The DECISION of the MINISTER of COMMERCE Pang issuing certification regulations made in Vietnam's ASEAN-form D to enjoy the incentives under the "agreement on preferential tariff program in effect (CEPT) pursuant to Decree No. 29/2004/ND-CP dated 16 January 2004 of the Government function duties, powers and organizational structure of the Ministry of Commerce;
According to the proposal of the Director General, export and import, the decision: article 1: attached to this decision the certification rules of origin Vietnam's ASEAN-form D to enjoy the incentives under the "agreement on preferential tariff program in effect (CEPT)".
Article 2: the decision to this effect after 15 days from the Post Gazette article 3: this decision replaces the decision of the Minister of trade of 416/TM-the MEKONG on 13/5/1996 promulgated the regulations of the certification of origin of goods of ASEAN Vietnam? Model D and the decision to amend, Supplement No. 0878/1998/QD-BTM on 30/7/1998, số1000/1998/QD-BTM on 3/9/1998, no. 0492/2000/QD-BTM on 25/12/2000.
Article 4: the Chief, the Director of the Organization Department, Director of import and export, the heads of the relevant agencies of the Ministry of trade is responsible for the implementation and guiding the implementation of this decision.
REGULATION of the CERTIFICATION of ORIGIN of GOODS in VIETNAM form D to ENJOY the INCENTIVES under the "AGREEMENT on PREFERENTIAL TARIFF PROGRAM in EFFECT (CEPT) to ESTABLISH the ASEAN FREE TRADE AREA (AFTA)" (attached to decision No 1420/2004/QD-BTM 4th of October 2004 of the Minister of trade) i. GENERAL PROVISIONS : article 1: definitions – certificate of origin for goods of ASEAN Vietnam-form D (hereinafter referred to as the C/O form D) is a certificate of origin of goods import and export management office area of the Ministry of Commerce and the Department of Commerce Agency is authorized to grant Vietnam goods to enjoy the incentives under the "agreement on preferential tariff program available general resources (CEPT) to establish the ASEAN free trade area (AFTA) "(hereinafter referred to as the CEPT agreement).
-The agreement is an international agreement between the CEPT member countries of ASEAN which Vietnam has signed to join in Bangkok-Thailand on December 15, 1995 and in force from January 1, 1996.
Article 2: the goods are level C/O form D goods granted C/O form D is the goods meet the conditions of origin specified in the agreement (expressed in annex 1 of this Regulation) and belongs to the category of goods attached to the Decree of the Government regulations on goods in tariff incentive program the general effect of ASEAN countries (CEPT).
Article 3: responsibility of the level C/O form D every organization, traders (hereinafter referred to as the level C/O form D) have the responsibility to create favorable conditions for the import and export management area and goods inspection organizations in determining exactly the origin of its goods.
The level C/O form D must be fully responsible before the law about the truthfulness of the details are in C/O form D. II. PROCEDURES C/O form D: article 4: the quantity of a Kit C/O form D The C/O form D included a (01) original and three (3) copies.
a. the certificate of origin form D (General form by the Ministry of Commerce issued) was complete (according to article 1 of annex 3) b. test certificates of origin of goods (in case that requires checking) must conform to the rules of origin specified in Appendix No. 1 to this regulation and inspection of goods by the company level (rules defined in annex 4) c. customs declarations was liquidity.
d. commercial bills of lading: In case customs declarations had finished customs procedures (customs declarations must have had the signature of Customs officers receiving records) and invoices or receipts, the level C/O form D can be owed these documents but must have written the agency sent C/O form D level committed to submit the following documents. The time was the debt from this maximum is 15 (fifteen) working days from the date of grant of C/O form D. Three types of paper (No. c; d; e) is a copy signed and stamped validation copies of unit heads (if held) or have the signature and seal of the notary (if personal) at the same time carry a key to collation.
Three (3) months, enterprises must report the agency level C/O form D in his activity on the shipment of import countries suffer businesses refuse to enjoy tariff CEPT though were level C/O form D. Article 6: check the origin of goods to be granted the C/O form D. In case of need , C/O form D levels may: a. require the level C/O form D provides additional documents necessary to correctly identify the origin of the goods according to the standards of the CEPT agreement: b. conduct checks at the place of production: c. check again the case was granted a C/O Form D of article 7 : The term c/o Model D organ level C/O form D is responsible for level C/O form D in the following period, since the record level C/O form D full and valid: a. 2 working hours for the usual case: b. 4 hours of work for the cases specified in paragraph a of article 6 : c. in the case specified in paragraph b of article 6, the deadline may be slower but not more than seven (7) working days.
Article 8: C/O form D issued after
In case because of the flaws of officer-level C/O form D or because of unforeseen circumstances the level C/O form D, C/O form D-level level C/O form D for delivered goods within a period not exceeding 1 year from the date of delivery, C/O form D issued in this case is clearly "level and take effect from When the delivery ", in English": Issued retroactively "article 9: level C/O form D in case C/O form D is stolen, lost or damaged, the agency level C/O form D can replace official copy C/O form D and the third copy within 15 days of receiving the application accompanied by a copy of the order (in Quadruplicate) of level First, note the box number 12 the words "copies" in English: "Certified true copy".
Article 10: refusal to grant and deny back C/O form D case goods not qualified or do not identify the exact place of origin according to the standards of the CEPT agreement or application level does not have a copy Wednesday of the first time, the Agency granted the C/O form D has the right to refuse to grant the C/O form D and must clearly announce the reason by the text for the application to know within the time limit specified in article 7 and article 9 Article 11: The other issue matters not mentioned in the article from article 4 to article 10 will be resolved according to the rules in Appendix 2 of the ASEAN III. Governing the provision of C/O form D article 12: C/O form D-registered Users only who was the Minister of trade authorisation and have registered new signatures have the right level C/O form D article 13: authorities C/O form D The certification form D by the Agency is the Department of Commerce authorization referred to in article 1 Annex 3 of the decision This time. This list can be Ministry of Commerce supplemental adjustment.
