CIRCULAR

PRESCRIBING AMENDMENTS TO CIRCULARS ON RULES OF ORIGIN IN THE ASEAN TRADE IN GOODS AGREEMENT

Pursuant to the Government’s Decree No. 98/2017/ND-CP dated August 18, 2017 defining the Functions, Tasks, Powers and Organizational Structure of the Ministry of Industry and Trade; 

Pursuant to the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018 on guidelines for the Law on Foreign Trade Management regarding origin of goods;

In implementation of the ASEAN Trade in Goods Agreement signed on February 26, 2009 at the 14^th Summit held in Thailand between member states of the Association of Southeast Asian Nations;

In implementation of the First Protocol to Amend the ASEAN Trade in Goods Agreement signed on January 22, 2019 in Vietnam;

At the request of the Director of the Agency of Foreign Trade,

The Minister of Industry and Trade promulgates a Circular prescribing amendments to Circulars on Rules of Origin in the ASEAN Trade in Goods Agreement.

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1. Annex VII – Issuance and verification of C/O in Clause 7 Article 2 of the Circular No. 22/2016/TT-BCT (as amended in Annex I in Clause 1 Article 1 of the Circular No. 19/2020/TT-BCT) is replaced by Annex I enclosed herewith.

2. Annex VIII – Specimen of C/O Form D in Clause 8 Article 2 of the Circular No. 22/2016/TT-BCT (as amended in Annex II in Clause 2 Article 1 of the Circular No. 19/2020/TT-BCT) is replaced by Annex II enclosed herewith.

3. Annex IX – Guidelines for completing C/O Form in Clause 9 Article 2 of the Circular No. 22/2016/TT-BCT (as amended in Annex III in Clause 3 Article 1 of the Circular No. 19/2020/TT-BCT) is replaced by Annex III enclosed herewith.

Article 2. Abrogation of some Articles of Circular No. 19/2020/TT-BCT

Clause 1, Clause 2 and Clause 3 Article 1 of Circular No. 19/2020/TT-BCT are abrogated.

Article 3. Transition 

C/O Form D as prescribed in Annex II enclosed with the Circular No. 19/2020/TT-BCT shall be issued until October 31, 2022 inclusively and accepted by customs authorities within the period prescribed in Article 15 of Annex I enclosed herewith.

Article 4. Implementation

1. This Circular comes into force from July 16, 2022.

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3. Guidelines and interpretations relating to the implementation of the Rules of Origin, which have been unanimously agreed by the Member States alternately or by means of reports of meetings of the Coordinating Committee on the Implementation of ATIGA and the Sub-Committee on ASEAN Rules of Origin shall be considered as the basis for implementation by C/O issuing authorities and customs authorities./.

MINISTER




Nguyen Dong Dien

ANNEX I

OPERATIONAL PROCEDURES FOR CERTIFICATION, CHECK AND VERIFICATION OF ORIGIN OF GOODS
(Enclosed with the Circular No. 10/2022/TT-BCT dated June 01, 2022 of the Minister of Industry and Trade)

Article 1. Definitions

1. “PLF” means the Protocol on the Legal Framework to Implement the ASEAN Single Window done in Ha Noi, Vietnam on September 04, 2015.

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3. “NSW” means National Single Window as defined in Clause c Article 5 of the PLF.

4. “competent authority” means the Government authority of the exporting Member State designated to grant authorisations to make out origin declarations to exporters (hereinafter referred to as “authorisation”).

5. “C/O issuing authority” means an organization or authority designated or authorised by the Government of the exporting Member State to issue a C/O. Information on C/O issuing authorities shall be notified to all of other Member States in accordance with provisions of this Annex.

6. “electronic C/O” means a C/O that is structured in accordance with the “ATIGA e-Form D Process Specification and Message Implementation Guideline”, and is transmitted electronically between the Member States via the ASW in accordance with the provisions on information security and confidentiality in Article 9 of the PLF.

7. “exporter” means a natural or juridical person located in the territory of a Member State where a good is exported from by such a person.

8. “certified exporter” means an exporter duly granted an authorisation by the competent authority of the exporting Member State.

9. “importer” means a natural or juridical person located in the territory of a Member State where a good is imported into by such a person.

