Decree No. 31/2018/ND-CP

DECREE

DETAILING THE LAW ON FOREIGN TRADE MANAGEMENT REGARDING THE ORIGIN OF GOODS

Pursuant to the Law on Organisation of the Government dated 19 June 2015;

Pursuant to the Law on Foreign Trade Management dated 12 June 2017;

At the request of the Minister of Industry and Trade;

The Government hereby promulgates the Decree detailing the Law on Foreign Trade Management regarding the origin of goods.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides for the origin of exported goods and the origin of imported goods.

Article 2. Subjects of application

This Decree applies to traders and to other agencies, organisations and individuals engaged in activities relating to the origin of goods.

Article 3. Interpretation of terms

Under this Decree, the terms below are construed as follows:

1. Origin of goods means the country, group of countries or territory where the goods are wholly produced, or where the last substantial processing operation on the goods is carried out where several countries, groups of countries or territories are involved in the process of producing those goods.

2. Preferential rules of origin means the provisions on origin applicable to goods covered by commitments or agreements on tariff preferences and non-tariff preferences.

3. Non-preferential rules of origin means the provisions on origin applicable to goods other than those prescribed in Clause 2 of this Article, and in cases where non-preferential trade measures are applied in respect of most-favoured-nation treatment, anti-dumping, countervailing, safeguards, quantitative restrictions or tariff quotas, government procurement and trade statistics.

4. Certificate of origin of goods means a document, or a form of equivalent legal validity, issued by an agency or organisation of the country, group of countries or territory exporting the goods, on the basis of the relevant provisions and requirements on origin, which clearly indicates the origin of those goods.

5. Back-to-back certificate of origin of goods means a certificate of origin of goods under an international treaty to which Viet Nam is a signatory or acceding party, issued by the intermediate exporting Member on the basis of the certificate of origin of goods of the first exporting Member.

6. Certificate of non-manipulation means a certificate issued for foreign goods brought into a bonded warehouse of Viet Nam and subsequently exported to another country or brought into the domestic market, on the basis of the certificate of origin of goods first issued.

7. Self-certification of the origin of goods means the form in which a trader declares and undertakes the origin of the goods itself in accordance with the law.

8. Self-certification document of the origin of goods means a document, or a form of equivalent legal validity, issued by the trader itself under Clause 7 of this Article.

9. Change in commodity code means a change in the HS code (in the Export Tariff or the Import Tariff) of goods created in a country, group of countries or territory in the course of production from materials not originating in that country, group of countries or territory.

10. Percentage of value means the value content sufficient for the goods to be regarded as originating in the country, group of countries or territory where the last production, processing or working operation takes place. This percentage is determined as the value added obtained, calculated on the total value of the goods produced, processed or worked in a country, group of countries or territory, after deducting the price of imported input materials not from that country, group of countries or territory, or the value of input materials of undetermined origin used to produce the goods.

11. Working or processing operation on goods means the principal production process that creates the essential characteristics of the goods.

12; Substantial transformation means the transformation of goods through a production process to form a new commercial article differing in form, function, essential characteristics or intended use from the original goods.

13. Simple means an operation that does not require the use of special skills, machinery, production lines or specialised equipment.

14. Production means the methods of creating goods, including growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, processing, working or assembling.

15. Material means any substance or matter used or consumed in the production of goods, or naturally combined into other goods, or involved in the process of producing other goods.

16. Originating goods or originating materials means goods or materials satisfying the preferential rules of origin under Chapter II, or the non-preferential rules of origin under Chapter III, of this Decree.

17. Trader applying for a certificate of origin of goods means the exporter, the producer, or the lawful representative of the exporter or the producer.

Chapter II

PREFERENTIAL RULES OF ORIGIN

Article 4. Preferential rules of origin under international treaties

The determination of the origin of exported goods and imported goods in order to enjoy tariff and non-tariff preferential treatment shall be carried out in accordance with the international treaties to which Viet Nam is a signatory or acceding party and with the provisions of the Ministry of Industry and Trade guiding those international treaties.

Article 5. Preferential rules of origin under the Generalised System of Preferences and other unilateral preferences

The determination of the origin of exported goods in order to enjoy the Generalised System of Preferences and other unilateral preferences shall be carried out in accordance with the rules of origin of the importing country applicable to those preferences and with the provisions of the Ministry of Industry and Trade guiding those rules of origin.

Chapter III

NON-PREFERENTIAL RULES OF ORIGIN

Article 6. Originating goods

Goods shall be regarded as originating where they fall within one of the following cases:

1. The goods are wholly obtained or wholly produced in a country, group of countries or territory under Article 7 of this Decree; or

2. The goods are not wholly obtained or not wholly produced in a country, group of countries or territory, but satisfy the provisions of Article 8 of this Decree.

Article 7. Wholly obtained goods

Goods prescribed in Clause 1 Article 6 of this Decree shall be regarded as wholly obtained or wholly produced in the territory of a country, group of countries or territory in the following cases:

1. Plants and plant products grown and harvested in that country, group of countries or territory.

2. Live animals born and raised in that country, group of countries or territory.

3. Products obtained from live animals referred to in Clause 2 of this Article.

4. Products obtained from hunting, trapping, fishing, aquaculture, gathering or capturing in that country, group of countries or territory.

5. Minerals and other naturally occurring substances, not listed in Clauses 1 to 4 of this Article, extracted or taken from the soil, waters, seabed or beneath the seabed of that country, group of countries or territory.

6. Products taken from the waters, seabed or beneath the seabed outside the territorial waters of a country, group of countries or territory, provided that that country, group of countries or territory has the right to exploit those waters, seabed and subsoil under international law.