The traders have a choice where to apply the certification form D to match business conditions. Separate management of industrial zones, export processing zones are granted only C/O form D for enterprises in charge of the article 14: liability of the agency level C/O form D-level agencies C/O form D is responsible for:-Guide for C/O form D-level;
-Check your application level C/O form D;
-Browse signed and issued C/O form D;
-Archive of records c/o form D;
-Tracking, check the use C/O form D;
-Report the issues related to the provision and use of C/O form D;
IV. COMPLAINTS and HANDLE BREACH article 15: complaints in cases of denied or too the time limit specified in article 7 and article 9 that have not renewed or reissued C/O form D, level C/O form D has the right to appeal to the Minister of trade within 15 days of receiving the decision from the denied C/O form D or the last day of the time limit granted according to article 7. The Minister responsible for trade settlement within 5 days of receiving the complaint. If not agree with the decision of the Minister of Commerce may sue to court under the provisions of the law.
Article 16: recovery of C/O form D after the level C/O form D, C/O form D level are responsible together with the other authorities continue to test, monitor the use of C/O form D of the shippers. In there is enough reason to determine violations of the Statute and using C/O form D, C/O form D level has the right to recover the C/O form D issued.
Article 17: the focal agency complaint resolution Service import and export is the clue to help the Minister of Commerce to resolve complaints by foreign and/or in the water. Model agency C/O form D is related to the complaint is accountability before export and/or before the Minister of Commerce.
Article 18: penalizing violations of Any deceptive behavior in the process of granting and using C/O form D, depending on the level, will be handled administratively or prosecuted under the law.
APPENDIX 1 the REGULATIONS MADE for the CEPT AGREEMENT When determining the origin of goods eligible under the CEPT program CEPT, will apply the following rules: rule 1: IDENTIFY the ORIGIN of The PRODUCTS goods area in the CEPT was imported into one Member State from another Member State be direct transport in the sense of rule 5 of This regulation, will be eligible to enjoy preferential treatment if they meet the requirements made under one of the following conditions: a. The pure origin goods (produced or harvested whole in member countries export) as defined in rule 2;
b. goods made not purely (not produced or harvested whole in member countries for export), as long as the goods that qualify under rule 3 or 4.
Rule 2: made PURELY in the sense of rule 1 the following goods are considered to be pure origin: a. The minerals mined from the Earth, the water or the seabed of the country;
b. the goods of agricultural products are harvested in that country;
c. the animal was born and the raising in that country;
d. products from animals stated in item (c) above;
e. the products obtained by hunting or fishing in the country;
f. the products obtained by maritime fishing and seafood by the water main that derive from the sea;
g. the product was processed or manufactured on the deck of the ship of that country from the products mentioned in item (f) above;
h. The used material salvaged in that country, only used for recycling raw materials;
i. Map scrap from industrial activities in the country; and j. The commodities produced from the products from items (a) to (i);
Rule 3: made NOT PURELY a. (i) the goods will be considered to be derived from the ASEAN member countries, if at least 40% from the content of any Member State.
(ii) raw materials purchased in the country because the manufacturers have been licensed to provide, in compliance with the rule of law in countries that are considered to meet about made in ASEAN; raw material purchased from other sources must be checked to determine concentrations of origin.
(iii) in subsection (i) above, the purpose of implementing the provisions of rule 1 (b), the products are manufactured or machined which had a total value of raw materials used originating from countries not members of ASEAN or undetermined origin does not exceed 60% of the FOB price of the products manufactured or processed and have the process the last production to be performed on the territory of the country of export is a member.
b. the material value is not derived from ASEAN will be: (i) the CIF Price of the goods at the time of import;
(ii) determine the Price of a product of unspecified origin in the territory of the Member State where the implementation tools.
Formula 40% ASEAN content as follows: value of raw material imports from countries not members of ASEAN + value of non-originating materials determined price FOB c. Method for calculating domestic content/ASEAN was specified in annex 6. The rules for determining the cost of determining the origin of ASEAN and the Guide on the cost calculation methodology in annex 7 should be thorough compliance.
Rule 4: rules of ORIGIN PLUS INCLUDED The product has met the requirements of origin specified in rule 1 and used in a Member State as the input of a finished product is eligible to enjoy preferential treatment in other Member States shall be considered as products originating in the Member State where processing organization turn the end product as long as the total ASEAN content of the end product is not less than 40%.
Rule 5: DIRECT TRANSPORT the following circumstances are considered as direct transport from the country of export to the importing country member is a member of: a. If goods are transported through the territory of any one of the ASEAN countries;
b. If the goods are not transported through the territory of any one country was not any other ASEAN members;
c. goods are shipped in transit through one or more intermediate countries is not ASEAN members with or without transfer or temporary warehousing in those countries, provided that: (i) transit is required for reasons of geography or by request directly related to air transportation;
(ii) the goods are not purchased for sale or use in the transit country; and (iii) not be processed to products in addition to unload and re lining or the work required to keep the goods in conditions that guarantee.
RULE 6: PACKAGING DISPOSAL a. in the case to determine the tariff, a Member State would consider separate goods packaging. With respect to imports from a Member State moves to another Member State, can also consider the origin of individual packaging.
b. the case not applicable under item (a) above, the packaging will be reviewed together with the goods. Section packing as required for transport or storage is considered to be made in ASEAN.
