BỘ TÀI CHÍNH | CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM |
Số: 139/TCHQ-GSQL | Hà Nội, ngày 07 tháng 01 năm 2014 |
Kính gửi: Cục Hải quan các tỉnh, thành phố.
Trên cơ sở công văn số 628/XNK-XXHH của Cục Xuất nhập khẩu - Bộ Công Thương về việc triển khai kết quả cuộc họp lần thứ 13 Tiểu ban xuất xứ ATIGA, Tổng cục Hải quan hướng dẫn thực hiện như sau:
1. Việc ghi trị giá FOB trên C/O mẫu D được phát hành kể từ ngày 01/01/2014 được thực hiện như sau:
- Chỉ ghi trị giá FOB đối với những mặt hàng áp dụng tiêu chí xuất xứ hàm lượng giá trị khu vực (RVC);
- Trong trường hợp C/O mẫu D do các nước Asean cấp cho hàng hóa xuất khẩu sang Campuchia và Myanmar, C/O mẫu D do Campuchia và Myanmar cấp: vẫn ghi trị giá FOB đối với tất cả các loại tiêu chí xuất xứ như xuất xứ thuần túy (WO), hàm lượng giá trị khu vực RVC, thay đổi mã số hàng hóa (CTC), công đoạn gia công chế biến cụ thể (SP) và tiêu chí kết hợp, đến ngày 31/3/2016.
2. Việc sử dụng C/O mẫu D hiện hành và C/O mẫu D sửa đổi:
- C/O mẫu D sửa đổi là C/O chỉ yêu cầu ghi trị giá FOB tại ô số 9 khi hàng hóa có tiêu chí xuất xứ RVC, (mẫu C/O sửa đổi được gửi kèm theo đây).
- Chấp nhận cả C/O mẫu D sửa đổi và C/O mẫu D hiện hành được cấp từ ngày 01/01/2014 đến ngày 30/6/2014.
- C/O mẫu D hiện hành được cấp từ ngày 01/7/2014 sẽ không có giá trị hiệu lực. Những C/O mẫu D hiện hành đã được cấp trước ngày 01/7/2014 vẫn được xem xét chấp nhận trong thời hạn hiệu lực của C/O (01 năm kể từ ngày cấp).
- Campuchia và Myanmar vẫn duy trì việc cấp C/O mẫu D hiện hành đến ngày 31/3/2016.
Tổng cục Hải quan thông báo để các đơn vị biết, thực hiện./.
Nơi nhận: | KT. TỔNG CỤC TRƯỞNG |
ANNEX 7
Original (Duplicate/Triplicate)
1. Goods consigned from (Exporter's business name, address, country)
| Reference No. ASEAN TRADE IN GOODS AGREEMENT/
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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) | ||||||||||
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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 □ Thrid Country Invoicing □ Accumulation □ Back-to-Back CO □ Partial Cumulation |
□ Exhibition □ De Minimis □ Issued Retroactively | ||||||||||
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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 cumulation purposes, in accordance with paragraph 2 of Article 30 of the ATIGA, the "Partial Cumulation" 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 (√).