According to the General Department of Customs, the time of registration of new import declarations due to changes in use purposes, if the Certificate of Origin (C / O) has expired, shall not be eligible for preferential import tax rates. Special treat.
Form C / O form E. Artwork
The General Department of Customs recently sent an official letter to Tan Dai An Private Enterprise (located at Lot 6, Ngoc Hoi Industrial Zone, Thanh Tri, Hanoi) on the application of special preferential rates at the time of change. uses.
Accordingly, pursuant to Clause 5, Article 25 of Decree 08/2015 / ND-CP; Clause 1, Article 21 and Clause 1 of Article 40 of Circular No. 38/2015 / TT-BTC and Circular No. 166/2014 / TT-BTC promulgating Vietnam's special preferential import tariffs for the implementation of the trade agreements. ASEAN-China commodities period 2015-2018; Based on Official Letter No. 9893 / BTC-TCHQ on the application of particularly preferential import tax rates to create time for change of use purpose, the General Department of Customs shall announce that in cases where the import declaration is registered at the time of registration of import declarations If the C / O of the consignment has expired (more than one year after the date of issue), the consignment shall not be applied. To apply special preferential import tax rates.
Therefore, the General Department of Customs asked Tan Dai An private enterprises to compare the actual imported goods with the above documents and guidelines in order to apply the policy and determine the special preferential import tax rates for With declarations to import, export and transfer domestic consumption. See the service for import and export permits
(Source: Customs)