7. Products of sea fishing and other marine products taken from the high seas by vessels registered in that country, group of countries or territory and entitled to fly the flag of that country, group of countries or territory.

8. Products processed or produced on board from the products referred to in Clause 7 of this Article, on vessels registered in that country, group of countries or territory and entitled to fly the flag of that country, group of countries or territory.

9. Articles collected in that country, group of countries or territory in the course of production or consumption which can no longer perform their original function, cannot be repaired or restored, and are fit only for disposal or for use as raw materials, or for recycling purposes.

10. Goods obtained or produced from the products referred to in Clauses 1 to 9 of this Article in that country, group of countries or territory.

Article 8. Goods not wholly obtained

1. Goods prescribed in Clause 2 Article 6 of this Decree shall be regarded as not wholly obtained or not wholly produced in the territory of a country, group of countries or territory if those goods satisfy the origin criterion set out in the List of Product Specific Rules prescribed by the Ministry of Industry and Trade.

2. The Ministry of Industry and Trade shall promulgate the List of Product Specific Rules referred to in Clause 1 of this Article and shall guide the manner of determining the origin criteria for goods.

Article 9. Simple working or processing operations

The following working or processing operations, whether carried out singly or in combination, shall be regarded as simple and shall not be taken into account in determining the origin of goods in a country, group of countries or territory:

1. Operations to preserve goods during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations).

2. Operations such as dusting, sifting, selecting, sorting (including the making-up of sets), washing, painting and cutting up.

3. Changing of packing and breaking up or assembly of consignments; bottling, potting, packing, bagging, boxing and other simple packaging operations.

4. Affixing of marks, labels or other like distinguishing signs on the products or their packaging.

5. Simple mixing of products, whether or not of different kinds.

6. Simple assembly of parts of a product to constitute a complete product.

7. A combination of two or more of the operations listed in Clauses 1 to 6 of this Article.

8. Slaughtering of animals.

Article 10. Determination of the origin of packaging, accessories, spare parts, tools, and unassembled or disassembled goods

1. Where the “change in commodity code” criterion applies to the goods, the packing materials and containers in which the goods are put up for retail sale shall, when classified together with those goods, be excluded from the non-originating materials used in the production of the goods.

2. Where the “percentage of value” criterion applies to the goods, the value of the packing materials and containers in which the goods are put up for retail sale shall be regarded as a constituent part of the goods and shall be taken into account in determining the origin of the goods.

3. Packing materials and containers used for the carriage and transport of goods shall not be taken into account in determining the origin of those goods.

4. Introductory materials and instructions for use of the goods; and accessories, spare parts and tools accompanying the goods in kinds and quantities that are appropriate shall be regarded as having the same origin as those goods.

5. Where goods that are unassembled or in a disassembled state are imported in several consignments because transport or production conditions make it impossible to import them in a single consignment, the origin of the goods in each consignment shall, at the importer's request, be regarded as the same as the origin of those goods.

Article 11. Proportion of materials not satisfying the change-in-commodity-code criterion (De Minimis)

1. Goods that do not satisfy the “change in commodity code” criterion set out in the List of Product Specific Rules under Article 8 of this Decree shall nevertheless be regarded as originating goods if:

a) For goods whose HS code does not fall within Chapters 50 to 63, the value of all non-originating materials used in the production of the goods that do not satisfy the change-in-commodity-code requirement does not exceed 15% of the FOB value of the goods;

b) For goods whose HS code falls within Chapters 50 to 63, the weight of all non-originating materials used in the production of the goods that do not satisfy the change-in-commodity-code requirement does not exceed 15% of the total weight of the goods, or the value of all non-originating materials used in the production of the goods that do not satisfy the change-in-commodity-code requirement does not exceed 15% of the FOB value of the goods;

c) The goods referred to in Points a and b Clause 1 of this Article satisfy all the other conditions prescribed in this Decree and in the relevant guiding Circular.

2. The value of the materials referred to in Points a and b Clause 1 of this Article shall be counted towards the value of non-originating materials when calculating the percentage of value of the goods.

Article 12. Indirect materials

The following indirect materials, used in the production, testing or inspection of goods but not incorporated into those goods, or used in the maintenance of premises or the operation of equipment connected with the production of goods, need not be taken into account in determining the origin of goods:

1. Fuel and energy.

2. Tools, dies and moulds.

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

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

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

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

7. Catalysts and solvents.

8. Any other materials that are not incorporated into the goods but the use of which can be demonstrated to be necessary in the production of those goods.

Chapter IV

CERTIFICATION OF THE ORIGIN OF GOODS

Article 13. Registration of the trader's dossier

1. A trader applying for a certificate of origin of goods for the first time must register a trader's dossier with the agency or organisation issuing certificates of origin of goods, and shall be considered for the issuance of a certificate of origin of goods only when the trader's dossier has been registered completely and validly. The trader's dossier comprises:

a) Registration of the specimen signature of the trader's legal representative, or of the person authorised to sign the application for a certificate of origin of goods and to sign the certificate of origin of goods, and of the trader's specimen seal, using Form No. 01 prescribed in the Appendix promulgated together with this Decree;

b) A copy of the Enterprise Registration Certificate (bearing the trader's “certified true copy” stamp);

c) The List of premises producing the goods for which a certificate of origin of goods is applied for (if any), using Form No. 02 prescribed in the Appendix promulgated together with this Decree.

