CIRCULAR guiding the implementation of Decree No. 107/1997-ND-CP on November 5, 1997 the Government issued the list of the goods and the import tax to make the tax-reduction program imports from the countries of the European Union (EU) for the years 1998-2001 the implementation of Decree No. 107/1997/ND-CP dated 10 November 1997 the Government issued the list of goods and import tax rates to make the tax-reduction program imports from the countries of the European Union (EU) for 1998-2001;
Contact The financial-industrial-commercial and Customs Administration Guide as follows: i. the applicable range: 1 – goods imported in an import tax applied in accordance to Decree 107/1997/ND-CP on 05/11/1997 of Government are imports from EU countries and must meet the following conditions : 1.1-is the item in the list of goods attached to Decree No. 105/1997/ND-CP on 05/11/1997 of Government;
1.2-certification of origin of goods (c/o) issued by the competent authorities of the countries of the EU level, confirm the goods originating from other EU countries;
1.3-Is found to meet the standards of origin provisions of this circular.
1.4-added straight from export countries are members of the EU to Vietnam, the goods are transported in the following cases shall be considered sent straight from a Member State for export to Vietnam: (i) the goods are shipped from EU member countries to Vietnam is not over any other country;
(ii) during transportation to Vietnam, the goods are in transit one or more countries, but all the countries that are members of the EU;
(iii) the goods must be shipped in transit through one or more countries or territories are not EU members have either not conveyed or stored temporarily in the country or territory, but organizations and individuals importing prove that:-The transit is considered necessary for reasons of geography or because transportation requirements;
-The goods are not trade or consumption in the countries or territories are not members of the EU; and-the goods do not undergo any other operation except to unload and shipment or certain other operation designed to protect the consumer.
In the case of (ii) and (iii) above, require owners (The imports) must declare clearly the cruise shipping, transfer, storage, ... on customs declarations and must submit these documents prove the attachment for the Customs Agency.
Certificate of origin (c/o) are used by the framework and the model of the EU.
Ministry of Commerce is responsible for notification to the competent institutions the certification of origin of goods, c/o form and sample of the seal of the competent organization c/o textiles-apparel of EU member countries to Vietnam. Ensure standards of origin under the provisions of this circular.
Currently, the Agency has issued certificates of origin of goods (c/o) of the EU member countries are defined as follows:-in Austria (AUSTRIA): + Chambers of Commerce and industry.
+ The Customs Authority (where required) are authorized.
-In Belgium (BELGIUM): + Chambers of Commerce and industry.
+ Other authorized organs, are: the Ministry of economic relations.
-In Denmark (DENMARK): + Chambers of Commerce and industry.
+ Other authorized organs is:. The customs authority (where required). Craft Council.
. Danish industry.
. The Trade Union Council.
-In Finland (FINLAND): + Chambers of Commerce and industry.
+ The Customs Authority (where required) are authorized.
-In French (FRANCE): + Chambers of Commerce and industry.
+ Other authorized organs, is: some agencies are dedicated to certain levels.
-In Germany (GERMANY): + Chambers of Commerce and industry.
+ Other authorized organs, is:. Customs Authority (where required).
. Trade (craft).
-In Greece (GREECE): + Chambers of Commerce and industry.
-In One-And-Wool (IRELAND): + Chambers of Commerce and industry.
-In ITALY: + Chambers of Commerce and industry.
+ Other authorized organs, is:. The customs authority (where required).
. Police Inspector SANMARIO municipality with respect to the products made in SANMARIO.
-In At a lower (LUXEMBOURG): + trade At a lower price.
-In the Netherlands (NETHERLAND): + Chambers of Commerce and industry.
-In Portuguese (PORTUGAL): + Chambers of Commerce and industry.
-In Spanish (SPAIN): + Chambers of Commerce and industry.
-In Sweden (SWEDEN): + Chambers of Commerce and industry.
-In the UK (UNITED KINGDOM): + Chambers of Commerce and industry.
2-C/O submission procedures for Customs: The organization and the fish enter the import (hereinafter referred to as the import) the items specified in point 1 of part I of this circular are obliged to submit to the Customs office where customs formalities and at the time of import declarations registered the original certificate of origin (c/o) by authorities of the export country.

