Many inquiries of enterprises sent to the customs office regarding the consideration of tax refund, tax incentives for certificates of origin (C/O) from D; The validity of C/O from E ... has been promptly answered by the General Department of Customs.
C/O form AK. Illustration
Dong Thap Petroleum Trading One Member Co., Ltd, the tax refund when the enterprise needs to transfer from the temporary import to the business, the customs agency will consider the tax refund for enterprises have submitted C/O form D Form KV to the previous customs office or not?
According to the General Department of Customs, the guidance at Point 2 of Official Letter No. 1317/GSQL-TH dated 4/10/2016 of the General Department of Customs relating to C/O problems when enterprises convert the import form of exempt subjects Enterprises must produce C/O at the time of submission of customs dossiers for new customs declarations. C/O must be validly issued and valid under the Ministry of Industry and Trade circulars guiding the Agreement.
For cases where enterprises wish to use one C/O for two import customs declarations, the C/O shall be deducted under the guidance in the Finance Ministry's Official Dispatch No. 6136/BTC-TCHQ of May 9, 2016.
Hoa Phat Furniture Company and Hoa Phat Steel one asked, a company imports a product (manufactured and has C/O form E) from China. Seller on contract is a Company in Hong Kong. The company purchases the goods from a trading company in China. Major Trading Company in China who is C / O form E and granted to us. Is this C/O form E valid?
Before the question of enterprises, the General Department of Customs asked the enterprises to study Article 23, Appendix 2 of Circular 36/2010 / TT-BCT dated November 15, 2010 of the Ministry of Industry and Trade on the implementation of the Rules on procedures for grant and Check origin in the ASEAN-China Trade in Goods Agreement. Specifically: The customs office accepts a C/O form E in the case of a commercial invoice issued by a company based in a third country. The third party invoice number must be indicated in box 10. C/O form E. Exporters and consignees must have their headquarters located in parties to the Agreement; A copy of the third party invoice must be submitted together with the C/O form E to the importing customs authority.
Teco Vietnam Technology Co., Ltd said that in the process of production and business, the company has imported from Malaysia/Philippines some materials are the equipment and components used to produce individual sets. Resistors, switches used in industry. Based on the ASEAN Trade in Goods Agreement, these imported materials are of origin compatible with the conditions for enjoying import duty exemption and have submitted C/O Form D together with the import documents at the time of the goods. Clearance for Long Thanh Customs Department (Dong Nai Customs Department) in accordance with regulations relating to customs procedures.
However, after the post-customs clearance inspection, Long Thanh Customs Department has issued the decision on collection of import tax and value added tax on imported goods on the grounds that the enterprise's form D is not valid. . Some C/O forms are not accepted as valid because they are C/O issued for the first time but are mistakenly classified as "issued retroactively".
For this reason, the company wonders, in the case of C/O administrative errors are not important from the exporters, enterprises do not mislead the determination of origin of goods, C/O. Still in line with the actual imported goods and all the remaining indicators on the C/O are correct, is it acceptable?
Also according to the company, the criterion of origin of goods that is not suitable must be CTH instead of CTSH, although the goods actually meet the origin requirements. In fact, the shipment originated from Malaysia as clearly shown on the import document and has undergone the process of converting the commodity code. According to the company, the display at box No.8 CTSH instead of CTH is the fault of the C/O issuer by wrongly attributing the origin criteria even though the goods meet the conditions of origin and content.
At the same time, cell number 7 generally does not record the quantity of goods granted with certificates of origin of C/O goods, without specifying the goods items or HS codes on C/O, not suitable to meet the following requirements: Lead at point 5 behind C/O. Include generic indications of origin for many items. Actually, although C/O does not detail by commodity/commodity number, looking at C/O can determine immediately which C/O is which shipment/import declaration.
Regarding this matter, according to the Department of Customs Management Supervision (General Department of Customs), there was an official letter No. 25/GSQL-GQ4 dated 9/1/2017 in reply to the enterprise.
Accordingly, on the declaration of origin criteria of goods on C/O: According to Clause 5, Article 6, Appendix 7: Procedures for issuance and examination of C/O Circular No. 21/2010/TT-BCT dated 17/5/2010 of the Ministry of Industry and Trade is amended and supplemented in the Ministry of Industry and Trade's Circular No. 42/2014/TT-BCT dated November 18, 2014: "Many items can be declared on the same C/O, provided each item meets the origin requirements for each of those items. " Accordingly, each item must show each criterion of origin and HS code of the item.
In the case of C/O issued later, in Article 10, Annex 7 of Circular No. 42/2014/TT-BCT provides: Exception when C/O is not issued at the time of exportation or after 3 days from Export dates due to errors, unintentional or improper omissions, C/O may be issued no later than one year from the date the shipment is loaded and the "Issued Retroactively ". Therefore, marking the "issued retroactively" when C/O issued on export date is not consistent with the above guidelines.
For inquiries of enterprises related to the criteria of origin of goods, according to the General Department of Customs, Articles 2 and 4, Annex 1, Circular 42/2014/TT-BCT guided by the Ministry of Industry and Trade. To qualify for the preferential tax rate, the goods must meet the requirements for goods as a "value-added content" (RVC) of not less than 40% or "conversion of 4-digit level code" (CTH-group conversion), whereas on C O expressions of goods that meet the converting origin criteria at the sub-heading CTSH, the goods do not satisfy the rules of origin to be determined. Are goods originating from ASEAN.