2. The trader's dossier shall be declared through the electronic origin management and certification system at www.ecosys.gov.vn or another website of the agencies and organisations issuing certificates of origin of goods authorised by the Ministry of Industry and Trade. The Ministry of Industry and Trade encourages traders to register their trader's dossier electronically. Where electronic registration of the trader's dossier is not possible, the trader may choose to submit the dossier at the office of the agency or organisation issuing certificates of origin of goods.

3. Every change in the trader's dossier must be updated at www.ecosys.gov.vn or notified to the agency or organisation issuing certificates of origin of goods with which the dossier was registered, before applying for a certificate of origin of goods. Where there is no change, the trader's dossier must nevertheless be updated once every 2 years.

Article 14. Registration of a change in the place of application for a certificate of origin of goods

1. Where a trader wishes to be issued a certificate of origin of goods by an agency or organisation issuing certificates of origin of goods other than the one with which the trader's dossier was registered, the trader applying for the certificate of origin of goods shall return any documents still outstanding from the previous issuance of a certificate of origin of goods (if any) and shall submit an application for a change of the issuing place, using Form No. 03 prescribed in the Appendix promulgated together with this Decree, to the current agency or organisation issuing certificates of origin of goods.

2. Upon receipt of the trader's application, the current agency or organisation issuing certificates of origin of goods shall transfer the trader's dossier of the trader registering the change of issuing place to the other issuing agency or organisation as requested by the trader.

3. Any handling measures applied to a trader that fails to comply with this Decree shall remain in effect when the trader applies for a certificate of origin of goods at the newly changed agency or organisation issuing certificates of origin of goods.

Article 15. Dossier for the issuance of a certificate of origin of goods

1. For a trader applying for a certificate of origin of goods for the first time, or for a product exported for the first time, or for a non-fixed product (where there is a change in the quantity norm, weight norm, HS code, value or source of supply of materials, in respect of either the input materials or the output product, on each issuance of a certificate of origin of goods), the dossier of application for a certificate of origin of goods comprises:

a) The application for a certificate of origin of goods, completed in full and validly, using Form No. 04 prescribed in the Appendix promulgated together with this Decree;

b) The corresponding form of the certificate of origin of goods, completed in full;

c) A printout of the export customs declaration. Where the exported goods are not required to be declared to customs under the law, a copy of the customs declaration need not be submitted;

d) A copy of the commercial invoice (bearing the trader's “certified true copy” stamp);

đ) A copy of the bill of lading or a copy of an equivalent transport document (bearing the trader's “certified true copy” stamp) where the trader has no bill of lading. The trader may be considered as not required to submit this document where the goods are exported under a form of delivery that does not use a bill of lading or other transport document in accordance with the law or international practice;

e) The detailed statement of exported goods satisfying the preferential origin criterion or the non-preferential origin criterion, using the form prescribed by the Ministry of Industry and Trade;

g) The declaration of origin of the producer or of the supplier of originating materials or of originating goods produced domestically, using the form prescribed by the Ministry of Industry and Trade, where those materials are used for a subsequent stage to produce other goods;

h) A copy of the production process of the goods (bearing the trader's “certified true copy” stamp);

i) Where necessary, the agency or organisation issuing certificates of origin of goods shall carry out a physical inspection at the trader's production premises under Clause 1 Article 28 of this Decree; or shall require the trader applying for a certificate of origin of goods to submit additional documents in the form of copies (bearing the trader's “certified true copy” stamp) such as: the customs declaration for the importation of materials and auxiliary materials used to produce the exported goods (where imported materials and auxiliary materials are used in the production process); the sale and purchase contract or the value-added invoice for the purchase and sale of domestic materials and auxiliary materials (where materials and auxiliary materials purchased domestically are used in the production process); the export permit (if any); and other necessary documents and materials.

2. For a trader producing and exporting a fixed product (with no change in the quantity norm, weight norm, HS code, value or source of supply of materials, in respect of both the input materials and the output product), the dossier of application for a certificate of origin of goods for the first time comprises the documents prescribed in Clause 1 of this Article. From the next application for a certificate of origin of goods onwards, the trader need only submit the documents prescribed in Points a to đ Clause 1 of this Article. The documents in the dossier of application for a certificate of origin of goods referred to in Points e, g and h Clause 1 of this Article are valid for 2 years from the date the trader submits them to the agency or organisation issuing certificates of origin of goods. Where there is a change within that 2-year period, the trader shall update the information relating to the documents in the dossier of application for a certificate of origin of goods referred to in Points e, g and h Clause 1 of this Article with the agency or organisation issuing certificates of origin of goods.

3. Where the documents referred to in Points c and đ Clause 1 of this Article are not yet available, the trader applying for a certificate of origin of goods may submit those documents subsequently, but not later than 15 working days from the date of issuance of the certificate of origin of goods. If, after that time limit, the trader fails to submit the additional documents, the agency or organisation issuing certificates of origin of goods shall request the recovery or cancellation of the certificate of origin of goods already issued under Article 22 of this Decree.

4. The agency or organisation issuing certificates of origin of goods has the right to require the trader to provide the originals of the documents in the dossier of application for a certificate of origin of goods under Clauses 1, 2 and 3 of this Article for inspection and cross-checking where there is doubt as to the authenticity of those documents.

5. The agency or organisation issuing certificates of origin of goods shall consider issuing a certificate of origin of goods for goods exported and deposited in a bonded warehouse for delivery to Member countries under the international treaties to which Viet Nam is a signatory or acceding party. In addition to the documents prescribed in Clause 1 of this Article, the trader shall also submit the following documents:

a) A copy of the declaration of goods put into and taken out of the bonded warehouse, bearing the customs authority's confirmation that the goods have arrived at the border gate of exportation (bearing the trader's “certified true copy” stamp);

b) A copy of the contract or of a document designating the Vietnamese trader to deliver the goods to the importer in the country, group of countries or territory with which Viet Nam has signed or acceded to an international treaty (bearing the trader's “certified true copy” stamp).

