Where can I find the legal documents on the rules of origin in Viet Nam?
- For reference of all legal documents on rules of origin issued by the Ministry of Industry and Trade, you can find on http://www.ecosys.gov.vn/Homepage/DocumentView.aspx
My company bases in Hanoi. Where can I apply for C/O from VK?
- The Ministry of Industry and Trade has currently authorized 20 C/O issuers nationwide to issue preferential C/Os, including C/O form AK and C/O form VK.
Your company is in Hanoi, so please contact the Managerial Division of Export - Import Activities in Hanoi
(Address: 25 Ngo Quyen - Hoan Kiem - Hanoi, Tel: +844 2220 5457) for specific advice and guidance.
Can I apply for back-to-back C/O form VK to export to Korea?
- According to the international commitments on rules of origin in multilateral FTAs such as ASEAN and ASEAN+ FTAs
(C/O Form D, Form E, Form AK, Form AJ, Form AI and Form AANZ),
"back-to-back Certificate of Origin means a Certificate of Origin issued by an intermediate exporting Member State based on the Certificate of Origin issued by the first exporting Member State”.
Bilateral FTAs like Viet Nam - Korea FTA do not regulate back-to-back C/O as the goods is exported directly from
the exporting country (Vietnam) to the importing country (Korea), not through the intermediary country.
Therefore, according to current regulations VKFTA has no back-to-back C/O.
Our company exports goods to Korea. What kind of C/O form can we applied for special preferential tariffs?
- There are two FTAs between Vietnam and Korea (ASEAN-Korea FTA and Vietnam-Korea FTA). You can apply for C/O form AK or C/O form VK when exporting goods to Korea to enjoy FTA preferences.
Our company bases in Viet Nam and it’s the first time we apply for C/O to export to Korea. How can we apply for a C/O form VKFTA?
- For companies applying for C/O for the first time, the company should first contact the E-commerce and Information Technology Agency (Ministry of Industry and Trade of Viet Nam) to register the E-merchant profile, then apply for the C/O form VK in one of the local issuers authorized by the Ministry of Industry and Trade.
For the procedures for granting preferential C/O, including C/O form VK and rules of origin, you can refer to Circular
No. 06/2011/TT-BCT dated March 21, 2011 of the Ministry of Industry and Trade and the Circular No. 40/2015/TT-BCT dated 18/11/2015 on the implementation of rules of origin on the eCoSys website: http://www.ecosys.gov.vn/Homepage/HomePage.aspx
Where can I find certificate of origin forms for FTA preferential tariff treatment?
- How to find certificate of origin forms by FTA
You can find the certificate of origin forms through the FTA Portal of the KCS. Or our joint website of the Korea-Vietnam FTA(address to link).
Where can I check to confirm the tariff rate when importing goods under an the Korea-Vietnam FTA?
- When importing goods from a country Vietnam which has concluded a free trade agreement (FTA) with Korea, you must first check to ascertain whether such goods are subject to preferential tariff treatment before filing an import declaration.
In general, a free trade agreement is aimed at eliminating customs duties for the goods being traded between the FTA contracting countries. The application of the tariff reduction plans may differ depending on the goods item just as in the cases of the elimination of customs duties upon the entering force of the FTA, the gradual elimination of customs duties (five years, 10 years, etc.), and exclusion from the elimination of customs duties.
As for the FTA tariff rates by goods item, you can refer to the Ministry of Trade, Industry and Energy’s Website section, FTA Power Country, KOREA (www.fta.go.kr), or you can check to confirm them through the FTA Portal of the KCS
(http://fta.customs.go.kr) >> Import Tariffs >> Select FTA contracting countries >> Search after entering a HS code.
If Korea and Vietnam use different HS codes for a good,
how is a certificate of origin issued for such good?
- In case tariff classification is operated in a mutually different way between Korea and Vietnam, if you submit to the issuing authority (in case of a Korean company, the Korea Customs Service or the Korea Chamber of Commerce and Industry) an official document, such as a certificate of import declaration, which makes it possible to ascertain the HS code used by the importing country, the issuing authority can issue a certificate of origin by writing the HS code used by the importing country on it.
* Official documents: You need only to submit one of the official written opinions of the government of the importing party about the relevant item such as a certificate of import declaration, a HS code confirmation, and an advance ruling.
We export goods (HS code : 8501102000) to Korean customers.
Goods’ origin is Vietnam, and we import the goods to Singapore and re-export to Korea.
We have the Form D from Vietnam
and back-to-back Certificate of Origin from Singapore Customs.
May I know if this still complies with the ASEAN-Korea
Free Trade Agreement? Can the Import duty be waived?
- Pursuant to Article 7 of 「The Agreement to Appendix 1, Operational Certification Procedures for the Rules of Origin, Annex 3 of Korea-Asean FTA」a back to back Certificate of Origin may be issued provided that:
(a) a valid original Certificate of Origin is presented;
(b) the importer of the intermediate Party and the exporter who applies for the back-to-back Certificate of Origin in the intermediate Party are the same; and
(c) verification procedure as set out in Rule 14 is applied.
By the way, the Certificate of Origin, Form D, you mentioned is not the Certificate of Origin of the Korea-ASEAN FTA (Form AK) but the Certificate of Origin of the Asean Trade in Goods Agreement (ATIGA).
Therefore, I'd like to let you know that you are not eligible to have preferential tariff treatment under the Korea-ASEAN FTA with the back to back Certificate of Origin, issued based on the Form D.
What import declaration procedures should an importer go through in order to be granted FTA preferential tariff treatment?
- Application for preferential tariff treatment before import declaration acceptance
The importer shall submit an application for preferential tariff treatment to the head of the competent customs office before the acceptance of the relevant import declaration (hereinafter referred to as “before the acceptance”). In this case, when filing an import declaration, the importer must state the classification code for the preferential tariff rate or the classification code for the tariff rate he intends to be applied to the relevant goods on the import declaration form and then submit it to the head of the competent customs office. Submission of a certificate of origin is omitted in this case, but the customs office may require the submission of a certificate of origin if deemed necessary for the confirmation of the origin of the relevant goods.
Application for preferential tariff treatment after import declaration acceptance
If an importer could not apply for preferential tariff treatment before the acceptance of the relevant import declaration as a result of failure to secure any documentary evidence of origin, such importer may apply for preferential tariff treatment within one year from the date of acceptance of the import declaration filed on the relevant goods.
When intending to apply for preferential tariff treatment after the acceptance of the import declaration, the importer must submit to the competent customs office an application for preferential tariff treatment accompanied by an application for revision, the original certificate of origin, a copy of the certificate of import declaration, and origin certification documents (if required by the head of the competent customs office).