THE MINISTRY OF INDUSTRY AND TRADE

Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of Industry of Trade on the implementation of rules of origin in the Agreement establishing the Asean – Australia – New Zealand Free Trade Area

Pursuant to Decree No. 95/2012/ND-CP dated November 12, 2012 of the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Industry and Trade;

Pursuant to Decree No. 19/2006/ND-CP dated February 20, 2006 of the Government on guidelines for the Law on Commerce in terms of rules of origin;

Pursuant to the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area, which was concluded on February 27, 2009, at the 14th Summit in Thailand between member states of the Association of Southeast Asian Nations, Australia and New Zealand;

Pursuant to the First Protocol on amendments to the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area, which was concluded on August 26, 2014, at the 46th ASEAN Economic Ministers Meeting in Myanmar;

At the request of Director of Import and export Department,

The Minister of Industry and Trade promulgates a Circular on Rules of origin in the Agreement establishing the Asean – Australia – New Zealand Free Trade Area.

Article 1. The following Appendices are issued together with this Circular

1. Rules of origin (Appendix I).

2. Product Specific Rules (Appendix II).

3. Procedures for issuance and verification of Certificate of Origin (hereinafter referred to as C/O) (Appendix III).

4. Minimum Data Requirements of C/O (Appendix IV).

5. Certificate of Origin form AANZ (hereinafter referred to as C/O form AANZ) (Appendix V-A).

6. Continuation Sheet of C/O (Appendix V-B).

7. Exporter declaration on Free-on-board value of goods (Appendix V-C).

8. Guidance on declaration of C/O (Appendix VI).

9. Application for C/O (Appendix VII).

10. List of C/O issuing authorities (Appendix VIII).

Article 2. Procedures for issuance and verification of C/O form AANZ

A C/O form AANZ of Vietnam shall be issued pursuant to:

1. Appendix III issued together with this Circular.

2. Circular No. 06/2011/TT-BCT dated March 21, 2011 of the Ministry of Industry and Trade on procedures for issuance of preferential Certificate of Origin.

3. Circular No. 01/2013/TT-BCT dated January 3, 2013 of the Ministry of Industry and Trade on amendments to Circular No. 06/2011/TT-BCT dated March 21, 2011.

Article 3. Implementation

1. This Circular takes effect on October 01, 2015.

2. This Circular replaces Circular No. 33/2009/TT-BCT dated November 11, 2009 of the Ministry of Industry and Trade on implementation of Rules of origin in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area./.

For the Minister

The Deputy Minister

Tran Quoc Khanh

APPENDIX I

RULES OF ORIGIN
(Issued together with Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of Industry and Trade on implementation of Rules of origin in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area)

Article 1. Definitions

1. Aquaculture means the farming of aquatic organisms including fish, mollusks, crustaceans, other aquatic invertebrates and aquatic plants, from seedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators;

2. Back-to-back Certificate of Origin (hereinafter referred to as back-to-back C/O) means a C/O issued by an intermediate exporting Party s Issuing Authority based on the C/O issued by the first exporting Party;

3. CIF means the value of the good imported and includes the cost of freight and insurance up to the port or place of entry into the country of importation.  The valuation shall be made in accordance with Article VII of GATT 1994 and the Agreement on Customs Valuation;  

4. FOB means the free-on-board value of the good, inclusive of the cost of transport to the port or site of final shipment abroad.  The valuation shall be made in accordance with Article VII of GATT 1994 and the Agreement on Customs Valuation;

5. Generally accepted accounting principles means the recognized consensus or substantial authoritative support in a Party, with respect to the recording of revenues, expenses, costs, assets and liabilities; the disclosure of information; and the preparation of financial statements.  These standards may encompass broad guidelines of general application as well as detailed standards, practices and procedures;

6. Good means any merchandise, product, article or material;

7. Identical and interchangeable materials means materials that are fungible as a result of being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which once they are incorporated into the finished product cannot be distinguished from one another for origin purposes by virtue of any markings or mere visual examination;

8. Indirect material means a good used in the production, testing, or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including:

a) fuel and energy;

b) tools, dies and moulds;

c) spare parts and materials used in the maintenance of equipment and buildings;

d) lubricants, greases, compounding materials and other materials used in production and used to operate equipment and buildings;

dd) gloves, glasses, footwear, clothing, safety equipment and supplies;

e) equipment, devices and supplies used for testing and inspecting goods;

g) catalysts and solvents; and

h) any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be a part of that production.

9. Material means any matter or substance used or consumed in the production of goods or physically incorporated into a good or subjected to a process in the production of another good;

10. Non-originating good or non-originating material means a good or material that does not qualify as originating under this Appendix;

11. Originating material means a material that qualifies as originating under this Appendix;

12. Producer mean a person who grows, mines, raises, harvests, fishes, traps, hunts, farms, captures, gathers, collects, breeds, extracts, manufactures, processes or assembles a good;

13. Production means methods of obtaining goods including growing, mining, harvesting, farming, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling a good;

14. Product Specific Rules are rules in Appendix 2 that specify that the materials used to produce a good have undergone a change in tariff classification or a specific manufacturing or processing operation, or satisfy a regional value content criterion or a combination of any these criteria; and

15. Packing materials and containers for transportation means goods used to protect a good during its transportation, different from those containers or materials used for its retail sale.

