Circular 10/2022/TT-BCT amending and supplementing Circulars on the implementation of the Rules of Origin under the ASEAN Trade in Goods Agreement

APPENDIX I

MECHANISM FOR CERTIFICATION, CHECKING AND VERIFICATION OF GOODS ORIGIN
(Attached to the Minister of Industry and Trade's Circular No. 10/2022/TT-BCT dated June 01, 2022)

Article 1. Definitions

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

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

3. NSW means the National Single Window as defined at Point c, Article 5 of the PLF.

4. “Competent agencies” mean Government agencies of the exporting member states competent to issue written authorization for traders to make out an origin declaration on the origin of goods (hereinafter referred to as the written authorization).

5. “C/O-issuing organizations” mean agencies and organizations that are assigned or authorized to issue C/Os by the exporting member states. Information about C/O-issuing organizations shall be notified to other member states in accordance with provisions provided in this Appendix.

6. “Electronic C/O” means a C/O that is structured in accordance with the “ATIGA e-Form D Process Specification and Message Implementation Guideline” and is transmitted electronically between member states via the ASW in accordance with the information security and confidentiality provisions specified in Article 9 of the PLF.                . ^x

7. “Exporter” means a natural or juridical person residing or located in the territory of a member state where a good is exported from by such a person.

8. “Certified importer” means an exporter granted a written authorization by the competent agency of the exporting member state.

9. “Importer” means a natural or juridical person residing or located in the territory of a member state where a good is imported into by such a person.

10. “Producer” means a natural or juridical person who carries out production, as set out in Article 1 of Appendix I to the Circular No. 22/2016/TT-BCT, in the territory of a member state.

11. Origin declaration means a declaration on the origin of the exported goods made on the commercial invoice instead of a C/O form D by a certified exporter.

12. “Proof of origin” means a document which certifies that the exported goods meet the rules of origin provided in the Circular No. 22/2016/TT-BCT. Proofs of origin include:

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

b) Electronic Certificate of Origin (e-Form D); or

c) Origin declaration.

13. “Back-to-back proof of origin” means a proof of origin issued or granted by an intermediate exporting member state based on one or more proof(s) of origin issued by the first exporting member state.

Article 2. Specimen signatures and official seals of the C/O-issuing organizations and information about the certified exporters

1. Member states shall provide a list of the names, addresses, specimen signatures and specimen of official seals of their C/O-issuing organizations, in hard copy and soft copy format, through the ASEAN Secretariat for dissemination to other member states in soft copy format. Any change in the aforementioned list shall be promptly notified in the same manner.

2. The specimen signatures and official seals of the C/O-issuing organizations shall be updated on an annual basis. Any Certificate of Origin issued by an official not included in the list referred to in Clause 1 of this Article shall not be honored by the importing member state.

In case of only issuing e-Form D, the exporting member state is not required to provide specimen signatures and specimen of official seals of the C/O-issuing organizations as mentioned in Clause 1 of this Article.

3. Immediately after the grant of the written authorization, the member states shall promptly include the following information of the certified exporters in the ASEAN-wide Self-Certification database:

a) Legal name and address of the certified exporter.

b) Certified exporter authorization code.

c) Issuance date and expiry date, if applicable, of the written authorization.

d) List of products subject to the self-certification of the certified exporter, including product description and HS in six digit or AHTN Code.

dd) List of authorized signatories and their respective specimen signatures, not exceeding 10 persons per certified exporter.

Withdrawal or suspension of the written authorizations, or any change in information mentioned in this Clause shall be immediately included in the ASEAN-wide Self-Certification database by the member states.

4. Origin declarations shall not be honored by the importing member states if:

a) The exporters are not included in the ASEAN-wide Self-Certification database.

b) The persons signing in the goods origin declarations are not included in the ASEAN-wide Self-Certification database.

b) Products are not included in the listed of goods updated in the ASEAN-wide Self-Certification database.

Article 3. Supporting documents

1. For the purposes of determining the goods origin, the C/O-issuing organization or competent agency shall have the right to request traders for supporting documentary evidence or to carry out check(s) in case of necessity.