6. The agency or organisation issuing certificates of origin of goods shall consider issuing a certificate of origin of goods for goods exported from or imported by export-processing enterprises, export-processing zones, bonded warehouses, non-tariff zones and other separate customs areas having export and import relations with the domestic market, where those goods satisfy the preferential rules of origin under Chapter II or the non-preferential rules of origin under Chapter III of this Decree. The dossier of application for a certificate of origin of goods shall be as prescribed in Clause 1 of this Article.

Article 16. Procedure for declaring and issuing certificates of origin of goods

1. The trader applying for a certificate of origin of goods shall declare the dossier of application for a certificate of origin of goods using the electronic forms available on the electronic origin management and certification system of the Ministry of Industry and Trade at www.ecosys.gov.vn, or on another website of the agencies and organisations issuing certificates of origin of goods authorised by the Ministry of Industry and Trade. The HS code of the goods declared on the certificate of origin of goods is the HS code of the exporting country. Where the HS code of the exporting country differs from the HS code of the importing country for the same item, the trader may use the HS code of the importing country and shall itself be responsible for the accuracy of the importing country's HS code declared by the trader.

2. Where the trader attaches the dossier of application for a certificate of origin of goods on the electronic origin management and certification system of the Ministry of Industry and Trade at www.ecosys.gov.vn, or on another website of the agencies and organisations issuing certificates of origin of goods authorised by the Ministry of Industry and Trade, the procedure for issuing the certificate of origin of goods shall be carried out in the following steps:

a) The trader attaches the documents of the dossier of application for a certificate of origin of goods in electronic form. Those documents must be authenticated by the trader with a digital signature issued by a competent authority. Paper copies of those documents need not be resubmitted to the agency or organisation issuing certificates of origin of goods;

b) Within 6 working hours from receipt of a complete and valid dossier in electronic form, the agency or organisation issuing certificates of origin of goods shall notify the trader on the system of the result of the review of the dossier of application for a certificate of origin of goods;

c) Within 2 working hours from receipt of the application for a certificate of origin of goods and of the certificate of origin of goods completed in full and validly in paper form as referred to in Points a and b Clause 1 Article 15 of this Decree, the agency or organisation issuing certificates of origin of goods shall return the result of the issuance of the certificate of origin of goods in paper form.

3. Where the trader submits the dossier of application for a certificate of origin of goods directly at the office of the agency or organisation issuing certificates of origin of goods, the procedure for issuing the certificate of origin of goods shall be carried out in the following steps:

a) The trader submits the documents of the dossier of application for a certificate of origin of goods in paper form;

b) The agency or organisation issuing certificates of origin of goods shall return the result of the issuance of the certificate of origin of goods within 8 working hours from receipt of a complete and valid dossier of application for a certificate of origin of goods.

4. Where the trader submits the dossier of application for a certificate of origin of goods by post, the time for returning the result of the issuance of the certificate of origin of goods is 24 working hours from the date on which the agency or organisation issuing certificates of origin of goods receives a complete and valid dossier of application for a certificate of origin of goods, according to the date stated on the envelope.

5. Where the dossier of application for a certificate of origin of goods is unclear, does not prove that the goods satisfy the origin criterion, shows signs of transhipment fraud, or where signs of a breach of the law are detected in respect of a certificate of origin of goods previously issued, the agency or organisation issuing certificates of origin of goods shall carry out an inspection at the production premises under Article 28 of this Decree.

Article 17. Certificates of origin of goods issued retrospectively

1. Where a certificate of origin of goods is not issued at the time of exportation, the certificate of origin of goods may be issued retrospectively and shall be valid from the time of shipment but not more than 1 year from the date of shipment, and must bear the stamp “ISSUED RETROACTIVELY/ ISSUED RETROSPECTIVELY” on the certificate of origin of goods.

2. The dossier of application for a certificate of origin of goods that may be issued retrospectively as referred to in Clause 1 of this Article shall comply with Article 15 of this Decree.

3. Where an international treaty to which Viet Nam is a signatory or acceding party provides that a certificate of origin of goods may be issued retrospectively, the trader applying for the certificate of origin of goods and the agency or organisation issuing certificates of origin of goods shall comply with the provisions of the Ministry of Industry and Trade guiding that international treaty.

Article 18. Re-issuance of certificates of origin of goods

1. The agency or organisation issuing certificates of origin of goods shall re-issue a certificate of origin of goods in the following cases:

a) Where the certificate of origin of goods is lost, mislaid or damaged, the trader shall submit an application for re-issuance of the certificate of origin of goods, using Form No. 04 prescribed in the Appendix promulgated together with this Decree, to the agency or organisation issuing certificates of origin of goods, clearly stating the reason for the request for re-issuance. The re-issued certificate of origin of goods shall bear the reference number and date of issue of the lost, mislaid or damaged certificate of origin of goods and must bear the stamp “CERTIFIED TRUE COPY”. The re-issued certificate of origin of goods is valid for not more than 1 year from the date of shipment. The agency or organisation issuing certificates of origin of goods shall return the result of the re-issuance of the certificate of origin of goods within 4 working hours from receipt of the application for re-issuance of the certificate of origin of goods;