Article 2. Originating goods

1. For the purposes of this Appendix, a good shall be treated as an originating good if it is either:

a) wholly produced or obtained in a Party as provided in Article 3 of this Appendix;

b) Not wholly produced or obtained in a Party provided that the good has satisfied the requirements of Article 4 of this Appendix; or

c) produced in a Party exclusively from originating materials from one or more of the Parties, and meet all other applicable requirements of this Appendix.

2. A good which complies with the origin requirements prescribed in Clause 1 of this Article will retain its eligibility for preferential tariff treatment if exported to a Party and subsequently re-exported to another Party.

Article 3. Goods wholly produced or obtained

For the purposes of Point a Clause 1 Article 2 of this Appendix, the following goods shall be considered as wholly produced or obtained:

1. plants and plant goods, including fruit, flowers, vegetables, trees, seaweed, fungi and live plants, grown, harvested, picked, or gathered in a Party;

2. live animals born and raised in a Party;

3. goods obtained from live animals in a Party;

4. goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering, or capturing in a Party;

5. minerals and other naturally occurring substances extracted or taken from soil, waters, seabed or beneath the seabed in a Party;

6. goods of sea-fishing or other marine goods taken from the high seas, in accordance with international law, by any vessel registered or recorded with a Party and entitled to fly the flag of that Party;

7. goods produced on board any factory ship registered or recorded with a Party and entitled to fly the flag of that Party from the goods referred to in Clause 6 of this Article;

8. goods taken by a Party, or a person of a Party, from the seabed or beneath the seabed beyond the Exclusive Economic Zone and adjacent Continental Shelf of that Party and beyond areas over which third parties exercise jurisdiction under exploitation rights granted in accordance with international law;

9. goods which are:

a) waste and scrap derived from production and consumption in a Party provided that such goods are fit only for the recovery of raw materials; or

b) used goods collected in a Party provided that such goods are fit only for the recovery of raw materials; and

10. goods produced or obtained in a Party solely from products referred to in Clause 1 to 9 or from their derivatives.

Article 4. Goods not wholly produced or obtained

1. For the purposes of Point b Clause 1 Article 2 (Originating goods) of this Appendix, a good shall be treated as an originating good in a Party if it satisfies the criteria prescribed in Appendix II (Product Specific Rules).

2. If the Appendix II (Product Specific Rules) provides a choice of rule between a regional value content based rule of origin, an change in tariff classification based rule of origin, a specific process of production, or a combination of any of these, a Party shall permit the producer or exporter of the good to decide which rule to use in determining if the good is originating.

Article 5. Calculation of RVC

1. For the purposes of Article 4 of this Appendix, the formula for calculating RVC will be either:

a) Direct formula:

or

b) Indirect formula:

where:

a) AANZFTA material cost is the value of originating materials, parts or produce that are acquired or self-produced by the producer in the production of the good;

b) Labor cost includes wages, remuneration and other employee benefits;

c) Overhead cost is the total overhead expense;

d) Other costs are the costs incurred in placing the good in the ship or other means of transport for export including, but not limited to, domestic transport costs, storage and warehousing, port handling, brokerage fees and service charges;  

dd) FOB is the free-on-board value of the goods as defined in Article 1; and

e) Value of non-originating materials is the CIF value at the time of importation or the earliest ascertained price paid for all non-originating materials, parts or produce that are acquired by the producer in the production of the good. Non-originating materials include materials of undetermined origin but do not include a material that is self-produced.

2. The value of goods under this Appendix shall be determined in accordance with Article VII of GATT 1994 and the Agreement on Customs Valuation.

3.Vietnam applies direct formula prescribed in Point b Clause 1 of this Article for determining origin of exported goods under the Agreement AANZFTA.

Article 6. Cumulative rules of origin

For the purposes of Article 2 of this Appendix, a good which complies with the origin requirements provided therein and which is used in a Party as material in the production of another good shall be considered to originate in the Party where working or processing of the finished good has taken place.

Article 7. Minimal operations and processes

Where a claim for origin is based solely on a RVC, the operation or processes listed below, undertaken by themselves or in combination with each other, are considered to be minimal and shall not be undertaken into account in determining whether or not a good is originating:

a) ensuring preservation of goods in good condition for the purposes of transport or storage;

b) facilitating shipment or transportation;

c) packaging or presenting goods for transportation or sale;

d) simple processes, consisting of sifting, classifying, washing, cutting, slitting, bending, coiling, and uncoiling and other similar operations;

dd) affixing of marks, labels or other like distinguishing signs on products or their packaging; and

e) mere dilution with water or another substance that does not materially alter the characteristics of the goods.