2. Member states are encouraged to allow traders to submit electronic supporting documents, if available, to carry out check(s) related to the proof of origin in accordance with the regulations of the member states.

Article 4. Pre-exportation examination

1. For exported goods, the producer, exporter, or its authorized representative, shall apply to the C/O-issuing organization or competent agency for checking of goods origin before exportation or issuance of the written authorization, in accordance with the member state’s regulations. The result of the examination, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in determining the origin of the exported goods. The pre-exportation examination may not apply to the good of which, by its nature, origin can be easily determined.

2. For domestically purchased materials, self-declaration by the producer of the exported goods shall be used as a basis in determining the originating status of the good.

Article 5. Application for C/Os

1. At the time of exporting the goods, the exporter or its/his/her authorized representative shall submit a written application for the C/O together with appropriate supporting documents proving that the goods to be exported qualify for the issuance of a C/O.

2. A certified exporter may apply for a C/O in place of making out an origin declaration.

Article 6. Examination of application for a C/O

The C/O-issuing organization shall carry out proper examination, in accordance with regulations, upon each application for a C/O to ensure that:

1. The application and the C/O form D are duly completed and signed by the competent persons.

2. The origin of the goods is in conformity with the provisions in Appendix I to the Circular No. 22/2016/TT-BCT.

3. The other statements of the C/O correspond to supporting documentary evidence submitted.

4. Description, quantity and weight of goods, marks and number of packages, kinds of packages conform to the goods to be exported.

5. Multiple items declared on the same C/O shall be allowed provided that each item qualifies separately in its own right.

Article 7. C/Os form D

1. The C/O form D must be on A4 size white paper in conformity with the specimen shown in Appendix II to this Circular. It shall be made in the English language.

2. The C/O form D shall comprise one original and two copies.

3. Each C/O shall bear a reference number separately given by each C/O-issuing organization.

4. Each C/O shall bear a signature and official seal of the C/O-issuing organization. Such signature and seal may be applied manually or electronically. A member state’s acceptance of the signature and seal applied electronically is subject to its laws.

5. The original copy of the C/O shall be forwarded by the exporter to the importer for submission to the customs office of the importing member state at the port or place of importation. The duplicate shall be retained by the C/O-issuing organization of the exporting member state. The triplicate shall be retained by the exporter.

Article 8. Declaration of origin criterion

The C/O form D issued by the exporting member state shall indicate the origin criterion (at Box 8).

Article 9. Treatment of erroneous declaration in the C/O

Neither erasures nor superimpositions shall be allowed on the C/O.  Any alteration shall be made by one of the following forms:

1. Striking out the erroneous materials and making any addition required. Such alterations must be approved by a person competent to sign in the C/O and certified by the C/O-issuing organization. The unused space must be crossed out to prevent any subsequent addition.

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

Article 10. Issuance of C/Os

1. Depending on the submission of all documentary requirements, the C/O shall be issued prior to or at the time of exportation, and the good to be exported must be considered originating in accordance with the provisions in Appendix I to the Circular No. 22/2016/TT-BCT.

2. In exceptional cases where a C/O has not been issued within the time limit specified in Clause 1 of this Article, due to involuntary errors or omissions or other valid causes, the C/O may be issued retroactively but no longer than one year from the date of exportation and shall be marked “Issued Retroactively”.

Article 11. Loss or destruction of the C/O

In the event of theft, loss or destruction of a C/O, the exporter may apply in writing to the C/O-issuing organization for a certified true copy of the original (C/O form D) and the triplicate to be made out on the basis of the export documents in their possession bearing the endorsement of the words “CERTIFIED TRUE COPY” in Box 12. This copy shall bear the date of issuance of the original C/O. The certified true copy of a C/O shall be issued no longer than one year from the date of issuance of the original.

Article 12. Origin declaration

1. The certified exporter, when exporting originating goods may make out a declaration on the origin of the goods on the commercial invoice.

2. In case of failing to make out a origin declaration on the commercial invoice at the time of exportation, the certified exporter may declare the goods origin on one of the following documents:

a) Billing statement.

b) Delivery order.

c) Packing list.

