Origin of goods is the relevant rules and requirements for the determination of originating goods in a particular country or territory according to specific rules of origin. The rules of origin apply only to tangible goods classified in the WCO HS Commodity HS Code, which do not apply to the determination of the goods as services, intellectual property rights and the origin of the goods. people.
1. General provisions:
Decree No. 19/2006 / ND-CP of February 20, 2006, detailing the Commercial Law regarding the origin of goods.
2. General Preferential Tariff Generalized Generalized System of Preferences – GSP (C / O Form A):
The Generalized System of Preferences (GSP) is a system of tariff preferences developed by rich countries, also known as developed countries, for developing and least-developed countries. Developers (beneficiary countries) enjoy preferential tax exemption or reduction. Goods exported from beneficiary countries must meet the requirements of preferential rules of origin (EU, Switzerland, Canada, Japan …).
The European Union (EU) Common Effective Preferential Tariff (GSP) Rules of Origin include Turkey (TNK merged with the EU from January 1, 2014)
Generalized Generalized System of Preferences (GSP) of Norway
Switzerland’s Generalized Generalized Approferences (GSP) rules of origin
Generalized Generalized System of Preferences (GSP) of Japan
Canada’s Generalized Generalized System of Preferences (GSP) Rules of Origin
New Zealand’s Generalized Preferential Tariff (GSP) Rules of Origin
Australia’s Generalized Generalized Appropriations (GSP) rules of origin
Generalized Generalized System of Preferences (GSP) of Russia, Belarus, Kazakhstan
3. Rules of Origin in Free Trade Agreements (FTAs):
Rules of Origin under the ASEAN-Australia and New Zealand Free Trade Agreement (AANZ FTA);
Rules of Origin under the ASEAN-China FTA;
Rules of Origin under the ASEAN-India FTA;
Rules of Origin under the ASEAN-Japan FTA;
Rules of Origin under the ASEAN-Korea FTA;
Rules of Origin under the ASEAN Trade in Goods Agreement (ATIGA);
Rules of Origin under the Vietnam-Korea FTA;
Rules of Origin under the Free Trade Agreement between Vietnam and Japan (FTA);
Rules of Origin under the Vietnam-Lao Trade Agreement.
4. Vietnam’s non-preferential rules of origin (C / O form B, model DA59, model Peru, Turkey, …):
Circular No. 07 / TT-BTM dated 17 April 2006 of the Ministry of Trade (Guidance on procedures for grant and management of C / O issuance)
Circular 08 / TT-BTM dated 17 April 2006 of the Ministry of Trade (Guidance on how to determine origin).
Circular No. 10 / TT-BTM dated 1 June 2006 of the Ministry of Trade (supplement to the Guidelines on origin determination)
5. Regulations relating to origin
Circular No. 103/2015 / TT-BTC dated 1 July 2015 of the Ministry of Finance (List of import and export goods effective 15th August 2015 – HS classification);
Decree 124/2015 / ND-CP dated 19/11/2015 of the Government (Regulations on sanctioning administrative violations in commercial activities);
Decision No. 45/2005 / QD-BNN25 / 7/2005 of the Ministry of Agriculture and Rural Development (Section 2 regulating quarantine products);
Decree No. 109/2010 / ND-CP dated 4 November 2010 of the Government (Regulation on rice export business);
Decision No. 10/2010 / QD-TTg dated 10 February 2010 of the Government (Regulations on CFCs for products, goods for export and import);
Circular No. 20/2015 / TT-BCT dated 20 August 2015 (Regulations on self-certification of origin of goods under ASEAN’s ATIGA Agreement);
Regulation (EC) No. EB 3775/01 of April 12, 2001 of the ICO International Organization (General Guidelines (Annex II-B) on ICO Certificate of Origin)
Regulation ICC No. 102-9 dated 27/4/2009 of the ICO (National Code of Coffee Export and Importation);
WP Council Regulation 174/08 Rev. 1 day 9/9/2009 of ICO (Code of export port of coffee).
Article 63 of the Regulation on acts of violation on origin of imported or exported goods:
1. A fine of from 10,000,000 VND to 20,000,000 VND shall be imposed on acts of erasing or modifying falsifying the contents of certificates of goods origin or certificates of origin of goods or written approvals. Self-certification of origin of goods is issued by the competent authority.
2. A fine of between VND 20,000,000 and 30,000,000 shall be imposed for supplying untruthful documents or vouchers to competent agencies or organizations when requesting the issuance or verification of export certificates. Origin of goods.
3. A fine of between VND 30,000,000 and 40,000,000 shall be imposed for one of the following acts of violation:
A) Self-certification of wrongful origin of goods upon approval by the competent State agency for self-certification of origin;
B) Forging certificates of goods origin or certificates of origin of goods;
C / Supplying untruthful documents and vouchers to competent agencies or organizations when applying for self-certification of goods origin or verifying self-evidencing documents of origin.
4. A fine of between VND 40,000,000 and 50,000,000 shall be imposed for using certificates of goods origin or self-evidencing vouchers of origin of counterfeit goods.
5. Additional sanctioning forms:
Confiscation of exhibits for violation acts prescribed in this Article.
A) Forcible reimbursement of illegal profits earned from committing violation acts prescribed in this Article;
B) Forced correction of untruthful information on origin of goods, for violation acts prescribed in this Article. ”