10. “producer” means a natural or juridical person who carries out production, as set out in Article 1 Annex I enclosed with the Circular No. 22/2016/TT-BCT, in the territory of a Member State.

11. “origin declaration” means a declaration on the origin of the goods exported made by a certified exporter on the commercial invoice instead of C/O Form D.

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a) C/O Form D;

b) Electronic C/O Form D; or

c) Origin declaration.

13. “back-to-back proof of origin” means a proof of origin issued by an intermediate exporting Member State based on one or multiple proofs of origin issued by the first exporting Member State.

Article 2. Specimen signatures and official seals of C/O issuing authorities and information on certified exporters

1. Each Member State shall provide a list of the names, addresses, specimen signatures and specimen of official seals of its C/O issuing authorities, in hard copy and soft copy format, through the ASEAN Secretariat for dissemination to other Member States in electronic form.  Any change in the said list shall be promptly provided in the same manner.

2. The specimen signatures and official seals of the C/O issuing authorities shall be updated annually. Any C/O issued by an official not included in the list referred to in Clause 1 of this Article shall not be honoured by the receiving Member State.

Where a Member State only issues electronic C/Os Form D, that Member State needs not to provide a list of specimen signatures and specimen of official seals of its C/O issuing authorities as prescribed in Clause 1 of this Article.

3. Immediately after the grant of the authorisation, each Member State shall promptly include the following information on the authorized certified exporter in the ASEAN-wide Self-Certification database. Information on a certified exporter includes:

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b) Authorisation code.

c) Issuance date and expiry date, if applicable, of the authorisation.

d) List of products subject to the authorisation, including product description and HS in 6 digit or AHTN (ASEAN Harmonised Tariff Nomenclature) codes.

dd) List of authorised signatories and their respective specimen signatures, not exceeding 10 persons per certified exporter.

Withdrawal or suspension of the authorisation or any change in the information specified in this Clause shall also be included in the ASEAN-wide Self-Certification database in the same manner.

4. An origin declaration shall not be honoured by the receiving Member State in the following cases:

a) The exporter is not included in the the ASEAN-wide Self-Certification database.

b) The signatory is not included in the the ASEAN-wide Self-Certification database.

c) The origin declaration is made out for a product which is not included in the ASEAN-wide Self-Certification database.

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1. For the purposes of determining originating status, the C/O issuing authority or competent authority shall have the right to request for supporting documentary evidence or to carry out check(s) considered appropriate.

2. Member States are encouraged to allow the submission of electronic supporting documents, if available, to carry out check(s) related to proof of origin, in accordance with the respective laws and regulations of a Member State.

Article 4. Pre-exportation examination 

1. With regard to goods exported, the producer and/or exporter, or its authorised representative, shall apply to the C/O issuing authority or competent authority requesting pre-exportation examination of the origin of the good or the issuance of authorisation in accordance with the Member State’s laws and regulations. The result of the examination, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in determining the origin of the said good to be exported thereafter. The pre-exportation examination may not apply to the good of which, by its nature, origin can be easily determined.

2. For locally-procured materials, declaration by the manufacturer exporting shall be used as a basis in determining the originating status of the good.

Article 5. Application for C/O

1. At the time of carrying out the formalities for exporting the products, the exporter or his authorised representative shall submit a written application for the C/O together with appropriate supporting documents proving that the products to be exported qualify for the issuance of a C/O.

2. A certified exporter may, at his own discretion, apply for a C/O in place of making out an origin declaration.

Article 6. Examination of application for C/O

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1. The application for C/O and C/O Form D are duly completed and signed by the authorised signatory.

2. The origin of the product is in conformity with the provisions of Annex I enclosed with the Circular No. 22/2016/TT-BCT.

3. The other statements of the C/O correspond to supporting documentary evidence submitted.

4. The description, quantity and weight of goods, marks and number of packages, number and kinds of packages conform to the products to be exported.

5. Multiple items declared on the same C/O shall be allowed provided that each item qualifies separately in its own right.

Article 7. C/O Form D

1. C/O Form D must be in the English language and on A4 size white paper in conformity with the specimen shown in Annex II enclosed herewith.