Such documents shall be accepted at the time of importation if submitted together with the commercial invoice.

3. The origin declaration shall contain the data requirements as follows:

a) The certified exporter details, including the certified exporter authorization code.

b) Description of the goods for the determination of the origin of goods, including:

(i) Name of the product.

(ii) HS in six digit or AHTN code.

(iii) Origin conferring criterion.

(iv) Country of origin.

(v) FOB price when the regional value content origin criterion is used.

(vi) Quantity of goods.

(vii) Trademark, if applicable.

(viii) For the case of issuing back-to-back proof of origin, original proof of origin reference number, date of issuance, country of origin of the first exporting country, and, if applicable, certified exporter authorization code of the first exporting country.

c) Certification by an authorized signatory of the certified exporter, including:

(i) Certification that the goods specified in the origin declaration meet all the relevant requirements on origin of goods in Chapter 3 of the ATIGA;

(ii) Authorized signature over printed/stamped name of the signatory.

4. The origin declaration must be made in the English language, signed manually and printed/stamped name of the authorized signatory.

5. The reference number and date of the document containing the origin declaration shall be considered as the reference number and issuance date of the origin declaration.

6. If in case the space provided for in the origin declaration is not sufficient to list out all the products, additional page(s) could be attached. Such additional page(s) must contain information prescribed in Clause 3 of this Article.

7. Provisions in Clause 2 thru Clause 6 shall not apply to the pilot mechanism for self-certification of the goods origin in accordance with the Memorandum of Understanding signed on August 29, 2012 by the Lao People’s Democratic Republic, the Republic of the Philippines, the Republic of Indonesia in Siem Reap, the Kingdom of Cambodia, on the second pilot project for the implementation of self-certification (hereinafter referred to as the pilot mechanism for self-certification).

Article 13. Back-to-back proof of origin

1. The C/O-issuing organization of the intermediate member state may issue a back-to-back C/O if an application is made by the exporter, provided that:

a) One or many valid original proofs of origin are presented by the applicant. In the case where no original proof of origin is presented, its certified true copy shall be presented.

b) The back-to-back C/O should contain some of the same information as the original proof of origin. In particular, every column in the back-to-back C/O should be completed. FOB price of the intermediate member state in Box 9 should also be reflected in the back-to-back C/O.

c) The back-to-back C/O issued by the intermediate member state must be presented to the final importing member state within the validity period of the original C/O.

d) For partial export shipments, the partial export value shall be shown instead of the full value of the original proof of origin.

dd) In case of exporting multiple shipments, the back-to-back C/O issued by the intermediate member state must be presented to the final importing member state within the nearest validity time limit of the original proofs of origin.

e) The intermediate member state will ensure that the total quantity re-exported under the partial shipment or multiple shipments does not exceed the total quantity of the proof of origin from the first exporting member state when issuing the back-to-back C/O to the exporters.

g) In the event that the information is not complete or circumvention is suspected, the final importing member state(s) could request that the original proof of origin be submitted.

h) Procedures for checking and verification of origin as set out in Articles 19 and 20 of this Appendix are also applied to a member state issuing the back-to-back C/O.

i) The date of issuance and reference number of the original proof of origin shall be indicated in Box 7 of the back-to-back C/O.

2. A certified exporter of the intermediate member state may issue a back-to-back proof of origin, provided that:

a) The above-mentioned certified exporter is granted a written authorization by the competent agency of the intermediate member state and registers for making out self-certification of the goods origin for the same type of goods as recorded in the back-to-back proof of origin.

b) The certified exporter has one or many valid original proof(s) of origin from the first exporting member state. In the case where no original proof of origin is available, its certified true copy shall be used.

c) The back-to-back proof of origin should contain some of the same information as the original proof of origin. FOB price of the intermediate member state should also be reflected in the back-to-back proof of origin.

d) For partial export shipments, the partial export value shall be shown instead of the full value of the original proof of origin.

dd) In case of exporting multiple shipments, the back-to-back proof of origin issued by the certified exporter of the intermediate member state must be presented to the final importing member state within the nearest validity time limit of the original proofs of origin.

e) The certified exporter of an intermediate member state will ensure that the total quantity re-exported under the partial shipment or multiple shipments does not exceed the total quantity of the proof of origin from the first exporting member state when issuing the back-to-back proof of origin.

g) Procedures for checking and verification of origin as set out in Articles 19 and 20 of this Appendix are also applied to a member state issuing the back-to-back proof of origin.

h) The date of issuance and reference number of the original proof of origin shall be indicated in the back-to-back proof of origin.