RULE 7: C/O form D SUITABLE goods will enjoy preferential tariffs general effect (CEPT) if C/O form D issued by a competent authority of the exporting country Government is the senior member. The Member States shall inform each other know the agency level C/O form D and procedures C/O form D must be compatible with the procedures C/O form D is specified and the meeting of senior economic officials (SEOM) through.
RULE 8: a review of this Regulation may be reviewed when necessary at the request of a Member State and can be modified when the Council of Ministers approved.
APPENDIX 2 PROCEDURES C/O form D for REGULATION of ORIGIN TARIFF INCENTIVE PROGRAM TAKES EFFECT, the ASEAN GENERAL (CEPT) To implement the program's origin rules, procedure and CEPT verified C/O form D and related administrative issues are defined as follows : a. the COMPETENT AGENCY LEVEL C/O form D article 1: C/O form D by the competent authority of the exporting country Government is the senior member.
Article 2: (a) Member States shall inform all other Member States the names and addresses of the competent bodies of the Government level C/O form D and provides sample signature and official seal that bodies that use.
(b) The information and samples will be the Member State set up into ten (10) sent the ASEAN secretariat to move for it's members. Any change of name, address as well as the signature and official seal must be notified as soon as the above method.
(c) the signature and seal sample Templates on will be the Secretariat and updated annually. Any C/O form D would be granted that the signatories were not in this list will not be importing States approved article 3:
To verify this condition đưởc perks, the competent authority of the Government be assigned the level C/O form D has the right to produce any kind of necessary documents as well as to conduct any inspection would if deemed necessary. If this permission is not the country's current law allows, then this will be put on as a clause in the will the application mentioned in article 4 and article 5 below.
B. LEVEL C/O form D article 4: (a) the producers and/or exporters of products eligible for perks will written application to the authorities of the Government check the origin of goods before export. The result of the examination date, can be reviewed periodically or whenever deemed necessary, will be accepted as supporting evidence to determine the origin of the goods will be exported. The inspection of goods before export may not apply to the goods, which (due to the nature of them) of origin can be identified easily.
(b) for materials purchased in the country, the manufacturer's declaration before finally exporting base to level C/O form D article 5: procedure to export goods are entitled to preferential treatment, the ưư xuatds password or authorized representative must apply for C/O form D together with the certificate of occupancy required to prove that the goods will eligible exporters in order to be granted a C/O form D c. CHECK the GOODS BEFORE EXPORT article 6: the competent authority of the Government be assigned level C/O form D will, with the ability and powers to its maximum, to conduct appropriate checks each case to ensure that: (a) the application and C/O form D must be properly enough and are authorized to sign (b) origin of the goods in compliance with the regulations of origin.
(c) The other testimonies in the C/O form D line with submitting vouchers (d) specifications, quantity and weight of the goods, the code and the number of packages, the quantity and package type are consistent with export goods.
(e) many items can be opened on a C/O form D as long as each item must meet the standards of its own D. C/O form D article 7: (a) Level C/O form D must be in the correct form as Appendix "A" on the paper size ISO A4. And must be made in English: (b) The C/O form D contains one original and three copies of carbon (carbon copy) be oxidized as follows:-the original (original): pale purple Jerseys (light violet)-second copy (Duplicate): Color orange (orange)-the third copy (Triplicate): Color orange (orange)-fourth copy (Quadruplicate): Color orange (orange) (c) each C/O form D must carry a separate reference number of each location or agency: (d) the original and a copy of the third exporter send the importer to submit to the Customs authorities at the port or place of imports. The second copy will be the competent agency certificates of origin in the country of export is a member is retained. The fourth copy will do to keep exporters. After importing the goods to the third copy will be marked appropriately in the fourth box, return it to the authorized agency certificate of origin in the appropriate time period.
(e) case C/O form D being the Customs importer rejected the original and a copy Tuesday of C/O form D will pharmacy was highlighted Wednesday and return it to the water level within a maximum of two (2) months of the time to announce the reason for refusing to grant the C/O form D.
(f) case C/O form D not approved importer under section (e) above, the importer will suggest the certification of water level to accept back C/O form D. The confirmation of water level C/O form D must be detailed and specific to explain clearly the reasons for rejection which importer notice.
Article 8: (a) To implement the provisions in rules 3 and 4 of the rules of origin regulations, C/O form D by the exporter as the last member of the level and must specify the appropriate rules and ASEAN content percentage may apply in the eighth box (b) To implement the provisions in rules 5 and 6 of the export regulation rules of origin for textiles, C/O form D by the exporter as the last member of the level and must specify in box 8 the Statute had made no response.
Article 9: not allowed to erasing, writing more up on C/O form D. All changes must be marked and clearly indicate possible errors. All these changes must be authorized person sign the C/O form D. The free part will be crossed to avoid filling out more later.
Article 10: (a) the C/O form D by the authorities of the exporting country Government's senior member at the time of export or a short time soon after that if the goods are exported from Member States which under the provisions of the regulations of origin.
(b) the authorities of the third ASEAN member countries can level C/O form D borders the backs (bach-to-bach C/O) with the attached condition C/O form D valid root, if the exported please this certificate when the goods are leaving the port, separate Thailand and Ma-lai-xi-a-level requirements can add some additional documents.
(c) In the case of exception when C/O form D is not granted at the time of export or a short time soon after, due to unintentional errors or have other reasons, C/O form D can be given after the effective value, calculated from the time of exporting but not to exceed one year from the date of delivery , and specify "ISUED RETROACTIVELY".