2. A C/O shall comprise one original and two copies.

3. Each C/O shall bear a reference number separately given by each C/O issuing authority.

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5. The original copy of the C/O shall be forwarded by the exporter to the importer for submission to the customs authority of the importing Member State at the port or place of importation. The duplicate shall be retained by the C/O issuing authority in the exporting Member State. The triplicate shall be retained by the exporter.

Article 8. Declaration of origin criterion

The C/O Form D issued by the exporting Member State shall clearly indicate the relevant applicable origin criterion in Box 8.

Article 9. Treatment of erroneous declaration in C/O

Neither erasures nor superimpositions shall be allowed on the C/O.  Any alteration shall be made by:

1. Striking out the erroneous details and making any addition required.  Such alterations shall be approved by an official authorised to sign the C/O and certified by the C/O issuing authority.  Unused spaces shall be crossed out to prevent any subsequent addition.

2. Issuing a new C/O to replace the erroneous one.

Article 10. Issuance of C/O

1. Subject to the submission of all documentary requirements, the C/O shall be issued prior to or at the time of exportation. The good to be exported and covered by the C/O must be originating in accordance with the provisions in Annex I enclosed with Circular No. 22/2016/TT-BCT.

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Article 11. Theft, loss or destruction of C/O

In the event of theft, loss or destruction of a C/O, the exporter may apply in writing to the C/O issuing authority for a certified true copy of the original C/O Form D and the triplicate. The certified true copy shall be issued by the C/O issuing authority on the basis of the export documents in their possession bearing the endorsement of the words “CERTIFIED TRUE COPY” in Box 12. This copy shall bear the date of issuance of the original C/O. This certified true copy shall be issued no longer than 1 year from the date of issuance of the original C/O.

Article 12. Origin declaration

1. When exporting originating goods, a certified exporter shall be allowed to make out an origin declaration on the commercial invoice.

2. If the origin declaration cannot be made out on the commercial invoice at the time of exportation, the certified exporter may make out it on any of the following documents:

a) Billing statement.

b) Delivery order.

c) Packing list.

The document containing the origin declaration will be accepted at the time of importation if submitted together with the commercial invoice.

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a) Details on the certified exporter, including the authorisation code.

b) Description of the goods in sufficient details to enable them to be identified for origin determination purposes, including:

(i) Name of the product.

(ii) HS in 6 digit or AHTN code.

(iii) Origin conferring criterion.

(iv) Country of origin.

(v) FOB price when the regional value content origin criterion is used.

(vi) Quantity of goods.

(vii) Trademark, if applicable.

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c) Certification by an authorised signatory of the certified exporter, including:

(i) Certification that the goods specified in the origin declaration meet all the relevant requirements of Chapter 3 of the ATIGA Agreement;

(ii) Authorised signature over the name of the signatory.

4. The origin declaration shall be made in the English language and bear manually executed signature and printed or stamped name of the authorized signatory.

5. The reference number and the date of the document containing the origin declaration shall be considered as the reference number and the issuance date of the origin declaration.

6. If in case the space provided for in the origin declaration is not sufficient to list out all the products, additional page(s) could be attached. An additional page shall contain sufficient information as set out in Clause 3 of this Article.

7. The provisions in Clause 2 through 6 of this Article shall not apply to the pilot implementation of self-certification of origin as set out in the Memorandum of Understanding signed on August 29, 2012 among Lao People's Democratic Republic, the Republic of the Philippines, the Republic of Indonesia in Siem Reap, the Kingdom of Cambodia, on the second pilot project for the implementation of a regional self-certification system (hereinafter referred to as “pilot scheme”).

Article 13. Back-to-back proof of origin

1. The C/O issuing authority of the intermediate Member State may issue a back-to-back C/O if an application is made by the exporter, provided that:

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b) The back-to-back C/O issued should contain some of the same information as the original proof of origin. Every column in the back-to-back C/O should be completed. FOB price of the intermediate Member State in Box 9 should also be reflected in the back-to-back C/O.

c) The back-to-back C/O issued by the intermediate Member State must be presented to the final importing Member State within the validity period of the original C/O.

d) For partial export shipments, the partial export value shall be shown instead of the full value of the original proof of origin.

dd) In the event of multiple shipments declared on the same C/O, the back-to-back C/O issued by the intermediate Member State must be presented to the final importing Member State as soon as possible by the expiration of any of the original proofs of origin.

