The Ministry of Finance issued Circular 12/2019 / TT-BCT regulating rules of origin of goods in the Framework Agreement on comprehensive economic cooperation between the Association of Southeast Asian Nations and China.
Accordingly, Circular 12 stipulates cases of exemption from payment of CO form E including:
In case goods originating from an exporting Member country with value of FOB not exceeding USD 200 are exempted from filing C / O form E and only need simple declaration of exporter that such goods are exported. origin of the exporting Member State.
Goods sent by post with FOB value not exceeding US $ 200 are also subject to this provision.
Note, for consignments that are imported consecutively that the customs authorities determine that the purpose is to avoid having to pay CO, such imported goods are not exempt from form E.
Circular 12/2019 / TT-BCT takes effect from September 12, 2019.