Article 8. De Minimis

1. A good that does not satisfy a change in tariff classification (CTC) requirements pursuant to Article 4 of this Appendix will nonetheless be an originating good if:

a) for a good, other than that provided for in Chapter 50 to 63 of the HS Code, the value of all non-originating materials used in the production of the good that did not undergo the required CTC does not exceed 10 percent of the FOB value of the good;

b) for a good provided for in Chapter 50 to 63 of the HS Code, the weight of all non-originating materials used in the production of the good that did not undergo the required CTC does not exceed 10 percent of the total weight of the good, or the value of all non-originating materials used in the production of the good that did not undergo the required CTC does not exceed 10 percent of the FOB value of the good; and

the goods meet all other applicable criteria of this Appendix.

2. The value of such materials shall, however, be included in the value of non-originating materials for any applicable RVC requirement.

Article 9. Accessories, spare parts and tools

1. For the purposes of determining the origin of a good, accessories, spare parts, tools and instructional or other information materials presented with the good shall be considered part of that good and shall be disregarded in determining whether all the non-originating materials used in the production of the originating good have undergone the applicable CTC, provided that:

a) the accessories, spare parts, tools and instructional or other information materials presented with the good are not invoiced separately from the originating good; and

b) the quantities and value of the accessories, spare parts, tools and instructional or other information materials presented with the good are customary for that good.

2. If the good is subject to a RVC requirement, the value of the accessories, spare parts, tools and instructional or other information materials presented with the good shall be taken into account as originating or non-originating materials, as the case may be, in calculating the RVC of the good.

3. Clauses 1 and 2 of this Article do not apply where accessories, spare parts, tools and instructional or other information materials presented with the good have been added solely for the purpose of artificially raising the RVC of that good, provided it is proven subsequently by the importing Party that they are not sold therewith.

Article 10. Identical and interchangeable materials

The determination of whether identical and interchangeable materials are originating materials shall be made either by physical segregation of each of the materials or by the use of generally accepted accounting principles of stock control applicable, or inventory management practice, in the exporting Party.

Article 11. Treatment of packing materials and containers

1. Packing materials and containers for transportation and shipment of a good shall not be taken into account in determining the origin of any good.

2. Packing materials and containers in which a good is packaged for retail sale, when classified together with that good, shall not be taken into account in determining whether all of the non-originating materials used in the production of the good have met the applicable CTC requirements for the good.

3. If a good is subject to a RVC requirement, the value of the packing materials and containers in which the good is packaged for retail sale shall be taken into account as originating or non-originating materials, as the case may be, in calculating the RVC of the good.

Article 12. Indirect materials

An indirect material shall be treated as an originating material without regard to where it is produced. Its value shall be the cost registered in the accounting records of the producer of the good.

Article 13. Recording of costs

For the purposes of this Appendix, all costs shall be recorded and maintained in accordance with the generally accepted accounting principles applicable in the Party in which the goods are produced.

Article 14. Direct consignment

A good will retain its originating status if the following conditions have been met:

1. the good has been transported to the importing Party without passing through any non-Party; or

2. the good has transited through a non-Party, provided that:

a) the good has not undergone subsequent production or any other operation outside the territories of the Parties other than unloading, reloading, storing, or any other operations necessary to preserve them in good condition or to transport them to the importing Party;

b) the good has not entered the commerce of a non-Party; and

c) the transit entry is justified for geographical, economic or logistical reasons.

Article 15. Certificate of Origin

A claim that goods are eligible for preferential tariff treatment shall be supported by a Certificate of Origin issued by an Issuing authority. The Issuing authority shall be notified to the other Parties as set out in the Appendix III (Procedures for issuance and verification of Certificate of Origin).

Article 16. Denial of preferential tariff treatment

The Customs Authority of the importing Party may deny a claim for preferential tariff treatment when:

1. the good does not qualify as an originating good; or

2. The importer, exporter, or producer fails to comply with any of the relevant requirements of this Appendix./.

INDICATIVE LIST OF TEXTILE FINISHING PROCESSES PRESCRIBED IN APPENDIX II

- Antibacterial finish;

- Antisoil finish;

- Antistatic agent;

- Backtanning (for dyed, printed or nylon fabric);

- Baking/thermofixation (for dyed fabric);

- Baulk finish;

- Beating (from loom while weaving);

- Beetled (finishing);

- Biopolishing;

- Bleaching;

- Blown finish;

- Boiling off/degumming (or fibres, fabric or fibre scrap before twisting);

- Bottoming;

- Brushing;

- Causticizing;

- Clear finish (for wool);

- Compressive shrinking;

- Conditioning;

- Crabbing (for woollens);

- Crease-resist finish;

- Creping (woven fabrics)

- Creeping;

- Curing (at least 140^oC)/ flash-curing/ moist curing;