e) The intermediate Member State will ensure that the total quantity re-exported under the partial shipment or the total quantity of accumulated shipments does not exceed the total quantity of the proof of origin from the first Member State when approving the back-to-back C/O to the exporter.

g) In the event that the information is not complete or circumvention is suspected, the final importing Member State could request that the original proof of origin be submitted.

h) Verification procedures as set out in Article 19 and Article 20 of this Annex are also applied to a Member State issuing the back-to-back C/O.

e) The reference number and date of issuance of the original proof of origin shall be indicated in Box 7 of the back-to-back C/O.

2. A certified exporter of the intermediate Member State may make out a back-to-back origin declaration, provided that:

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b) The certified exporter has valid original proof(s) of origin from the first exporting Member State. In the case where no original proof of origin is available, its certified true copy shall be used.

c) The back-to-back origin declaration should contain some of the same information as the original proof of origin. The FOB price of the intermediate Member State should also be reflected in the back-to-back origin declaration.

d) For partial export shipments, the partial export value shall be shown instead of the full value of the original proof of origin.

dd) In the event of multiple shipments declared on the same origin declaration, the back-to-back origin declaration made out by the certified exporter of the intermediate Member State must be presented to the final importing Member State as soon as possible by the expiration of any of the original proofs of origin.

e) The certified exporter of the intermediate Member State making out a back-to-back origin declaration will ensure that the total quantity re-exported under the partial shipment or the total quantity of accumulated shipments does not exceed the total quantity of the proof of origin from the first exporting Member State.

dd) Verification procedures as set out in Article 19 and Article 20 of this Annex are also applied to a Member State issuing the back-to-back origin declaration.

e) The reference number and date of issuance of the original proof of origin must be indicated in the back-to-back origin declaration.

3. The provisions in Clause 2 of this Article shall not apply to the pilot scheme for self-certification of origin of goods.

Article 14. Presentation of the proof of origin

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2. In cases where a C/O Form D is rejected by the customs authority or relevant Government authorities of the importing Member State, the subject C/O shall be marked accordingly in Box 4 and the original C/O shall be returned to the C/O issuing authority within a reasonable period not exceeding 60 days. The importing Member State should duly notify the C/O issuing authority of the grounds for the denial of tariff preference.

3. In cases when an origin declaration is rejected by the customs authority of the importing Member State, the subject origin declaration shall be returned to the competent authority of the exporting Member State within a reasonable period not exceeding 60 days. The importing Member State should duly notify the competent authority of the exporting Member State of the grounds for the denial of tariff preference.

4. In the case where the proof of origin is not accepted, as stated in the preceding Clauses 2 and 3 of this Article, the importing Member State should accept and consider the clarifications made by the C/O issuing authority or competent authority of the exporting Member State and assess again whether or not the proof of origin can be accepted for the granting of the preferential treatment. The clarifications made by the C/O issuing authority or competent authority of the exporting Member State should be detailed and exhaustive in addressing the grounds of denial of preference raised by the importing Member State.

Article 15. Validity period of the proof of origin

1. The proof of origin shall be valid for a period of 12 months for origin certification purposes, from the date of issuance or, in the case of the origin declaration, making out, and must be submitted to the customs authority of the importing Member State within that period.

2. Where the proof of origin is submitted to the customs authority of the importing Member State after the expiration of the time limit for its submission prescribed in Clause 1 of this Article, such proof of origin is still to be accepted when failure to observe the time limit results from force majeure or other valid causes beyond the control of the exporter.

3. In other cases of belated presentation, the customs authority of the importing Member State may accept such proof of origin provided that the goods have been imported before the expiration of its validity period.

Article 16. Waiver of proof of origin

In the case of consignments of goods originating in the exporting Member State and not exceeding US$ 200 (two hundred) FOB, the production of a proof of origin shall be waived and the use of simplified declaration by the exporter that the goods in question have originated in the exporting Member State will be accepted.  Goods sent through the post not exceeding US$ 200 (two hundred) FOB shall also be similarly treated.