Article 11
In the case of C/O form D is stolen, lost or damaged, the exporter can write single sent the Agency has the authority of the Government, the main agencies have granted, a copy (certified copies) of original and third copy based on the basis of the export documents by the agency that holds the specify the acceptance by the words "CERTIFIED TRUE COPY" in the box of 12. This will copy the original topic C/O form D. certificate copy of C/O form D must be granted not more than one year from the date of issue of the original C/O form D and on the condition that exporters must provide copies Wednesday to the competent agency level C/O form D.
E. PROCEDURES PRESENT the C/O form D article 12: the original C/O form D together with the third copy will be submitted to the Customs authorities at the time of the procedure of importing such goods.
Article 13: duration defined for the C/O form D as follows: (a) C/O form D must be presented to the Customs authorities of the importing country are members within four months from the date of the Government authorities of exporting country as members;
(b) in the case of goods passing through the territory of one or more countries are not ASEAN members under article 5 (c) of the rules of origin, the time limit stipulated in item (a) above on the present the C/O form D be extended to 6 months;
(c) in the case of C/O form D filed with the authorities of the importing country Governments as members after the expiry of the regulation is filed, the C/O Form it still be acceptable if failure to comply with the time limit is due to force majeure or due to other reasons beyond the control of the exporter; and (d) in all cases, the authorities of the importing country Governments as members can accept C/O form D that provided that the goods have been imported before the expiry of the C/O form D.
Article 14: in the case of carriage of goods originating from the country of export are members and have the value not exceeding US $200 price FOB then procedures C/O form D will be free and accept the simple declaration by the exporter that the goods are considered originating from the country of export is a member. The goods send by post of value not exceeding US $200 price FOB also is processed similarly.
Article 15: (a) the detection of small differences between the testimonies in the C/O form D and the testimony of the witness from the submission to the Customs authorities of the importing country member to do the import procedure will not, because of that, losing the value of C/O form D If fact the testimony that still fits with the goods to be delivered.
(b) where many of the same items on a C/O form D, if a commodity is not valid then the other items still enjoy preferential treatment. Article 17 (1) (c) shall be applicable to the item is not valid.
Article 16: a) the whole of the records relating to the level C/O form D-level agencies will be stored in two (2) years from the date of issue.
b) information regarding the authenticity of the C/O form D will be provided upon the request of the importing country member and certified by the competent authority.
c) all of the information exchange between the Member States concerned is confidential and used only for work related to the certification of origin of goods.
Article 17:1. The country is importing Member may request to check back (retroactive check) random and/or whenever they have doubted the authenticity of documents or the accuracy of the information regarding the true origin of the products or parts of products are reviewed. Authorities will check the declarations of costs on the basis of costs and pricing practices of producers/exporters within six (6) months from the date of export.
a) asked to check back will be included with C/O form D is relevant and will specify the physical risks along any additional information for that point in C/O form D above may be inaccurate, except if the check is done at random;
b) Agency C/O form D must reply quickly within three (3) months from the date of the test proposal;
c) the customs of the importing country is a member can temporarily not for perks in the meantime survey results. However, the Agency could still allow the importer to import the goods under the administrative procedure be necessary, provided that the goods are not in an banned or limited imports and no doubt fraud;
d) screening process including the review process products that meet the rules of origin or not be completed within six (6) months. Pending test results, article 17 (1) (c) shall apply.
2. If the importer is not happy with the test results, you can, in the case of exceptions, send the check to the exporter.
a) under article 17 (2), before proceeding check the importer will: i) informed in writing about the next test: a) exporters/producers of the place will test b) the Agency has the authority of the exporting countries will test c) Customs authority of the importing country of the location test d) product importers will test ii) report referred to in point 2. (a) (i) above have the following content: a full unit name) Customs notice b) name of the exporter/producer and venue will test c) expected Date check d) scheduled content check includes items that will test
e) Name of officers was sent to check the consistency of the messages iii) exporters/producers of the inspect a place) where the approval letter of the exporter/manufacturer was not submitted to the competent authority of the country of notification within thirty (30) days from the date of the notice referred to in point 2 (a) (i) , water out notice has the right to refuse to enjoy preferential treatment for goods as test subjects.
b) Customs Office of the Member States should conduct the test after receiving notice under point 2 (a) (i), the inspection within 15 days from the date of the notice, if the delay is longer than this period must be agreed by the parties.
c) member countries to implement the delegates go check must send a written decision on the product being tested has made suitable or not for the exporters/producers of the product in an have to check as well as the competent authority of the country of export.
I) decide on the products to be tested are made fit or not will take effect immediately upon receipt of notice in writing of the exporters, producers and the competent authorities of the country of export. The delayed application of the incentives will be reviewed when the decision takes effect.
II) exporters/producers will have comments in writing or provide additional information relevant to the suitability of the product within 30 days of receiving the written decision. If the product is still considered no match made, the written decisions will eventually be notified to the competent authority of the exporting country within 30 days of the receipt of comments/more information of exporters/producers.
d) screening process, include the fact and decide on the origin of the product, will be performed and results are reported to the competent authority of the country of export in a maximum period of 6 months. While waiting for the results of the examination, rule 17 (1) (c) on the postponed the incentives will be applied.
3. Member States shall, in accordance with the law of his country, very protective of the confidential information about the operations of collecting is in the process of checking and will protect not to disclosed information that could be damaging to the competitive position of the person who provided the information. The confidential information about the operations can only be published to the competent body and make the decision about the origin.
F. SPECIAL CASES Article 18: When the whole or a part of the shipment has been exported to a specific member countries now change where to, before or after the goods to which the Member States, the rules are being complied with: (a) if the goods with the customs of the importing country is a specific Member then, according to the petition of the importers C/O form D will be the customs of the country approved according to the requirements stated in the menu for the whole or a part of the shipment and the original is returned to the importer. The third copy will be sent back to the agency level C/O form D;
(b) If the change where to happen during transport to the country of import is a member as stated in C/O form D, exporters will apply, along with C/O form D has been granted, c/o form D new for the whole or a part of the shipment.