- Cuttling;

- Decatizing/decating;

- Delustring;

- Desizing;

- Dressing (lace);

- Dry beating (after weaving);

- Embossing;

- Embrittled;

- Emerizing;  

- Filling;

- Fixing (by steam or hot water);

- Flame retardant treatment;

- Flourochemical finishing;

- Foam finishing;

- Friction calendaring;

- Fulling;

- Gigging;

- Glazing;

- Grass bleaching/grassing/crofting;

- Loading;

- London shrinking;

- Mercerization (hot/post/slack);

- Milling (for wool, fur, soft wool)

- Mordanted;

- Napping/frieze;

- Padding/slop padding/nip padding;

- Parchmentizing (concentrated acid sulfuric);

- Plaiting;

- Polishing;

- Potting (

- Precreping;

- Pre-sensitization;

- Pre-shunk;

- Pressure decatizing;

- Proofing;

- Relaxing;

- Rigging;

- Schreiner;

- Setting,

- Shrink-resistant;

- Silicone finish;

- Simili mercerizing;

- Singeing;

- Soaping;

- Softening;

- Soil release finish;

- Solvent scouring;

- Sour;

- Stabilized finish;

- Stain blocker;

- Stiffened;

- Stitch finish;

- Stripping;

- Sueding;  

- Water-repellent;

- Wet fixation; and

- Wigan finish.

APPENDIX III

OPERATIONAL CERTIFICATION PROCEDURES
(Issued together with Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of Industry and Trade on implementation of Rules of origin in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area)

AUTHORITIES

Article 1.

C/O shall be issued by an Issuing authority of the exporting Party.

Article 2.

1. Each Party shall provide the names, addresses, specimen signatures and specimens of the impressions of official seals of their respective Issuing authority to the other Parties, through the ASEAN Secretariat.

2. Any C/O issued by a person not included in the list may not be honored by the customs authority of the importing Party.

Article 3.

The Issuing authority shall have the right to call for supporting documentary evidence and/or other relevant information to carry out any check considered appropriate in accordance with respective regulations of the exporting Party.

APPLICATIONS

Article 4.

1. The manufacturer, producer, or exporter of the good or its authorized representative shall apply in writing or by electronic means to an Issuing authority, in accordance with the exporting Party s domestic laws, regulations and the Issuing authority s procedures, requesting a pre-exportation examination of the origin of the good to be exported.

2. The result of the examination, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in issuing a C/O for the good to be exported thereafter.

3. Pre-exportation examination need not apply to a good for which, by its nature, origin can be easily determined.

Article 5.

The manufacturer, producer, or exporter of the good or its authorized representative shall apply for the C/O by providing appropriate supporting documents and other relevant information, proving that the good to be exported qualifies as originating.

PRE-EXPORTATION EXAMINATION

Article 6.

The Issuing authority shall, carry out proper examination, in accordance with the domestic laws and regulations of the exporting Party or the procedures of the Issuing authority, upon each application for the C/O to ensure that:

1. the application and the C/O are duly completed and signed by the authorized signatory.

2. the good is an originating good in accordance with Article 2 of Appendix I.

3. other statements in the C/O correspond to appropriate supporting documents and other relevant information.

4. information to meet the minimum data requirements listed in the Appendix IV is provided for the goods being exported.

ISSUE OF C/O

Article 7.

1. The format of the C/O is to be determined by the Parties and it must contain the minimum data requirements listed in Appendix IV.

2. C/O shall comprise 01 original and 02 copies.

3. The C/O shall:

a) be in hardcopy;

b) bear a unique reference number separately given by each place or office of issuance;

c) be in the English language; and

d) bear an authorized signature and official seal of the Issuing authority. The signature and official seal may be applied electronically.

4. The original C/O shall be forwarded by the exporter to the importer for submission to the customs authority of the importing Party. Copies shall be retained by the Issuing authority and the exporter.

5. Multiple goods declared on the same C/O shall be allowed, provided that each good is originating in its own right.

Article 8.

To implement Article 2 of Appendix I, the C/O shall specify the relevant origin conferring criteria.

Article 9.

Neither erasures nor superimpositions shall be allowed on the C/O. Any alteration shall be made by striking out the erroneous material and making any addition required. Such alterations shall be approved by a person authorized to sign the C/O and certified by the appropriate Issuing authority. Unused spaces shall be crossed out to prevent any subsequent addition.

Article 10.

1. The C/O shall be issued as near as possible to, but no later than three working days after, the date of exportation.

2. Where a Certificate of Origin has not been issued as provided for in Clause 1 due to involuntary errors or omissions or other valid causes, the C/O may be issued retroactively, but no longer than 12 months from the date of exportation, bearing the words "ISSUED RETROACTIVELY".