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1. Where the origin of the goods is not in doubt, the discovery of minor discrepancies, such as typographical errors, between the statements made in the proof of origin and those made in the documents submitted to the customs authority of the importing Member State for the purpose of carrying out the formalities for importing the goods shall not ipso facto invalidate the proof of origin if it is duly established that the document does in fact correspond to the goods submitted.

2. In cases where the exporting Member State and importing Member State have different HS codes for a good subject to preferential tariffs, the goods shall be released at the MFN rates or at the higher preferential rate, subject to the compliance of the corresponding rules of origin (applicable to the goods bearing such HS code), and no penalty or other charges shall be imposed in accordance with relevant laws and regulations of the importing Member State. Once the HS code classification differences have been resolved, the correct rate shall be applied and any overpaid duty shall be refunded, if applicable, in accordance with relevant laws and regulations of the importing Member State, as soon as the issues have been resolved.

3. For multiple items declared under the same proof of origin, a problem encountered with one of the items listed shall not affect or delay the granting of preferential treatment and customs clearance of the remaining items listed in the proof of origin.  Clause 3 Article 19 of this Annex may be applied to the problematic items. 

Article 18. Record keeping requirement 

1. For the purposes of the verification process pursuant to Article 19 and Article 20 of this Annex, the producer and exporter applying for the issuance of a C/O and the certified exporter making out an origin declaration shall, subject to the laws and regulations of the exporting Member State, keep its supporting records in relation to the proof of origin for not less than 3 years from the date of issuance of the C/O or making out the origin declaration.

2. The application for C/O and all documents related to such application shall be retained by the C/O issuing authority for not less than 3 years from the date of issuance of the C/O.

3. The application as a certified exporter and all documents related to such application shall be retained by the competent authority for not less than 3 years from the date of expiry or revocation of the authorisation.

4. Information relating to the validity of the C/O shall be furnished upon request of the importing Member State by an official authorised to sign the C/O.

5. Information relating to the correctness of an origin declaration shall be furnished upon request of the importing Member State by the competent authority of the exporting Member State.

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Article 19. Retroactive check

The importing Member State may request the C/O issuing authority or competent authority of the exporting Member State to conduct a retroactive check at random or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the goods in question or of certain parts thereof.  Upon such request, the C/O issuing authority or competent authority of the exporting Member State shall conduct a retroactive check on a producer or exporter’s cost statement based on the current cost and prices, within a 6 month timeframe, specified at the date of exportation subject to the following conditions:

1. The request for retroactive check shall be accompanied with the proof of origin concerned and shall specify the reasons and any additional information suggesting that the particulars given on the said proof of origin may be inaccurate, unless the retroactive check is requested on a random basis.

2. The C/O issuing authority or competent authority receiving a request for retroactive check shall respond to the request promptly and reply within 90 days after the receipt of the request.

3. The customs authority of the importing Member State may suspend the provisions on preferential treatment while awaiting the result of verification. However, it may release the goods to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud.  

4. The C/O issuing authority or competent authority shall promptly transmit the results of the verification process to the importing Member State which shall then determine whether or not the subject good is originating. The entire process of retroactive check including the process of notifying the C/O issuing authority or competent authority of the exporting Member State the result of determination whether or not the good is originating shall be completed within 180 days. While awaiting the results of the retroactive check, Clause 3 of this Article shall be applied.

Article 20. Verification visit 

1. If the importing Member State is not satisfied with the outcome of the retroactive check prescribed in Article 19, it may request for verification visits to the exporting Member State.

2. Prior to the conduct of a verification visit, an importing Member State shall deliver a written notification of its intention to conduct the verification visit to:

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b) The C/O issuing authority or competent authority of the exporting Member State in whose territory the verification visit is to occur.

c) The customs authority of the Member State in whose territory the verification visit is to occur.

d) The importer of the goods subject of the verification visit.

3. The written notification mentioned in Clause 2 of this Article shall be as comprehensive as possible including, among others:

a) The name of the customs authority or relevant Government authorities issuing the notification.

b) The name of the exporter or producer whose premises are to be visited.

c) The proposed date for the verification visit.

d) The coverage of the proposed verification visit, including reference to the goods subject of the verification.

dd) The names and designation of the officials performing the verification visit.

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5. When a written consent from the exporter or producer is not obtained within 30 days upon receipt of the notification pursuant to Clause 2 of this Article, the importing Member State may deny preferential treatment to the goods that would have been subject of the verification visit.

