THE MINISTRY OF TRADE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 08/2006/TT-BTM
Hanoi, April 17, 2006
  
CIRCULAR
GUIDING THE IDENTIFICATION OF ORIGIN OF EXPORTS AND IMPORTS 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 guides the identification of origin of exports and imports as follows:
 
I. GENERAL PROVISIONS
 1. Scope of regulation
a/ This Circular guides the identification of origin of exports and imports which are not wholly obtained goods defined in Article 8 of the Government's Decree No. 19/2006/ND-CP of February 20, 2006, detailing the Commercial Law regarding the origin of goods;
b/ For exports eligible for the general tariff preferences, their origin shall be identified according to the rules of origin of countries of importation;
c/ For exports and imports eligible for the tariff preferences or non-tariff preferences under treaties to which the Socialist Republic of Vietnam has signed or acceded, their origin shall be identified according to Vietnam's legal documents detailing the rules of origin provided for in the above-said treaties.
2. General rules
Goods, of which the origin is identified under the guidance of this Circular, shall be regarded as originating from a country or a territory where the last processing operation which substantially transforms such goods has been carried out.
II. METHODS OF IDENTIFYING ORIGIN OF GOODS
1. "Change in tariff classification of goods" criterion
a/ "Change in tariff classification of goods" means a change in four-digit HS heading of a goods as compared with the HS heading of materials not originating from the country of production (including imported materials and materials of unidentifiable origin) used for the production of such goods;
b/ Four-digit HS headings of goods mentioned at Point a, Clause 1, Section II of this Circular shall be identified according to current regulations.
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