3. An Issuing authority of an intermediate Party shall issue a back-to-back C/O, if an application is made by the exporter while the good is passing through that intermediate Party, provided that:

a) a valid original C/O or its certified true copy is presented;

b) the period of validity of the back-to-back C/O does not exceed the period of validity of the original C/O;

c) the consignment which is to be re-exported using the back-to-back C/O does not undergo any further processing in the intermediate Party, except for repacking or logistics activities such as unloading, reloading, storing, or any other operations necessary to preserve them in good condition or to transport them to the importing Party;

d) the back-to-back C/O contains relevant information from the original C/O in accordance with the minimum data requirements in this Appendix IV; and

dd) The verification procedures in Articles 17 and 18 of this Appendix shall also apply to the back-to-back C/O.

Article 11.

In the event of theft, loss or destruction of a C/O, the manufacturer, producer, exporter or its authorized representative may apply to the Issuing authority for a certified true copy of the original C/O. The copy shall be made on the basis of the export documents in their possession and bear the words "CERTIFIED TRUE COPY". 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 12 months from the date of issuance of the original C/O.

PRESENTATION

Article 12.

For the purpose of claiming preferential tariff treatment, the importer shall submit to the Customs Authority at the time of import declaration the C/O and other documents as required, in accordance with the procedures of the Customs Authority or domestic laws and regulations of the importing Party.

Article 13.

The following time limits for the presentation of the C/O shall be observed:

1. the C/O form AANZ shall be valid for a period of 12 months from the date of issue and must be submitted to the Customs Authority of the importing Party within that period.

2. where the C/O is submitted to the Customs Authority of the importing Party after the expiration of the time limit prescribed in Clause 1 of this Article for its submission, such C/O shall still be accepted, subject to the importing Party s domestic laws, regulations or administrative practices, when failure to observe the time limit results from force majeure or other valid causes beyond the control of the importer and/or exporter; and

3. the Customs Authority of the importing Party may accept the C/O prescribed in Clause 2 of this Article, provided that the goods have been imported before the expiration of the time limit of that C/O.

Article 14.

The C/O shall not be required for:

1. goods originating in the exporting Party and not exceeding US$200.00 FOB value or such higher amount specified in the importing Party s domestic laws, regulations or administrative practices; or

2. goods sent through the post not exceeding US$200.00 FOB value or such higher amount specified in the importing Party s domestic laws, regulations or administrative practices, provided that the importation does not form part of one or more importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the submission of the C/O.

Article 15.

1. Where the origin of the good is not in doubt, the discovery of minor transcription errors or discrepancies in documentation shall not ipso facto invalidate the C/O, if it does in fact correspond to the goods submitted.

2. For multiple goods declared under the same C/O, a problem encountered with one of the goods listed shall not affect or delay the granting of preferential tariff treatment and customs clearance of the remaining goods listed in the C/O.

Article 16.

1. Each Party shall require that the Issuing authority, manufacturer, producer, exporter, importer, and their authorized representatives maintain for a period of not less than three years after the date of exportation or importation, as the case may be, all records relating to that exportation or importation which are necessary to demonstrate that the good for which a claim for preferential tariff treatment was made qualifies for preferential tariff treatment.  Such records may be in electronic form.

2. Information relating to the validity of the C/O shall be furnished upon request of the importing Party by an official authorized to sign the C/O and certified by the appropriate Issuing authority.

3. Any information communicated between the Parties concerned shall be treated as confidential and shall be used for the validation of C/O purposes only.

ORIGIN VERIFICATION

Article 17.

1. The Customs Authority of the importing Party may verify the eligibility of a good for preferential tariff treatment in accordance with its domestic laws, regulations or administrative practices.

2. If the Customs Authority of the importing Party has reasonable doubts as to the authenticity or accuracy of the information included in the C/O or other documentary evidence, it may:

a) institute retroactive checking measures to establish the validity of the C/O or other documentary evidence of origin;

b) request information from the relevant importer of a good for which preferential tariff treatment was claimed; and

c) issue written requests to the Issuing authority of the exporting Party for information from the exporter or producer.

3. A request for information in accordance with Point c Clause 2 of this Article shall not preclude the use of the verification visit provided for in Article 18 therein.

4. The recipient of a request for information under Clause 2 shall provide the information requested within a period of 90 days from the date the written request is made.

5. The Customs Authority of the importing Party shall provide written advice as to whether the goods are eligible for preferential tariff treatment to all the relevant parties within 60 days from receipt of information necessary to make a decision.

VERIFICATION VISIT

Article 18.

1. If the Customs Authority of the importing Party wishes to undertake a verification visit, it shall issue a written request to the Issuing authority of the exporting Party at least 30 days in advance of the proposed verification visit.

2. If the Issuing authority of the exporting Party is not a government agency, the Customs Authority of the importing Party shall notify the Customs Authority of the exporting Party of the written request to undertake the verification visit.

