Instructions on contents about origin of goods in ATIGA

VCN - In order to ensure the strict implementation of international commitments and the provisions of Circular No. 19/2020/TT-BCT, the General Department of Vietnam Customs will issue a document to guide provincial Customs Departments on a number of contents about origin of goods in the ATIGA.
1552-0952-img-0075
Professional activities at Bac Thanh Long Industrial Park Customs Branch (Hanoi Customs Department). Photo: N.Linh

Regarding the writing of the FOB value on the proof of origin in the ATIGA, the General Department of Vietnam Customs requested the units to comply with the instructions in Official Letter No. 6389/TCHQ- GSQL dated September 30, 2020.

Specifically, for C/O form D issued from September 20, 2020, it would show only the FOB value in case the goods are exported from or imported to Cambodia, Indonesia or Laos and using regional content value (RVC) to determine the origin of the goods.

For goods imported from other ASEAN countries (Brunei, Singapore, Thailand, Philippines, Malaysia, Myanmar, Vietnam), the FOB value is not required on C/O. In case C/O showed more information about the FOB value, this additional declaration did not affect the validity of the C/O.

The declaration of the FOB value when using the RVC criterion is similarly applied to proof of origin of goods.

Regarding the form and sample of the declaration of self-certification of origin in ASEAN, for the self-certification of origin document, it should implement the ASEAN self-certification pilot project No. 2 as specified in Clause 2, Article 3 Circular No. 19/2020/TT-BCT and comply with the guidance in Circular No. 28/2015/TT-BCT and Clause 7 Article 3 of Circular No. 19/2020/TT-BCT.

Accordingly, the sample statement on self-certification of origin as stipulated in Clause 7, Article 3 of Circular No. 19/2020/TT-BCT is only applicable to self-certification under the self-certification pilot project. No. 2 of ASEAN, does not apply to ASEAN Wide Self Certification (ASWC) mechanism.

For self-certification of origin documents implementing the ASWC mechanism specified in Clause 2, Article 3 of Circular No. 19/2020/TT-BCT, it should follow the instructions on self-certification of origin at Appendix 1 of Circular 19/2020/TT-BCT of the Ministry of Industry and Trade.

Accordingly, the minimum information declared on the self-certification document of the ASWC mechanism is in Clause 3, Article 12, Appendix I, issued together with Circular No. 19/2020/TT-BCT.

In addition to the above content, the General Department of Vietnam Customs also specifically guides the self-certification of origin codes on the ASEAN self-certification database (ASWC).

Previously, the First Protocol amending the ASEAN Trade in Goods Agreement (ATIGA) was signed on January 22, 2019 in Vietnam, effective from September 20, 2020. Besides some amendments related to C/O Form D, ASEAN officially applied the self-certification of origin mechanism in ASEAN that was the ASEAN Wide Self Certification (AWSC) since September 20, 2020.

The Ministry of Industry and Trade issued Circular No. 19/2020/TT-BCT dated August 14, 2020, amending and supplementing Circulars on rules of origin in the ATIGA Agreement to guide commitments in the first protocol amending the Agreement.

By N.Linh/Thanh Thuy

Related News

Numerous FDI enterprises face suspension of customs procedures due to tax debt

Numerous FDI enterprises face suspension of customs procedures due to tax debt

VCN - Several foreign direct investment (FDI) enterprises in HCM City have been subjected to coercive measures, including the suspension of customs procedures, for overdue import-export and domestic tax liabilities.
Bringing practical experience into customs management policy

Bringing practical experience into customs management policy

VCN - At the workshop to collect opinions from Southern Customs units on the draft Decree amending and supplementing Decree 08/2015/ND-CP dated January 21, 2015 of the Government; the draft Circular amending and supplementing Circular 38/2015/TT-BTC dated March 25, 2015 and Circular 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance, organized by the General Department of Customs last weekend, many Southern Customs units contributed specific contents from practical operations in the locality.
Businesses anticipate new policies on customs procedures and supervision

Businesses anticipate new policies on customs procedures and supervision

VCN - With this year’s import-export turnover estimated at nearly US$800 billion and forecasting to surpass this milestone next year, the business community holds high expectations for upcoming amendments and supplements to customs management, procedures, and supervision policies. These changes are expected not only to facilitate trade but also to enhance state management efficiency and support economic development.
Significant changes ahead in the management of processing, export production, and export processing enterprises

Significant changes ahead in the management of processing, export production, and export processing enterprises

VCN - The management of goods in the processing, export production (EP), and export processing enterprise (EPE) sectors will undergo significant changes in customs procedures, aiming to streamline operations and create more favorable conditions for businesses.

