Thông tư 38/2018/TT-BCT thực hiện chứng nhận xuất xứ hàng hóa theo chế độ ưu đãi thuế quan phổ cập Liên minh châu Âu, Na Uy, Thụy Sỹ và Thổ Nhĩ Kỳ

THE MINISTRY OF INDUSTRY AND TRADE

Circular No. 38/2018/TT-BCT dated October 30, 2018 of the Ministry of Industry and Trade onprescribing certification of origin of goods under the generalized system of preferences of the European Union, Norway, Switzerland and Turkey

Pursuant to the Law on foreign trade management dated June 12, 2017;

Pursuant to the Government’s Decree No. 98/2017/ND-CP dated August 18, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018 on guidelines for the Law on foreign trade management in terms of origin of goods;

At the request of the Director of the Import-Export Department;

The Minister of Industry and Trade promulgates a Circular prescribing certification of origin of goods under the Generalised System of Preferences of the European Union, Norway, Switzerland and Turkey.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides regulations on certification of origin of goods under the Generalised System of Preferences (hereinafter referred to as “GSP”) of the European Union, Norway, Switzerland and Turkey.

Article 2. Subjects of application

This Circular applies to:

1.Exporters;

2.Relevant regulatory authorities, organizations and individuals.

Article 3. Interpretation of terms

1.“GSP certification of origin”means a series of procedures carried out by an exporter to declare and affirm the originating status of goods exported to the European Union, Norway, Switzerland or Turkey.

2.“GSP proof or origin”means a commercial document issued by an exporter to declare and certify that the goods to which the document relates are considered originating according to the applicable GSP rules of origin;

3.“REX number”means the registration number assigned to an exporter for use when carrying out GSP certification of origin procedures.

4.“REX number-issuing authority”means a regulatory authority or an organization that is authorized or assigned by the Ministry of Industry and Trade to receive and process applications for REX number.

Chapter II

APPLICATION FOR AND REVOCATION OF REX NUMBER

Article 4. Application for REX number

1.Exporters that wish to enjoy benefits from the preferential tariff treatment on their goods exported to the European Union, Norway, Switzerland or Turkey must apply for the REX number to the REX number-issuing authority and release statement on origin according to the GSP’s provisions.

2.Exporter profiles used to register for the REX number shall comply with provisions laid down in Article 13 of the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018 and guidance provided by the REX number-issuing authority.

3.An exporter that has carried out procedures for registration of exporter (trader) profiles as regulated in Article 13 of the Decree No. 31/2018/ND-CP and wishes to apply for the REX number to the competent authority processing his application for registration of exporter profiles, he is not required to re-submit the exporter profiles to apply for the REX number as prescribed in Clause 2 of this Article.

4.Within 6 months from the date of entry into force of this Circular, the REX number-issuing authority shall publicly announce the web address so that exporters may decide to apply for the REX number through the website or by sending the application directly to the REX number-issuing authority. After 6 months from the date of entry into force of this Circular, any applications for the REX number must be submitted electronically.

5.In case goods exported to the European Union, Norway, Switzerland or Turkey under an export entrustment contract, the trustee is not allowed to use his REX number to grant the GSP statement on origin for goods of the trustor.

6.Structure of the REX number shall conform to GSP’s provisions and instructions of the REX number-issuing authority.

7.If total value of a shipment of goods exported under the GSP does not exceed 6,000 (six thousand) EUR (determined according to the ex-factory price), the exporter is not required to apply for the REX number as regulated in this Article when declaring and affirming the originating status of that shipment.

Article 5. Revocation of REX number

1.An exporter shall have the REX number revoked in one of the following circumstances:

a) The company is dissolved or declared bankrupt in accordance with applicable laws;

b) The exporter does not intend to export goods qualifying preferential treatment under the GSP;

c) The exporter does not meet the conditions required by the GSP;

d) The exporter provides incorrect information about the origin of goods;

dd) The exporter intentionally forges the statement on origin;

e) The exporter fails to keep his data up to date as regulated in Clause 5 Article 11 hereof;

g) The exporter repeats the fault that he fails to provide sufficient information as regulated or fails to publish GSP statement on origin and other documents concerning the shipment as regulated in Clause 5 Article 6 hereof after he was warned by the REX number-issuing authority in writing or in another form of equivalent legal validity;

h) The exporter commits other violations against laws or origin-related frauds.

2.The REX number-issuing authority shall take charge of revoking the REX number. Information concerning the revoked REX number shall be kept by the REX number-issuing authority within a period of 10 years from the ending day of the year in which such revocation is made.

