The reader sends to the Customs Newspaper the question of the delayed submission of certificates of origin (C / O) due to objective factors, when is the submission of additional C / O when? Your question is read the Department of Supervision of Customs Management (General Department of Customs) answered.
Service activities at Ha Tay Customs Department (Hanoi Customs Department). Photo: N.Linh
Specifically your question reads as follows:
1. The time for supplementation of C/O is 30 days from the date of registration of declarations. When receiving the original CO, enterprises must undergo many new steps to be submitted C/O to the reception. If the company received the 29 day C/O but spent many days can submit to the registrar, so by that time also accept the C/O supplement? When are additional submissions counted?
2. Only time limits for submitting additional COs are specified but not yet provided for as long as the enterprise submits additional documents, customs officers must complete the approval or non-approval of additional documents.
3. CIC allocation before VAT to avoid double taxation but no specific provisions for this issue.
In response to the questions asked by the readers, the Department of Customs Management Supervision (General Department of Customs) said that for the problems mentioned in point 1, point 2 above: On October 4, Official Letter No. 13959/BTC-TCHQ guiding the time of submission of C/O: "The customs declarer must submit the original C/O to the customs office at the time of customs procedures for consideration and enjoyment Preferential tax according to the preferential tariff. The time for customs clearance shall be calculated from the time of registration of the customs declaration to the time the goods are cleared.
Where C/O origin certificates have not yet been available at the time of carrying out customs procedures, customs declarants must declare the C/O supplementation on customs declarations and submit C/O in Within 30 days from the date of registration of customs declaration. During the period for which the C/O has not yet been submitted, the customs declarers declare the MFN tax rate.
For the case of the Company, please send the dossier related to this problem to the Department of Management Supervision on customs reply specific.
For problems mentioned in Point 3 on the allocation of CIC before VAT to avoid double taxation, the Customs Newspaper is consulting the functional units to answer readers.