Chapter II
PROCEDURES FOR C/O ISSUANCE
Article 5. Registration of trader dossiers
1. C/O applicants may be considered for C/O issuance only at places where they have registered their trader dossiers and after they have completed trader dossier registration procedures. A trader dossier comprises:
a/ Registration of the specimen of the signature of the person authorized to sign the CI O application and the specimen of the seal of the trader (Annex 11. not printed herein);
b/ Business registration certificate of the trader (a certified true copy);
c/ Tax identification number registration certificate (a certified true copy);
d/ A list of production establishments (if any) of the trader (Annex 10. not printed herein).
2. Before the C/O application, any change in the trader dossier shall be notified to the C/O issuer with which this dossier has been registered. A trader dossier shall be updated once every two (2) years.
3. In case of a force majeure circumstance or for a plausible reason, if wishing to get a C/O issued by a C/O issuer different from that with which it has registered the trader dossier, a C/O applicant shall provide written plausible reasons for the non-application at the C/O issuer with which it has registered the trader dossier, and register the trader dossier with the new C/O issuer.
Article 6. C/O application dossiers
1. A C/O application dossier comprises:
a/ The C/O application form (Annex 9, not printed herein), which has been fully and duly filled in as guided in Annex 8 (not printed herein);
b/ The C/O form (Annex 7, not printed herein), which has been fully filled in;
c/ The customs declaration for which customs procedures have been completed. This declaration is not required for exported goods which are not subject to customs declaration under law;
d/ The commercial invoice;
e/ The bill of lading or equivalent document in case the trader has no bill of lading. When a back-to-back C/O is issued for the whole goods lot or part of the goods lot brought from a non-tariff zone into the domestic market, this document may be exempted if the trader does not actually hold it.
Pending the availability of the customs declaration for which customs procedures have been completed and the bill of lading (or any document equivalent to bill of lading), the C/O applicant may submit these documents later within fifteen (15) working days from the date of receipt of C/O.
2. When finding it necessary, the C/O issuer may request the C/O applicant to supply additional documents related to the exports, such as customs declaration of imported materials and auxiliary materials; export permit (if any); purchase and sale contract; value-added invoices on the purchase and sale of domestic materials and auxiliary materials; samples of materials and auxiliary materials or exports; description of the manufacturing process with HS headings of input materials and products (for change in tariff classification (CTC) criteria or good manufacturing or processing operation criteria); or calculation of the regional value content (RVC) (for RVC criteria); and other documents proving the origin of exports.
3. The papers specified at Points c, d and e of Clause 1, and in Clause 2, may be copies bearing the signatures and true-copy stamps of traders* representatives at law or authorized persons, together with their originals for comparison at the request of C/O issuers when necessary.
4. For traders joining the eCOSys, their persons authorized to sign C/O applications shall declare data via the eCOSys. give their e-signatures and automatically transmit them to C/O issuers. After examining application dossiers on the eCOSys, if agreeing to issue C/O, C/O issuers shall notify such via the eCOSys to applicants to submit complete dossiers on paper to C/O issuers for comparison before issuing C/O.
Article 7. Receipt of C/O application dossiers
When C/O applicants file their dossiers, record officers shall receive and examine these dossiers, then notify C/O applicants in dossier receipts or other written forms of any of the following actions:
1. Issuance of C/O under Article 8;
2. Request for supplementation of documents under Article 6;
3. Refusal to issue C/O when detecting that:
a/ C/O applicants fail to register trader dossiers under Article 5;
b/ C/O application dossiers are inaccurate or incomplete as required in Article 6;
c/ C/O applicants have not yet submitted documents which are allowed to be submitted later under Article 6;
d/ Dossiers contain contradictory details;
e/ C/O application dossiers are filed with offices other than those with which trader dossiers have been registered;
f/ C/O declarations are filled in by handwriting, or contain erasures or contents which are unreadable, or printed in multicolor inks;
g/ There are lawful grounds to evidence that goods are non-originating under this Circular or C/O applicants have committed fraudulent or dishonest acts in proving the origin of their goods.
Article 8. Issuance of C/O
1. A C/O shall be issued within three (3) working days after the C/O applicant files a complete and valid dossier, except the cases specified in Clause 2 of this Article.
2. C/O issuers may conduct verification at production establishments if they deem that the dossier examination provides insufficient grounds for C/O issuance or when they detect signs of illegal acts in connection to previously issued C/O. Verifiers of C/O issuers shall make minutes of verification results and request C/O applicants and/or exporters to jointly sign these minutes. In case C/O applicants and/or exporters refuse to sign these minutes, verifiers shall write the reasons for such refusal in the minutes and sign them for certification.
The time limit for issuing or refusing to issue a C/O in this case is five (5) working days after the C/O applicant files a complete dossier.
3. In the course of consideration for C/O issuance, if detecting goods which fail to satisfy origin requirements or C/O application dossiers which are incomplete or invalid, C/O issuers shall notify such to C/O applicants under Clause 2 or Clause 3, Article 7.
4. The verification must not impede the delivery of goods or payment by exporters, unless it is due to the fault of exporters.
Article 9. Withdrawal of issued C/O
C/O issuers may withdraw C/O they have issued in the following cases:
1. Exporters or C/O applicants have forged documents.
2. Issued C/O are not conformable with the origin criteria.
Tìm kiếm
Thông tư 01/2010/TT-BCT (Bản Word)