Circular No. 19/2020/TT-BCT

CIRCULAR

AMENDING AND SUPPLEMENTING THE CIRCULARS PROVIDING FOR THE IMPLEMENTATION OF THE RULES OF ORIGIN OF GOODS UNDER THE ASEAN TRADE IN GOODS AGREEMENT

Pursuant to the Government's Decree No. 98/2017/ND-CP dated 18 August 2017 defining the functions, tasks, powers and organisational structure of the Ministry of Industry and Trade;

Pursuant to the Government's Decree No. 31/2018/ND-CP dated 08 March 2018 detailing the Law on Foreign Trade Management regarding the origin of goods;

In implementation of the ASEAN Trade in Goods Agreement signed on 26 February 2009 at the 14th Summit in Thailand between the Member States of the Association of Southeast Asian Nations;

In implementation of the First Protocol to Amend the ASEAN Trade in Goods Agreement signed on 22 January 2019 in Viet Nam;

In implementation of the report of the 32nd Meeting of the Coordinating Committee on the Implementation of the ASEAN Trade in Goods Agreement held on 28 February 2020 in Indonesia; the 51st ASEAN Economic Ministers Meeting and the 33rd Meeting of the ASEAN Free Trade Area Council held on 06 September 2019 in Thailand;

In implementation of the Government's Resolution No. 110/NQ-CP dated 23 July 2020 approving the First Protocol to Amend the ASEAN Trade in Goods Agreement (ATIGA);

At the request of the Director of the Import-Export Department,

The Minister of Industry and Trade hereby promulgates the Circular amending and supplementing the Circulars providing for the implementation of the Rules of Origin of Goods under the ASEAN Trade in Goods Agreement.

Article 1. Amendment and supplementation of Circular No. 22/2016/TT-BCT dated 03 October 2016 of the Minister of Industry and Trade implementing the Rules of Origin of Goods under the ASEAN Trade in Goods Agreement (hereinafter referred to as Circular No. 22/2016/TT-BCT)

1. Appendix VII promulgated together with Circular No. 22/2016/TT-BCT is replaced by Appendix I promulgated together with this Circular.

2. Appendix VIII promulgated together with Circular No. 22/2016/TT-BCT is replaced by Appendix II promulgated together with this Circular.

3. Appendix IX promulgated together with Circular No. 22/2016/TT-BCT is replaced by Appendix III promulgated together with this Circular.

4. Appendix X promulgated together with Circular No. 22/2016/TT-BCT is replaced by Appendix V promulgated together with this Circular.

Article 2. Amendment and supplementation of Appendix II promulgated together with Circular No. 10/2019/TT-BCT dated 22 July 2019 of the Minister of Industry and Trade amending and supplementing Circular No. 22/2016/TT-BCT

Section 4 (“4. Notwithstanding the operations ... or from one of the following types”) is amended and supplemented as follows:

“5. Notwithstanding the operations referred to in Clauses 2, 3 and 4, the non-originating textile materials listed below shall be regarded as originating in a Member State if they undergo the working or processing operations prescribed below:

a) Fibres and yarns

The following production or processing operations carried out on non-originating materials to produce an originating product:

Production through the process of fibre formation (polymerisation, polycondensation and extrusion), spinning, twisting, texturising or plying from blended yarns or from one of the following types:”

Article 3. Amendment and supplementation of Circular No. 28/2015/TT-BCT dated 20 August 2015 of the Minister of Industry and Trade providing for the pilot implementation of self-certification of the origin of goods under the ASEAN Trade in Goods Agreement (hereinafter referred to as Circular No. 28/2015/TT-BCT)

1. Article 1 is amended and supplemented as follows:

“Article 1. Scope of regulation

This Circular provides for:

1. The pilot implementation of self-certification of the origin of goods under the Memorandum of Understanding signed on 29 August 2012 between the Lao People's Democratic Republic, the Republic of the Philippines and the Republic of Indonesia in Siem Reap, the Kingdom of Cambodia, on the implementation of the Second Self-Certification Pilot Project (hereinafter referred to as the pilot scheme).

2. The implementation of the ASEAN-wide self-certification scheme under the First Protocol to Amend the ASEAN Trade in Goods Agreement (ATIGA) (hereinafter referred to as the AWSC scheme).”

2. Article 2 is amended and supplemented as follows:

“Article 2. Subjects of application

1. This Circular applies to:

a) Traders exporting and importing goods under the ASEAN Trade in Goods Agreement with traders of other Member States implementing the pilot scheme.

b) Traders exporting and importing goods under the ASEAN Trade in Goods Agreement with traders of ASEAN Member States implementing the AWSC scheme.

c) The agencies, organisations and individuals concerned.

2. A certified exporter may submit an application for a Certificate of Origin Form D (hereinafter referred to as a C/O Form D) in lieu of self-certifying the origin of the goods.”

3. Clause 6 is added to Article 3 as follows:

“6. The definitions prescribed in Clauses 1 to 5 of this Article do not apply to the AWSC scheme.”

4. Article 4 is amended and supplemented as follows:

“Article 4. Exporters eligible to self-certify the origin of goods

1. A trader satisfying the following conditions may apply to self-certify the origin of goods:

a) Being the exporter and at the same time the producer.

b) Not having breached the provisions on the origin of goods during the most recent 02 years up to the time of submission of the dossier of registration for self-certification of the origin of goods.

c) Having an officer trained in the origin of goods by a training unit designated by the Ministry of Industry and Trade or by the Import-Export Department (Ministry of Industry and Trade).

2. In addition to the provisions of Clause 1 of this Article, a trader applying to self-certify the origin of goods under the AWSC scheme must satisfy the following requirements:

a) Having been issued preferential C/Os for goods of the same HS heading (4 digits) during the most recent 02 years up to the time of submission of the dossier of application for the written approval.

b) Where the exporter is not the producer, the exporter must obtain the producer's written undertaking as to the origin of the exported goods and the producer's readiness to cooperate in the event of an examination of the dossiers and proof of origin of goods and of an inspection and verification at the production premises.”

5. Article 5 is amended and supplemented as follows:

“Article 5. Issuance of the written approval

1. The Import-Export Department (Ministry of Industry and Trade) is the authority competent to issue the written approval for a trader to self-certify the origin of goods.

2. A trader satisfying Article 4 of this Circular shall apply for the written approval and attach the dossier through the electronic origin management and certification system of the Ministry of Industry and Trade at http://www.ecosys.gov.vn (hereinafter referred to as the eCoSys System).

3. The dossier of application for the written approval comprises:

a) The application for the written approval.

b) The list together with the specimen signatures of the persons competent to sign the declaration of the origin of goods: 01 copy.

c) The report on production capacity and production premises for each item registered for self-certification of the origin of goods: 01 copy.

