Conditions for enjoyment of form-E C / Os when goods are transferred to third countries

Goods imported from China have form C but transferred to third country before returning to Vietnam to submit any documents to receive preferential tariff?

Form C/O mẫu E. Ảnh minh họa

Recently, at a forum on customs procedures, a business entangled, enterprises import goods from China, have C / O form E (Certificate of origin for preferential tariffs Under the ASEAN-China Free Trade Agreement (ACFTA). The cargo was transported (from China) to Pusan ​​(South Korea) before returning to Vietnam.

When carrying out customs clearance for this shipment at a customs office of the border gate in Hai Phong, the customs office requires the enterprise to produce Bill to be entitled to tax incentives.

Regarding the above obstacles, the correspondent of the Customs Newspaper contacted a leader of the Department of Customs Management Supervision (Customs Department of Hai Phong) for answers.

According to this leader, the case of goods has a [CERTIFICATE OF ORIGIN (C / O) Form E before returning to Vietnam that is transported through one or more non - ACFTA members, in order to enjoy preferential tariffs, enterprises must submit additional documents as stipulated in Circular 36/2010 / TT-BCT of the Ministry of Industry and Trade.

Article 21, Appendix 2 of Circular 36/2010 / TT-BCT of the Ministry of Industry and Trade stipulates that when goods are transported through the territory of one or more parties who are not members of the ACFTA, Later, the customs office of the importing party shall include:

Freight transport throughout the country of export;

C / O form E issued by the exporting C / O issuer;

Copy of the original commercial invoice of the product;

Documents proving that the requirements of paragraph 3 of Article 8 of Annex I to Decision 12/2007 / QD-BTM have been complied with.

Source of Customs Report

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