b) Where a certificate of origin of goods already issued needs to be split into 2 or more sets, the trader applying for the certificate of origin of goods shall submit an application using Form No. 04 prescribed in the Appendix promulgated together with this Decree to the agency or organisation issuing certificates of origin of goods, clearly stating the reason for splitting the certificate of origin of goods; shall submit the additional dossier under Article 15 of this Decree (if there is any difference from the dossier of application for the certificate of origin of goods previously issued), and the original and the copies of the certificate of origin of goods previously issued. Of the certificates of origin of goods re-issued in this case, one set shall bear the reference number and date of issue of the certificate of origin of goods previously issued together with the new date of issue, and the remaining sets shall bear a new reference number and the new date of issue. A re-issued certificate of origin of goods may be issued only within 1 year from the date of issue of the certificate of origin of goods previously issued. The agency or organisation issuing certificates of origin of goods shall return the result of the re-issuance of the certificate of origin of goods within 4 working hours from receipt of the application for re-issuance of the certificate of origin of goods;

c) Where goods are re-imported for reworking or transferred to another importing country, the trader applying for the certificate of origin of goods shall submit an application using Form No. 04 prescribed in the Appendix promulgated together with this Decree to the agency or organisation issuing certificates of origin of goods, clearly stating the reason for the request for re-issuance; shall submit the additional dossier under Article 15 of this Decree (if there is any difference from the dossier of application for the certificate of origin of goods previously issued), and the original and the copies of the certificate of origin of goods previously issued. A re-issued certificate of origin of goods may be issued only within 1 year from the date of issue of the certificate of origin of goods previously issued. The agency or organisation issuing certificates of origin of goods shall return the result of the re-issuance of the certificate of origin of goods within 4 working hours from receipt of the application for re-issuance of the certificate of origin of goods;

d) Where there is an unintentional error or omission on the original of the certificate of origin of goods already issued, the trader shall submit an application for re-issuance of the certificate of origin of goods, using Form No. 04 prescribed in the Appendix promulgated together with this Decree, to the agency or organisation that issued the certificate of origin of goods, clearly stating the reason for the request for re-issuance; and shall submit the original and the copies of the certificate of origin of goods previously issued. The certificate of origin of goods re-issued in this case shall bear the reference number and date of issue of the certificate of origin of goods previously issued together with the new date of issue. A re-issued certificate of origin of goods may be issued only within 1 year from the date of issue of the certificate of origin of goods previously issued. The agency or organisation issuing certificates of origin of goods shall return the result of the re-issuance of the certificate of origin of goods within 4 working hours from receipt of the application for re-issuance of the certificate of origin of goods.

2. Where the original and the copies of the certificate of origin of goods previously issued have not been recovered at the time of the request for re-issuance, a certificate of origin of goods re-issued under Points b, c and đ Clause 1 of this Article shall take a new reference number and a new date of issue and shall be typed with the wording “THIS C/O REPLACES THE C/O No. (reference number of the certificate of origin of goods previously issued) DATED (date of issue of the certificate of origin of goods previously issued)”. The re-issued certificate of origin of goods is valid for not more than 1 year from the date of issue of the original of the certificate of origin of goods previously issued.

3. Where an international treaty to which Viet Nam is a signatory or acceding party provides for the re-issuance of certificates of origin of goods, the trader applying for the certificate of origin of goods and the agency or organisation issuing certificates of origin of goods shall comply with the provisions of the Ministry of Industry and Trade guiding that international treaty.

Article 19. Issuance of certificates of non-manipulation

1. For goods brought from abroad into a bonded warehouse and subsequently taken from the bonded warehouse abroad, the agency or organisation issuing certificates of origin of goods shall consider issuing a certificate of non-manipulation containing at least the following information:

a) The original country of origin of the goods and the final country of destination of the goods;

b) The reference number and date of issue of the original certificate of origin of goods;

c) The quantity of goods stated on the certificate of non-manipulation, which must not exceed the quantity stated on the original certificate of origin of goods;

d) The date of arrival of the goods in Viet Nam and the date of departure of the goods from Viet Nam;

đ) The name and address of the shipping line, and the number and date of the bill of lading or equivalent transport document;

e) The name, address, signature and confirming seal of the agency or organisation issuing certificates of origin of goods.

2. The dossier and procedure for applying for a certificate of non-manipulation referred to in Clause 1 of this Article comprise:

a) The trader's application for a certificate of non-manipulation, using Form No. 04 prescribed in the Appendix promulgated together with this Decree;

b) The form of the certificate of non-manipulation, completed in full, using the form prescribed by the Ministry of Industry and Trade;

c) The original of the certificate of origin of goods issued by the first exporting country;

d) A copy of the bill of lading or equivalent transport document (bearing the trader's “certified true copy” stamp);

đ) A copy of the declaration of goods put into and taken out of the bonded warehouse bearing the customs authority's confirmation (bearing the trader's “certified true copy” stamp).

The time for returning the result of the issuance of a certificate of non-manipulation shall be as prescribed in Clauses 2, 3 and 4 Article 16 of this Decree.

3. For goods brought from abroad into a bonded warehouse and subsequently taken from the bonded warehouse into the domestic market, the Ministry of Industry and Trade shall take the lead and coordinate with the Ministry of Finance in guiding the implementation.

Article 20. Issuance of back-to-back certificates of origin of goods

1. For goods brought from abroad into a bonded warehouse and subsequently taken from the bonded warehouse abroad, the agency or organisation issuing certificates of origin of goods shall consider issuing a back-to-back certificate of origin of goods in accordance with the international treaties to which Viet Nam is a signatory or acceding party.

