Doanh nghiệp
Question: RVC criteria 40% CO Form AK
I have a shipment exported to Korea, please apply for Co Form AK with HS Code 2106.90 (Other health food)
- Will my materials from code 0902.40 show RVC 40%?
Reply:
According to Circular 20/2014 / TT-BTC:
Article 7.- Purely originating goods
1. Goods mentioned in Clause 3, Article 5 of this Circular, except for goods specified in Clause 2 of this Article, shall be regarded as originating if:
a) Goods with a regional value content (RVC) not less than 40% of the FOB value calculated according to the formula specified in Article 8 of this Circular and the final production stage done in a member country; or
b) Goods of chapters 25, 26, 28, 29, 31 and 39; from chapter 42 to chapter 49; from chapter 57 to 59; Chapters 61, 62 and 64: from chapter 66 to chapter 71; from chapter 73 to chapter 83; Chapters 86 and 88; Chapters 91 to 97 of the Harmonized System describe and encode goods using non-originating materials that undergo a 4-digit code change (CTH) process, except for heading 29.01. , 29.02, 31.05, 39.01, 39.02, 39.03, 39.07, 39.08 apply RVC origin criteria 40%
Therefore, unaffected raw materials are still shown to be RVC 40%
- If the material belongs to 1211.20, do you need a written explanation of the material belonging to WO-AK?
Answer: The default is that Vietnam - Korea belongs to AKFTA Agreement so it should be granted a certificate except goods chapters 25, 26, 28, 29, 31, 39, 42 to 49, 57 to 59, 61, 62, 64 from 66 to 71, from 73 to 83, 86, 88, 91 to 97.
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