Article 19: To implement article 5 (c) of the rules of origin, when the goods are shipped through the territory of one or more countries are not members of ASEAN, the following documents must be presented to the competent authorities of the importing Member country Governments: (a) A single transport cargo throughout was granted in the country of export is a Member;
(b) A C/O form D by the authorities of the exporting country Governments as members;
(c) a copy of the original commercial invoice of the goods; and (d) The documentation required to demonstrate that the requirements of rule 5 (c) of subsection (i), (ii), and (iii) of the rules of origin to be compliant.
Article 20: (1) goods sent from an exporter is a member to join the exhibition in another country and sold after the exhibition or to import into a Member State will be entitled to the CEPT mode condition is that the goods meet the requirements of the rules of origin , provided to prove to the authorities of the importing country Governments as members that: (a) the exporter has submitted that goods from the territory of the exporting countries are members to the country organized exhibitions and has exhibited at that;
(b) exporters have to sell or transfer the goods to a consignee in the country of import is a Member;
(c) during the exhibition or immediately after the goods had to be moved for sale import export countries are members in the condition in which the goods were sent to attend the exhibition.
(c) during the exhibition or immediately after the goods had to be moved for sale import export countries are members in the condition in which the goods were sent to attend the exhibition.
(2) in order to implement the provisions above, the authorities of the importing country Governments as members may grant C/O form D. name and address of the exhibition must be clearly stated. Authorities of the Government held the exhibition may grant certificate along with the necessary documents stipulated in article 19 (d) to make the confirming evidence that the goods were on display at the exhibition:
(3) Item (1) will be applicable to all exhibitions, fairs or similar display or on display in the shops, business establishments, (where the goods are always subject to customs control during exhibitions) with the purpose of selling their products abroad.
Article 21: The competent authority involved in the importing country might accept certificates of origin in the case of commercial invoices are issued by the company in addition to ASEAN or ASEAN imports by the aforementioned company, provided that the products meet the requirements of the rules of origin CEPT.
G. REMEDIES AGAINST FRAUD Article 22: (a) When the suspected fraud involving C/O form D, the competent authorities concerned shall coordinate government action in each Member State to handle people implicated;
(b) Each Member State should be responsible for giving the legal penalty for fraud related to the C/O form D.
H. DISPUTE SETTLEMENT Article 23: (a) in the case of dispute about the determination of origin, the classification of goods or other problems, the relevant competent authority of the Government in the country of export and import is a member will consult each other to resolve the dispute and the result will be notified to the other Member States to consult;
(b) in the case of a dispute cannot be resolved bilaterally, then the matter will be meeting senior economic officials (SEOM) decision.
(c) Protocol on the dispute resolution mechanism of the ASEAN countries will apply with respect to any dispute or conflict arising between the Member States in the implementation of rules of origin and the process of implementation of CEPT APPENDIX 3 Guide to perform the certification rules of origin of goods form D to enjoy the incentives under the CEPT agreement article 1 : A guide to Declaration C/O form D C/O form D must be in English and typing. Opening content must conform to the customs declaration has been liquidity and other documents such as invoices, commercial invoice and certificate of origin inspection of goods inspection company (in the event that requires the examiner).
-box no. 1: your Name + address + export country (Vietnam)-number 2: Recipient Name + address + the name of the country (customs declarations suit has been liquidity)-box on the right: the level C/O form D. 12-character reference number, divided into 5 groups, details how to write as follows: * Group 1:2 characters "VN" (write in) is the abbreviation of the word Vietnam 2.
* Group 2:2 characters (write in) is the abbreviated name of the importing country, the provisions of the following abbreviations: BN Extravicious LA Laos KH Cambodia Indonesia ID MY Malaysia Myanmar Philippines Singapore SG PH MM TH Thailand * Group 3:8 character expression in the Certification * Group 4:8 characters expressing the name c/o agency form D as specified as follows : code-level agencies C/O form D STT unit Name Code 1 import and export management area the Hanoi import-export management 01 2 the area of Ho Chi Minh City 02 3 import and export management Da Nang area 03 4 import and export management area 04 5 Dong Nai export-import management Haiphong area 05 6
Import-export management Pacific area 06 7 import and export management Vung Tau area 07 8 import and export management of lang son sector 08 9 import and export management area the Quang Ninh Industrial Park Management Committee 09 10? The processing capacity of Hanoi 31 11 management of industrial and export processing zone in Ho Chi Minh City 32 12 management of Hai Phong industrial zone management Board 33 13 industrial zones and export processing zones in Danang 34 14 management of Thai Nguyen industrial 35 15 management of Phu Tho industrial zone management Board 36 16 industrial & THĐT Vinh Phuc Province 37 17 management of Bắc Ninh industrial zones 38 18 management of Ha Tay 39 19 industrial management of industrial zones and foreign investment management Committee 40 20 Quang Ninh industrial 41 21 Marine management of Thanh Hoa industrial zone management Board 42 22 Industrial Technology Antigua 43 23 management Ha Tinh 44 24 industrial management of Hue 45 25 industrial zone management board of the Vietnam industrial zone management Board 46 26 industrial-Quang Ngai province 47 27 management of Binh Dinh 48 28 industrial management of Phu Yen industrial zone 49 29 management of Khanh Hoa industrial zone management Board 50 30 Binh Thuan industrial 51 31
Management of Dak Lak 52 32 industrial management of industrial region? Dong Nai export processing zone 53 33 management of industrial zone BA RIA? Vung Tau city 54 34 management of Long An industrial zone management Board 55 35 industrial-Xining 56 36 management of industrial Region 57 37 management of Tien Giang 58 38 industrial management of export processing zones and industrial Rabbit management 59 39 industrial Dong Thap 60 40 management of industrial region Vinh Long 61 41 management of Dung quat industrial zone 62 42 management of Vietnam industrial zone? Singapore 63 * Group 5: include 5 character number expression of C/O form D Between Group 3 and 4 as well as between group 4 and 5 have a slash "/" for example: import-export management area the Ho Chi Minh City C/O form D the third 9 per shipment for export to Thailand in 2004, the recording of reference number C/O Form D will the following: PH-TH 4/02/00009-box number 3: name transport means (if sent by plane, then hit "By air", if sent by sea, then hit the ship name) + from the port? to the port?
