Công văn 1744/TCHQ-GSQL của Tổng cục Hải quan về việc C/O mẫu D cấp cho hàng hóa xuất nhập khẩu tại chỗ

To: Customs Departments of Provinces and Cities

 The General Department of Customs has recently received some Official Letters from the Customs units and enterprises of problems relating to C/O form D delivered to the on-spot    import/export goods which is issued by Vietnam authorized agencies and the preference considered in this case. To implement consistently, the General Department of Customs provide guidance as follow:

1. According to the Official Letter No. 2497/BCT-XNK of 23/3/2011, the Ministry of Industry and Trade continues to issue C/O for the on-spot import/export goods in case the enterprises send requirements since the last moment until other regulations have been made. Therefore, the Ministry of Industry and Trade requests the Customs units to examine and consider special preference for the C/O on-spot import/export goods provided by the authorized agencies according to the current regulations for the C/O on-spot import/export goods provided by member states of Free Trade Agreement.

2. In case the on-spot import/export goods achieve the cumulative origin (at least ASEAN RVC 40%) and satisfy full of requirements, C/O will be issued to obtain preference according to the origin regulations of the Free Trade Agreement.

In the Section 2, Article 6; Annex 1 and Annex 6 of Circular No. 21/2010/TT-BTC of 17/5/2010 of the Ministry of Industry and Trade implementing the rules of origin in the ASEAN Trade in Goods Agreement (ATIGA) with specific rules ofpartial cumulation. Accordingly, C/O form D issued for goods having a Regional Value Content (RVC) only from 20% to fewer than 40% (specific RVC detailed in Table 8) will be marked in the section of “Partial Cumulation” in Table 13 and non-preferred goods.

The General Department of Customs offers the notices in order that the customs units gets and implement./.