2. The dossier and procedure for applying for a back-to-back certificate of origin of goods referred to in Clause 1 of this Article comprise:

a) The trader's application for a back-to-back certificate of origin of goods, using Form No. 04 prescribed in the Appendix promulgated together with this Decree;

b) The form of the certificate of origin of goods, completed in full and marked “Back to Back C/O”;

c) The original of the certificate of origin of goods issued by the first exporting Member;

d) A copy of the bill of lading or equivalent transport document (bearing the trader's “certified true copy” stamp);

đ) A copy of the declaration of goods put into and taken out of the bonded warehouse bearing the customs authority's confirmation (bearing the trader's “certified true copy” stamp).

The time for returning the result of the issuance of a back-to-back certificate of origin of goods shall be as prescribed in Clauses 2, 3 and 4 Article 16 of this Decree.

3. For goods brought from abroad into a bonded warehouse and subsequently taken from the bonded warehouse into the domestic market, the Ministry of Industry and Trade shall take the lead and coordinate with the Ministry of Finance in guiding the implementation.

Article 21. Refusal to issue a certificate of origin of goods

The agency or organisation issuing certificates of origin of goods shall refuse to issue a certificate of origin of goods in writing, or by notice on the electronic origin management and certification system of the Ministry of Industry and Trade at www.ecosys.gov.vn or on another website of the agencies and organisations issuing certificates of origin of goods authorised by the Ministry of Industry and Trade, clearly stating the reason for the refusal, in the following cases:

1. The trader applying for a certificate of origin of goods has not registered a trader's dossier under Article 13 of this Decree.

2. The dossier and procedure for applying for a certificate of origin of goods do not comply with Articles 15 and 16 of this Decree.

3. The dossier of application for a certificate of origin of goods contains inconsistencies in content.

4. The certificate of origin of goods is not completed in English, is completed in red ink, is handwritten, has been erased or altered, contains faint and illegible characters or information, or is printed in several different ink colours.

5. The goods are not originating or do not satisfy the rules of origin.

6. The trader applying for a certificate of origin of goods committed origin fraud on a previous issuance of a certificate of origin of goods and the case has not yet been resolved.

7. The trader applying for a certificate of origin of goods fails to provide in full the dossiers, documents, information and materials relating to proving the origin of the goods, or fails to cooperate in the verification of the origin of the goods when the competent agency or organisation carries out an inspection or verification of the origin of the goods.

Article 22. Recovery of certificates of origin of goods already issued

1. The agency or organisation issuing certificates of origin of goods shall recover a certificate of origin of goods already issued in the following cases:

a) The certificate of origin of goods already issued does not conform to the provisions on origin;

b) The certificate of origin of goods already issued bears a duplicate reference number;

c) The trader applying for the certificate of origin of goods fails to submit the additional documents after the time limit prescribed in Clause 3 Article 15 of this Decree;

d) The trader applying for the certificate of origin of goods forged documents in the dossier of application for the certificate of origin of goods;

đ) The trader applying for the certificate of origin of goods gives written notice requesting cancellation of the certificate of origin of goods already issued.

2. Where the certificate of origin of goods already issued cannot be recovered, the agency or organisation issuing certificates of origin of goods shall notify the Ministry of Industry and Trade and the competent authority of the importing country in writing of the cancellation of the certificate of origin of goods already issued, clearly stating the reason.

Article 23. Responsibilities of the agencies and organisations issuing certificates of origin of goods

1. Guiding traders applying for certificates of origin of goods where assistance is requested.

2. Receiving and examining trader's dossiers and dossiers of application for certificates of origin of goods.

3. Complying with the procedure for issuing certificates of origin of goods.

4. Retaining the dossiers of the certificates of origin of goods already issued under Article 30 of this Decree.

5. Coordinating with the Ministry of Industry and Trade in the inspection and verification of the origin of exported goods.

6. Registering and updating the specimen signature of the person competent to sign certificates of origin of goods and the specimen seal of the agency or organisation issuing certificates of origin of goods, in accordance with the guidance of the Ministry of Industry and Trade, for notification to the competent authority or the customs authority of the importing country and to the agencies and organisations concerned.

7. Sending reports on the issuance of certificates of origin of goods and figures on the issuance of the forms of certificates of origin of goods, in written or electronic form, at the request of the Ministry of Industry and Trade.

8. Answering and resolving queries from traders applying for certificates of origin of goods.

Article 24. Responsibilities of traders applying for certificates of origin of goods

1. Registering the trader's dossier with the agency or organisation issuing certificates of origin of goods.

2. Submitting the dossier of application for a certificate of origin of goods to the agency or organisation issuing certificates of origin of goods.

3. Proving that the goods for which a certificate of origin of goods is applied for satisfy the provisions on the origin of goods.

4. Being liable before the law for the accuracy and truthfulness of the information declared and of the determination of the origin of the goods, including where the trader is authorised by the exporter.

5. Being responsible for working with the producer of the goods to require a declaration of origin and the provision of documents proving that the goods satisfy the origin criterion, where the trader applying for the certificate of origin of goods is the exporting trader but not the producer of those exported goods.

6. Retaining the dossier of application for the certificate of origin of goods under Article 30 of this Decree.

7. Promptly notifying the agency or organisation issuing certificates of origin of goods where a certificate of origin of goods already issued has been rejected.

8. Being responsible for working with, and providing in full the dossiers, documents, information and materials relating to, the verification of the origin of the goods, and for arranging an inspection at the production premises at the request of the agency or organisation issuing certificates of origin of goods or of the competent authority of the importing country.