6. The C/O issuing authority or competent authority receiving the notification may postpone the proposed verification visit and notify the importing Member State of such intention. In such case, any verification visit shall be carried out within 60 days from the date of such receipt. The postponement may be extended for a longer period as the concerned Member States may agree.

7. The Member State conducting the verification visit shall provide the exporter or producer and the relevant C/O issuing authority or competent authority with a written determination of whether or not the subject goods qualify as originating goods.

8. Any suspended preferential treatment shall be reinstated upon the written determination referred to in Clause 7 of this Article that the goods qualify as originating goods.

9. The exporter or producer will be allowed 30 days, from receipt of the written determination, to provide in writing comments or additional information regarding the eligibility of the goods. If the goods are still found to be non-originating, the final written determination will be communicated to the C/O issuing authority or competent authority within 30 days from receipt of the comments or additional information from the exporter or producer.

10. The verification visit process, including the actual visit and determination of whether the subject goods are originating or not, shall be carried out and its results communicated to the C/O issuing authority or competent authority within a maximum of 180 days. While awaiting the results of the verification visit, Clause 3 Article 19 of this Annex shall be applied.

Article 21. Confidentiality

Member States shall maintain, in accordance with their laws and regulations, the confidentiality of classified business information collected in the process of verification pursuant to Articles 19 and 20 of this Annex and shall protect that information from disclosure that could prejudice the competitive position of the person who provided the information.  The classified business information may only be disclosed to those authorities responsible for the administration and enforcement of origin determination.

Article 22. Documentation for direct consignment

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2. A C/O Form D issued by the C/O issuing authority of the exporting Member State or an origin declaration made out by a certified exporter established in the exporting Member State.

3. A copy of the original commercial invoice.

4. Supporting documents in evidence that the goods comply with the provisions on direct consignment set out in Point b Clause 2 Article 8 Annex I enclosed with the Circular No. 22/2016/TT-BCT.

Article 23. Exhibition goods

1. Goods sent from an exporting Member State for exhibition in another Member State and sold during or after the exhibition for importation into a Member State shall be granted preferential treatment accorded under the ATIGA on the condition that the goods meet the requirements as set out in Annex I enclosed with the Circular No. 22/2016/TT-BCT, provided that it is shown to the satisfaction of the relevant Government authorities of the importing Member State that:

a) An exporter has dispatched those goods from the territory of the exporting Member State to the Member State where the exhibition is held and has exhibited them there;

b) The exporter has sold the goods or transferred them to a consignee in the importing Member State.

c) The goods have been consigned during the exhibition or immediately thereafter to the importing Member State in the state in which they were sent for the exhibition.

2. The C/O Form D or origin declaration indicating the name and address of the exhibition shall be provided to the relevant Government authorities of the importing Member State. The relevant Government authorities of the Member State where the exhibition took place may provide evidence together with supporting documents prescribed in Clause 4 Article 22 of this Annex for the identification of the products and the conditions under which they were exhibited.

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Article 24. Third country invoicing

1. Relevant Government authorities of the importing Member State shall accept proof of origin in cases where the sales invoice is issued either by a company located in a third country or by an ASEAN exporter for the account of the said company, provided that the goods meet the requirements set out in Annex I enclosed with the Circular No. 22/2016/TT-BCT.

2. The exporter shall indicate “Third country invoicing” and such information as name and country of the company issuing the invoice in the C/O.

3. In cases where the sales invoice is issued either by a company located in a third country or by an ASEAN exporter for the account of the said company, the certified exporter may make out the origin declaration on the billing statement, delivery order or packing list.

Article 25. FOB price

The proof of origin and the back-to-back proof of origin shall only reflect the FOB Price in cases where the goods are exported from or imported into Cambodia, Indonesia or Laos, and the RVC (regional value content) criterion is applied in determining origin.

Article 26. Equivalence of paper C/O and electronic C/O

1. An electronic C/O may be applied for, issued, and accepted in lieu of the paper C/O, with equivalent legal effect.

2. Articles 27 through 31 of this Annex shall apply to electronic C/O. Unless otherwise specified in Articles 27 through 31, Articles 1 through 8, 10, 13 through 16, and 18 through 25 of this Annex shall also apply to the processing of electronic C/O.