3. The provisions of Clause 2 of this Article shall not apply to the pilot mechanism for self-certification of goods origin.

Article 14. Submission of the proof of origin

1. For the purposes of claiming preferential tariff treatment, the importer shall submit to the customs office of the importing member state the C/Os form D or origin declarations, including relevant documents, at the time of importation.

2. In cases when a C/O form D is rejected by the customs office or relevant agencies of the importing member state, such C/O shall be marked accordingly in Box 4 and returned to the C/O-issuing organization within a reasonable period not exceeding 60 days. The importing member state must notify to the C/O-issuing organization of the grounds for the denial of tariff preference.

3. In cases when an origin declaration is rejected by the customs office of the importing member state, such origin declaration shall be returned to the competent agency of the exporting member state within a reasonable period not exceeding 60 days. The importing member state must notify to the competent agency of the exporting member state of the grounds for the denial of tariff preference.

4. In the case where the proof of origin is rejected under Clauses 2 and 3 of this Article, the importing member state should accept and consider the clarifications made by the C/O-issuing organization or competent agency of the exporting member state and assess again whether or not the proof of origin can be accepted for the granting of the preferential treatment. The clarifications given by the C/O-issuing organization or the competent agency of the exporting member state should be detailed and exhaustive in addressing the grounds of denial of preference raised by the importing member state.

Article 15. Validity period of the proof of origin

1. The proof of origin shall be valid for a period of 12 months for origin certification purposes, from the date of issuance or, in the case of the origin declaration, making out, and must be submitted to the customs office of the importing member state within that period.

2. In case a proof of origin is submitted to the customs office of an importing member state after the time limit prescribed in Clause 1 of this Article, such proof of origin may still be accepted, when failure to observe the prescribed time limit results from force majeure or other valid causes beyond the control of the exporter.

3. In other cases of belated submission, the customs office in the importing member state may accept such proof of origin, provided that the goods have been imported before the expiration of the validity period of the proof of origin.

Article 16. Waiver of proof of origin

In the case of goods originating in the exporting member state and not exceeding USD 200 (two hundred) FOB, the submission of a proof of origin shall be waived and the use of simplified declaration by the exporter that the goods in question have originated in the exporting member state will be accepted.  Goods sent through the post not exceeding USD 200 (two hundred) FOB shall also be similarly treated.

Article 17. Treatment of minor discrepancies

1. In case where there is no doubt about the origin of the goods, the discovery of minor discrepancies such as typographical errors between the information on the proof of origin and the information on the proof of origin submitted to the customs office of the importing member state for import clearance shall not invalidate the proof of origin if these discrepancies are consistent with the actual imported goods.

2. In cases where the exporting member state and importing member state have different tariff classifications (HS codes) for a good subject to preferential tariffs, the imported goods shall be released at the most favored nation (MFN) rates or at the higher special preferential rate, subject to the compliance of the applicable Rules of origin (applicable to such goods), and no penalty or other charges shall be imposed on the exporter in accordance with the law of the importing member state. Once the classification differences have been resolved, the correct rate shall be applied and any overpaid duty shall be refunded (if applicable), in accordance with the law of the importing member state, as soon as the issues have been resolved.

3. For multiple items declared under the same proof of origin, a problem encountered with one of the items listed shall not affect or delay the granting of preferential treatment and customs clearance of the remaining items listed in the proof of origin. Provisions of Clause 3, Article 19 of this Appendix may be applied to the items with problem in terms of origin.