Article 25. Self-certification of the origin of goods

In implementing the international treaties to which Viet Nam is a signatory or acceding party, and on the basis of the importing country's provisions on self-certification of the origin of goods, the Ministry of Industry and Trade shall prescribe the criteria for selecting traders; the procedure and formalities for self-certification of origin; the obligations and responsibilities of traders self-certifying origin; the mechanism for inspecting and verifying traders' self-certification of the origin of exported goods; and the sanctions for handling violations.

Article 26. Proof of origin of imported goods

1. In the following cases, proof of origin in respect of imported goods must be submitted to the customs authority:

a) Goods originating in a country, group of countries or territory to which Viet Nam grants tariff and non-tariff preferences in accordance with Vietnamese law and with the international treaties to which Viet Nam is a signatory or acceding party, if the importer wishes to enjoy those preferential treatments;

b) Goods which Viet Nam or international organisations have announced to be, at the material time, at risk of harming social safety, community health or environmental sanitation and to require control;

c) Goods which Viet Nam has announced to be, at the material time, subject to anti-dumping duty, countervailing duty, safeguard measures, tariff-quota measures or quantitative restriction measures;

d) Goods subject to import management regimes under Vietnamese law or under bilateral or multilateral international treaties to which Viet Nam and the country, group of countries or territory are both parties.

2. Where proof of origin must be submitted under Points b, c and d Clause 1 of this Article, the specialised managing ministries and the Ministry of Finance shall, within their assigned functions and tasks, exchange views with and reach agreement with the Ministry of Industry and Trade before making the announcement.

Article 27. Advance determination of the origin of imported goods

A trader wishing to have the origin of imported goods determined in advance must send a written request and the relevant materials asking the customs authority to confirm in writing the origin of the consignment about to be imported.

Article 28. Inspection and verification of the origin of exported and imported goods

1. The Ministry of Industry and Trade shall guide the inspection and verification of the origin of exported goods before and after the issuance of certificates of origin of goods, and traders' self-certification of the origin of exported goods, in the following cases:

a) Examining the dossiers and proof of origin of goods issued by the Ministry of Industry and Trade, or by an agency or organisation authorised by the Ministry of Industry and Trade, or self-certified by a trader, at the request of the customs authority of the importing country;

b) Coordinating in the physical inspection of the trader's production premises in order to inspect and verify the origin of the goods at the request of the customs authority of the importing country, where the result of the examination of the dossiers and proof of origin of goods under Point a Clause 1 of this Article is not accepted;

c) Establishing a team to carry out a physical inspection at the production premises in respect of a trader before the issuance of a certificate of origin of goods, or in respect of a trader applying to take part in self-certification of the origin of goods before consideration of the issuance of a written approval of self-certification of the origin of goods in accordance with the provisions of the Ministry of Industry and Trade;

d) Establishing a team to carry out a physical inspection at the production premises in respect of a trader after the issuance of a certificate of origin of goods, or in respect of a trader after the issuance of a self-certification document of the origin of goods in accordance with the provisions of the Ministry of Industry and Trade;

đ) Taking the lead, together with the relevant domestic agencies, in coordinating with the investigating authorities of the importing country to inspect and verify the origin of goods.

2. The Ministry of Finance shall guide the inspection and verification of the origin of exported and imported goods when carrying out customs procedures in accordance with the customs legislation in the following cases:

a) For exported goods, carrying out the inspection and verification of the origin of the goods of the exporting trader in the course of carrying out export procedures, so as to ensure that the goods are declared with the correct origin. Where there is doubt or signs of origin fraud in respect of exported goods are detected, the Ministry of Finance shall notify the Ministry of Industry and Trade for coordination in combating origin fraud and illegal transhipment;

b) For imported goods:

- Carrying out the inspection and verification of the origin of the goods of the importing trader in the course of carrying out import procedures;

- Sending requests to examine the dossiers and proof of origin of goods to the customs authority or competent authority of the exporting country, either at random or where there is a reason to doubt the accuracy of the proof of origin of goods or the authenticity of the information relating to the origin of the goods in question;

- Establishing a team to inspect and verify the origin of goods at the production premises of the trader in the exporting country under the international treaties to which Viet Nam is a signatory or acceding party, where the result of the examination of the dossiers and proof of origin of goods by the customs authority or competent authority of the exporting country is not accepted, and at the same time notifying the Ministry of Industry and Trade in writing for coordination.

Article 29. Measures against origin fraud

1. The agency or organisation issuing certificates of origin of goods shall apply measures against origin fraud in the following cases:

a) Suspending the issuance of certificates of origin of goods for 3 months from the first time the trader uploads information and data unrelated to the application for a certificate of origin of goods onto the electronic origin management and certification system of the Ministry of Industry and Trade at www.ecosys.gov.vn or onto another website of the agencies and organisations issuing certificates of origin of goods authorised by the Ministry of Industry and Trade;

b) Suspending the issuance of certificates of origin of goods for 6 months from the date of detection that the trader used forged documents or made a fraudulent declaration when applying for a certificate of origin of goods;

c) Recovering the certificate of origin of goods already issued and suspending the issuance of certificates of origin of goods for 6 months from the date the trader fails to cooperate, fails to provide the dossiers and documents in full, or provides incorrect information proving the origin of the goods when the agency or organisation issuing certificates of origin of goods carries out a post-issuance inspection.

2. In addition to the measures against origin fraud referred to in Points b and c Clause 1 of this Article, the agency or organisation issuing certificates of origin of goods shall apply the red-channel regime in the risk management system in respect of the trader and shall publish this on the web portal of the Ministry of Industry and Trade at www.moit.gov.vn.

