Công văn 139/TCHQ-GSQL của Tổng cục Hải quan về việc hướng dẫn thực hiện quy định mới về C/O mẫu D
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thuộc tính Công văn 139/TCHQ-GSQL
Cơ quan ban hành: | Tổng cục Hải quan |
Số công báo: | Đã biết Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Số công báo. Nếu chưa có tài khoản Quý khách đăng ký tại đây! |
Số hiệu: | 139/TCHQ-GSQL |
Ngày đăng công báo: | Đang cập nhật |
Loại văn bản: | Công văn |
Người ký: | Vũ Ngọc Anh |
Ngày ban hành: | 07/01/2014 |
Ngày hết hiệu lực: | Đang cập nhật |
Áp dụng: | |
Tình trạng hiệu lực: | Đã biết Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Tình trạng hiệu lực. Nếu chưa có tài khoản Quý khách đăng ký tại đây! |
Lĩnh vực: | Xuất nhập khẩu |
tải Công văn 139/TCHQ-GSQL
BỘ TÀI CHÍNH TỔNG CỤC HẢI QUAN ---------------- Số: 139/TCHQ-GSQL V/v:Hướng dẫn thực hiện quy định mới về C/O mẫu D | CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự do - Hạnh phúc ---------------------- Hà Nội, ngày 07 tháng 01 năm 2014 |
Nơi nhận: - Như trên; - Bộ Công Thương (Cục XNK), (để phối hợp); - Lưu: VT, GSQL (3b). | KT. TỔNG CỤC TRƯỞNG PHÓ TỔNG CỤC TRƯỞNG Vũ Ngọc Anh |
1. 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)
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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 | ||||||||||
□ | Preferential Treatment Given Under ASEAN Trade in Goods Agreement | ||||||||||
□ | Preferential Treatment Given Under ASEAN Industrial Cooperation Scheme | ||||||||||
□ | Preferential Treatment Not Given (Please state reason/s) | ||||||||||
................................ Signature of Authorised Signatory of the 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) | 8. Origin criterion (see Overleaf Notes) | 9. Gross weight or other quantity and value (FOB) where RVC is applied | 10. Number and date of invoices | ||||||
11. Declaration by the exporter The undersigned hereby declares that the above details and statement are correct; that all the goods were produced in ......................................... (Country) and that they comply with the origin requirements specified for these goods in the ASEAN Trade in Goods Agreements for the goods exported to ............................................... (Importing Country) .......................................... Place and date, signature of authorised signatory | 12. 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 | ||||||||||
13 □ Thrid Country Invoicing □ Accumulation □ Back-to-Back CO □ Partial Cumulation | □ Exhibition □ De Minimis □ Issued Retroactively | ||||||||||
BRUNEI DARUSSALAM LAO PDR PHILIPPINES VIETNAM | CAMBODIA MALAYSIA SINGAPORE | INDONESIA MYANMAR THAILAND |
Circumstances of production or manufacture in the first country named in Box 11 of this form | Insert in Box 8 |
(a) Goods wholly obtained or produced in the exporting Member State satisfying Article 27 (Wholly Obtained) of the ATIGA | "WO" |
(b) Goods satisfying Article 28 (Non-wholly obtained) of the ATIGA • Regional Value Content • Change in Tariff Classification • Specific Processes • Combination Criteria (c) Goods satisfying paragraph 2 of Article 30 (Partial Cumulation) of the ATIGA | 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%" |
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 13thmeeting 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)
1. Goods consigned from (Exporter s business name, address, country)
| Reference No. ASEAN TRADE IN GOODS AGREEMENT/
| ||||||||||
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 | ||||||||||
□ | Preferential Treatment Given Under ASEAN Trade in Goods Agreement | ||||||||||
□ | Preferential Treatment Given Under ASEAN Industrial Cooperation Scheme | ||||||||||
□ | Preferential Treatment Not Given (Please state reason/s) | ||||||||||
................................ | |||||||||||
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) | 8. Origin criterion (see Overleaf Notes) | 9. Gross weight or other quantity and value (FOB) where RVC is applied | 10. Number and date of invoices | ||||||
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11. Declaration by the exporter The undersigned hereby declares that the above details and statement are correct; that all the goods were produced in ......................................... and that they comply with the origin requirements specified for these goods in the ASEAN Trade in Goods Agreements for the goods exported to ...............................................
.......................................... | 12. Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.
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13 □ Third Country Invoicing □ Accumulation □ Back-to-Back CO □ Partial Cummulation |
□ Exhibition □ De Minimis □ Issued Retroactively | ||||||||||
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:
BRUNEI DARUSSALAM | CAMBODIA | INDONESIA |
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:
Circumstances of production or manufacture in the first country named in Box 11 of this form | Insert in Box 8 |
(a) Goods wholly obtained or produced in the exporting Member State satisfying Article 27 (Wholly Obtained) of the ATIGA | "WO" |
(b) Goods satisfying Article 28 (Non-wholly obtained) of the ATIGA • Regional Value Content
• Change in Tariff Classification
• Specific Processes
• Combination Criteria
(c) Goods satisfying paragraph 2 of Article 30 (Partial Cumulation) of the ATIGA |
Percentage of Regional Value Content, example "40%"
The actual CTC rule, example "CC" or "CTH" or "CTSH"
The actual combination criterion, example "CTSH + 35%" |
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 (√).
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