The case of the change of the Organization c/o, form C/O form and seal of the authorized organization allowed c/o mentioned above, the Ministry of Commerce is responsible for timely notification to customs bodies is unknown. While the Ministry of Commerce has not offers a full list of EU member countries, the customs tax rate of import tariff (regular) and clearing the goods for the import. At the same time the Customs timely reflection on TCHQ and commerce to have comments just timely. After the Department of Commerce provides a full list to compare, the customs authority will take responsibility to check the C/O of imports which, if guaranteed the right of C/O the Member States of the EU and meet all the conditions specified in this circular, the customs authority will collect the import tax rate of import tariff for with apparel textiles from EU member countries on the current Vietnam and tax refund procedures for tax disparity.
II-tariff a tariff applicable to imports have conditions mentioned in part I of this circular is the tax rate specified in the list of goods attached to Decree No. 105/1997/ND-CP on 05/11/1997 of the Government.
With regard to the imports do not meet the conditions outlined in section I of this circular, then apply a tariff import tax under the provisions of the law on the export tax, import tax.
III-test certificate of origin (c/o) in case of doubt about the truthfulness and accuracy of the certificates of origin for textiles-apparel of EU member countries, the Customs authorities have the right to:-check that the request certificate of origin (c/o). The Customs will send a request to the competent organization c/o exporter to verify and confirm the proposal.
-To suspend the application of tariff preferences provided for in category goods attached to Decree No. 105/1997/ND-CP on November 5, 1997 by the Government and applied according to the tariff provisions export tariff, import tax (normally).
-Ask the importer to provide additional documentation (if any) to prove real goods originating from EU Member States at the latest within a period of not more than 1 (one) year.
While waiting for the test results back, continued to perform the procedures to release rows if the row does not belong to an banned or limited imports.
When the Customs there are enough proof that goods really originate from the EU then the difference between the import tax collected according to the tax rate of import tariff (regular) with import tax calculated at the tax rate of import tariff attached to Decree No. 105/1997/ND-CP on November 5, 1997 by the Government will be returned to the person import.
The principles to be recognized as goods originating from other EU countries as goods must meet one of the following conditions: 1 – goods are produced in whole or be exploited in export countries is a Member State of the EU (originating goods): standard "have made the whole" be interpreted strictly. A very small part of the materials, parts or details of imports or of unknown origin used will make corresponding products obtained loss "has made the whole". However, the obtained products can still be eligible to enjoy preferential tariffs under different regulations on products made from imported raw materials, machining and processing standards specified below.
2-goods not produced or mined in the country of export is a member of the EU but satisfy the following conditions: * standard tools: products are manufactured in a Member State of the EU are entitled to full or part from raw materials, parts or components, including raw materials do not identify the source , are considered as originating from that country if the materials, parts or components which have undergone processing machining process, if it changes the characteristic or characteristics of the raw materials used in significant levels.
For textiles-apparel just experiencing at least one stage of production technology for processing; and the final processing to be done in one of the Member States of the EU.
For example: for garments, clothing can be used to import fabrics from the water to cut and sew into garments, clothing exports go. That means that the imported fabrics used to manufacture garments such as trousers, shirts are considered originating from the country are entitled.
All the stages of processing is in the simple processing operation are not accepted as originating from the Member States of the EU, including: + the preservation of goods during transport and storage (ventilation, spread out, drying, chilling, salt, vulcanization or handle solution , remove the corrupted and other similar work);
+ Simple jobs like dust, screening, sorting, comparison (including standing), clean, paint, cut;
+ (i) change the packaging and scrapping or the shipment;
+ (ii) into the bottle, bag, box, folder, tagging table, etc.. and the closing work attached to other simple sheet Panel;

+ Add labels, trademarks or symbols to distinguish the goods products or their packaging;
+ Fastening Assembly work products of the same or another type, when that one or more parts of the fastening products Assembly does not meet the provisions making them likely to be considered as originating products;
+ The simple Assembly of parts or products to form a product;
+ A combination of two or more of the work from the simple tasks mentioned above.
IV-other regulations: the regulations on the tax base; tax collection regime, tax accounting, results reporting currency lodging taxes; the import tax exemption regime; complete mode taxes, collect taxes and handle breach; be made under the provisions of the law on the export tax, import tax and other applicable guidance documents.
6 month and annual recurring General Department of Customs is responsible for reporting on the number, value (gross) imported goods subject to the provisions of this circular to the Ministry of finance and the Ministry of Commerce.
V-implementation: this circular have enforceable and applicable to all textile-apparel shipments from EU member countries imported into Vietnam have declarations to customs registration of goods imported to the Customs started since January 1, 1998.
In the process if there are obstacles, suggest the unit, the Agency reflects on the Finance Ministry to guide research, timely additions.