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1. In order to ensure interoperability, Member States shall exchange electronic C/O in accordance with the “ATIGA e-Form D Process Specification and Message Implementation Guideline”. This document may be updated from time to time.

2. In the event a Member State does not wish to implement all the electronic processes and related information elements specified in the “ATIGA e-Form D Process Specification and Message Implementation Guideline”, that Member State shall inform the other Member States, through the ASEAN Secretariat, which processes and related information elements it wishes to implement.

Article 28. Examination of application for electronic C/O

In place of Clause 1 Article 6 of this Annex, an application for an electronic C/O shall electronically be accepted, verified to be duly completed and authenticated.

Article 29. Issuance of electronic C/O

1. In exceptional cases, an exporter may apply to the C/O issuing authority to re-issue an electronic C/O within 1 year from the date of issuance of the original electronic C/O.

2. In addition to the electronic process specified in the “ATIGA e-Form D Process Specification and Message Implementation Guideline”, an electronic C/O may be forwarded directly to the exporter by the NSW of the exporting Member State and the electronic C/O may be forwarded directly to the importer by the exporter or by the NSW of the importing Member State.

3. In exceptional cases, such as technical failures that trigger a loss of data, the receiving Member State may request a re-transmission of an electronic C/O from the sending Member State.

4. An alteration to an electronic C/O shall be made by issuing a new electronic C/O, and the previous electronic C/O shall be cancelled, in accordance with the process specified in the “ATIGA e-Form D Process Specification and Message Implementation Guideline”.

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1. For the purposes of claiming preferential tariff treatment, the importer shall submit to the customs authority of the importing Member State at the time of import, an import declaration containing information on the electronic C/O reference number, supporting documents (i.e. invoices and the through bill of lading issued in the territory of the exporting Member State in case the goods are transported through the territory of one or some non-Member States as prescribed in Article 21 of this Annex) and other documents as required in accordance with the laws and regulations of the importing Member State.

2. The customs authority in the importing Member State may generate an electronic customs response indicating the utilisation status of the electronic C/O in accordance with the message implementation guideline for customs response specified in the “ATIGA e-Form D Process Specification and Message Implementation Guideline”. The utilisation status, if generated, shall be transmitted electronically via the ASW to the C/O issuing authority of the exporting Member State either soon after the import or as and when it has been generated, within the validity period of the electronic C/O.

3. In cases when an electronic C/O is rejected by the customs authority of the importing Member State, the customs authority of the importing Member State shall:

a) Generate an electronic customs response indicating the rejection status with reasons for the rejection, including, as appropriate, the reason for denial of tariff preference, in accordance with the “ATIGA e-Form D Process Specification and Message Implementation Guideline”. The electronic customs response, if generated, shall be transmitted electronically via the ASW to the C/O issuing authority in the exporting Member State within a reasonable period not exceeding 60 days from the date of receipt of the electronic C/O; or

b) In cases where the procedure in Point a of this Clause is not available, the customs authority of the importing Member State may notify the C/O issuing authority of the exporting Member State in writing of the grounds for the denial of tariff preference together with the reference number of the electronic C/O, within a reasonable period not exceeding 60 days.

4. In the case where an electronic C/O is not accepted, as stated in Clause 3 of this Article, the importing Member State should accept and consider the clarifications made by the C/O issuing authority and assess again whether or not the electronic C/O application can be accepted for the granting of the preferential treatment. The clarifications should be detailed and exhaustive in addressing the grounds of denial of preference raised by the importing Member State.

Article 31. Electronic C/O archiving and data retention

1. For the purposes of the verification process pursuant to Articles 19 and 20 of this Annex, the producer or exporter applying for the issuance of an electronic C/O shall, subject to the laws and regulations of the exporting Member State, provide for the storage of supporting records for application for an electronic C/O for not less than 3 years from the date of issuance of the electronic C/O.

2. The application for an electronic C/O and all documents related to such application shall be retained by the C/O issuing authority for not less than 3 years from the date of issuance of the electronic C/O.

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4. Any information communicated between the Member States concerned shall be treated as confidential and shall be used for the purpose of electronic C/O validation only./.