Official Dispatch No. 139/TCHQ-GSQL dated January 07, 2014 of the General Department of Customs on guiding implementation of new regulation on C/O form D

THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS

Official Dispatch No.139/TCHQ-GSQL dated January 07, 2014 of the General Department of Customs on guiding implementation of new regulation on C/O form D

Respectfully to:Customs Departments of provinces and cities

On the basis of official dispatch No. 628/XNK-XXHH of Department of Export and Import - the Ministry of Industry and Trade, on carrying out result of 13^thmeeting of ATIGA Origin Sub-Division, General Department of Customs guides implementation as follows:

1. The filling of FOB value in C/Os form D which are issued from January 01, 2014 shall implement as follows:

- Only writing the FOB price for commodities applying origin criteria of regional value content (RVC);

- In case of C/O form D issued by Asian Countries for goods exported to Cambodia and Myanmar, C/O form D issued by Cambodia and Myanmar: Still write FOB price for all origin criteria such as wholly-obtained origin (WO), regional value content RVC, code transfer criteria (CTC), specific processing stage (SP) and combined criteria, until March 31, 2016.

2. Use of prevailing C/O form D and C/O form D amended:

- The amended C/O form D means C/O that only require to fill FOB value in cell No.9 when goods have RVC origin criteria, (form of amended C/O is enclosed below).

- Both prevailing C/Os form D and C/Os form D amended which are issued from January 01, 214 to June 30, 2014 shall be accepted.

- All prevailing C/Os form D issued from July 01, 2014 shall be no longer valid. The prevailing C/Os form D which have been issued before July 01, 2014 are still considered for acceptance in the validity term of C/Os (01 year from the issue day).

- Cambodia and Myanmar still maintain grant of prevailing C/O form D till March 31, 2016.

The General Department of Customs notifies units for implementation.

For the General Director

Deputy General Director

Vu Ngoc Anh

ANNEX 7

Original (Duplicate/Triplicate)

OVERLEAF NOTES

1. Member States with accept this form for the purpose of preferential treatment under the ASEAN Trade in Goods Agreement (ATIGA) of the ASEAN Industrial Cooperation (AICO) Scheme:

2. CONDITIONS: The main conditions for admission to the preferential treatment under the ATIGA or the AICO Scheme are that goods sent to any Member State listed above must:

(i) fall within a description of products eligible for concessions in the country of destination;

(ii) comply with the consignment conditions in accordance with Article 32 (Direct Consignment) of Chapter 3 of the ATIGA; and

(iii) comply with the origin criteria set out in Chapter 3 of the ATIGA.

3. ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter and/or producer must indicate in Box 8 of this Form, the origin criteria met, in the manner show in the following table:

4. EACH ARTICLE MUST QUANLIFY: 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 sent.

5. DESCRIPTION OF PRODUCTS: The description of products must be sufficiently detailed to enable the products to be identified by the Customs Officers examining them. Name of manufacturer and any trade mark shall also be specified.

6. HARMONISED SYSTEM NUMBER: The Harmonised System number shall be that of in ASEAN Hamonised Tariff Nomenclature (AHTN) Code of the importing Member State.

7. EXPORTER: The term "Exporter" in Box 11 may include the manufacturer or the producer.

8. FOR OFFICIAL USE: The Customs Authority of the importing Member State must indicate (√) in the relevant boxes in column 4 whether or not preferential treatment is accorded.

9. MULTIPLE ITEMS: For multiple items declared in the same Form D, if preferential treatment is not granted to any of the items, this is also to be indicated accordingly in box 4 and the item number circled of marked appropriately in box 5.

10. THIRD COUNTRY INVOICING: In cases where invoices are issued by a third country, "the Third Country Invoicing" box should be ticked (√) and such information as name and country of the company issuing the invoice shall be indicated in box 7.

11. BACK-TO-BACK CERTIFICATE OF ORIGIN: In cases of Back-to-Back CO, in accordance with Rule 11 (Back-to-Back CO) of Annex 8 of the ATIGA, the "Back-to-Back CO" box should be ticked (√).

12. EXHIBITIONS: In case where goods are sent from exporting Member State for exhibition in another country and sold during or after the exhibition for importation into a Member State, in accordance with Rule 22 of Annex 8 of the ATIGA, the "Exhibitions" should be ticked (√) and the name and address of the exhibition indicated in box 2.

13. ISSUED RETROACTIVELY: In exception cases, due to involuntary errors or omissions or other valid causes, the Certificate of Origin (Form D) may be issued retroactively, in accordance with paragraph 2 of Rule 10 of Annex 8 of the ATIGA, the "Issued Retroactively" box should be ticked (√)

14. ACCUMULATION: In cases where goods originating in a Member State are used in another Member State as materials for finished goods, in accordance with paragraph 1 of Article 30 of the ATIGA, the "Accumulation" box should be ticked (√).

15. PARTIAL CUMULATION (PC): If the Regional Value Content of the material is less than forty percent (40%), the Certificate of Origin (Form D) may be issued for cumulating purposes, in accordance with paragraph 2 of Article 30 of the ATIGA, the "Partial Cumulating" box should be ticked (√).

16. DE MINIMIS: If a good that does not undergo the required change in tariff classification does not exceed ten percent (10%) of the FOB value, in accordance with Article 33 of the ATIGA, the "De Minimis" box should be ticked (√).