ARTICLE 5 OF THE AGREEMENT ON RULES OF ORIGIN
Notification
of Non-preferential Rules of Origin
VIET NAM
1._
According to
Article 5.1 of the Agreement on Rules of Origin, each Member shall provide to
the Secretariat, within 90 days after the date of entry into force of the WTO
Agreement for it, its rules of origin, judicial decisions, and administrative
rulings of general application relating to rules of origin in effect on that
date. If, by inadvertence, a rule of origin has not been provided, the Member
concerned shall provide it immediately after this fact becomes known.
2._ Article 5.2 of the Agreement provides, moreover, that during
the period referred to in Article 2, Members introducing modifications,
other than de minimis
modifications, to their rules of origin or introducing new rules of origin,
shall publish a notice to that effect at least 60 days before the entry
into force of the modified or new rule in such a manner as to enable interested
parties to become acquainted with the intention to modify a rule of origin or
to introduce a new rule of origin, unless exceptional circumstances arise or
threaten to arise for a Member.
3._ In addition, as a result of
consultations held in 2024, the Chairperson of in the CRO noted that it would
be desirable that Members keep their notifications complete, up to date and
accurate in case of modifications to the applicable legislation, as necessary. In
doing so, Members were encouraged to use a notification template (Annexes to
document _JOB/RO/8/Rev.3). The use of the notification template would have the advantage of
facilitating the preparation of notifications and standardizing the information
submitted.
4._ Further to these notification
obligations and recommendations, the following notification has been received from
Viet Nam.
_______________
ANNEX 1
NON-PREFERENTIAL
RULES OF ORIGIN
I._
BASIC INFORMATION
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1)
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Notifying Member:
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The Socialist
Republic of Viet Nam
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2)
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Contact point:
(If possible, provide the following contact details: name,
telephone, e-mail, website)
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Ministry of
Industry and Trade
Agency for
Foreign Trade
Rules of Origin
Division
Phone: +84 24
2220 2468
Email: co@moit.gov.vn
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3)
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Are non-preferential rules of origin ("non-preferential RO")
in force?
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R
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R Yes
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🞏
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No*
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* If your answer
in question 3 is 'No',
the subsequent questions of this Annex
do not need
to be completed
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4)
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Please indicate which commercial
policy instruments use these
non-preferential
RO (refer to Article 1.2 of the Agreement on Rules of Origin):
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Most-favored-nation
treatment, anti-dumping and countervailing duties, safeguard measures,
quantitative restrictions or tariff quotas, government procurement and trade
statistics. (Pursuant to paragraph 3 Article 3 (Interpretation of terms) of Decree No. 31/2018/ND-CP dated 8 March
2018 of the Government on guidelines for the Law on Foreign Trade Management
in terms of Rules of Origin).
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5)
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Date
of entry into force or any substantive modification thereof:
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Date of entry
into force:
- Decree No. 31/2018/ND-CP
dated 8 March 2018 of the Government on guidelines for the Law on Foreign
Trade Management in terms of Rules of Origin: 8 March 2018
- Circular No.
05/2018/TT-BCT dated 3 April 2018 of Ministry of Industry and Trade on Rules
of Origin: 3 April 2018
- Circular No.
44/2023/TT-BCT dated 29 December 2023 of Ministry of Industry and Trade on
Amendments to Circular No. 05/2018/TT-BCT: 15 February 2024
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6)
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Date of expiration, if applicable:
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N/A
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7)
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Governmental or non-governmental
authorities in charge of administration:
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- Ministry of
Industry and Trade
- Department of
Customs (Ministry of Finance)
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8)
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Internet link
to legislation, title
and date of adoption of the legislation, and for any explanatory documents, if applicable:
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- Law on
Customs 2014:
https://vanban.chinhphu.vn/?pageid=27160&docid=175358
- Law on
Foreign Trade Management 2017:
https://vanban.chinhphu.vn/default.aspx?pageid=27160&docid=190308
- Decree
No.31/2018/ND-CP dated 8 March 2018 of the Government on guidelines for the
Law on Foreign Trade Management in terms of Rules of Origin: https://vanban.chinhphu.vn/?pageid=27160&docid=193105
- Circular No.
05/2018/TT-BCT dated 3 April 2018 of Ministry of Industry and Trade on Rules
of Origin: https://chinhphu.vn/default.aspx?pageid=27160&docid=193909
- Circular No.