Article 18. Record keeping

1. For the purposes of the checking of goods origin pursuant to Articles 19 and 20 of this Appendix, the producer and exporter applying for the issuance of a C/O and the certified exporter making out an origin declaration shall, subject to the laws of the exporting member state, keep its supporting documents in relation to the proof of origin for not less than 3 years from the date of issuance of the C/O or the proof of origin.

2. The C/O-issuing organization shall retain the application for C/O and all documents related to such application for not less than 3 years from the date of issuance.

3. The competent agency shall retain the application for origin declaration and all documents related to such application for not less than 3 years from the date of expiry or revocation of the written authorization.

4. Information relating to the validity of the C/O shall be signed by the competent persons upon request of the importing member state.

5. Information relating to the accuracy of the origin declaration shall be provided by the competent agencies upon request of the importing member state.

6. Any information communicated between the concerned member states shall be treated as confidential and shall be used for the validation of proof of origin purposes only.

Article 19. Checking of records and documents providing the origin

The importing member state may request the C/O-issuing organization or competent agency of the exporting member state to conduct a check at random or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the goods in question or of certain parts thereof. Upon such request, the C/O-issuing organization or competent agency of the exporting member state shall conduct a check on a producer’s or exporter’s cost statement, based on the current cost and prices, within a 6-month time-frame, specified at the date of exportation subject to the following conditions:

1. The request for check shall be accompanied with the concerned proof of origin and shall specify the reasons and any additional information suggesting that the particulars given on the said proof of origin may be inaccurate, unless the check is requested on a random basis.

2. The C/O-issuing organization or competent agency receiving a request for check shall respond to the request promptly and reply within 90 days after the receipt of the request.

3. The customs agency of the importing member state may suspend the application of preferential tariff treatment while waiting for the results of the checking and verification. However, the customs office may release the goods to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud.

4. The C/O-issuing organization or competent agency shall promptly transmit the results of the checking and verification to the importing member state which shall then determine whether or not the subject good is originating. The entire process of the check and verification including the process of notifying (by the importing member state) the C/O-issuing organization or competent agency of the exporting member state the result of determination whether or not the good is originating shall be completed within 180 days. While awaiting the results of the check, the provisions of Clause 3 of this Article shall be applied.

Article 20. Checking and verifying in the exporting member state

1. If the importing member state is not satisfied with the outcome of the check as mentioned in Article 19, it may request for verification visits to the exporting member state.

2. Prior to the conduct of a verification visit to the exporting member state, an importing member state, shall deliver a written notification of its intention to conduct the verification visit to:

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

b) The C/O-issuing organization or competent agency of the exporting member state in whose territory the verification visit is to occur.

c) The customs office of the member state in whose territory the verification visit is to occur.

d) The importer of the goods subject of the verification visit.

3. A written notification mentioned in Clause 2 of this Article must comprise the following information:

a) The name of the customs office or Government agency issuing the notification.

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

c) The proposed date for the verification visit.

d) The coverage of the proposed verification visit, including reference to the goods subject of the verification.

e) The names and designation of the officials performing the verification visit.

4. The importing member state shall obtain a written consent of the verification visit by the exporter or producer whose premises are to be visited.

5. When a written consent from the exporter or producer is not obtained within 30 days upon receipt of the notification mentioned in Clause 2 of this Article, the importing member state, may deny preferential treatment to the goods that would have been subject of the verification visit.

6. The C/O-issuing organization or competent agency receiving the notification may postpone the proposed verification visit and notify the importing member state of such intention. Notwithstanding any postponement, any verification visit shall be carried out 60 days from the date of such receipt,

 or for a longer period as the concerned parties may agree.

7. The member state conducting the verification visit shall provide the exporter or producer and the C/O-issuing organization or concerned competent agency with a written determination of whether or not the subject goods qualify as originating goods.

8. Any suspended preferential treatment shall be reinstated upon the written determination referred to in Clause 7 of this Article that the goods qualify as originating goods.

