CIRCULAR No. 10/2006/TT-BTM OF JUNE 1, 2006, 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.”
For the Trade Minister
Vice Minister
PHAN THE RUE
APPENDIX
LIST OF GOODS
(Promulgated together with the Trade Ministry’s Circular No. 10/2006/TT-BTM of June 1, 2006)
|
HS heading |
Description of goods |
Criteria for substantial transformation |
|
15.. |
Chapter 15 – Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes |
|
|
1515.. |
Other fixed vegetable fats and oils (including jojoba oils) and their fractions, whether or not refined, but not chemically modified |
Transformed from crude vegetable oils or fractions of unrefined oils into refined oils; or neutralized, decolorized or deodorized |
|
39... |
Chapter 39 – Plastics and articles thereof |
|
|
3902.. |
Polymers of propylene or of other olefins, in primary forms |
Satisfying “ad valorem percentage” criterion; or transferred from any other heading |
|
3917... |
Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges) of plastics |
Satisfying “ad valorem percentage” criterion; or transferred from any other heading |
|
3918... |
Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter |
Satisfying “ad valorem percentage” criterion; or cut, worked or shaped |
|
3919... |
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls |
Satisfying “ad valorem percentage” criterion; or cut, worked or shaped |
|
3920… |
Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials |
Satisfying “ad valorem percentage” criterion; or cut, worked or shaped |
|
3921… |
Other plates, sheets, film, foil and strip, of plastics |
Satisfying “ad valorem percentage” criterion; or cut, worked or shaped |
|
3922… |
Baths, shower-baths, wash-basins, bidet, lavatory pans, seat and covers, flushing cisterns and similar sanitary ware, of plastics |
Satisfying “ad valorem percentage” criterion; or transferred from any other heading |
|
3923… |
Articles for the conveyance or packing of goods, of plastics, stoppers, lids, caps and other closures, of plastics |
Satisfying “ad valorem percentage” criterion; or cut, worked or shaped |
|
3924… |
Tableware, kitchenware, other household articles and toilet articles, of plastics |
Satisfying “ad valorem percentage” criterion; or fit or connected together with such fitting materials as thread or glue or other materials for assembling semi-finished products into finished products |
|
3925... |
Builders ware of plastics, not elsewhere specified or included |
Satisfying “ad valorem percentage” criterion; or fit or connected together with such fitting materials as thread or glue or other materials for assembling semi-finished products into finished products |
|
3926... |
Other articles of plastics and articles of other materials of headings No. 3901 to 3914 |
Satisfying “ad valorem percentage” criterion; or fit or connected together with such fitting materials as thread or glue or other materials for assembling semi-finished products into finished products |
|
61... |
Chapter 61 – Articles of apparel and clothing accessories, knitted or crocheted |
|
|
6101... |
Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No. 6103 |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
6102... |
Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No. 6104 |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
6103... |
Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading
|
|
6104… |
Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
6105… |
Men’s or boys’ shirts, knitted or crocheted |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
6106… |
Women’s or girls’ blouses, shirts and shirt- blouses, knitted or crocheted |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
6115… |
Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
62 |
Chapter 62 – Articles of apparel and clothing accessories, not knitted or crocheted |
|
|
6201... |
Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No. 6203 |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
6202... |
Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, other than those of heading No. 6204 |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
6203... |
Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
6204… |
Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
6205… |
Men’s or boys’ shirts |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
6206… |
Women’s or girls’ blouses, shirts and shirt- blouses |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
6209… |
Babies’ garments and clothing accessories |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
6210... |
Garments, made up of fabrics of heading No. 5602, 5603, 5903, 5906 or 5907 |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
6211... |
Track suits, skis suits and swimwear; other garments |
Tailored or fit together with the use of fitting materials in order to make products from accessories and semi-finished products; or transferred from any other heading |
|
73... |
Chapter 73 – Articles of iron or steel |
|
|
7325... |
Other cast articles of iron or steel |
Satisfying “ad valorem percentage” criterion |
|
84... |
Chapter 84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
Satisfying “ad valorem percentage” criterion; or assembled from parts or semi-finished products in an industrial chain |
|
85... |
Chapter 85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
Satisfying “ad valorem percentage” criterion; or assembled from parts or semi-finished products in an industrial chain |
|
90… |
Chapter 90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof |
|
|
9003… |
Frames and mountings for spectacles, goggles or the like, and parts thereof |
Transferred from any other heading; or satisfying “ad valorem percentage” criterion |
|
9004… |
Spectacles, goggles and the like, corrective, protective or other |
Transferred from any other heading; or satisfying “ad valorem percentage” criterion |
|
94 |
Chapter 94 – Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings; not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings |
|
|
9403… |
Other furniture and parts thereof |
Transferred from any other heading; or satisfying “ad valorem percentage” criterion |
|
96... |
Chapter 96 – Miscellaneous manufacturing articles |
|
|
9609... |
Pencils (other than pencils of heading No. 9608), crayons, pencil loads, pastels, drawing charcoals, writing or drawing chalks and tailors chalks |
Grooved, fit with pencil leads and industrially stuck; or processed into shapes; or satisfying “ad valorem percentage” criterion |
|
9613... |
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks |
Having prefabricated cases and assembled with other parts and materials; or satisfying “ad valorem percentage” criterion |
THE END