The Ministry of Finance has just issued Document No. 12802 / BTC-TCHQ guiding the time of submitting certificates of origin (C/O). Accordingly, the time for submission of C/O will be uniformly implemented at a certain time, only a number of cases shall be submitted for supplementation of C/O.
The time for filing a C/O is the time of registration of the customs declaration. Illustration
Specifically, the time for paying C/O for C/O forms, except for C/O form VK (KV), is guided by the Finance Ministry as follows: For customs declarations, the customs declarers must submit the copies Main C/O at the time of submission of customs dossiers. For e-customs declarations, the customs declarers must submit the originals of the C/O at the time of submission of customs dossiers.
Apart from the above-said time limit, the customs offices shall only consider the request for supplement of C/O in two cases:
In cases where at the time of registration of customs declarations with the HS code declaration, the MFN tax rate is lower or equal to the special preferential tax rate, the enterprise shall declare MFN tax rate when carrying out the customs procedures, not applying Special tax rate. After the goods have been cleared, the customs offices shall check after the customs clearance to re-determine the HS codes or enterprises declaring the addition of HS codes, according to the new HS code, the MFN tax rate is higher than the special preferential tax rate. , Enterprises are requested to submit additional C/O.
In cases where at the time of registration of customs declarations, goods eligible for investment preferences shall be exempt from import tax. After the goods have been cleared, the customs offices shall check after customs clearance (or the enterprises themselves detect) that the goods are not eligible for investment preferences and the enterprises request the additional C/O.
Particularly for C/O form VK (KV), the Ministry of Finance hereby guides the time of submitting C/O as follows: For customs declarations, customs declarants must submit originals of C/O at the time of leaf registration. Customs declaration. For e-customs declarations, the customs declarers must submit the originals of the C/O at the time of submission of customs dossiers. Where C/O originals are not available at the time of carrying out customs procedures, the customs declarers must declare the C/O supplementation on the customs declarations and submit the C/O within 1 year after the date of posting. Sign customs declaration. During the period for which the C/O has not yet been submitted, the customs declarant shall declare it at the MFN tax rate.
In addition, the Ministry of Finance requested the local Customs units to strengthen the inspection of the origin of imported and exported goods in accordance with the process of verification of origin. During the inspection process, in case of doubt regarding the validity of the C/O, the information declared on the C/O or the actual origin of the imported goods, the customs office shall proceed Proving Pending the verification results, the goods shall comply with the MFN preferential tax rates.
The uniform provisions on the time of submission of C/O for the inspection of the origin of goods imported from member countries shall enjoy the special preferential tax rates in the framework of the FTAs which Vietnam has signed.
According to representatives of the Department of Customs Management Supervision (General Department of Customs), in order to comply with regulations, enterprises should pay attention to preparing full dossiers when carrying out customs procedures in order to enjoy the preferential tariff level.