consignment and may cover one or more items.

4. The Original of the C/O form E is sent by the exporter to the importer for submission to the customs authority at the port or place of importation. The Duplicate is retained by the C/O issuing authority or organization of the exporting Member State. The Triplicate is retained by the exporter.

5. Where a C/O form E is rejected, the customs authority of the importing Member State shall tick the relevant item in Box 4 of the C/O form E.

6. Where a C/O form E is rejected as referred to in Clause 5 of this Article, the customs authority of the importing Member State may accept and consider the explanations of the C/O issuing authority or organization with a view to granting tariff preferences. The explanations of the C/O issuing authority or organization must be detailed and must address the issues raised by the importing Member State.

Article 20. Handling of errors on the C/O form E

Erasures and superimpositions on the C/O form E are not permitted. Any alteration must be made by striking out the error and adding the necessary information. Such alterations must be approved by the person authorised to sign the C/O form E and certified by the seal of the C/O issuing authority or organization. Unused spaces must be crossed out to prevent any subsequent addition.

Article 21. Issuance of the C/O form E

1. The C/O form E is issued before or at the time of shipment. Where the C/O form E is not issued at the time of shipment or no later than 3 days from the date of shipment at the request of the exporter, the C/O form E is issued retroactively in accordance with the regulations and laws of the exporting Member State. A retroactively issued C/O form E must be issued within 12 months from the date of shipment and must be ticked in Box 13 where the words “ISSUED RETROACTIVELY” appear.

2. A retroactively issued C/O form E may be submitted by the importer to the customs authority to claim tariff preferences in accordance with the regulations and laws of the importing Member State.

Article 22. Back-to-back C/O form E

1. The C/O issuing authority or organization of an intermediate Member State may issue a back-to-back C/O form E at the request of the exporter while the goods are being transported through the territory of that Member State, provided that:

a) The importer is at the same time the exporter applying for the back-to-back C/O form E in the intermediate Member State;

b) The applicant for the back-to-back C/O form E presents the valid Original C/O form E issued by the C/O issuing authority or organization of the first exporting Member State;

c) The back-to-back C/O form E contains certain information such as the date of issuance, the reference number and the name of the C/O form E issuing authority or organization of the first exporting Member State. The invoice value is the invoice value of the goods exported from the intermediate Member State;

d) The total quantity of goods stated on the back-to-back C/O form E does not exceed the total quantity of goods stated on the C/O form E issued by the first exporting Member State.

2. The expiry date of the back-to-back C/O form E is the expiry date of the C/O form E issued by the first exporting Member State.

3. Goods re-exported under a back-to-back C/O form E must remain under the control of the customs authority of the intermediate Member State, such as in a non-tariff zone. The goods must not undergo any operation or processing in the intermediate Member State other than repacking and logistics activities under Article 11 of this Circular.

4. The procedures for verifying goods issued with a back-to-back C/O form E shall comply with Article 28 of this Circular.

5. Where necessary, within 30 days from the date of receipt of the request of the customs authority of the importing Member State, the first exporting Member State and the intermediate Member State shall provide information relating to the first C/O form E and the corresponding back-to-back C/O form E, including the first exporter, the last exporter, the reference number, the description of the goods, the country of origin and the port of discharge.

Article 23. Loss, theft or damage of the C/O form E

Where the C/O form E is lost, stolen or damaged, the exporter may apply to the C/O issuing authority or organization for a certified true copy of the Original and the Triplicate of the C/O form E on the basis of the export documents retained by the C/O issuing authority or organization. Such certified true copy must bear the words “CERTIFIED TRUE COPY” in Box 12 and the date of issuance of the Original C/O form E. The certified true copy is issued within 1 year from the date of issuance of the Original C/O form E, provided that the exporter provides the relevant C/O issuing authority or organization with the Triplicate of the C/O form E or any document showing the issuance of the Original C/O form E.

Article 24. Submission of the C/O form E

The Original C/O form E is submitted to the customs authority at the time of carrying out the import procedures for the goods in order to claim tariff preferences in accordance with the regulations and laws of the importing Member State.

Article 25. Validity of the C/O

The C/O form E is valid for 1 year from the date of issuance and must be submitted to the customs authority of the importing Member State within that period.

Article 26. Waiver of the C/O form E

1. Goods originating in the exporting Member State with an FOB value not exceeding 200 US dollars are exempt from the C/O form E and only a simple declaration by the exporter that the goods originate in the exporting Member State is required. Goods sent by post with an FOB value not exceeding 200 US dollars are also subject to this provision.

2. Where the customs authority of the importing Member State determines that the importation of consecutive consignments may be aimed at avoiding the submission of a C/O, such imported goods are not exempt from the C/O form E under Clause 1 of this Article.

Article 27. Treatment of minor discrepancies

1. Where there is no doubt as to the origin of the product, minor discrepancies such as an HS code on the C/O form E differing from the HS code on the documents submitted to the customs authority of the importing Member State do not invalidate the C/O form E if those discrepancies correspond to the goods actually imported.

