Additional guidance at the submission time for C/O
Customs's working at Noi Bai International Airport Customs Branch. Photo: N.Linh |
Specifically, the new guidelines of the Ministry of Finance clarified the previous guidance at dispatch 12802 / BTC-TCHQ in 14th September.
The declarer must submit the original C/O for the Customs authorities at the time of Customs procedures to be considered for preferential tariffs under preferential tariffs regulations. The time of Customs procedures shall be calculated from the date of registration of Customs declarations prior to goods clearance.
In case there is no original C/O at the time of Customs procedures, the Customs declarant shall declare the payment of additional C/O on the Customs declaration and payment of C/O within 30 days of posting the signed Customs declaration. Pending submission of C/O, the declarer declared MFN tax rate.
The submission time of C/O for goods imported under the regulated prices of the State according to the Price Control Act and other guiding documents for implementation will be guided individually.
Guidance on the time of submission of C/O is applied to Customs declarations registration from 14th September 2016.
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