Accept some of origin criteria in the C/O form KV/VK
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Illustration image. Source: Internet |
Accordingly, the customs authority accepts the C/O form KV/VK which shows the value of FOB in the item No.9 of the C/O in case of goods meeting the origin criteria besides the origin criterion of regional value content (RVC).
The purpose of writing the origin criteria in item No.8 of C/O, is based on the guidance at Point 3 in the section "Overleaf Notes", Appendix VI of Circular No. 40/2015/TT-BCT of the Ministry of Industry and Trade stipulating the implementation of the rule of origin in the Vietnam - South Korea Free Trade Agreement, the goods that meet the commodity code conversion rules (CC, CTH or CTSH), the origin criteria shall be indicated in item No. 8 of the C/O form KV/VK as "CTC".
In case the origin criterion is shown in the item No.8 of the C/O as "CC", "CTH" or "CTSH", with the condition that this origin criteria must appropriate with the regulation in the Appendix II of Circular 40/2015/TT-BCT, it will be considered for approval by the customs authorities.
The guideline of the General Department of Vietnam Customs is based on the results of the Third Meeting of the Customs Sub-Committee and Commodity Origin within the framework of the Joint Commission for Implementation of the Vietnam-Korea Free Trade Agreement (VKFTA).
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