Legal Document
Exemption of form-E C / Os for goods exported from a Member State valued at less than USD 200
The Ministry of Industry and Trade issued Circular 12/2019 / TT-BCT regulating the rules of origin of goods in the Framework Agreement on comprehensive economic cooperation between the Association of Southeast Asian Nations and the Republic of the People Chinese on July 30, 2019.
Accordingly, C / O form E is issued before or at the time of delivery. In case C / O form E is not issued at the time of delivery or no later than 3 days from the date of delivery at the request of the exporter, C / O form E is issued in accordance with regulations and laws. of the exporting Member State. C / O form E issued later within 12 months from the date of delivery and must tick Box 13 where the words "ISSUED RETROACTIVELY".
In the case of goods originating from an exporting Member State whose value of FOB does not exceed US $ 200 are exempted from filing C / O form E and only need a simple declaration from the exporter that the goods have origin of the exporting Member State. Goods sent by post with FOB value not exceeding US $ 200 are also subject to this provision.
However, if the importing Party's customs authorities determine that the importation of consignments may be aimed at avoiding the avoidance of C / O, such imported goods are not exempted from the sample C / O. E.
This Circular takes effect from September 12, 2019.
This Circular expires: Decision 12/2007 / QD-BTM, Circular 36/2010 / TT-BCT, Circular 01/2011 / TT-BCT, Circular 37/2011 / TT-BCT, Circular 21/2014 / TT-BCT, Circular 14/2016 / TT-BCT.
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