3. The written request referred to in Clauses 1 and 2 shall at a minimum include:

a) the identity of the Customs Authority issuing the request;

b) the name of the exporter or the producer of the exporting Party whose good is subject to the verification visit;

c) the date the written request is made;

d) the proposed date and place of the visit;

dd) the objective and scope of the proposed visit, including specific reference to the good subject to the verification visit; and

e) the names and titles of the officials of the Customs Authority or other relevant authorities of the importing Party who will participate in the visit.

4. The Issuing Authority/Body of the exporting Party shall notify the exporter or producer of the intended verification visit by the Customs Authority or other relevant authorities of the importing Party and request the exporter or producer to:

a) permit the Customs Authority or other relevant authorities of the importing Party to visit their premises or factory; and

b) provide information relating to the origin of the good.

5. The Issuing Authority/Body shall advise the exporter or producer that, should they fail to respond by a specified date, preferential tariff treatment may be denied.

6. The Issuing Authority/Body of the exporting Party shall advise the Customs Authority of the importing Party within 30 days of the date of the written request from the Customs Authority of the importing Party whether the exporter or producer has agreed to the request for a verification visit.

7. The Customs Authority of the importing Party shall not visit the premises or factory of any exporter or producer in the territory of the exporting Party without written prior consent from the exporter or producer.

8. The Customs Authority of the importing Party shall complete any action to verify eligibility for preferential tariff treatment and make a decision within 150 days of the date of the request to the Issuing Authority/Body prescribed in Clause 1 of this Article.  The Customs Authority of the importing Party shall provide written advice as to whether goods are eligible for preferential tariff treatment to the relevant parties within ten days of the decision being made.

9. Parties shall maintain the confidentiality of information classified as confidential collected in the process of verification and shall protect that information from disclosure that could prejudice the competitive position of the person who provided the information.  The information classified as confidential may only be disclosed to those authorities responsible for the administration and enforcement of origin determination.

SUSPENSION OF PREFERENTIAL TARIFF TREATMENT

Article 19.

1. The Customs Authority of the importing Party may suspend preferential tariff treatment to a good that is the subject of an origin verification action under this Appendix for the duration of that action or any part thereof.

2. The importing Party 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.

3. In the event that a determination is made by the Customs Authority of the importing Party that the good qualifies as an originating good of the exporting Party, any suspended preferential tariff treatment shall be reinstated.

Article 20.

When the destination of any goods exported to a specified Party is changed after their export from the exporting Party, but before clearance by the importing Party, the exporter, manufacturer, producer or its authorized representative shall apply in writing to the Issuing Authority/Body for a new C/O for the goods changing destination.  The application shall include the original C/O relating to the goods.

Article 21.

For the purpose of implementing Article 14 of Appendix I where transportation is effected through the territory of any non-Party, the following shall be provided to the Customs Authority of the importing Party:

1. A through Bill of Lading issued in the exporting Party.

2. A Certificate of Origin issued by the relevant Issuing Authority/Body of the exporting Party, unless not required pursuant to Article 14 of this Appendix.

3. A copy of the original commercial invoice in respect of the good.

4. Supporting documents in evidence that the requirements of Article 14 of Appendix I have been complied with.

Article 22.

1. The Customs Authority of the importing Party may accept C/O in cases where the sales invoice is issued either by a company located in a third country or by an exporter for the account of that company, provided that the goods meet the requirements of Appendix I.

2. The words "SUBJECT OF THIRD-PARTY INVOICE(name of company using the invoice)" shall appear on the C/O.

GOODS IN TRANSPORT OR STORAGE

Article 23.

Originating goods which are in the process of being transported from the exporting Party to the importing Party, or which are in temporary storage in a bonded area in the importing Party, should be accorded preferential tariff treatment if they are imported into the importing Party on or after the date of entry into force of this Agreement, subject to the submission of a C/O issued retroactively to the Customs Authority of the importing Party and subject to domestic laws, regulations or administrative practices of the importing Party./.

APPENDIX IV

MINIMUM DATA REQUIREMENTS
(Issued together with Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of Industry and Trade on implementation of Rules of origin in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area)

1. Exporter details: the name, address and contact details of the exporter.

2. Shipment details (a separate application must be made for each shipment):

a) Consignee name and address;

b) Sufficient details to identify the consignment, such as importer’s purchase order number, invoice number and date and Air Way Bill or Sea Way Bill or Bill of Lading;

c) Port of discharge, if known.

3. Full description of goods:

a) Detailed description of the goods, including HS Code (6-digit level), and if applicable, product number and brand name;

b) The relevant origin conferring criteria;

c) FOB value subject to a RVC requirement.

4. Certification by Issuing authority:

Certification by Issuing authority that, based on the evidence provided, the goods specified in the C/O meet all the relevant requirements of Appendix I.

 5. C/O number:

A unique number is assigned to the C/O by the Issuing authority./.