-box no. 4: blank (after the import of the goods, the Customs authorities at the port or place of imports will mark the appropriate before sending it back to the room to manage import and export area c/o form D).
-box no. 5: the list of goods (goods, shipment, 1st go 1 water, for a time)-box no. 6: Signed code and shipment number – number 7: the type of package, description of goods (including number and of the importing country's HS)-box no. 8: specific instructions such as the following : a) the case of the goods/products are made entirely in Vietnam (not using raw materials imported) then hit the letter "X" b) goods not produced or the entire mining in Vietnam as rule 3 Appendix 1 of the rules of origin will stated in the following section under ASEAN regulations shall specify the percentage value has been calculated according to the price FOB of the row goods that are produced or publicity work in Vietnam, for example 40% LOCAL CONTENT c) goods originating plus included as Appendix 1 rule 4 of the rules of origin to ASEAN, then specify the percentage of the amount of Community origin have included ASEAN, for example 40% ASEAN CONTENT.
d) the goods are made according to the criterion of "basic" conversion "ST".
-box no. 9: both weights on the envelope or the number and other values (FOB Price).
-box no. 10: number and date of invoices commercially.
-box no. 11: + row font record Vietnam;
+ The second line write the full name of the importing countries + the third line scored location, date, and signature.
-box no. 12: blank article 2: focal agency Service import and export help Trade Minister instructions regulations, in collaboration with the ASEAN secretariat on the implementation of the regulation.
Service import and export is the clue to do the registration form signature and stamp of the Agency C/O form D with the Member States as well as registered with the Secretariat of the ASEAN.
Import-export service is responsible for the coordination and help the company assess the goods perform the process of checking the origin of the goods.
Article 3: the printing and sale of the Declaration C/O form D: Office of the Ministry of Commerce is responsible for printing and delivery of C/O form D for export-import management area.
The export-import management area directly selling to people please C/O form D and must make the payment according to the regulations of The Office.
Article 4: periodic report the agency level C/O form D must prepare periodic reports monthly for The trading-Service import and export on the State level and use the C/O form D (including the absence of the C/O). This periodic report is typed according to the template (Microsoft Excel file format) and send it by e-mail and text about The trade? Service export and import (21 NGO Quyen, Hanoi telephone: 8262538, Fax: 8264696, e-mail: co@mot.gov.) before the day of the next month. Case no periodic report as stated above in the 3 month period mandated by the Ministry of Commerce for the authorized agency level C/O form D will expire.
Report template name, address arithmetic: the SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness dear: Ministry of trade (export and import) GENERAL SITUATION REPORTS ISSUED CERTIFICATE of ORIGIN, form D ... 200 YEARS STT importer Name the time Of record levels worth of record level (USD) Of the records import water refuse (**) the value of the records import water refuse (USD) (* *) Brunei, ...
Số luỹ kế đến hết kỳ (*)
Campuchia
Tháng...
Số luỹ kế đến hết kỳ (*)
...
Of the entire month ...
Accumulated until the end of the period (*) on .... may .... in. ...
Signature of authorized person (*) for example with regard to the report of June then accumulated until the end of the period is 6 months of data (**) The report on the C/O denied done January 3 times.
ANNEX 4-PROCEDURE PLEASE CHECK and TEST CERTIFICATION of ORIGIN of GOODS form D to make regulations about the origin for goods enjoying preferential tariffs under the preferential tariff agreements in force (CEPT) among ASEAN countries, the procedures for applying for and granting a certificate verify form D is specified as follows : i. the ORGANIZATION TESTED and CERTIFIED CHECK: article 1: the Organization made the task of checking and inspection certification of origin of goods form D is the business goods inspection services under the provisions of Decree No. 20/1999/ND-CP dated April 12, 1999 by the Government on goods and services the legal documents related the view.
Article 2: To serve for checking, inspection organizations have the right to request people please check the offer or to present the necessary documents related to the goods as well as conduct any examination of the goods if necessary.
II. CHECK the ORIGIN of GOODS article 3: checking of origin of goods was conducted prior to the goods exported. Private goods should check the ASEAN content depending on the complexity of that test will be made right from the production, processing.
People please check the origin of goods is responsible for creating all the necessary conditions to people who check work conveniently, quickly and accurately.
Article 4: for traders just produce a category of goods for export but the AHTN codes into multiple shipments to ASEAN countries, upon checking the origin of goods must only once inspection procedures for export shipments. From the second batch onwards of the AHTN codes according to item main, traders only have to submit a copy of the certificate of origin of goods inspection first batch on the basis of the written commitment about the response of ASEAN content of goods (equal to or greater than the first shipment-increase the amount of raw materials from ASEAN , Vietnam) and responsible before the law for his honesty.
Article 5: check the origin of goods includes the following items:-the characteristics of goods (type, size),-Signed code on the package, the closed-type event,-number, the volume (of the last volume, according to invoices),-ASEAN content.
Article 6: the base, the formula of the ASEAN applied according to annex 6, Appendix 7 of this decision.