4. Processing time limits:

a) Within 03 working days from the date of receipt of the trader's dossier, the competent authority shall give notice on the eCoSys System:

- Where the dossier is not complete and valid, requesting the trader to supplement and complete the dossier.

- Where the dossier is complete and valid, requesting the C/O issuing body with which the trader registered its trader's dossier to carry out a physical inspection of the trader's production capacity under Circular No. 39/2018/TT-BCT dated 30 October 2018 of the Minister of Industry and Trade providing for the inspection and verification of the origin of exported goods.

b) Within 07 working days from the date of receipt of the competent authority's notice under this Article, the C/O issuing body with which the trader registered its trader's dossier shall carry out a physical inspection of the production capacity of the trader or of the producer concerned.

c) Within 01 working day from the date of completion of the physical inspection of the trader's production capacity, the C/O issuing body shall update the inspection result on the eCoSys System.

d) Within 03 working days from the date on which the C/O issuing body updates a result of the physical inspection of the trader's production capacity that conforms to the regulations, the competent authority shall consider issuing the written approval together with a self-certification code to the trader. Where the written approval is not issued, the competent authority shall reply in writing, clearly stating the reason.

đ) The competent authority shall consider exempting from the physical inspection of the trader's production premises under Point b of this Clause a certified exporter that has taken part in the pilot scheme.

5. Amendment and supplementation of the written approval

a) Where there is a change in or an addition to the items registered for self-certification of the origin of goods, or a change in or an addition to the persons competent to sign the self-declaration of the origin of goods, the trader shall declare the amendment or supplementation and attach the dossier through the eCoSys System.

b) The dossier of application for amendment or supplementation of the written approval in the case of a change in or an addition to the items registered for self-certification of the origin of goods comprises:

- The application for amendment or supplementation of the written approval of self-certification of the origin of goods.

- The report on production capacity and production premises for each item registered for self-certification of the origin of goods: 01 copy.

- For a trader taking part in the AWSC scheme that is not the producer, the trader applying to register for self-certification of origin shall attach a copy of the producer's undertaking under Article 4 of this Circular.

c) The dossier of application for amendment or supplementation of the written approval in the case of a change in or an addition to the persons competent to sign the self-declaration of the origin of goods comprises:

- The application for amendment or supplementation of the written approval of self-certification of the origin of goods.

- The list together with the specimen signatures of the persons competent to sign the declaration of the origin of goods: 01 copy.

d) The procedure, processing time limits and registration for the cases of amendment or supplementation prescribed in this Clause shall be as prescribed in Clause 4 of this Article.

đ) Where the items changed or added conform to the trader's production capacity, the competent authority shall consider exempting from the physical inspection of the trader's production premises when amending or supplementing the written approval for the trader.

6. Where the written approval expires, the trader shall apply for re-issuance of the written approval and attach the dossier through the eCoSys System under Clause 3 of this Article.

Where the items registered for self-certification of the origin of goods are unchanged from previous registrations, the competent authority shall consider exempting from the physical inspection of the trader's production premises when issuing the written approval.”

6. Article 6 is amended and supplemented as follows:

“Article 6. The written approval

1. Each certified exporter shall be issued its own self-certification code. Viet Nam's self-certification code comprises 12 characters as follows:

a) The first 07 characters read “VN-AWSC”.

b) The next 05 characters are the ordinal number of the certified exporter issued with the written approval.

2. The written approval is valid for 02 years from the date of issue, unless it is revoked under Article 10 of this Circular. A trader may issue self-certification documents of the origin of goods only during the validity period of the written approval.”

7. Article 7 is amended and supplemented as follows:

“Article 7. Commercial invoices bearing an origin declaration

1. When exporting originating goods under the pilot scheme, a certified exporter shall self-declare the origin of the goods on the commercial invoice with the following wording:

“The exporter of the product(s) covered by this document (Certified Exporter Authorization Code…...) declares that, except where otherwise clearly indicated, the product(s) (HS Code/s:.....) satisfy the Rules of Origin to be considered as ASEAN Originating Products under ATIGA (ASEAN country of origin: …..……….) with origin criteria: …..…….....”

.....................................................................

(Signature over Printed Name of the Authorized Signatory)

In which:

“Certified Exporter Authorization Code” is the self-certification code.

“HS Code/s” is the 6-digit HS code of the exported goods.

“ASEAN country of origin” is the name of the country of origin.

“Origin criteria” is the origin criterion.

“Signature over Printed Name of the Authorized Signatory” is the name and signature of the person authorised by the trader who has been registered with the competent authority.

2. On the commercial invoice, the goods must be described with sufficient information for their origin to be determined.

3. A commercial invoice bearing an origin declaration must be signed by hand; the wording in Clause 1 of this Article must be in English and must state the name of the person authorised by the trader to sign who has been registered with the Ministry of Industry and Trade.

4. The date stated on the commercial invoice shall be regarded as the date of issue of the commercial invoice bearing the origin declaration.

5. Where there is insufficient space on the commercial invoice bearing the origin declaration to list the names of all the items, supplementary sheets stating the HS codes, origin criteria, and the name and signature of the person authorised by the trader may be attached.

6. A certified exporter may not self-certify the origin of goods in respect of consignments channelled by the customs authority into the yellow or red channel upon export declaration.

7. The provisions of Clauses 1 to 6 of this Article do not apply to the AWSC scheme.”

8. Clause 4 is added to Article 8 as follows:

“4. The provisions of Clauses 1 to 3 of this Article do not apply to the AWSC scheme.”

9. Article 10 is amended and supplemented as follows:

“Article 10. Revocation of the written approval

1. The competent authority shall revoke the written approval where the trader commits one of the following breaches:

a) Forging documents or making a fraudulent declaration when registering for self-certification of the origin of goods.

b) Forging dossiers or documents in order to self-certify the origin of goods.

c) No longer satisfying the conditions prescribed in Article 4 of this Circular.

d) Failing to perform the responsibilities of a certified exporter prescribed in Article 11 of this Circular.

2. A trader whose written approval is revoked shall be subject to the Red Channel regime under Circular No. 15/2018/TT-BCT dated 29 June 2018 of the Minister of Industry and Trade providing for channelling in the procedure for issuing preferential certificates of origin of goods. Information on the trader whose written approval is revoked shall be published on the eCoSys System.”

10. Article 11 is amended and supplemented as follows:

“Article 11. Responsibilities of certified exporters

1. Maintaining the conditions for the issuance of the written approval prescribed in Article 4 of this Circular throughout the process of self-certifying the origin of goods; and reporting to the competent authority as soon as there is a change in those conditions.

2. Providing in full the relevant reports and materials and cooperating so that the C/O issuing body and the competent authority may inspect the production premises upon request.