2. Where only the minor discrepancies referred to in Clause 1 of this Article exist between the exporting Member State and the importing Member State, the goods shall be cleared and shall not be obstructed by administrative procedures such as the imposition of a higher import duty rate or the lodging of a corresponding deposit. Once the issue of the minor discrepancies has been resolved, the ACFTA preferential import duty rate applies and any duty paid in excess shall be refunded in accordance with the regulations and laws of the importing Member State.

3. Where a C/O form E covers several items, an issue with one item does not affect or obstruct the application of the preferential duty rate to, and the clearance of, the remaining items. The item at issue shall be handled in accordance with Point b, Clause 1, Article 28 of this Circular.

Article 28. Retroactive check

1. The customs authority of the importing Member State may request a retroactive check at random or when it has reasonable doubt as to the authenticity of the document or the accuracy of the information regarding the origin of the goods concerned or of certain parts thereof.

a) The request for a check must be made in writing, accompanied by a copy of the C/O form E concerned, and must state the reason and any additional information suggesting that the particulars given on the C/O may be inaccurate, except in the case of a random check;

b) The customs authority of the importing Member State may suspend the granting of tariff preferences while awaiting the result of the check. However, the customs authority of the importing Member State may apply the necessary administrative procedures, including the imposition of a higher import duty rate or a requirement that the importer lodge a corresponding deposit, and release the goods, provided that they are not subject to import prohibition or restriction and there is no suspicion of origin fraud;

c) The customs authority or the C/O issuing authority or organization of the exporting Member State shall promptly acknowledge receipt of the request for a check and shall reply no later than 90 days after the date of receipt of the request. Where it is unable to reply within that period, the customs authority or the C/O issuing authority or organization of the exporting Member State may request in writing a further extension of 90 days, provided that the request for the extension is made within the first 90 days.

2. Where the customs authority of the importing Member State does not agree with the result of the check under Clause 1 of this Article, the importing Member State may request a verification visit to the exporting Member State.

a) Before conducting the verification visit, the customs authority of the importing Member State shall send a notice to the competent authority of the exporting Member State with a view to reaching a common agreement on the conditions and modalities of the verification;

b) The verification visit shall be conducted no later than 60 days after the date of receipt of the notice of the importing Member State under Point a of this Clause.

3. The verification process, including the retroactive check and the verification visit, shall be carried out and the result notified to the customs authority or the C/O issuing authority or organization of the exporting Member State within a maximum of 180 days after receipt of the request for a check.

Where an extension of the time for reply is requested under Point c, Clause 1 of this Article, the verification process, including the retroactive check and the verification visit, shall be carried out and the result notified to the customs authority or the C/O issuing authority or organization of the exporting Member State within an extended period of from 180 days up to a maximum of 270 days after receipt of the request for a check. While awaiting the result of the verification visit, the suspension of tariff preferences applies under Point b, Clause 1 of this Article.

4. All communications relating to a request for a check should be made through the verification contact points of the Member States.

5. The importing Member State may deny tariff preferences where the exporting Member State does not respond to the request for a check of the customs authority of the importing Member State or breaches the verification process within the time limits provided in Clauses 1, 2 and 3 of this Article.

6. Each Member State must ensure the confidentiality of the information and documents relating to the verification of the origin of goods provided by another Member State. Such information and documents must not be used for other purposes, including in administrative or criminal proceedings, without the written consent of the Member State providing them.

Article 29. Record keeping

1. The C/O form E application dossier and all related documents shall be retained by the C/O issuing authority or organization for not less than 3 years from the date of issuance.

2. Information relating to the validity of the C/O form E shall be provided at the request of the importing Member State.

3. Any information communicated between the Member States concerned must be kept confidential and used only for the validation of the C/O form E.

4. For the purposes of the verification of the origin of goods under Article 28 of this Circular, the producer or exporter applying for the C/O form E must, in accordance with the regulations and laws of the exporting Member State, retain the C/O application documents for not less than 3 years from the date of issuance of the C/O form E.

Article 30. Change of destination of the goods

Goods exported to a Member State whose destination is changed before or after the goods arrive at the port shall be dealt with as follows:

1. Where the goods have been declared to customs, at the request of the importer, the customs authority of the importing Member State shall endorse the C/O form E already issued. The customs authority shall retain the Original C/O form E and provide a copy to the importer.

2. Where the destination of the goods is changed to one other than that stated on the C/O form E already issued while the goods are being transported to the importing Member State, the exporter shall apply for the issuance of a new C/O and return the C/O form E previously issued.

Article 31. Documents for the direct consignment rule

For the purposes of Article 11 of this Circular, where goods are transported through the territory of one or more countries that are not ACFTA Member States, the following documents must be submitted to the customs authority of the importing Member State:

1. A through bill of lading issued in the exporting Member State.

2. A C/O form E issued by the relevant C/O issuing authority or organization of the exporting Member State.

3. The original commercial invoice.

4. Documents proving that the transport satisfies the requirements set out at Point b, Clause 2, Article 11 of this Circular.