44/2023/TT-BCT dated 29 December 2023 of Ministry of Industry and Trade on
Amendments to Circular No. 05/2018/TT-BCT: https://chinhphu.vn/?pageid=27160&docid=209470&classid=0
- Circular
No.33/2023/TT-BTC dated 31 May 2023 of Ministry of Finance on Determination
of Origin of Imports and Exports:
https://vanban.chinhphu.vn/?pageid=27160&docid=208028
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9)
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Comments, if any:
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N/A
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II._
APPLICATION OF NON-PREFERENTIAL RULES
OF ORIGIN
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10)
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Do non-preferential RO apply to imports?
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R
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Yes
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🞏
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No
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11)
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Do non-preferential RO apply to exports?
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R
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Yes
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🞏
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No
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12)
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Is
there a de minimis rule for the application of non-preferential RO?
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R
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Yes
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🞏
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No
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If "Yes", please specify the
de minimis threshold and
provide the relevant legal references applicable to questions 10 to
12:
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Pursuant to
Article 11 (De Minimis) of Decree No. 31/2018/ND-CP:
a) for a good,
other than that provided for in Chapter 50 to 63 of the HS Code, the value of
all non-originating materials used in production of the good that did not undergo
the required CTC does not exceed 15% of the f.o.b. value of the good;
b) for a good provided for in Chapter 50 to 63 of the HS Code, the
weight of all non-originating materials used in production of the good that
did not undergo the required CTC does not exceed 15% of the total weight of
the good, or the value of all non-originating materials used in production of
the good that did not undergo the required CTC does not exceed 15% of the
f.o.b. value of the good.
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III._
CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFORMATION FOR ASSESSING THE ORIGIN OF THE GOOD
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13)
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General criteria, if applicable for
all products:
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Pursuant to
Article 6 (Originating goods) of Decree No. 31/2018/ND-CP:
A good shall be treated as an originating good if it is either:
1. wholly produced or obtained in a country, group of country, or territory
as provided in Article 7 of this Decree; or
2. not wholly produced or obtained in a country, group of countries or
territory provided that the good has satisfied the requirements of Article 8
of this Decree.
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14)
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Product specific rules of origin where applicable:
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- Pursuant to
Article 8 (Non-wholly produced or
obtained goods) of Decree No. 31/2018/ND-CP:
1. For the purposes of Clause 2 Article 6 of this Article,
a good shall be treated as which are not wholly obtained or produced in a
country, group of country, or territory if it satisfies the criteria
prescribed in the Appendix of Product Specific Rules stipulated by the
Ministry of Industry and Trade.
2. The Ministry of Industry and Trade shall issue an
Appendix of Product Specific Rules as provided in Clause 1 of this Article
and guidelines for determination of origin criteria.
- Appendix I
(Rules of Origin) of Circular No. 44/2023/TT-BCT.
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15)
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Definition
of non-originating material and originating material, if any:
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Pursuant
to paragraph 16, Article 3 (Interpretation of terms) of Decree No. 31/2018/ND-CP:
Originating
good or originating material" means a good or material that qualifies as
originating under Chapter II on rules of preferential origin or Chapter III
on non-rules of preferential origin in this Decree.
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16)
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List of minimal operations not conferring origin, if any:
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Pursuant to Article
9 (Minimal Operations and Processes) of Decree No.31/2018/ND-CP:
The operation
or processes listed below, undertaken by themselves or in combination with
each other, are considered to be simple and shall not be undertaken into
account in determining whether or not a good is originating in a country,
group of country, or territory:
1. Ensuring
preservation of goods in good condition for the purposes of transport and
storage (air ventilation, spreading, drying, cooling, in brine, sulfur steam
or adding other additives, removing damaged parts and the like).
2.
Dust-cleaning, screening, selecting, classifying (including grouping into
sets), washing, painting or cutting into pieces.
3. Changing
packaging and disintegration or assembly of goods lots; bottling, packaging,
putting up into packs or boxes, and other simple packaging jobs.
4. Affixing of
marks, labels or other like distinguishing signs on products and their
packaging.
5. Simply
mixing goods, whether of the same or different kind.
6. Simply
assembling parts of a product into a complete product.
7. Combination
of two or more jobs listed in Clauses 1 thru 6 of this Article.
