| THE GOVERNMENT ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 19/2006/ND-CP | Hanoi, February 20, 2006 |
DECREE
DETAILING THE PROVISIONS OF THE COMMERCIAL LAW ON GOODS ORIGIN
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 14, 2005 Commercial Law;
At the proposal of the Trade Minister,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Governing scope
This Decree provides for origin of imports and origin of exports.
Article 2.- Subjects of application
This Decree applies to:
1. Traders.
2. The state management agency in charge of goods origin; organizations issuing certificates of origin of exports.
3. The agency inspecting origin of imports and exports.
4. Organizations assessing origin of goods.
5. Other organizations and individuals engaged in commerce-related activities.
Article 3.- Interpretation of terms
In this Decree, the terms and expressions below are construed as follows:
1. "Origin of goods" means a country or a territory where such goods has been wholly obtained or where the last substantial processing operation has been carried out when more than one country and/or territory are concerned in the production of such goods.
2. "Preferential rules of origin" mean regulations on origin applicable to goods subject to agreements on tariff preferences and non-tariff preferences.
3. "Non-preferential rules of origin" mean regulations on origin applicable to goods other than those specified in Clause 2 of this Article and in case of application of such non-preferential commercial instruments as most-favored-nation treatment, anti-dumping and countervailing duties, safeguard measures, quantitative restrictions or tariff quotas, government procurement and trade statistics.
4. "Certificate of origin" means a documentary proof issued by an organization of a country or a territory of exportation of a goods on the basis of relevant regulations and requirements on origin, clearly identifying the origin of such goods.
5. "Change in tariff classification of goods" means a change in HS heading (in export and import tariffs) of a goods made in a country or a territory in the production thereof from materials not originating from such country or territory.
6. "Ad valorem percentage" means the proportion of an added value obtained after a country or a territory produces, manufactures or processes materials not originating from such country or territory to total value of produced goods.
7. "Manufacturing or processing operation" means a main production process in which basic characteristics of a goods are created.
8. "Substantial transformation" means the transformation of a goods through a production process into a new commercial article which is distinctive in appearance, properties, basic charac-teristics or utility as compared with the original goods.
9. "Production" means methods of making goods, including cultivation, exploitation, harvest, rearing, extraction, collection, gathering, fishing, trapping, hunting, manufacturing, processing or assembly.
10. "Materials" include raw materials, ingredients, spare parts, accessories, knocked down parts and goods which, in their combinations, constitute other goods after undergoing a production process.
11. "Product" means an article of commercial value which has undergone one or more production process.
12. "Goods" mean materials or products.
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