The General Department of Customs has just sent a letter to the provincial / municipal Customs Departments guiding the interpretation of C / O form C's certificates of origin with commercial invoices issued by third parties.
Customs officers are inspecting customs records. Internet photos
According to the General Department of Customs, guidance contents based on the results of the 22nd session of the ASEAN Committee on Rules of Origin, ASEAN member countries agreed on the interpretation of C / O cases with commercial invoices. Issued by third parties according to rules of origin within the framework of the ASEAN Trade in Goods Agreement.
Specifically, the General Department of Customs shall provide guidance on the certificates of origin of C / O - form D / C issued as from 1 November 2016, if the producer and the company issue the invoice The same country does not have to check the "third party invoice" section on cell number 13. The number and date of the commercial invoice, the name of the invoice issuing company must be declared on the C / O.
For C / O form D issued before 1 November 2016, follow the guidance at Point 1, Official Letter No. 4573 / TCHQ-GSQL dated 31 July 2009 on understanding of invoice cases. Third country, in particular: "The customs authority of the importing Member State shall accept a C / O form D in the event that a commercial invoice issued by a company based in a third country is not Member country or by an ASEAN exporter on behalf of the company as long as the goods meet the origin requirements.
In the case of an invoice issued by an ASEAN company (non-exporter company or importer) based in the same country or country with the exporter's country of origin or the head office of the importer, Third country bill ".
In case of problems related to the validity of form-D C / Os issued in contravention of the provisions of Official Letter 4573 / TCHQ-GSQL, local customs offices shall send reports to the General Department of Customs for guidance. specific.
For C / O Form D sales invoices issued by a company based in a third country which is not a member country or by an ASEAN exporter acting on behalf of that company, the General Department of Customs Requirement to comply with regulations on invoices issued by third countries in Article 23, Annex 7, Circular 22/2016 / TT / BCT of the Ministry of Industry and Commerce: Customs authorities of importing member country must accept Receive a C / O in the case of a sales invoice issued by a company based in a third country that is not a member country or by an ASEAN exporter representing the company as long as the goods meet The origin rules in Annex I. The exporter shall tick the "Third country invoicing" box and write the information such as the name and country of origin. The company issues invoices on C / O.