3. Retaining the dossier of application for the written approval for 05 years from the date of issuance of the written approval.

4. Retaining the self-certification documents of the origin of goods, the dossiers, reports and materials proving that the self-certified goods satisfy the provisions in force on the origin of goods, and the related documents, for at least 03 years from the date of issuance of the self-certification document of the origin of goods.

5. Self-certifying origin only in respect of goods that have been registered and for which all necessary documents proving that the goods satisfy the provisions on the origin of goods are available at the time of issuance of the self-certification document of the origin of goods.

6. Being liable before the law for the accuracy and authenticity of the declarations relating to the application for the written approval and to the self-certification documents of the origin of goods.

7. Within 07 working days from the date of issue, declaring and uploading onto the eCoSys System the self-certification document of the origin of goods and the documents relating to the exported consignment under Points c to h Clause 1 Article 15 of the Government's Decree No. 31/2018/ND-CP dated 08 March 2018 detailing the Law on Foreign Trade Management regarding the origin of goods.

8. Promptly reporting to the competent authority any self-certification documents of the origin of goods rejected by the importing Member State (if any).”

11. Article 12 is amended and supplemented as follows:

“Article 12. Responsibilities of the agencies and organisations concerned:

1. The Import-Export Department (Ministry of Industry and Trade) shall be responsible for:

a) Organising the issuance and the amendment and supplementation of the written approval.

b) Verifying the origin of exported goods at the request of the competent authority of the importing country.

c) Inspecting certified exporters' self-certification of the origin of goods after the issuance of the written approval, including verifying the accuracy of the self-certification documents of the origin of goods issued.

d) Notifying the ASEAN Secretariat of information on the certified exporter after the issuance of the written approval.

đ) Designating training units with sufficient capability to provide training in the field of the origin of goods.

2. A training unit designated by the Ministry of Industry and Trade or by the Import-Export Department (Ministry of Industry and Trade) shall be responsible for:

a) Organising training in the origin of goods for trainees.

b) Complying with the general regulations on the organisation of training.

c) Reporting to the Import-Export Department (Ministry of Industry and Trade) information on the training courses organised.”

Article 4. Replacement and annulment of a number of provisions of Circular No. 28/2015/TT-BCT

1. Article 9 is annulled.

2. Appendix I promulgated together with Circular No. 28/2015/TT-BCT is replaced by Form 01 of Appendix IV promulgated together with this Circular.

3. Appendix II promulgated together with Circular No. 28/2015/TT-BCT is replaced by Form 03 of Appendix IV promulgated together with this Circular.

4. Appendix V promulgated together with Circular No. 28/2015/TT-BCT is replaced by Form 02 of Appendix IV promulgated together with this Circular.

Article 5. Transitional provisions

The customs authority shall accept C/Os Form D issued before 21 December 2020 using the form prescribed in Appendix VIII promulgated together with Circular No. 22/2016/TT-BCT.

Article 6. Implementation provisions

1. This Circular comes into force from 27 September 2020.

2. Where the documents referred to in this Circular are replaced, amended or supplemented, the replacing documents or the amended or supplemented documents shall apply.

3. C/O issuing bodies shall consider issuing C/Os Form D under this Circular for Vietnamese goods exported from 20 September 2020.

4. The customs authority shall accept proof of origin of goods under Appendix I and Appendix II promulgated together with this Circular for consideration of ATIGA tariff preferences in respect of consignments for which import customs declarations are registered from 20 September 2020.

5. The guidance and common understandings relating to the Rules of Origin of Goods agreed among the Member States by rotation, or agreed in the reports of the meetings of the ATIGA Implementation Committee and of the ASEAN Sub-Committee on Rules of Origin, shall serve as the basis for implementation by the C/O issuing bodies and the customs authority.

6. This Circular annuls Circular No. 27/2017/TT-BCT dated 06 December 2017 of the Minister of Industry and Trade amending and supplementing Circular No. 28/2015/TT-BCT dated 20 August 2015 of the Ministry of Industry and Trade providing for the pilot implementation of self-certification of the origin of goods under the ASEAN Trade in Goods Agreement./.

APPENDIX I

THE MECHANISM FOR CERTIFYING THE ORIGIN OF GOODS AND FOR INSPECTING AND VERIFYING THE ORIGIN OF GOODS (Promulgated together with Circular No. 19/2020/TT-BCT dated 14 August 2020 of the Minister of Industry and Trade)

Article 1. Definitions

1. “PLF” means the Protocol on the Legal Framework to Implement the ASEAN Single Window, signed in Hanoi, Viet Nam on 04 September 2015.

2. ASW (ASEAN Single Window) means the ASEAN Single Window as defined in point a, Article 5 of the Protocol on the Legal Framework to Implement the ASEAN Single Window (PLF).

3. NSW (National Single Window) means the National Single Window as defined in point c, Article 5 of the PLF.

4. “Competent authority” means the Government authority of the exporting Member State competent to issue the written approval for a trader to self-certify the origin of goods (hereinafter referred to as the written approval).

5. “C/O issuing body” means an agency or organisation assigned or authorised by the Government of the exporting Member State to issue C/Os, information on which is notified to all other Member States in accordance with this Appendix.

6. “Electronic C/O” means a C/O developed in accordance with the document “Message Implementation Guideline and Process Specification for the electronic ATIGA C/O Form D” and transmitted electronically among the Member States through the ASW in accordance with the provisions on information safety and security set out in Article 9 of the PLF.

7. “Exporter” means a natural or legal person resident or having its head office in the territory of a Member State from which the goods are exported by that person.

8. “Certified exporter” means an exporter issued with a written approval by the competent authority of the exporting Member State.

9. “Importer” means a natural or legal person resident or having its head office in the territory of a Member State into which the goods are imported by that importer.

10. “Producer” means a natural or legal person carrying out production in the territory of a Member State as prescribed in Article 1 of Appendix I promulgated together with Circular No. 22/2016/TT-BCT.

11. “Self-certification of the origin of goods” means a certified exporter self-declaring the origin of the exported goods on a commercial document in lieu of a C/O Form D.

12. “Proof of origin of goods” means a document certifying that the exported goods satisfy the rules of origin of goods prescribed in Circular No. 22/2016/TT-BCT. Proof of origin of goods comprises:

a) A Certificate of Origin (C/O) Form D; or

b) An electronic Certificate of Origin (C/O) Form D; or

c) A self-certification document of the origin of goods.

13. “Back-to-back proof of origin of goods” means proof of origin of goods issued by the intermediate exporting Member State on the basis of the proof of origin of goods of the first exporting Member State.

Article 2. Specimen signatures and seals of C/O issuing bodies and information on certified exporters

1. The Member States shall send the list of names, addresses, specimen signatures and specimen seals of the C/O issuing bodies in paper form and in electronic data form to the ASEAN Secretariat, so that the ASEAN Secretariat may notify the other Member States in electronic data form. Any change in the above list of a Member State must be immediately notified following the same procedure.