III. procedure PLEASE CHECK and TEST CERTIFICATES of ORIGIN of GOODS article 7: check please check the origin of the goods, check to make sure: (a) have had enough and are ready to check for goods has made ASEAN the plain.
(b) have started or are being produced for the goods must determine the ASEAN content.
Article 8: the profile please check the origin of goods under form D includes: (a) Two single sheets please verify form D (according to the prescribed form attached) has been opened fully and signed (exclusively for business must then stamp).
(b) The certificate from the enclosed application to check the origin of goods: (b). i. For goods are raw materials imported outside the territory of the Member States and/or unknown origin:-mixing process/production process, Assembly or the National League table blend raw material inputs of goods.
-Invoices to determine entry price under CIF terms of raw materials imported from outside the territory of the Member States.
-Invoices, vouchers, raw material price proof did not identify the origin.
(b). ii. For goods originating plus included:-The certificate of origin satisfy the conditions of origin form D from members.
-The mixing process/production process, Assembly or a explanation the mix of raw materials or goods.
(c) the papers are filed before the date of the test certificate of origin of goods (can file copy, but must present a key to confronting):-commercial invoice and/or papers to prove the goods export price FOB.
Article 9: Someone please verify form D must be fully responsible before the law for the accuracy and honesty of the details already declared in the application for the test as well as in the enclosed voucher.
Article 10: the test certificate of origin of the goods is established on the Indian model has only the logo of the business goods inspection services have been registered at the industrial property Bureau under the Ministry of science and technology.
APPLICATION To CHECK The ORIGIN Of GOODS Form D Number: ... ... ... ... ... ... ...
Kính gửi: Công ty.................................................
The request (stating name, address, tel, Fax):............................................................................................... Business.................. Personal.............
Người xuất khẩu (Ghi rõ tên, địa chỉ, tel, Fax):..........................................
.....................................................................................................................
Người nhập khẩu (Ghi rõ tên, địa chỉ, tel, Fax):.........................................
....................................................................................................................
Tên hàng:....................................................................................................
Số/Khối lượng:............................................................................................
Cảng xếp hàng:...........................................................................................
Cảng dỡ hàng:.............................................................................................
Phương tiện vận tải:.....................................................................................
Origin criteria require checking: * goods has made ASEAN the plain o o other ASEAN member Vietnam o Vietnam + other members of ASEAN * goods imported materials o made outside ASEAN than price FOB occupy: ... ... ... ... ... ... ... ...% o unknown origin FOB prices constitute :................ *% o goods originating plus included ASEAN content of FOB prices..............................................% paper documents attached: o invoices to determine the value of raw material imports outside the ASEAN process raw mix o material/manufacturing process, Assembly.
o The C/O satisfy the conditions of origin of goods form D (for goods originating plus included) o invoices, vouchers, raw material price proof did not identify origin.
o the table explain the rate of raw material, is used in input.
o o commercial bills of lading and/or proof of the price FOB of time/location/contact person to check:..........................................................................................................................................................
Of a certificate (Vietnamese) requirements:.............................., we committed to a payment by check or cash transfer within 30 days of receiving your invoice.
Day.......................
The required COMMITMENT to the ORIGIN Of:.................
Dear: IMPORT-EXPORT management......................................................
The commitment (stating name, address, tel, Fax):.......................................................................................................................
Tên hàng và mã số AHTN:.........................................................................
Số/Khối lượng:...........................................................................................
Cảng xếp hàng:............................................................................................
Cảng dỡ hàng:..............................................................................................
Phương tiện vận tải:...................................................................................
We are committed to this shipment have made similar shipments to ASEAN was issued a certificate of origin form D of.........../200 (the main enclosed copies) and is responsible before the law about the truthfulness of this commitment.
Day....................
(Authorized person signature, stamp)
Annex 5 RULES of ORIGIN APPLICABLE to CEPT TEXTILE, TEXTILE PRODUCTS to the STANDARD BASIC SWITCH The General rules rule 1: the country of origin is the country in which takes place the last Basic conversion or perform the process to create a new product. Therefore, materials undergo a fundamental transformation in the country will be the product of that country.
Rule 2: the manufacturing process produces a product that is relevant to two or more countries, the country of origin is the place the basic transformation in the end or make the process to create a new product.
Rule 3: A textile or textile products will be deemed to have undergone a fundamental transformation or Basic conversion process if it was through a production process or the basic production stages to form a different trade items and new.
Rule 4: A different trade items and will often be the result of the production process or the stage of processing if there is a change in: 1. The design model or product format.
2. basic characteristics; or 3. The purpose of use.
Rule 5: To determine whether a particular goods went through the stages of processing or basic production or not, need to consider the following factors: 5.1. The change in physical properties of the material or product is produced by the production process or the processing stages.
5.2. time related to the process of production or the processing stages in the production of the product.
5.3. the complexity of the production process or the processing stages in the production of the product.
5.4. The level or the level of workmanship and/or technology needed in the production process or the processing stages.
The rules apply for textiles and textile products.
Rule 6: materials or textile products will be considered as the product of an ASEAN countries when it has undergone one of the following procedures before importing into other ASEAN countries: 6.1. The petroleum chemicals undergo polymerized or multi convergence or any chemical or physical process in order to create a high-molecule.
6.2. Polymers (high) through spinning process flow or spray to create a synthetic fiber.
6.3. Pull the fiber into yarn.
6.4. The weaving, knitting or other fabric forming method.
6.5. cut canvas into parts and assembling the parts into a complete product.
6.6. If fabric dye processes was included to add any completion would then work to complete direct staining products.
6.7. If the print process the fabric is included to add any completion would then have complete ability to impact the product in direct.
