Added Guidance for CPTPP Rules of Origin

1:58:57 PM | 10/10/2019

This is an important content added in Circular 62/2019/TT-BTC of which Article 7a specifies rules of origin of exports and imports for application of special preferential tariffs under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP).

According to Circular 62/2019/TT-BTC, in case a member country of the CPTPP Agreement announces to only apply documents certifying the origin of goods issued by competent authorities or exporters or manufacturers licensed to self-certify the origin, within one working day upon receipt of sufficient information and notice from the exporting member country, the General Department of Vietnam Customs shall notify the Provincial/Municipal Customs Department of the application of the above-mentioned forms of certification of origin, the list of agencies competent to issue certificates of origin of goods in the exporting member country, the list of exporters and manufacturers licensed to certify other relevant information (if any).

Customs authorities accept certificates of origin of goods for application of special preferential tariffs in case commercial invoices are issued by a non-member country. Where a commercial invoice is issued by a non-member country, the certificate of origin must be issued separately from that commercial invoice.

In case goods are transited through the territory of one or more non-member countries specified in Clause 2, Article 21 of Circular 03/2019/TT-BCT dated January 22, 2019 of the Minister of Industry and Trade on CPTPP rules of origin of goods, customs declarants must submit proof documents as stipulated at Point a, Clause 3, Article 18 of this Circular.

Notably, Circular 62/2019/TT-BTC specifies cases where customs authorities refuse to issue certificates of origin. In addition, before making a decision on rejection of certificates of origin of imported goods, the General Department of Customs shall notify confirmation results applied to importers, exporters or manufacturers or competent agencies authorized to issue certificates of origin of goods that state affirmative information. Exporters or manufacturers or competent authorities of the exporting country shall provide and supplement information related to the origin of goods in a maximum period of 90 days from the date on which the General Department of Customs sends a notice.

In case of rejecting special preferential tariffs, customs offices shall notify the reason in writing to the importer.