2. The specimen signatures and specimen seals of the C/O issuing bodies shall be updated annually. Any C/O issued whose signatory is not named in the list referred to in Clause 1 of this Article shall not be accepted by the importing Member State.

3. Where a written approval is issued, the Member States shall immediately provide the following information on the certified exporter for updating into the ASEAN self-certification database:

a) The legal name and address of the certified exporter.

b) The self-certification code.

c) The date of issue and the expiry date (if any) of the written approval.

d) The list of goods self-certified by the certified exporter, including the description of the goods and the HS code at the 6-digit level.

đ) The list of not more than 10 persons competent to sign the declaration of the origin of goods of each certified exporter, together with their specimen signatures.

Where the written approval is revoked or suspended, or where there is any change to the information referred to in this Clause, the exporting Member States shall immediately update the ASEAN self-certification database.

4. A self-certification document of the origin of goods shall not be accepted by the importing Member State in the following cases:

a) The exporter is not named in the ASEAN self-certification database.

b) The person signing the declaration of the origin of goods is not named in the ASEAN self-certification database.

c) The self-declared goods are not on the list of goods updated in the ASEAN self-certification database.

Article 3. Documents proving the origin of goods

1. In order to determine the origin of goods, the C/O issuing body and the competent authority have the right to require the trader to present additional supporting documents or to carry out an inspection if considered necessary.

2. The Member States shall allow traders to submit documents proving the origin of goods in electronic form (if available) in order to carry out the examination of proof of origin of goods in accordance with the Member State's regulations.

Article 4. Pre-exportation examination

1. For exported goods, the producer, the exporter or the authorised person shall submit an application requesting the C/O issuing body or the competent authority to examine the origin of the goods before exportation in accordance with the Member State's regulations. The examination result, reviewed periodically or whenever deemed necessary, shall be regarded as a document for determining the origin of the exported goods. The pre-exportation examination need not be applied to goods whose origin can be readily determined from the nature of those goods.

2. For materials purchased domestically, the self-declaration of the final producer carrying out the exportation shall be regarded as a valid document for determining the origin of the goods.

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

When exporting goods, the exporter or the authorised person shall submit an application for a C/O together with the necessary documents proving that the exported goods satisfy the conditions for the issuance of a C/O.

Article 6. Examination of the application for a C/O

The C/O issuing body shall examine the application for a C/O in accordance with the regulations so as to ensure that:

1. The application for a C/O and the C/O Form D are completed in full and signed by a competent person.

2. The origin of the goods complies with Appendix I promulgated together with Circular No. 22/2016/TT-BCT.

3. The other particulars declared on the C/O conform to the documents submitted.

4. The description of the goods, the quantity and weight of the goods, the marks and number of packages and the type of packing declared conform to the exported goods.

5. Several items may be declared on the same C/O, provided that each item satisfies the provisions on the origin of goods applicable to that item.

Article 7. The C/O Form D

1. The C/O Form D must be made in English, on white paper, size A4, in conformity with the form prescribed in Appendix II promulgated together with this Circular.

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

3. Each C/O bears its own reference number of the C/O issuing body.

4. Each C/O bears the handwritten signature and the seal of the C/O issuing body. The Member States may accept signatures and seals in electronic form in accordance with their own legislation.

5. The original of the 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 body of the exporting Member State. The third copy shall be retained by the exporter.

Article 8. Stating the origin criterion

A C/O Form D issued by an exporting Member State must clearly state the origin criterion in box 8.

Article 9. Handling of errors on the C/O

Erasures and superimpositions on the C/O are not permitted. Any amendment must be made in one of the following ways:

1. Striking out the erroneous entry and adding the necessary information. All such changes must be approved by the person competent to sign the C/O and certified by the C/O issuing body. Any unused spaces must be crossed out to prevent subsequent additions.

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

Article 10. Issuance of the C/O

1. Subject to the presentation of the necessary documents, the C/O shall be issued before or at the time of exportation, or issued subsequently but not later than 3 days from the date of exportation. Exported goods for which a C/O is issued must be originating under Appendix I to Circular No. 22/2016/TT-BCT.

2. In exceptional cases where the C/O is not issued within the time limit prescribed in Clause 1 of this Article owing to an error, an omission or another justified reason, the C/O may be issued retrospectively but not later than 1 year from the date of exportation and the box “Issued Retroactively” must be ticked.

Article 11. C/Os that are lost, mislaid or damaged

Where a C/O is lost, mislaid or damaged, the exporter may submit an application requesting the C/O issuing body to issue a certified true copy of the original C/O Form D and of the third copy. The C/O issuing body shall issue the certified true copy on the basis of the export documents retained at the C/O issuing body, and that copy must bear the words “CERTIFIED TRUE COPY” in box 12 of the C/O. That copy shall bear the date of issue of the original C/O. The certified true copy shall be issued within a period of not more than 1 year from the date of issue of the original C/O.

Article 12. Self-certification documents of the origin of goods

1. When exporting originating goods, a certified exporter may self-declare the origin of the goods on a commercial invoice issued by it.

2. Where the declaration cannot be made on the commercial invoice at the time of exportation, the certified exporter may declare the origin of the goods on one of the following documents:

a) The billing statement.

b) The delivery order.

c) The packing list.

Such documents bearing the origin declaration shall be accepted when submitted together with the commercial invoice at the time of importation of the goods.

3. A self-certification document of the origin of goods must contain all of the following information:

a) Details of the certified exporter, including the self-certification code.

b) The description of the goods, including:

(i) The name of the goods.

(ii) The HS code at the 6-digit level or the ASEAN commodity classification code.

(iii) The corresponding origin criterion.

(iv) The country of origin.

(v) The FOB price where the Regional Value Content criterion applies.

(vi) The quantity of the goods.

(vii) The brand (if any).

(viii) Where a back-to-back self-certification document of the origin of goods is issued, additionally stating the reference number and date of issue of the original proof of origin of goods, the country of origin and the self-certification code of the first exporting country (if any).

c) The certification by the person competent to sign the declaration of the origin of goods of the certified exporter, comprising:

(i) An undertaking that the goods stated in this self-certification document of the origin of goods satisfy the provisions on the origin of goods in Chapter 3 of the ATIGA Agreement;

(ii) The signature and name of the signatory.

4. The declaration of the origin of goods must be made in English, signed by hand, and the name of the person competent to sign the declaration of the origin of goods must be printed or stamped.

5. The reference number and date of the document bearing the declaration of the origin of goods shall be regarded as the reference number and date of issue of the self-certification document of the origin of goods.