3.If the revocation of a REX number is done inconsistently with regulations, the REX number-issuing authority shall inform the relevant exporter to reuse that REX number and be allowed to retrospectively issue statements on origin for shipments of goods exported to the European Union, Norway, Switzerland or Turkey during the period of revocation.

4.In addition to penalties imposed for violations in accordance with applicable regulations on origin of goods, the exporter that commits any violation mentioned in Point c through g Clause 1 of this Article shall only apply again for a new REX number after 30 days from the date of revocation.

5.In addition to penalties imposed for violations in accordance with applicable regulations on origin of goods, the exporter that commits the violation mentioned in Point h Clause 1 of this Article shall only apply again for a new REX number after 180 days from the date of revocation.

6.The application for a new REX number as regulated in Clause 4 and Clause 5 of this Article shall be carried out in accordance with regulations in Article 4 hereof after the relevant exporter has remedied the situation which led to the revocation and sent a written commitment that he never repeats this situation to the REX number-issuing authority. The exporter shall use the new REX number for issuing statements on origin of goods exported to the European Union, Norway, Switzerland or Turkey but be not allowed to use this REX number for retrospectively issuing statements on origin for shipments exported during the revocation period.

Chapter III

GSP CERTIFICATION OF ORIGIN

Article 6. GSP statement on origin

1.GSP statement on origin is issued by the exporter for each shipment and valid for 12 months from the date of its making out by the exporter.

2.If a GSP statement on origin is not made out immediately at the time of export, it may be made out retrospectively but must bear the phrase "retrospective statement”. Such retrospectively issued statement on origin must be submitted to the customs agency of the importing country within 02 years from the date of import.

3.A single GSP statement on origin may be made out for multiple shipments if the exported goods meet the following requirements:

a) they are unassembled or disassembled within the meaning of General rule 2a for the interpretation of the Harmonized System and their HS codes fall within the Appendix 2 enclosed with the Circular No. 65/2017/TT-BTC dated June 27, 2017 by the Ministry of Finance; or

b) they fall within Section XVI or XVII or heading 7308 or heading 9406 of the Harmonized System and their HS codes are prescribed in the Appendix 2 enclosed with the Circular No. 65/2017/TT-BTC; or

c) they are exported for assembling.

4.A GSP statement on origin must contain the REX number, the exporter’s particulars, description of exported goods, and statements on origin of goods expressed in either English or French or Spanish according to the form provided in the Appendix enclosed herewith.

5.Within 3 business days from the date of issue, the exporter shall publish the GSP statement on origin and other documents concerning the shipment as prescribed in Point c through h Clause 1 Article 15 of the Decree No. 31/2018/ND-CP on the website of the REX number-issuing authority.

6.A GSP statement on origin shall be revoked or cancelled in one of the circumstances mentioned in Point c through h Clause 1 Article 5 hereof. The REX number-issuing authority shall inform relevant authorities and organizations of the revocation or cancellation of the GSP statement on origin in such cases.

Article 7. Exemptions from GSP statement on origin

1.Goods that are sent as small packages, the total value of which does not exceed 500 (five hundred) EUR, or goods that form part of the contents of travellers personal luggage, the total value of which does not exceed 1,200 (one thousand two hundred) EUR, shall be exempt from the obligation to present a GSP statement on origin.

2.The goods specified in Clause 1 of this Article are imported for no commercial purposes, are imported solely for the personal use and the imports are occasional.

Article 8. Control and verification of origin

1.Control and verifications of the originating status of goods shall be carried out in the following circumstances:

a) Control and verification of origin is carried out at the request of the competent authorities of the importing country.

b) Domestic competent authorities carry out the verification of origin with the aims of managing risks and preventing origin-related frauds.

c) The verification of origin is carried out to assist other competent authorities where there is a presumption of origin-related fraud.

2.The control and verification of the originating status of goods shall be carried out according to the relevant provisions laid down in the GSP and the Ministry of Industry and Trade s guidance.

Chapter IV

RESPONSIBILITY OF RELEVANT AUTHORITIES AND ORGANIZATIONS, AND EXPORTERS

Article 9. Responsibility of agencies affiliated to the Ministry of Industry and Trade

1.The Import-Export Department shall:

a) Formulate documents on GSP certification of origin, and submit them to competent authorities for promulgation or promulgate them within its competence.

b) Request the Ministry of Industry and Trade to issue documents authorizing or assigning competent authorities to receive applications for the REX number.

c) Take charge of contacting competent authorities in the European Union, Norway, Switzerland and Turkey to perform GSP certification of origin.

d) Play the leading role and cooperate with relevant authorities, organizations and individuals in carrying out inspection of compliance with regulations on GSP certification of origin.