8. Slaughtering
animals.
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17)
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Residual rules,
if any:
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Decree
No.31/2018/ND-CP
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18)
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Any other
information the Member deems necessary (provide an
Internet link, if appropriate)
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N/A
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IV._
ADVANCE RULINGS
ANNEX 2
NOTIFICATION TEMPLATE FOR DOCUMENTARY REQUIREMENTS RELATED
TO NON-PREFERENTIAL RULES OF ORIGIN
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1)
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For imports, are there mandatory
requirements for certificate and/or any other documentary proof of origin for non-
preferential purposes?
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R
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Yes
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🞏
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No**
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2)
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For exports, are there mandatory
requirements for certificate and/or any other documentary proof of origin for non-
preferential purposes?
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R
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Yes
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🞏
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No**
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** If answers to questions 1 and 2 are
'No', the subsequent questions of this Annex
do not need
to be completed
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3)
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Is there a standardized or prescribed
format and/or content of certificate and/or
any other mandatory documentary proof of origin?
If "Yes", please
attach a copy or provide relevant details in the
Appendix of this Annex
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R Yes _
No
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4)
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If only requested in specific
circumstances, please describe the cases for
which a certificate (or other mandatory documentary proof of origin)
is requested and the respective format (prescribed form or other):
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Pursuant to
Article 10 of Circular No. 33/2023/TT-BTC:
b) The proof of origin of a good is required according to the announcement of
Viet Nam's competent authorities to prove that the good is imported from a
country, group of countries or territory that is not included in the
Consolidated List enclosed with the Resolution of the United Nations Security
Council;
c) The proof of origin is required for a good in the list in Appendix V
enclosed herewith or according to the announcement of the relevant Ministry
or regulatory authority to prove that the good is not imported from countries
that pose a risk of causing harm to social safety, community health or
environmental hygiene;
d) The imported good is included in the Minister of Industry and Trade's list
of goods subject to anti-dumping duty, countervailing duty, safeguard
measures, tariff quotas, measures against evasion of trade remedies or limits
on quantity of goods.
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5)
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If mandatory requirements for certificate
and/or any other documentary proof of origin for non-preferential purposes
are limited to certain
products, please specify for which HS Chapters and the respective format (prescribed form or
other):
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Pursuant to
Article 10 of Circular No. 33/2023/TT-BTC:
b) The proof of origin of a good is required according to the announcement of
Viet Nam's competent authorities to prove that the good is imported from a
country, group of countries or territory that is not included in the
Consolidated List enclosed with the Resolution of the United Nations Security
Council;
c) The proof of origin is required for a good in the list in Appendix V
enclosed herewith or according to the announcement of the relevant Ministry or
regulatory authority to prove that the good is not imported from countries
that pose a risk of causing harm to social safety, community health or
environmental hygiene;
d) The imported good is included in the Minister of Industry and Trade's list
of goods subject to anti-dumping duty, countervailing duty, safeguard
measures, tariff quotas, measures against evasion of trade remedies or limits
on quantity of goods.
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6)
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Exemptions
to the mandatory requirements for certificate and/or any other documentary proof of origin
for non- preferential
purposes (e.g. low value consignments, postal consignments, …):
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Others except the above circumstances
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7)
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Governmental or non-governmental
authorities designated for issuance of certificate and/or any other
mandatory documentary proof of origin, if any:
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Vietnam Chamber
of Commerce and Industry
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8)
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Please provide the relevant legal
references applicable to Questions 1 to 7:
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- Law on
Customs 2014
- Law on
Foreign Trade Management 2017
- Decree No. 31/2018/ND-CP
- Circular
No. 33/2023/TT-BTC
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ANNEX 2 ‒ APPENDIX
Please attach the prescribed form and/or Internet
link to the prescribed form of Certificate of origin (or other
mandatory documentary proof of origin), if applicable.
Non-preferential Certification of Origin (C/O Form B):
Appendix XI of Circular No. 05/2018/TT-BCT
Appendix XI C/O FORM B
(enclosed with Circular No. 05/2018/TT-BCT dated April 3, 2018 of
Ministry of Industry and Trade on Rules of Origin)
__________
[1] As defined
in Article 2(h) of the Agreement on Rules of Origin and Article 3 of the Trade Facilitation Agreement.