3. Where a trader fails to perform the responsibilities prescribed in Clauses 4, 5, 6 and 8 Article 24 and in Article 30 of this Decree, the agency or organisation issuing certificates of origin of goods shall publicly post the name of that trader at the place of issuance for 6 months. The time for returning the result of the issuance of a certificate of origin of goods to a trader in this case is 3 working days from the date the trader submits a complete and valid dossier under Article 15 of this Decree. After 6 months, the agency or organisation issuing certificates of origin of goods shall consider applying the time for issuing certificates of origin of goods prescribed in Article 16 of this Decree.

4. Where necessary, the Minister of Industry and Trade shall report to the Prime Minister on specific measures to prevent illegal transhipment, combat origin fraud and protect the reputation of Vietnamese exported goods against the risk of investigation and the application of trade remedy measures by importing countries, such as establishing a monitoring mechanism in the course of issuing certificates of origin of goods, or ceasing the issuance of certificates of origin of goods for certain items or fraudulent traders.

Article 30. Retention of dossiers

1. The agency or organisation issuing certificates of origin of goods shall retain the dossiers of application for certificates of origin of goods and the documents relating to that issuance, in written or electronic form, for at least 5 years from the date of issuance.

2. The customs authority shall retain the dossiers relating to the determination of the origin of imported goods, in written or electronic form, for at least 5 years from the date of registration of the customs declaration.

3. A trader applying for a certificate of origin of goods shall retain the dossier of application for the certificate of origin of goods and the documents relating to that application, in written form, for at least 5 years from the date of issuance of the certificate of origin of goods.

4. A trader self-certifying the origin of goods shall retain the dossiers, reports and materials proving that the goods whose origin is self-declared satisfy the prescribed origin criteria, and the related documents, in written form, for at least 5 years from the date of issuance of the self-certification document of the origin of goods, and shall provide them to the competent authority upon request.

5. The dossiers, documents, information and materials relating to the verification of the origin of goods shall be kept confidential. Where domestic and international competent authorities request the provision of those dossiers, documents, information and materials, traders and the agencies and organisations issuing certificates of origin of goods must report to the Ministry of Industry and Trade before providing them.

6. Where an international treaty to which Viet Nam is a signatory or acceding party provides otherwise in respect of the retention of dossiers, the agencies and organisations issuing certificates of origin of goods, the customs authority, traders applying for certificates of origin of goods and traders self-certifying the origin of goods shall comply with the provisions of the Ministry of Industry and Trade guiding that international treaty.

Chapter V

ORGANISATION OF IMPLEMENTATION

Article 31. Tasks and powers of the Ministry of Industry and Trade

1. Drawing up and submitting to the competent authority for promulgation, or promulgating within its competence, legal normative documents on the origin of goods.

2. Organising the issuance of certificates of origin of exported goods; issuing them directly or authorising the Viet Nam Chamber of Commerce and Industry and other organisations to issue certificates of origin of exported goods.

3. Promulgating regulations and provisions guiding the procedure for issuing electronic certificates of origin of goods under the international treaties to which Viet Nam is a signatory or acceding party and under the provisions of the importing country.

4. Guiding the channelling of traders applying for certificates of origin of goods, so as to facilitate traders and improve management effectiveness in the course of issuing certificates of origin of goods and of self-certification of the origin of goods.

5. Promulgating regulations on the obligations and responsibilities of the agencies and organisations authorised to issue certificates of origin of goods.

6. Organising training for the agencies and organisations authorised to issue certificates of origin of goods and for traders self-certifying the origin of goods.

7. Managing research, training, dissemination and communication activities, and carrying out cooperation activities involving foreign elements, in the field of the origin of goods.

8. Taking the lead in negotiations on the rules of origin of goods under international treaties.

Article 32. Tasks and powers of the Ministry of Finance

1. Drawing up and submitting to the competent authority for promulgation, or promulgating within its competence, legal normative documents on the inspection of origin in respect of exported and imported goods when carrying out customs procedures in accordance with the customs legislation.

2. Organising the implementation of the regulations on the inspection of origin in respect of exported and imported goods when carrying out customs procedures in accordance with the customs legislation.

3. Organising the information network and the reporting regime, and building and managing the database system serving and facilitating the units carrying out the inspection of the origin of exported and imported goods.

Article 33. Responsibilities of the ministries and agencies concerned

The ministries, ministerial-level agencies and agencies attached to the Government concerned shall, within their functions, tasks and powers, be responsible for coordinating with the Ministry of Industry and Trade and the Ministry of Finance in carrying out state management of the origin of goods under this Decree and the relevant legal provisions.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 34. Effect

1. This Decree comes into force from 08 March 2018.

2. This Decree replaces the Government's Decree No. 19/2006/ND-CP dated 20 February 2006 detailing the Commercial Law regarding the origin of goods, and the Circulars guiding Decree No. 19/2006/ND-CP.

3. From 08 March 2018 until the end of 30 June 2018, the dossier for the issuance of certificates of origin of goods and the procedure for declaring and issuing certificates of origin of goods shall continue to be carried out in accordance with the Government's Decree No. 19/2006/ND-CP dated 20 February 2006 detailing the Commercial Law regarding the origin of goods, and the Circulars guiding Decree No. 19/2006/ND-CP.

Article 35. Responsibility for implementation

The Ministers, the Heads of ministerial-level agencies, the Heads of agencies attached to the Government and the Chairpersons of the People's Committees of the provinces and centrally run cities shall, within their functions and tasks, be responsible for guiding and implementing this Decree.

APPENDIX

(Promulgated together with the Government's Decree No. 31/2018/ND-CP dated 08 March 2018)