APPENDIX V-A

C/O FORM AANZ
(Issued together with Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of Industry and Trade on implementation of Rules of origin in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area)

Original (Duplicate/Triplicate)

OVERLEAF NOTES

1. Countries which accept this form for the purpose of preferential treatment under the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area (the Agreement):

Australia     Brunei Darussalam     Cambodia       Indonesia      Lao PDR     Malaysia

Myanmar    New Zealand               Philippines     Singapore      Thailand      Viet Nam

(herein after individually referred to as a Party)

2.CONDITIONS:To be eligible for the preferential treatment under the AANZFTA, goods must:

a. Fall within a description of products eligible for concessions in the importing Party;

b. Comply with all relevant provisions of Chapter 3 (Rules of Origin) of the Agreement.

3.EXPORTER AND CONSIGNEE:Details of the exporter of the goods (including name, address and country) and consignee (name and address) must be provided in Box 1 and Box 2, respectively.

4.DESCRIPTION OF GOODS:The description of each good in Box 7 must include the Harmonized Commodity Description and Coding System (HS) subheading at the 6-digit level of the exported product, and if applicable, product name and brand name. This information should be sufficiently detailed to enable the products to be identified by the customs officer examining them.

5.ORIGIN CRITERIA: For the goods that meet the origin criteria, the exporter should indicate in Box8 of this Form, the origin criteria met, in the manner shown in the following table:

6.EACH GOOD CLAIMING PREFERENTIAL TARIFF TREATMENT MUST QUALIFY IN ITS OWN RIGHT:It should be noted that all the goods in a consignment must qualify separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are exported.

7.FOB VALUE:For Consignments to all Parties where the origin criteria include a Regional Value Content requirement:

• An exporter from an ASEAN Member State must provide in Box 9 the FOB value of the goods

• An exporter from Australia or New Zealand can complete either Box 9 or provide a separate “Exporter Declaration” stating the FOB value of the goods.

The FOB value is not required for consignments where the origin criteria do not include a Regional Value Content requirement. In the case of goods exported from and imported by Cambodia and Myanmar, the FOB value shall be included in the Certificate of Origin or the back-to-back Certificate of Origin for all goods, irrespective of the origin criteria used, for two (2) years from the date of entry into force of the First Protocol or an earlier date as endorsed by the Committee on Trade in Goods.

8.INVOICES:Indicate the invoice number and date for each item. The invoice should be the one issued for the importation of the good into the importing Party.

9.SUBJECT OF THIRD PARTY INVOICE:In cases where invoices used for the importation are issued in a third country, in accordance with Rule 22 of the Operational Certification Procedures, the “SUBJECT OF THIRD-PARTY INVOICE” box in Box 13 should be ticked (P)and the name of the company issuing the invoice should be provided in Box 7 or, if there is insufficient space, on a continuation sheet. The number of the invoices issued by the manufacturers or the exporters and the number of the invoices issued by the trader (if known) for the importation of goods into the importing Party should be indicated in Box 10.

10.BACK-TO-BACK CERTIFICATE OF ORIGIN:In the case of a back-to-back certificate of origin issued in accordance with paragraph 3 of Rule 10 of the Operational Certification Procedures, the back-to-back certificate of origin in Box 13 should be ticked (P).

11.CERTIFIED TRUE COPY:In case of a certified true copy, the words “CERTIFIED TRUE COPY” should be written or stamped on Box 12 of the Certificate with the date of issuance of the copy in accordance with Rule 11 of the Operational Certification Procedures.

12.FOR OFFICIAL USE:The Customs Authority of the Importing Party must indicate (P) in the relevant boxes in Box 4 whether or not preferential tariff treatment is accorded.

13.BOX 13:The items in Box 13 should be ticked (P), as appropriate, in those cases where such items are relevant to the goods covered by the Certificate.

APPENDIX V-B

CONTINUATION SHEET
(Issued together with Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of Industry and Trade on implementation of Rules of origin in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area)

APPENDIX V-C

EXPORTER DECLARATION ON FREE-ON-BOARD VALUE OF GOODS
(Issued together with Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of Industry and Trade on implementation of Rules of origin in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area)

EXPORTER DECLARATION
ASEAN-AUSTRALIA-NEW ZEALAND FREE TRADE AREA
FREE-ON-BOARD VALUE OF GOODS

“I…………………………………….(name ofexporter representative) of ……………………………. ……………………………………………………………(name of exporter company) declare that the Free-on-Board (FOB) value of the goods included on Certificate of Origin Number .……………… …………................(insert C/O number) exported from [Australia / New Zealand] to …………….. ………………………(name of importing country)is as below.

NOTE: The FOB value should be separately stated for each line of goods listed on the Certificate of Origin.

(insert additional lines as necessary)

………………………………………….

(Signature of exporter representative)

………………………………………….

(Name of exporter representative)

………………………………………….

(Name of exporter)

………………………………………….