9. The exporter or producer shall be allowed 30 days, from the date of receipt of the written determination, to provide in writing comments or additional information regarding the eligibility of the goods.  If the goods are still found to be non-originating, the final written determination shall be communicated to the C/O-issuing organization or competent agency within 30 days from the date of receipt of the comments or additional information from the exporter or producer.

10. The verification visit process, including the actual visit and determination of whether the subject goods are originating or not, shall be carried out and its results shall be communicated to the C/O-issuing organization or competent agency within a maximum of 180 days. While awaiting the results of the verification, the provisions of Clause 3, Article 19 of this Appendix shall be applied.

Article 21. Confidentiality

Member states shall maintain, in accordance with their laws, the confidentiality of business information collected in the process of verification under Articles 19 and 20 of this Appendix and shall protect that information from disclosure that could prejudice the competitive position of the person who provided the information. Such business information may only be disclosed to competent agencies responsible for the administration and enforcement of origin determination.

Article 22. Documents for implementing provisions on direct transportation

In case where transportation is effect through the territory of one or more intermediate non-member state(s), the following documents shall be produced to the customs office of the importing member state:

1. A through bill of lading issued in the exporting member state.

2. A C/O form D issued by the C/O-issuing organization of the exporting member state or an origin declaration made out by a certified exporter established in the exporting member state.

3. A copy of the original commercial invoice.

4. Relevant documents in evidence that the requirements of direct transportation mentioned at Point b, Clause 2, Article 8 of Appendix I to the Circular No. 22/2016/TT-BCT are being complied with.

Article 23. Goods for exhibition

1. Goods sent from an exporting member state for exhibition in another member state and sold during or after the exhibition for importation into a member state shall be granted preferential treatment under the ATIGA on the condition that the goods meet the requirements for origin of goods provided in Appendix I to the Circular No. 22/2016/TT-BCT, provided that it is shown to the satisfaction of the relevant Government agencies of the importing member state that:

a) An exporter has dispatched those goods from the territory of the exporting member state to the member state where the exhibition is held and has exhibited them there.

b) The exporter has sold the goods or transferred them to a consignee in the importing member state.

c) The goods have been consigned during the exhibition or immediately thereafter to the importing member state in the state in which they were sent for the exhibition.

2. The C/O form D or the origin declaration, shall be provided to the competent Government agencies of the importing member state, in which the name and address of the exhibition must be indicated. The competent Government agencies of the member state where the exhibition took place may provide evidence together with supporting documents prescribed in Clause 4, Article 22 of this Appendix for the identification of the products and the conditions under which they were exhibited.

3. The provisions of Clause 1 of this Article shall apply to any trade, agricultural or crafts exhibition, fair or similar show or display in shops or business premises with the view to the sale of foreign goods and where the goods remain under customs control during the exhibition.

Article 24. Invoices issued by the third country

1. Competent Government agencies of the importing member state shall accept the proof of origin in cases where the sales invoice is issued either by a company located in a third country or by an ASEAN exporter for the account of such company, provided that the goods meet the requirements for origin of goods provided in Appendix I to the Circular No. 22/2016/TT-BCT.

2. The exporter shall indicate “third country invoicing” and such information as name and country of the company issuing the invoice in the C/O.

3. In cases where the sales invoice is issued either by a company located in a third country or by an ASEAN exporter for the account of such company, the certified exporter may make out the origin declaration on the billing statement, delivery order or packing list.

Article 25. FOB price

The proof of origin and the back-to-back proof of origin shall only reflect the FOB price in cases where the goods are exported from, or imported into Cambodia, Indonesia or Laos and the regional value content (RVC) is applied in determining origin.                                                                                                

Article 26. Equivalence of paper and electronic C/Os

1. A C/O in electronic format may be applied for, issued, and accepted in lieu of one in paper format, with equivalent legal effect.

2. The provisions in Articles 27 thru 31 of this Appendix I shall apply to electronic C/O. Unless otherwise specified in Articles 27 thru 31, Articles 1 thru 8, Article 10, Articles 13 thru 16, and Articles 18 thru 25 of this Appendix shall also apply to the processing of electronic C/O.