6. Where there is insufficient space on the self-certification document of the origin of goods to declare all the items, a supplementary declaration sheet may be attached. The supplementary declaration sheet must contain all the information prescribed in Clause 3 of this Article.

7. Clauses 2 to 6 of this Article do not apply to the pilot self-certification scheme under the Memorandum of Understanding signed on 29 August 2012 between the Lao People's Democratic Republic, the Republic of the Philippines and the Republic of Indonesia in Siem Reap, the Kingdom of Cambodia, on the implementation of the Second Self-Certification Pilot Project (hereinafter referred to as the pilot self-certification scheme).

Article 13. Back-to-back proof of origin of goods

1. The C/O issuing body of the intermediate Member State may issue a back-to-back C/O upon application by the exporter, provided that:

a) The applicant for the back-to-back C/O presents a valid original of the original proof of origin of goods. Where the original of the original proof of origin of goods cannot be presented, the applicant for the back-to-back C/O must present a certified true copy of that proof of origin of goods.

b) The back-to-back C/O must contain certain information as on the original proof of origin of goods. The boxes of the back-to-back C/O must be completed in full. The FOB price of the intermediate Member State must be stated in box 9 of the back-to-back C/O.

c) For partial export consignments, the value of each such partial export shall be stated in lieu of the value of the whole consignment on the original proof of origin of goods. When issuing a back-to-back C/O to the exporter, the intermediate Member State must ensure that the total quantity re-exported under the partial export consignments does not exceed the quantity stated on the proof of origin of goods imported from the first exporting Member State.

d) Where the information is incomplete or a breach is suspected, the customs authority of the final importing Member State may require the presentation of the original proof of origin of goods.

đ) The procedures for inspecting and verifying the origin of goods prescribed in Articles 19 and 20 of this Appendix shall also apply to the Member State issuing the back-to-back C/O.

e) The reference number and date of issue of the original proof of origin of goods must be stated in box 7 of the back-to-back C/O.

2. A certified exporter of the intermediate Member State may issue a back-to-back self-certification document of the origin of goods, provided that:

a) The certified exporter has been issued a written approval by the competent authority of the intermediate Member State and has registered for self-certification of the origin of goods in respect of the same type of goods as stated on the back-to-back self-certification document of the origin of goods.

b) The certified exporter holds a valid original of the original proof of origin of goods. Where the original of the original proof of origin of goods is not held, the certified exporter must hold a certified true copy of that proof of origin of goods.

c) The back-to-back self-certification document of the origin of goods must contain certain information as on the original proof of origin of goods. The FOB price of the intermediate Member State must be stated on the back-to-back proof of origin of goods.

d) For partial export consignments, the value of each such partial export shall be stated in lieu of the value of the whole consignment on the original proof of origin of goods. When issuing a back-to-back self-certification document of the origin of goods, the certified exporter of the intermediate Member State must ensure that the total quantity re-exported under the partial export consignments does not exceed the quantity stated on the original proof of origin of goods.

đ) The procedures for inspecting and verifying the origin of goods prescribed in Articles 19 and 20 of this Appendix shall also apply to the Member State issuing the back-to-back self-certification document of the origin of goods.

e) The reference number and the date of issue of the original proof of origin of goods must be stated on the back-to-back self-certification document of the origin of goods.

3. Clause 2 of this Article does not apply to the pilot self-certification scheme.

Article 14. Submission of proof of origin of goods

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 Member State a C/O Form D or a self-certification document of the origin of goods, together with the related documents.

2. Where a C/O Form D is rejected by the customs authority or the relevant authorities of the importing Member State, that C/O shall be marked in box 4 and returned to the C/O issuing body within a reasonable period but not more than 60 days. The importing Member State must also notify the C/O issuing body of the reason for refusing tariff preferences.

3. Where a self-certification document of the origin of goods is rejected by the customs authority of the importing Member State, that self-certification document of the origin of goods shall be returned to the competent authority of the exporting Member State within a reasonable period but not more than 60 days. The importing Member State must notify the competent authority of the exporting Member State of the reason for refusing tariff preferences.

4. Where proof of origin of goods is rejected under Clauses 2 and 3 of this Article, the importing Member State may accept and consider the explanations of the C/O issuing body or of the competent authority of the exporting Member State and assess that proof of origin of goods in order to accept or refuse tariff preferences. The explanations of the C/O issuing body or of the competent authority of the exporting Member State must be detailed and must account for the matters raised by the importing Member State in refusing preferences.

Article 15. Validity period of proof of origin of goods

1. Proof of origin of goods is valid for 12 months from the date of issue, and must be submitted to the customs authority of the importing Member State within that period.

2. Where proof of origin of goods is submitted to the customs authority of the importing Member State after the time limit prescribed in Clause 1 of this Article, that proof of origin of goods shall nevertheless be accepted if the failure to observe the above time limit is due to force majeure or to other justified causes beyond the exporter's control.

3. In other cases of late submission, the customs authority of the importing Member State may accept the proof of origin of goods provided that the goods were imported before the expiry of the validity period of that proof of origin of goods.

Article 16. Waiver of proof of origin of goods

Goods originating in the exporting Member State with an FOB value not exceeding US$200 (two hundred United States dollars) shall be exempt from proof of origin of goods and shall require only a declaration by the exporter that those goods originate in the exporting Member State. Goods sent by post with an FOB value not exceeding US$200 (two hundred United States dollars) shall also be subject to this provision.

Article 17. 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 information on the proof of origin of goods and the information on the documents submitted to the customs authority of the importing Member State for import procedures shall not invalidate the proof of origin of goods, if those discrepancies are still consistent with the goods actually imported.

2. Where there is a difference in the HS code for goods enjoying tariff preferences between the exporting Member State and the importing Member State, the imported goods released for circulation shall be subject to the preferential import duty rate (MFN) or the higher special preferential import duty rate, depending on the satisfaction of the appropriate Rules of Origin, and the importer shall not be penalised or subject to any additional charge under the law of the importing Member State. After the difference in the HS code has been clarified, the correct preferential duty rate shall be applied and any duty paid in excess (if any) shall be refunded in accordance with the law of the importing Member State as soon as these matters are resolved.

3. Where proof of origin of goods covers several items, a problem with one item shall not affect or delay the granting of tariff preferences and the customs clearance of the remaining items on the proof of origin of goods. Clause 3 Article 19 of this Appendix may be applied to the items with origin problems.

Article 18. Retention of records

1. For the purposes of the examination of the origin of goods under Articles 19 and 20 of this Appendix, the producer and the exporter applying for a C/O, and the certified exporter issuing a self-certification document of the origin of goods, must retain the relevant documents proving the origin of the goods for at least 3 years from the date of issuance of the C/O or of the self-certification document of the origin of goods, in accordance with the law of the exporting Member State.