(Date)

APPENDIX VI

C/O DECLARATION
(Issued together with Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of Industry and Trade on implementation of Rules of origin in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area)

C/O shall be made in the English language and print form (other than the case prescribed in Clause 15 below). The statements in the C/O correspond to appropriate supporting documents and other relevant information prescribed in Article 5 and Article 6 of this Circular. C/O details:

1. Box 1: Exporter’s name, address and importing country (Vietnam).

2. Box 2: Consignee’s name, address, country.

3. Top right box: C/O number (inserted by Issuing authority).  The number consists of 13 digits, which divide into 5 groups, in particular:

a) Group 1: the abbreviated name of the exporting Party which is Vietnam, including 02 letters “VN”;

b) Group 2: the abbreviated name of the importing Party under the Agreement AANZFTA, including the following 02 letters:

c) Group 3: the year of issue of the C/O, including 02 letters. For example: the year of issue is 2009, then inserts “09”;

c) Group 4: the Issuing authority’s name, including 02 letters. List of Issuing authorities is specified in Appendix VIII. This list shall be frequently updated by the Ministry of Industry and Trade in the event of change of any Issuing authority;

dd) Group 5: the number order of the C/O, including 05 letters;

e) There is a dash “-“between groups 1 and 2. There is a slash “/“between groups 3, 4 and 5.

For example: If the Chamber of Foreign Trade Management in Ho Chi Minh City area issued the No. 6 C/O for an export consignment  to New Zealand in 2009, the number of this C/O is: VN-NZ09/02/00006.

4. Box 3: date of departure, mean of transport (if sent by an aircraft then check “By air”, if sent by seaway then check the vessel’s name) and port of discharge.

5. Box 4: the Customs Authority at the port or place of entry shall check in appropriate box.

6. Box 5: the item number (if multiple goods are declared on the same C/O, each item shall have a specified number).

7. Box 6: marks and numbers on packages.

8. Box 7: number and kind of packages, description of goods (including HS Code (6-digits) and brand name (if applicable)).

9. Box 8: Origin conferring criterion:

10. Box 9: quantity (gross weight or other measurement) and FOB value.

The FOB value is required where the origin criteria include a RVC requirement as follows:

- An exporter from an ASEAN member state must provide in Box 9 the FOB value of the goods;

- An exporter from Australia or New Zealand can complete either Box 9 or provide a separate “Exporter Declaration” stating the FOB value of the goods.

In case of goods exported from and imported by Cambodia and Myanmar, the FOB value shall be included in the C/O or the back-to-back C/O for all goods, irrespective of the origin criteria used, for two (2) years from the date of entry into force of the First Protocol or an earlier date as endorsed by the Committee on Trade in Goods.

11. Box 10: invoice number(s) and date of invoice(s) issued for importations into the importing country.

12. Box 11:

- Line 1: insert name of exporting country.

- Line 2: insert name of importing country.

- Line 3: insert place and date, name, signature and company of authorized signatory.

13. Box 12 (for the Issuing authority):  insert place and date, signature and stamp of authorize Issuing authority.

In case of granting certified true copy of original C/O, the words “CERTIFIED TRUE COPY” and date of issue shall be typed or stamped on the Box 12 of C/O as prescribed in Article 11 of Appendix III.

14. Box 13:

- Tick (P) in the box “Back-to-back Certificate of Origin” in case an Issuing authority of an immediate country grants a back-to-back C/O as prescribed in Clause 3 Article 10 of Appendix III;

-  Tick (P) in the box “Subject of third-party invoice” in cases where invoices are issued by a company whose headquarters is in a third country or an exporter for the account of that company in accordance with Article 12 of Appendix III. The number of the invoices issued by the manufacturers or the exporters and the number of the invoices issued by the trader (if known) for the importation of goods into the importing Party should by indicated in Box 10;

- Tick (P) in the box “Issued Retroactively” in the event of involuntary errors or omissions or other valid causes as provided for in Clause 2 Article 10 of Appendix III;

- Tick (P) in the box “De Minimis” if the goods are subject to Clause 1 Article 8 of Appendix I;

- Tick (P)in the box “Accumulation” in case where the good which complies with the origin requirements provided in a Party and which is used in a Party as material in the production of another good as prescribed in Article 6 of Appendix I.          

15. Other guidance:

- In case there is insufficient space on the C/O, a continuation sheet prescribed in Appendix V-B may be used;

- For multiple goods declared on the same C/O, if any good is not eligible for preferential tariff treatment, the Customs Authority shall tick in the box 4 and such good shall be circled or ticked in the box 5.

- Box 13 may be ticked by hand or by computer./.

APPENDIX VII

APPLICATION FOR C/O
(Issued together with Circular No.31/2015/TT-BCT dated September 24, 2015 of the Ministry of Industry and Trade on implementation of Rules of origin in the Agreement establishing the Asean – Australia – New Zealand Free Trade Area)

APPENDIX VIII

LIST OF ISSUING AUTHORITIES
(Issued together with the Circular No. 31/2015/TT-BCT dated September 24, 2015 of the Ministry of Industry and Trade on implementation of Rules of origin in the Agreement establishing the Asean – Australia – New Zealand Free Trade Area)