The General Department of Customs has just announced to the Customs Department of provinces and cities to implement some contents related to the form of AK form C/O, to implement the results of the meeting of the Group of Rules of Origin and Procedures The 23rd customs within the framework of the ASEAN-Korea FTA Agreement 14.
Form C/O form AK. Illustration
Accordingly, for C/O prototypes of AK backbone: C/O backbone shall take effect within 12 months from the date of issuance of the original C/O; At box 7 of the C/O, the back border must represent the reference number and the date of issuance of the original C/O. However, pending the revision of the relevant provisions of the Agreement, the customs authority of the importing country shall not refuse back-to-back C/O where the C/O does not reflect the reference number of the original C/O. money.
Regarding HS codes on certificates of origin of C/O goods, customs offices of importing countries shall not refuse C/O in cases where the above C/O only expresses at least the first six digits of their HS codes.
Regarding freight transport throughout, no refusal to grant special tax incentives for goods moving from one train to another or transit through intermediate countries using either a bill of lading or transport documents Multi-modalities supplemented with documents proving the origin of AK goods and considered in accordance with the terms of "direct transportation" specified in Article 9, Appendix I of Circular No. 20/2014 / TT-BCT of the Ministry of Industry and Trade. .