Article 27. Electronic C/Os

1. In order to ensure interoperability, member states shall exchange electronic C/Os in accordance with the “ATIGA e-Form D Process Specification and Message Implementation Guideline”. This Guideline may be updated from time to time.

2. In the event a member state does not wish to implement all the electronic processes and related information elements specified in the “ATIGA e-Form D Process Specification and Message Implementation Guideline”, that member state shall inform the other member states, through the ASEAN Secretariat, which processes and related information elements it wishes to implement.

Article 28. Examination of application for an electronic C/O

In place of Clause 1, Article 6 of this Appendix, an application for an electronic C/O shall electronically be accepted, verified to be duly completed and authenticated.

Article 29. Issuance of electronic C/Os

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

2. In addition to the electronic process specified in the “ATIGA e-Form D Process Specification and Message Implementation Guideline”, an electronic C/O may be forwarded directly to the exporter by the NSW of the exporting member state and the electronic C/O may be forwarded directly to the importer by the exporter or by the NSW of the importing member state.

3. In exceptional cases, such as technical failures that trigger a loss of data, the electronic C/O-receiving member state may request a re-transmission of an electronic C/O from the sending member state.

4. An alteration to an electronic C/O shall be made by issuing a new electronic C/O, and the previous one shall be canceled, in accordance with the process specified in the “ATIGA e-Form D Process Specification and Message Implementation Guideline”.

Article 30. Presentation of the electronic C/O

1. For the purposes of claiming preferential tariff treatment, the importer shall submit at the time of carrying out import procedures, an import declaration containing information on the electronic C/O reference number, supporting documents (such as commercial invoices and the through Bill of Lading issued in the territory of the exporting member state in case the goods are transported through the territory of one or more intermediate countries other than the member states as prescribed in Article 21 of this Appendix) and other documents as required in accordance with the laws the importing member state.

2. The customs office in the importing member state may generate an electronic customs response indicating the utilization status of the electronic C/O in accordance with the message implementation guideline for customs response specified in the “ATIGA e-Form D Process Specification and Message Implementation Guideline”. The utilization status, if generated, shall be transmitted electronically via the ASW to the C/O-issuing agency either soon after the import or as and when it has been generated, within the validity period of the electronic C/O.

3. In cases when an electronic C/O is rejected by the customs office of the importing member state, the customs office of the importing member state shall:

a) Generate an electronic customs response indicating the rejection status with reasons for the rejection, including the reason for denial of tariff preference, in accordance with the “ATIGA e-Form D Process Specification and Message Implementation Guideline”. The electronic customs response, if generated, shall be transmitted electronically via the ASW to the C/O-issuing organization in the exporting member state within a reasonable period not exceeding 60 days from the date of receipt of the electronic C/O; or

b) In cases where the provisions mentioned at Point a of this Clause are not applied, the customs office of the importing member state may notify the C/O-issuing organization of the exporting member state in writing of the grounds for the denial of tariff preference together with the reference number of the electronic C/O, within a reasonable period not exceeding 60 days.

4. In the case where an electronic C/O is rejected under Clause 3 of this Article, the customs office of the importing member state should accept and consider the clarifications made by the C/O-issuing organization and assess again whether or not the electronic C/O can be accepted for the granting of the preferential treatment. The clarifications given by the C/O-issuing organization should be detailed and exhaustive in addressing the grounds of denial of preference raised by the importing member state.

Article 31. Archiving and retention of electronic C/O data

1. For the purposes of the checking of the goods origin under Articles 19 and 20 of this Appendix, the producer or exporter applying for the issuance of an electronic C/O shall, subject to the laws the exporting member state, provide for the storage of supporting records for application for an electronic C/O for not less than 3 years from the date of issuance of the electronic C/O.

2. The C/O-issuing organization shall retain the application for electronic C/O and all documents related to such application for not less than 3 years from the date of issuance.

3. Information relating to the validity of the electronic C/O shall be provided by the competent persons of the C/O-issuing organization upon request of the importing member state.

4. Any information communicated between the concerned member states shall be treated as confidential and shall be used for the validation of the electronic C/O purposes only./.

* Other Appendices are not translated herein.