2. The C/O issuing body shall retain the applications for C/Os and the related documents for at least 3 years from the date of issue.

3. The competent authority shall retain the dossiers of application for registration for self-certification of the origin of goods and the related documents for 3 years from the date on which the written approval expires or is revoked.

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

5. Information relating to the accuracy of the self-certification document of the origin of goods shall be provided by the competent authority at the request of the importing Member State.

6. Information exchanged between the Member States concerned must be kept confidential and may be used only for confirming the validity of the proof of origin of goods.

Article 19. Examination of the dossiers and documents proving the origin of goods

The importing Member State may request the C/O issuing body or the competent authority of the exporting Member State to carry out an examination at random, or where there is a reason to doubt the authenticity of the documents or the accuracy of the information relating to the origin of the goods in question or of parts of those goods. Upon receipt of the importing Member State's request, the C/O issuing body or the competent authority of the exporting Member State shall examine the producer's or the exporter's cost statement, on the basis of the costs and prices over a period of 6 months from the date of exportation, subject to the following conditions:

1. The request for examination must be accompanied by the relevant proof of origin of goods and must clearly state the reason, as well as any additional information indicating that the particulars stated on that proof of origin of goods may be inaccurate, except in the case of a random examination.

2. Upon receipt of the request for examination, the C/O issuing body or the competent authority must immediately acknowledge receipt of the request and reply within 90 days from the date of receipt of the request.

3. The customs authority of the importing Member State may temporarily withhold preferences pending the results of the examination and verification. However, the customs authority may allow the importer to have the goods released together with the application of the necessary administrative measures, provided that those goods are not prohibited or restricted from importation and there is no suspicion of fraud.

4. The C/O issuing body or the competent authority must immediately send the results of the examination and verification to the importing Member State as a basis for deciding whether or not the consignment satisfies the rules of origin. The entire process of examination and verification, including the process by which the importing Member State notifies the C/O issuing body or the competent authority of the exporting Member State of the conclusion as to whether or not the consignment satisfies the rules of origin, must be completed within 180 days. Pending the results of the examination, Clause 3 of this Article shall apply.

Article 20. Inspection and verification at the production premises

1. Where the importing Member State does not agree with the results of the examination referred to in Article 19, the importing Member State may request a verification visit to the exporting Member State.

2. Before conducting a verification visit to the exporting Member State, the importing Member State must send written notice of its intention to conduct a direct verification visit to the exporting Member State to:

a) The exporter or producer whose premises are to be visited.

b) The C/O issuing body or the competent authority of the exporting Member State that is to be directly visited.

c) The customs authority of the Member State where the direct visit is to take place.

d) The importer whose goods are to be verified.

3. The written notice referred to in Clause 2 of this Article must contain all of the following particulars:

a) The name of the customs authority or Government agency issuing the notice.

b) The name of the exporter or producer whose premises are to be directly visited.

c) The expected date of the direct visit.

d) The proposed scope of the verification, including references to the goods subject to verification.

đ) The names and titles of the officers conducting the visit.

4. The exporter or producer whose premises are to be visited shall send written consent to the direct visit to the importing Member State.

5. Where written consent to the visit is not received from the exporter or producer within 30 days of receipt of the notice under Clause 2 of this Article, the importing Member State may refuse preferences in respect of the goods to be verified.

6. Upon receipt of the notice, the C/O issuing body or the competent authority may request a postponement of the visit and shall notify the importing Member State of that request. In such a case, the visit must nevertheless be carried out within 60 days from the date of receipt of the notice. The period of postponement may be extended where the parties so agree.

7. The Member State conducting the verification must provide the exporter or producer and the C/O issuing body or the competent authority concerned with a written conclusion as to whether or not the product verified satisfies the origin criterion.

8. The temporary withholding of preferences shall be lifted once the written conclusion referred to in Clause 7 of this Article shows that the goods are originating.

9. The exporter or producer has the right to provide written explanations or additional information to prove the origin of the goods within 30 days from the date of receipt of the written conclusion on the origin of the goods. Where the goods are still proved to be non-originating, the final decision shall be notified to the C/O issuing body or the competent authority within 30 days from the date of receipt of the exporter's or producer's explanations or additional information.

10. The verification process, including the on-site visit and the decision as to whether or not the product in question satisfies the rules of origin, must be carried out and the results notified to the C/O issuing body or the competent authority within a maximum of 180 days. Pending the results of the verification, Clause 3 Article 19 of this Appendix shall apply.

Article 21. Confidentiality of information

The Member States shall, in accordance with their domestic law, keep confidential the business information collected in the course of the examinations under Articles 19 and 20 of this Appendix and shall ensure that such information is not disclosed in a manner that could prejudice the competitive position of the person who provided it. Such business information may be disclosed only to the competent authorities responsible for the administration and enforcement of the determination of the origin of goods.

Article 22. Documents applicable to the direct consignment provisions

Where goods are transported through the territory of one or more intermediate countries which are not 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. Proof of origin of goods issued by the C/O issuing body of the exporting Member State or issued by a certified exporter of the exporting Member State.

3. A copy of the commercial invoice.

4. Other relevant documents proving that the goods satisfy the direct consignment provisions referred to in point b Clause 2 Article 8 of Appendix I promulgated together with Circular No. 22/2016/TT-BCT.

Article 23. Exhibition goods

1. Goods sent from an exporting Member State for exhibition in another Member State and sold during or after the exhibition, and subsequently imported into a Member State, shall enjoy tariff preferences under the ATIGA Agreement provided that those goods satisfy the provisions on origin in Appendix I promulgated together with Circular No. 22/2016/TT-BCT and that it is demonstrated to the competent Government authority of the importing Member State that:

a) The exporter dispatched that consignment from the territory of the exporting Member State to the Member State where the exhibition was held and exhibited the goods there.

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

c) The goods were transported to the importing Member State during the exhibition or immediately after its close in the same state as they were dispatched for the exhibition.

2. The C/O Form D or the self-certification document of the origin of goods must be submitted to the competent Government authority of the importing Member State, clearly stating the name of the exhibition and the address of the place where it was held. The competent Government authority of the Member State where the exhibition took place may issue a form of certification together with the documents prescribed in Clause 4 Article 22 of this Appendix to confirm that the goods took part in the exhibition and the conditions with which the exhibition goods complied.

3. Clause 1 of this Article applies to exhibitions, trade, agricultural or handicraft fairs, and similar shows or displays, or displays for sale in shops or business premises for the purpose of selling foreign goods, where the goods remain under customs control throughout the exhibition.

Article 24. Third-country invoicing

1. The competent authority of the importing Member State shall accept proof of origin of goods where the sales invoice is issued by a company having its head office in a third country, or by an ASEAN exporter on behalf of that company, provided that the goods satisfy the provisions on origin referred to in Appendix I promulgated together with Circular No. 22/2016/TT-BCT.

