- Effective:
Effective
- Effective Date:
27/06/2006
CIRCULAR
Amending and supplementing Circular no. 08/2006/TT-BTM which guides the identification of origin of imports and exports which are not wholly obtained goods defined in the Government's Decree no. 19/2006/ND-CP of February 20, 2006, detailing the Commercial Law regarding the origin of goods
Pursuant to the Government's Decree No. 29/2004/ND-CP of January 16, 2004, defining the functions, tasks, powers and organizational structure of the Trade Ministry;
Pursuant to the Government's Decree No. 19/2006/ND-CP of February 20, 2006, detailing the Commercial Law regarding the origin of goods;
The Trade Ministry hereby amends and supplements a number of provisions of Circular No. 08/2006/TT-BTM of April 17, 2006, guiding the identification of origin of imports and exports which are not wholly obtained goods, as follows:
1. To amend and supplement Clause 4, Part II of Circular No. 08/2006/TT-BTM as follows:
"a/ To promulgate an appendix to amend and supplement the Appendix to Circular No. 08/2006/TT-BTM. Goods not specified in the Appendix to this Circular but specified in the Appendix to Circular No. 08/2006/TT-BTM shall continue to be subject to Circular No. 08/2006/TT-BTM;
b/ For produced goods which are not specified in the Appendix to Circular No. 08/2006/TT-BTM and this Circular, the "change in tariff classification of goods" criterion shall apply. Where a produced goods comes under an HS heading identical to that of a material of unidentifiable origin, such goods shall still be recognized as originating from the country or territory where the last processing operation which substantially transforms it has been carried out, provided that the ratio of the value of the material of unidentifiable origin (the price stated in the import contract) and under the aforesaid identical HS heading to the value of the export goods (FOB price) does not exceed 15% (fifteen per cent).
2. Implementation provisions
This Circular takes effect 15 days after its publication in "CONG BAO."
|
KT. BỘ TRƯỞNG
Thứ trưởng |
(Signed) |
| |
Phan The Rue |