2.The E-commerce and Digital Economy Agency shall:

a) Cooperate with the REX number-issuing authorities to develop a system collecting electronic data on GSP certification of origin so as to serve the Ministry of Industry and Trade’s management tasks.

b) Cooperate with relevant authorities in dealing with technical issues that arise during the implementation of this Circular.

Article 10. Responsibility of REX number-issuing authorities

1.Organize the processing of applications for the REX number and revocation of the REX number in accordance with regulations hereof and applicable laws on origin of goods; disseminate contents about the GSP certification of origin; expedite, instruct and respond to exporters’ queries in a public, transparent and convenient manner.

2.Submit quarterly and annual reports to the Import-Export Department on GSP certification of origin; submit ad hoc reports in emergencies or at the request of the Import-Export Department.

3.Take initiative in monitoring, control and inspect the compliance with regulations on GSP certification of origin by exporters, relevant organizations and individuals.

4.Manage and keep relevant documents, records and electronic data for at least 5 years from the ending day of the year in which the GSP statement on origin is made out.

Article 11. Responsibility of exporters

1.Comply with regulations on certification of origin herein and relevant regulations on origin of goods.

2.Be legally responsible for the accuracy and truthfulness of provided statements.

3.Submit reports to the REX number-issuing authorities of the case where the GSP statements on origin are refused to grant preferential tariff treatment by the custom authorities of the importing country.

4.Inform the REX number-issuing authorities of any changes in the information declared as prescribed in Clause 1 Article 4 or Point b Clause 1 Article 5 hereof. Unchanged information must be certified by exporters every two years.

5.Keep all documents concerning the shipment to which the GSP statement on origin is made out for at least 5 years from the ending day of the year in which the GSP statement on origin is made out.

Chapter V

IMPLEMENTATION

Article 12. Effect

1.This Circular takes effect on December 14, 2018.

2.GSP certification of origin shall apply from January 01, 2019. Exporters that do not have the REX number shall still be granted the certificate of origin Form A for their goods exported to the European Union, Norway, Switzerland and Turkey during the transition as regulated by the European Commission.

3.GSP certification of origin shall be automatically null and void when member states of the European Union, Norway, Switzerland or Turkey refuses to grant the preferential treatment under the GSP scheme to Vietnam./. 

Minister

Tran Tuan Anh 

APPENDIX

FORM OF STATEMENT ON ORIGIN
(Enclosed with the Circular No. 38/2018/TT-BCT dated October 30, 2018 by the Minister of Industry and Trade)

1.The exporter shall make out commercial documents showing the originating status of the goods. The text of the originating status of the goods is given in the following languages:

a) French version

“L’exportateur…..1des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle…….2au sens des règles d’origine du Système des préférences tarifaires généralisées de l’Union européenne et que le critère d’origine satisfait est……3.”

Or

b) English version

“The exporter…..1of the products covered by this document declares that, except where otherwise clearly indicated, these products are of preferential origin…..2according to rules of origin of the Generalised System of Preferences of the European Union and that the origin criterion met is…..3.”

Or

c) Spanish version

“El exportador…..1de los productos incluidos en el presente documento declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial…..2en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea y que el criterio de origen satisfecho es…..3.”

2.The exporter shall declare the place and date of making out statement on origin of the goods and then the signature of the exporter’s legal representative or the person authorized to make out this statement on origin is mandatory.

1The exporter’s REX number.

2Name of the beneficiary country under the GSP scheme of the European Union, Norway, Switzerland and Turkey. In this case, the beneficiary country is “Vietnam”.

3The origin criterion. In the case of cumulation with the use of imported materials in the production process, the following text shall be indicated:

-If materials originate in the European Union, the text “EU cumulation”, “Cumul UE” or “Acumulación UE” shall be specified;

-If materials originate in Norway, the text “Norway cumulation”, “Cumul Norvège”, or “Acumulación Noruega” shall be specified.

-If materials originate in Switzerland, the text “Switzerland cumulation”, “Cumul Suisse” or “Acumulación Suiza” shall be specified.

-If materials originate in Turkey, the text Turkey cumulation”, “Cumul Turquie” or “Acumulación Turquía” shall be specified.

-If materials originate in any beneficiary countries which are member states of ASEAN, the text “Regional Cumulation”, “Cumul Regional” or “Acumulación Regional” shall be specified.

-In the case of extended cumulation, the text “extended cumulation with country X”, “cumul étendu avec le pays X” or “Acumulación ampliada con el país X” shall be specified. In which, X is the name of country.