6.8. The process of manufacture of a new product containing the processed as dipping or coating a product leads to the forming of a new product in the Group of other taxable goods (4 numbers-heatding of the customs tariff) 6.9. The embroidered point occupied at least 5% of the total land area of embroidered products.
Rule 7: a product or material will not be considered as a product of ASEAN origin if it's just undergone any process as follows: 7.1. The single mixing stage, paste labels, pressed, cleaned or dry cleaned or the stage of packaging or any combination of these processes.
7.2. Cut to length or gauge of fabric and trimmings, hooks or may override the fabric to use for a particular trade.
7.3. light Cutting and/or grafted together by sewing, creating, merging, paste the accessories such as splints, belts, strips, wire or round.
7.4. One or more stages completed for fibers, fabrics or other textile products such as bleaching, waterproofing, co links, making the ball or the same paragraph; or 7.5. Dyed or printed fabric or yarn.
Rule 8 The product (listed below) are created from textile materials manufactured by the ASEAN countries will be deemed to have made in ASEAN if it undergoes processes such as in rules 6 and not only as in rule 7 8.1. Towels smell soa 8.2. Scarves, bow tie, and similar products;
8.3. Sleeping bags and blankets;
8.4. The towel, bed linen, pillow shirts, towels and napkins;
8.5. The packaging, the product used to contain goods;
8.6. the oil Paper, curtains, tarpaulins cover the door;
8.7. The fabric cloth-covered furniture, floor coverings and other similar products.
Certificate of origin rules 9 certificates of origin by the competent authority or authorized representative from the country of export to the ASEAN certificate of origin of textile products.
The 10 rules in the case of textile products which are produced in two or more water, just water would have the process or convert the last basic need to have certificates of origin.
Rule 11 certificate of origin will be presented along with the other necessary documents for customs importing ASEAN countries.
Rule 12 if any dispute arises as to the authenticity of the origin of ASEAN for a textile product, then this dispute can be resolved by the dispute resolution mechanism of ASEAN (DSM). In such cases, customs can release the product in dispute after the import has the guarantee meets the requirements of the customs.
APPENDIX 6 METHOD FOR CALCULATING DOMESTIC CONTENT of ASEAN/1. Member States only used 1 method for calculating domestic content/ASEAN, means direct or indirect method, but Member States will have the right to change the method of calculation if needed. Any changes in the method of calculation will have to be notified to the AFTA Council Conference.
2. FOB Price will be calculated as follows: a. price FOB factory Price = + other costs b. Other costs used to calculate the FOB price is the cost incurred in bringing the goods onto ships for export, including but not limited to, transportation costs, storage costs, costs in the port , Commission fees, service fees, etc.
3. factory price calculation formula a. factory Price = production cost + profit b. Calculation of cost of production i. production cost = cost of materials + labor + cost allocation (overhead cost) ii. Materials include:-the cost of materials-cost of transport and insurance iii. Labor costs include:-Salary-bonuses-The other is related to the production process.
IV. cost allocation (overhead cost), including, but not limited by:-the cost of factory-related manufacturing processes (insurance, rental and leasing expenses, depreciation of factory buildings, repair, maintenance, taxes, mortgage interest rates)-the terms of hire-purchase and charged interest rates of plant and equipment-plant security-insurance (factory equipment and materials used in the manufacturing process of the product)-The necessities for production (energy, electricity, and other necessities to contribute directly used in the production process)-research, development, design and manufacturing-dies, molds, tooling and equipment depreciation maintenance and repair of plant and equipment-patent royalties (related to the machinery are copyright or the process used in the production of the goods or the right to produce the goods)-inspection and testing of materials and products-archived in-plant handling of recyclable wastes-The cost factor in the calculation of the value of the materials, such as the port charges and the cost of clearing the goods for import tax and the taxes component APPENDIX 7: GENERAL PRINCIPLES with REGARD to RULES of ORIGIN CEPT-AFTA a. PRINCIPLES to the EXPENDITURES IDENTIFIED ASEAN ORIGIN i. fact (Materiality)-all the costs in the pricing , evaluated and determined the origin to be the actual cost.
II. Coherence (Consistency)-cost allocation method is consistent unless can prove by real trade iii. Reliability (Reliability)-information on costs must be reliable and validated by the appropriate information.
IV. Appropriate (Relavance)-costs have to be allocated based on objective data and can be quantified.
v. accuracy (Accuracy)-valuation methods must provide the performance for the cost factors are concerned.
vi. The application of the accepted accounting principles (GAAP-General Accepted Accounting Principles) in exporter-cost information must be prepared in accordance with the accounting principles generally accepted and including avoiding computer for duplication costs.
VII. update-updated data from the materials costs and the company's current accounting must be used to determine the origin.
B. the GUIDELINES for the METHODOLOGY for the CALCULATION of COSTS i. actual cost: base determines the actual costs will by company decision. Actual cost must include the direct and indirect costs incurred in the production process of the product.
II. estimated cost and costs allowed chi-expected costs may be used if it can be proven. The company must provide the analysis of variance (variance analysis) and the evidence in time please to certificate of origin to clarify the accuracy of the work.
III. the standard cost-basis determine cost standards must be clarified. The company must provide evidence of the costs are used for accounting purposes.
IV. the average cost, average variable cost (the Moving average cost): average costs may be used if it can be demonstrated; the basis for the calculation of the average cost, including time, etc. must be indicated. The company must provide a analysis of variance (variance analysis) and the evidence in time please to certificate of origin to clarify the accuracy of the average cost.
v. fixed costs: fixed costs must be allocated according to the principles of reliable accounting. Fixed cost must reflect the costs of the company's parts in a specific time. The method of allocation should be specified.
