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Công văn 139/TCHQ-GSQL Hướng dẫn thực hiện quy định mới về C/O mẫu D

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BQ TAI eHiNH TONG eve HAI QUAN

Si\:139 /TeHQ-GSQL

V/v hu&ng diln thl,l'c hin quy djnh m&i v C/O milu D

eQNG HOA xA HQ! CHU NGHiA VIT NAM

D\)c Ip - T., do - H,nb phuc

Ha N!J i. ngay 07than,,Ol,,am .zat4


Kinh gui : C\lc Hai quan cac llnh, lhilnh ph6.


Tren ca s& c6ng van s6 628 / XNK - XXHH cua C\IC Xui\1 nhp khfru - Bi) Cong Thuang vil vic lriiln khai k€1 qua cui)c h9p li\n lhu 13 Tiilu ban xmll xu ATIGA, T6ng C\JC Hai quan hu&ng dfui tb\fc hin nhu sau:

  1. Vic ghi lrl gia FOB lren C/O mil.u D dm;rc phal hilnh kil tir ngily 01/01/2014 duqc lh\fc hin nhu sau:

    • Chi ghi lrl gia FOB d6i v&i nhilng ml hang ap d1mg lieu chi xut\1 xu ham

      luqng gia lrl khu V\fC (RVC);

    • Trang lruimg hqp C/O mil.u D do cac nu&c Asean ct\p cho hang h6a xmlt khfru sang Campuchia vii Myanmar , C/O milu D do Campuchia vii Myanmar cdp: vfui ghi lrl gia FOB d6i v&i lftl ca cac lo?i lieu chi xut\1 xu nhu xudl xu thuli.n my (WO), ham luqng gia trl khu V\fC RVC, lhay d6i ma s6 hang h6a (CTC), c6ng do?n gia cong ch.l bi.ln C\I thil (SP) va tieu chi k.lt hqp, d.ln ngay 31/3/2016.

  2. Vic su d11ng C/O milu D hin hilnh va C/O miiu D sua d6i:

- CIO miiu D sua d6i la C/O chi yeu cii.u ghi tri gia FOB t?i o s6 9 khi hang h6a c6 lieu chi xui\t xu RVC, (milu C/0 sua dbi duqc gui kem lheo diiy).

  • Chi\p nh ca C/O mfru D sua d6i va C/O miiu D hin hilnh duqc cdp tir

    ngay 01/01/2014 d.ln 30/6/2014.

  • C/O miiu D hin hanh duqc ci\p ti.r ngay 01/7/2014 se khong c6 gia trj hiu l\fc. Nhilng C/O mil.u D hin hilnh da duqc ct\p tru&c ngay 011712014 vfui duqc xem xel chi\p nh trong thiJi h?D hiu lµc cua C/O ( 01 nam kil ti.r ngily ct\p).

  • Campuchia va Myanmar viln duy tri vic ct\p C/O miiu D hin hilnh d€n ngily 31/3/2016.

T6ng C\JC Hai quan thong bao dil cac dan vj bi€t, lhµc hin./. V

N<li nh9n: KT. TONG CVC TRUONG

- Nhu tren; PHO TONG CVC TRU ' G

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M BQ COng Thuong ( Cµc XNK), (d@ ph6i hqp);

- Luu: VT, GSQL (lb).

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ANNEX 7

Original (Duplicate / Triplicate)


' Goods consigned from !Exporter's business name.

address, country)


Reference No.

ASEAN TRADE IN GOODS AGREEMENT / ASEAN INDUSTRIAL COOPERATION SCHEME CERTIFICATE OF ORIGIN

(Combined Declaration and Certificate)


FOR M D

Issued in

!Country)

Sea Overleaf Notes

2. Goods consigned to !Consignee's name, address,

country)


3. Means of transport and route (as far as known)


Departure date


Vessel's name / Aircraft etc.


Port of Discharge


4. For Official Use


D Preferential Treatment Given Under ASEAN Trade in Goods Agreement


D Preferential Treatment Given Under ASEAN Industrial Cooperation Scheme

D Pref erential Treatment Not Given IPleasa

s1ate reason / s)


······································-··- -

Signature of Authorised Signatory of !he Importing Country

5 Item number

6. Marks and numbers on packages

7. Number and type of packages, description of goods !including quantity where appropriate and HS number of the importing

country)

6 Origin criterion lsee Overleaf Notes)

9. Gross weight or other quantity and value IFOBI where RVC is applied

'°·Number and date of

invo;ce>

".Oeclaration by the exporter

The undersigned hereby declares that the above details and statement are correct; that all the goods were produced 1n


.................... ........... ......... ...........

<Country)

and that they comply with the origin requirements specified for these goods in the ASEAN Trade in Goods Agreement for the goods exported to


llmporting Country)


···- .................................. ......... .... ......

Place and date, signatur& of authorised signatory

"·Certification

It is hereby certified, on the basis of control

carried out, that the declaration by the exporter is correct.


.. ............ ...................... .... ...........

Place and date, signature and stamp of certifying authority

"a Third Country Invoicing 0 Exhibition

0 Accumulation 0 De Minim1s


0 Back-to·Back CO 0 Issued Retroactivaly


0 Panial Cumulation

430


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2

OVERLEAF NOTES


1. Member States which accept this form for the purpose of preferential

Agreement (ATIGA) or the ASEAN Industrial Cooperation (AICO) Scheme:

BRUNEI DARUSSALAM CAMBODIA

LAO PDR MALAYSIA

PHILIPPINES SINGAPORE

VIETNAM


treatment under the ASEAN Trade in Goods


INDONESIA MYANMAR THAILAND


  1. CONDITIONS: The main conditions for admission to the preferential treatment under the ATIGA or the AICO Scheme are

    that goods sent to any Member States 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.

  2. 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 shown in the following table:


    Circumstances of production or manufacture in the first country named in Box 11 of this form


    Insert in Box 8

    (•) Goods wholly obtained or produced in the exporting Member State satisfying Article 27 (Wholly Obtained) of the ATIGA

    "WO"


    (o) Goods satisfying paragraph 2 of Article 30 (Partial Cumulation) of the ATlGA


    Percentage of Regional Value Content, example "40%"

    The actual CTC rule, example "CC" or 'CTH" or 'CTSH"

    'SP"

    The actual combination criterion, example 'CTSH + 35%"

    'PC x%', where x would be the percentage of Regional Value Content of less than 40%, example 'PC 25%'

    1. Goods satisfying Article 28 (Non-wholly obtained) of the ATIGA

      • Regional Value Content

      • Change in Tariff Classification

      • Specific Processes

      • Combination Criteria

  3. EACH ARTICLE MUST QUALIFY: 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.

  4. DESCRIPTION OF PRODUCTS: The description of products must be sufficiently detailed to enable the products to be

    identified by the Customs Officers examhhg them. Name of manufacturer and any trade mark shall also be specified.

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

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


  7. 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.

  8. 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 or marked appropriately in box 5.

  9. 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 (../).

  1. EXHIBITIONS: In cases where goods are sent from the 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" box should be ticked (.J) and the name and address of the exhibition indicated in box 2.

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

  3. 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 licked (../).

  4. PARTIAL CUMULATION (PC): If the Regional Value Content of the material is less than forty percent (40%), the Certificate of Origin (Form 0) may be issued for cumulation purposes, in accordance with paragraph 2 of Article 30 of the ATIGA, the "Partial Cumulation" box should be ticked (.J).

  5. 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 (../}.

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