Latest News

New regulations on procurement, exploitation, and leasing of public assets

New regulations on procurement, exploitation, and leasing of public assets

VCN - Decree No. 114/2024/ND-CP, which amends and supplements certain articles of Decree No. 151/2017/ND-CP detailing the implementation of the Law on Management and Use of Public Assets, introduces significant changes. These include updates on authority, methods of asset exploitation in agencies and units, plans for leasing, joint ventures, and partnerships in public service units, as well as centralized procurement procedures.
Actively listening to the voice of the business community

Actively listening to the voice of the business community

VCN - Recognizing the Customs-business relationship as a long-term partnership, the Customs authority has organized hundreds of dialogues with businesses since the beginning of the year. These efforts aim to promptly address challenges, resolve obstacles, and facilitate import-export activities. Such meetings offer an opportunity for the Customs authority and the business community to exchange, share insights, and find solutions to enhance operational quality and efficiency.
Step up negotiations on customs commitments within the FTA framework

Step up negotiations on customs commitments within the FTA framework

VCN - Promoting negotiations on customs commitments within the framework of free trade agreements (FTAs) plays an important role in facilitating import and export activities. These commitments not only help optimize the customs clearance process but also minimize costs and risks for businesses, opening up great opportunities for Vietnamese goods to access deeper into the international market.
Proposal to amend regulations on goods circulation

Proposal to amend regulations on goods circulation

VCN - To perfect the policy on customs procedures, inspection and supervision, enterprises and associations have contributed many ideas from practical activities. Thereby, the Drafting Committee (General Department of Customs) has more perspectives to build policies to meet the goal of facilitating trade and ensuring state management of customs.

More News

Review of VAT exemptions for imported machinery and equipment

Review of VAT exemptions for imported machinery and equipment

VCN - The General Department of Vietnam Customs has directed provincial and municipal customs departments to review, inspect, and address issues related to the implementation of VAT exemption policies for specialized machinery and equipment used in agricultural production.
Customs tightens oversight on e-commerce imports

Customs tightens oversight on e-commerce imports

VCN - The General Department of Vietnam Customs has issued new directives to enhance the management of imported goods transacted through e-commerce platforms, addressing ambiguities and ensuring consistent enforcement across provincial and municipal customs departments.
Do exported foods need iodine supplementation?

Do exported foods need iodine supplementation?

VCN - Currently, Vietnamese processed food products, including seafood products, have been exported to more than 160 countries, and no country has yet required that "salt used in food processing must be salt with added iodine".
Amendments to the Value-Added Tax Law passed: Fertilizers to be taxed at 5%

Amendments to the Value-Added Tax Law passed: Fertilizers to be taxed at 5%

VCN - With the majority of National Assembly deputies voting in favor, the National Assembly officially approved the revised Value-Added Tax (VAT) Law during its afternoon session on November 26, 2024, as part of the 8th session's agenda.
Proposal to change the application time of new regulations on construction materials import

Proposal to change the application time of new regulations on construction materials import

VCN - To comply with the circular on quality management of construction materials, many businesses importing this item are complaining about difficulties and asking for an extension of the implementation time.
Ministry of Finance proposed to reduce VAT by 2% in the first 6 months of 2025

Ministry of Finance proposed to reduce VAT by 2% in the first 6 months of 2025

VCN - In order to promote the early recovery and development of production and business activities, contributing back to the State budget, the Ministry of Finance proposed to continue reducing 2% of VAT on groups of goods and services currently subject to a tax rate of 10% in the first 6 months of 2025.
Hanoi Customs resolves tax policy queries for enterprises

Hanoi Customs resolves tax policy queries for enterprises

VCN - Queries regarding customs consultation procedures and tax refunds due to price reduction clauses were addressed by the Hanoi Customs Department, providing clarity for businesses.
Regularly check tax obligations to avoid temporary exit suspension

Regularly check tax obligations to avoid temporary exit suspension

VCN - In order to avoid the situation of arriving at the airport or border gate and only finding out that you owe taxes and being temporarily suspended from leaving the country by the Tax Authority, the Tax Authority recommends that taxpayers regularly look up their tax obligations to have a plan to pay taxes on time, not letting the tax debt situation drag on and drag on.
Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

VCN - In June 2005, the World Customs Organization (WCO) developed and adopted the SAFE Framework of Standards to Secure and Facilitate Global Trade. The SAFE Framework plays a crucial role in encouraging countries to modernize, enhance security, and facilitate trade within global supply chain management and Authorized Economic Operator (AEO) programs. This approach introduces a comprehensive method for cross-border goods management and promotes closer cooperation between Customs, businesses, and stakeholders. The Customs News presents a two-part series on implementing the SAFE Framework in Vietnam.
Read More

Your care

Latest Most read
New regulations on procurement, exploitation, and leasing of public assets

New regulations on procurement, exploitation, and leasing of public assets

Decree No. 114/2024/ND-CP, which amends and supplements certain articles of Decree No. 151/2017/ND-CP detailing the implementation of the Law on Management and Use of Public Assets, introduces significant changes.
Actively listening to the voice of the business community

Actively listening to the voice of the business community

Recognizing the Customs-business relationship as a long-term partnership, the Customs authority has organized hundreds of dialogues with businesses since the beginning of the year
Step up negotiations on customs commitments within the FTA framework

Step up negotiations on customs commitments within the FTA framework

VCN - In addition to promoting negotiations on customs commitments within the framework of FTAs ​​under negotiation, the General Department of Customs actively supports businesses to effectively utilize commitments in signed FTAs, especially CPTPP, EVFTA,
Proposal to amend regulations on goods circulation

Proposal to amend regulations on goods circulation

VCN - The Vietnam Association of Maritime Agents, Brokers and Services has proposes to amend and supplement regulations related to the transport of goods subject to customs supervision.
Review of VAT exemptions for imported machinery and equipment

Review of VAT exemptions for imported machinery and equipment

The General Department of Vietnam Customs has directed provincial and municipal customs departments to review, inspect, and address issues related to the implementation of VAT exemption policies for specialized machinery and equipment used in agricultural
Mobile Version