Article 32. Exhibition goods

1. Products 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 enjoy tariff preferences under ACFTA, provided that the products satisfy the ACFTA rules of origin and it is demonstrated to the satisfaction of the customs authority of the importing Member State that:

a) The exporter has consigned the products from the territory of the exporting Member State to the other Member State where the exhibition is held and the products have been exhibited there;

b) The exporter has sold or otherwise disposed of the products to a consignee in the importing Member State;

c) The products have been consigned to the importing Member State during the exhibition or immediately after it in the same state as they were sent for exhibition.

2. For the purposes of Clause 1 of this Article, the C/O form E must be submitted to the competent authority of the importing Member State, stating the name and address of the place where the exhibition was held. The C/O issuing authority or organization of the Member State where the exhibition took place may issue a form of certification together with the documents provided in Clause 4, Article 31 of this Circular to confirm that the goods were exhibited.

3. Clause 1 of this Article applies to any trade, agricultural or craft exhibition, fair or similar show or display, or to displays in shops or business premises with a view to the sale of foreign products, where the products remain under customs control throughout the exhibition.

Article 33. Third-party invoicing

The customs authority of the importing Member State shall accept a C/O form E where the commercial invoice is issued by a company located in a third country, or by an exporter of an ACFTA Member State on behalf of that company, provided that the goods satisfy the ACFTA rules of origin. The third-party invoice may be an invoice of an ACFTA Member State or of a non-ACFTA Member State. The number of the first invoice or of the third-party invoice shall be declared in Box 10 of the C/O form E. The exporter and the consignee must be located in ACFTA Member States and the third-party invoice must be attached to the C/O form E when presented to the customs authority of the importing Member State.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 34. Implementation provisions

1. This Circular takes effect from September 12, 2019.

2. The C/O form E, the corresponding rules of origin and their application shall be implemented in accordance with the agreement of the ACFTA Member States and this Circular.

3. This Circular replaces the following legal documents:

a) Decision No. 12/2007/QD-BTM dated May 31, 2007 of the Ministry of Trade (now the Ministry of Industry and Trade) promulgating the Regulation on the issuance of Certificates of Origin form E for enjoying preferences under the Agreement on Trade in Goods under the Framework Agreement on Comprehensive Economic Co-operation between the Association of Southeast Asian Nations and the People's Republic of China;

b) Circular No. 36/2010/TT-BCT dated November 15, 2010 of the Ministry of Industry and Trade implementing the Revised Operational Certification Procedures and the Product Specific Rules under the 2007 version of the Harmonized System under the Agreement on Trade in Goods under the Framework Agreement on Comprehensive Economic Co-operation between the Association of Southeast Asian Nations and the People's Republic of China;

c) Circular No. 01/2011/TT-BCT dated January 14, 2011 of the Ministry of Industry and Trade amending Circular No. 36/2010/TT-BCT dated November 15, 2010 of the Ministry of Industry and Trade implementing the Revised Operational Certification Procedures and the Product Specific Rules under the 2007 version of the Harmonized System under the Agreement on Trade in Goods under the Framework Agreement on Comprehensive Economic Co-operation between the Association of Southeast Asian Nations and the People's Republic of China;

d) Circular No. 37/2011/TT-BCT dated October 10, 2011 of the Ministry of Industry and Trade amending Circular No. 36/2010/TT-BCT dated November 15, 2010 of the Ministry of Industry and Trade implementing the Revised Operational Certification Procedures and the Product Specific Rules under the 2007 version of the Harmonized System under the Agreement on Trade in Goods under the Framework Agreement on Comprehensive Economic Co-operation between the Association of Southeast Asian Nations and the People's Republic of China;

dd) Circular No. 21/2014/TT-BCT dated June 25, 2014 of the Ministry of Industry and Trade amending and supplementing the Product Specific Rules issued together with Circular No. 36/2010/TT-BCT dated November 15, 2010 of the Ministry of Industry and Trade implementing the Revised Operational Certification Procedures and the Product Specific Rules under the 2007 version of the Harmonized System under the Agreement on Trade in Goods under the Framework Agreement on Comprehensive Economic Co-operation between the Association of Southeast Asian Nations and the People's Republic of China;

e) Circular No. 14/2016/TT-BCT dated August 5, 2016 of the Ministry of Industry and Trade amending and supplementing Circular No. 36/2010/TT-BCT dated November 15, 2010 of the Ministry of Industry and Trade implementing the Revised Operational Certification Procedures and the Product Specific Rules under the 2007 version of the Harmonized System under the Agreement on Trade in Goods under the Framework Agreement on Comprehensive Economic Co-operation between the Association of Southeast Asian Nations and the People's Republic of China./.