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

3. Where the sales invoice is issued by a company having its head office in a third country, or by an ASEAN exporter on behalf of that company, the certified exporter may declare the origin of the goods on the billing statement, the delivery order or the packing list.

Article 25. FOB value

Proof of origin of goods and back-to-back proof of origin of goods need state the FOB value only where the RVC criterion calculated under the formula prescribed in Article 5 of Appendix I promulgated together with Circular No. 22/2016/TT-BCT is applied.

Article 26. Equivalence between paper C/Os and electronic C/Os

1. An electronic C/O may be submitted, issued and accepted in lieu of a paper C/O, with equivalent legal validity.

2. Articles 27 to 31 of this Appendix apply to electronic C/Os and, unless otherwise provided in Articles 27 to 31, Articles 1 to 8, Article 10, Articles 13 to 16 and Articles 18 to 25 of this Appendix also apply to electronic C/Os.

Article 27. Electronic C/Os

1. In order to ensure interoperability, the Member States shall exchange electronic C/O data in accordance with the document “Message Implementation Guideline and Process Specification for the electronic ATIGA C/O Form D”. That guidance document may be updated from time to time.

2. Where a Member State does not wish to implement all the electronic processes and the related data elements prescribed in the document “Message Implementation Guideline and Process Specification for the electronic ATIGA C/O Form D”, that Member State shall notify the other Member States, through the ASEAN Secretariat, of the electronic processes and related data elements that it wishes to implement.

Article 28. Examination of applications for electronic C/Os

In lieu of Clause 1 Article 6 of this Appendix, an application for an electronic C/O shall be accepted and verified as completed in full and authentic in electronic form.

Article 29. Issuance of electronic C/Os

1. In exceptional cases, the exporter may request the C/O issuing body to re-issue an electronic C/O within 1 year from the date of issue of the original electronic C/O.

2. In addition to the provisions of the document “Message Implementation Guideline and Process Specification for the electronic ATIGA C/O Form D”, the electronic C/O may be sent by the NSW of the exporting Member State directly to the exporter for the exporter to send directly to the importer, or the NSW of the importing Member State may send the electronic C/O directly to the importer.

3. In exceptional cases such as loss of data caused by a technical error, the Member State receiving the electronic C/O may request the Member State sending the electronic C/O to retransmit the electronic C/O.

4. An electronic C/O shall be amended by issuing a new electronic C/O, and the previous electronic C/O shall be cancelled in accordance with the process prescribed in the document “Message Implementation Guideline and Process Specification for the electronic ATIGA C/O Form D”.

Article 30. Presentation of electronic C/Os

1. In order to enjoy tariff preferences, at the time of carrying out import procedures the importer must declare the reference number of the electronic C/O on the import customs declaration, and submit together with it the supporting documents (such as the commercial invoice and the through bill of lading issued in the territory of the exporting Member State where the goods are transported through the territory of one or more intermediate countries which are not Member States under Article 21 of this Appendix) and other documents required by the law of the importing Member State.

2. The customs authority of the importing Member State may generate an electronic customs feedback showing the utilisation status of the electronic C/O in accordance with the message implementation guideline for electronic customs feedback prescribed in the document “Message Implementation Guideline and Process Specification for the electronic ATIGA C/O Form D”. The utilisation status, if generated, shall be transmitted electronically through the ASW to the C/O issuing body of the exporting Member State immediately after importation or when the electronic customs feedback is generated, within the validity period of the electronic C/O.

3. Where an electronic C/O is rejected by the customs authority of the importing Member State, the customs authority of the importing Member State must:

a) Generate an electronic customs feedback showing the rejection and the reasons for the rejection, including the reason for refusing tariff preferences, in accordance with the document “Message Implementation Guideline and Process Specification for the electronic ATIGA C/O Form D”. The customs feedback, if generated, shall be transmitted electronically through the ASW to the C/O issuing body of the exporting Member State within a reasonable period but not more than 60 days from the date of receipt of the electronic C/O; or

b) Where the provision in point a of this Clause does not apply, the customs authority of the importing Member State may notify the C/O issuing body of the exporting Member State in writing of the reasons for refusing tariff preferences, together with the reference number of the electronic C/O, within a reasonable period but not more than 60 days.

4. Where an electronic C/O is rejected under Clause 3 of this Article, the customs authority of the importing Member State may accept and consider the explanations of the C/O issuing body and reassess whether that electronic C/O may be accepted for preferences. The explanations of the C/O issuing body must be detailed and must account for the matters raised by the importing Member State in refusing preferences.

Article 31. Retention and maintenance of electronic C/O record data

1. For the purposes of the examination of the origin of goods under Articles 19 and 20 of this Appendix, the producer or exporter applying for an electronic C/O must retain the documents supporting the application for the electronic C/O for at least 3 years from the date of issuance of the electronic C/O in accordance with the law of the exporting Member State.

2. The C/O issuing body shall retain the applications for electronic C/Os and the related documents for at least 3 years from the date of issue.

3. Information relating to the validity of the electronic C/O shall be provided by the competent person of the C/O issuing body at the request of the importing Member State.

4. Information exchanged between the Member States concerned must be kept confidential and may be used only for confirming the validity of the electronic C/O./.

APPENDIX II

FORM OF THE C/O FORM D (Promulgated together with Circular No. 19/2020/TT-BCT dated 14 August 2020 of the Minister of Industry and Trade)

Original (Duplicate/Triplicate)

OVERLEAF NOTES

1. Member States which accept this form for the purpose of preferential treatment under the ASEAN Trade in Goods Agreement (ATIGA) or the ASEAN Industrial Cooperation (AICO) Scheme:

BRUNEI DARUSSALAM CAMBODIA INDONESIA

LAO PDR MALAYSIA MYANMAR

PHILIPPINES SINGAPORE THAILAND VIETNAM

2. CONDITIONS: The main conditions for admission to the preferential treatment under the ATIGA or the AICO Scheme are that goods sent to any Member States 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 32 (Direct Consignment) of Chapter 3 of the ATIGA; and

(iii) comply with the origin criteria set out in Chapter 3 of the ATIGA.

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 QUALIFY: 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 and any trade mark shall also be specified.

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

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 Member State 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 D, 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 5.

10. FOB VALUE: This is applicable for goods exported from and imported by Kingdom of Cambodia, Republic of Indonesia and Lao People’s Democratic Republic and where the Regional Value Content (RVC) criteria is applied, by providing the FOB Value of the goods in Box 9.

11. 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.

12. BACK-TO-BACK CERTIFICATE OF ORIGIN: In cases of Back-to-Back CO, in accordance with Rule 11 (Back-to-back CO) of Annex 8 of the ATIGA, the “Back-to-Back CO” box should be ticked (√) and the reference number and the date of issuance of the original CO (Form D) shall be indicated in box 7.

13. EXHIBITIONS: In cases where goods are sent from the exporting Member State for exhibition in another country and sold during or after the exhibition for importation into a Member State, in accordance with Rule 22 of Annex 8 of the ATIGA, the “Exhibitions” box should be ticked (√) and the name and address of the exhibition indicated in box 2.

14. ISSUED RETROACTIVELY: In exceptional cases, due to involuntary errors or omissions or other valid causes, the Certificate of Origin (Form D) may be issued retroactively, in accordance with paragraph 2 of Rule 10 of Annex 8 of the ATIGA, the “Issued Retroactively” box should be ticked (√).

15. ACCUMULATION: In cases where goods originating in a Member State are used in another Member State as materials for finished goods, in accordance with paragraph 1 of Article 30 of the ATIGA, the “Accumulation” box should be ticked (√).

16. PARTIAL CUMULATION (PC): If the Regional Value Content of the material is less than forty percent (40%), the Certificate of Origin (Form D) may be issued for cumulation purposes, in accordance with paragraph 2 of Article 30 of the ATIGA, the “Partial Cumulation” box should be ticked (√).

17. DE MINIMIS: If a good that does not undergo the required change in tariff classification does not exceed ten percent (10%) of the FOB value, in accordance with Article 33 of the ATIGA, the “De Minimis” box should be ticked (√).

APPENDIX III

GUIDANCE ON COMPLETING THE C/O FORM D ISSUED FOR EXPORTED GOODS (Promulgated together with Circular No. 19/2020/TT-BCT dated 14 August 2020 of the Minister of Industry and Trade)

The C/O must be completed in English and typed. The particulars to be declared on the C/O are as follows:

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

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

3. The box at the top right for the reference number (to be completed by the C/O issuing body). The reference number comprises 13 characters in 5 groups, completed as follows:

a) Group 1: the name of the exporting Member State, Viet Nam, comprising the 02 characters “VN”;

b) Group 2: the name of the importing Member State, being an ASEAN Member State, comprising 02 characters as follows:

c) Group 3: the last 02 characters of the year of issue of the C/O. For example, issued in 2020 shall be stated as “20”;

d) Group 4: the code of the C/O issuing body, comprising 02 characters. The list of C/O issuing bodies is prescribed in Appendix V promulgated together with this Circular. That list is updated regularly by the Ministry of Industry and Trade whenever there is a change in the C/O issuing bodies;

đ) Group 5: the ordinal number of the C/O, comprising 05 characters;

e) There is a hyphen between group 1 and group 2. There is a slash “/” between group 3, group 4 and group 5.

For example: if the Import-Export Management Division of the Ho Chi Minh City region issues the 6th C/O for a consignment exported to Thailand in 2020, the reference number of that C/O shall be stated as: VN-TH 20/02/00006.

4. Box 3: the date of departure and the name of the means of transport (if sent by air, type “By air”; if sent by sea, type 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 √ in the appropriate box.

6. Box 5: the ordinal numbers of the items (where several items are stated on one C/O, each item has its own ordinal number).

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

8. Box 7: the number of packages, the type of packages and the description of the goods (including the quantity and the HS code of the importing country).

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

10. Box 9: the gross weight of the goods (or other quantity) and the FOB value where the goods are exported from or imported into Cambodia, Indonesia or Laos and the RVC criterion is used to determine the origin of the goods.

11. Box 10: the number and date of the commercial invoice.

12. Box 11:

- The first line states the name of the country of origin of the goods in capital letters. For example: “VIET NAM’’.

- The second line states the full name of the importing country in capital letters.

- The third line states the place and date of the application for the C/O and the signature of the applicant for the C/O.

13. Box 12: for the C/O issuing body to complete: the date of issue of the C/O, the signature of the person competent to sign the C/O, and the seal of the C/O issuing body.

14. Box 13:

a) Tick √ in the box “Third Country Invoicing” where the commercial invoice is issued by a company having its head office in a third country, or by an ASEAN exporter on behalf of that company. Information such as the name of the company and the name of the country of the company issuing the above invoice must be stated in box 7.

b) Tick √ in the box “Back-to-Back CO” where the C/O issuing body of the intermediate country issues a back-to-back C/O under Clause 1 Article 13 of Appendix I promulgated together with this Circular. The reference number and date of issue of the original C/O must be stated in box 7.

c) Tick √ in the box “Exhibitions” where goods are sent from the exporting Member State for exhibition in another country and sold during or after the exhibition for importation into a Member State under Article 23 of Appendix I promulgated together with this Circular. The name of the exhibition and the address of the place where it is held must be stated in box 2.

d) Tick √ in the box “Issued Retroactively” where the C/O is issued retrospectively owing to an error, an omission or another justified reason under Clause 2 Article 10 of Appendix I promulgated together with this Circular.

đ) Tick √ in the box “Accumulation” where goods originating in a Member State are used as materials in the territory of another Member State to produce a finished product.

e) Tick √ in the box “Partial Accumulation” where the regional value content of the material is less than 40% but equal to or greater than 20% and the C/O is issued for cumulation purposes under Clause 2 Article 6 of Appendix I promulgated together with Circular No. 22/2016/TT-BCT.

g) Tick √ in the box “De Minimis” if the goods do not satisfy the change-in-commodity-code criterion but the value of the materials not satisfying the change-in-commodity-code criterion does not exceed 10% of the FOB value of the product under Article 9 of Appendix I promulgated together with Circular No. 22/2016/TT-BCT.

h) Box 13 may be ticked √ by hand or printed by computer.

15. Where there is insufficient space to declare all the items on the C/O, the trader may attach a supplementary declaration sheet. The supplementary declaration sheet must contain all the information prescribed in items 6 to 13 of this Appendix. The supplementary declaration sheet must be numbered page/total pages (including the C/O) and must state the reference number of that C/O./.

APPENDIX IV

FORMS FOR REGISTRATION OF SELF-CERTIFICATION OF THE ORIGIN OF GOODS (Promulgated together with Circular No. 19/2020/TT-BCT dated 14 August 2020 of the Minister of Industry and Trade)

Form 01 Application for the issuance (amendment or supplementation) of a written approval of self-certification of the origin of goods

Form 02 List of persons authorised to sign the declaration of the origin of goods

Form 03 Report on the production capacity for goods registered for self-certification of origin

Form 04 Written approval of self-certification of the origin of goods

APPENDIX V

LIST OF VIET NAM'S C/O FORM D ISSUING BODIES (Promulgated together with Circular No. 19/2020/TT-BCT dated 14 August 2020 of the Minister of Industry and Trade)