Binh Dinh Customs answered many questions about customs procedures for enterprises

Binh Dinh Customs officers carried out procedures for enterprises. Photo: T.H

Van Canh Energy Corporation requested to have specific instructions on self-certification of origin for imported goods; and how to satisfy conditions to enjoy preferential tariffs for goods imported from the EU.

Answering enterprises, Binh Dinh Customs Department said that, Article 3 of Decree 31/2018/NĐ-CP dated March 8, 2018 of the Government stipulated in detail about Foreign Trade Law: self-certification of origin means the producer expressly certifies that the goods to which the certificate relates are considered originating according to applicable laws and regulations.

Circular 11/2020/TT-BCT dated June 15, 2020 of the Ministry of Industry and Trade regulated rules of origin in the Vietnam-EU Free Trade Agreement.

The application of preferential tariff for goods imported from EU is stipulated in detail in Chapter III: Certification and Examination of Origin of Goods which includes many articles from Article 19 to Article 34 as follows:

Goods originating from the European Union imported into Vietnam are entitled to preferential tariffs under EVFTA when submitting one of the following documents certifying origin: C/O form EUR1 issued according to regulations; self-certification documents of origin complying with the provisions of this Circular issued by qualified exporters following European Union regulations for shipments of any value; or any exporter issued for a shipment not exceeding EUR 6,000.

Self-certification documents of origin issued by exporters registered in the electronic database following European Union regulations and notified to Vietnam.

Answering questions from Binh Dinh Mineral Joint Stock Company about using warehouse delivery notes cum internal transportation or value-added invoices (VAT) to declare information on on-site export declarations, Binh Dinh Customs Department believed that customs procedures for on-site import and export goods are specified in Article 86 of Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented in Clause 58, Article 1, Circular 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance.

Accordingly, "in case of goods traded between domestic enterprises and export processing enterprises or enterprises in non-tariff zones, customs declarants use VAT invoices or sales invoices following the regulations of the Ministry of Finance instead of commercial invoice.” Thus, a VAT invoice or sales invoice is required when carrying out customs procedures.

At the same time, based on Point c, Clause 3, Article 13 of Decree 123/2020/ND-CP and guiding documents, documents that must be submitted are VAT invoices or sales invoices complying with the regulations of the Ministry of Finance. In case, an enterprise submits a warehouse delivery note cum internal transportation instead of a VAT invoice, it must have the corresponding criteria as the VAT invoice to ensure customs inspection and supervision complying with the provisions of law.

Enterprises participated in the dialogue held by Binh Dinh Customs Department. Photo: T.H

Regarding the field of export production, CPPC Outdoor Wear Co., Ltd. requested the Customs authority to guide procedures when sending some raw materials outside to reproduce some semi-finished products.

Binh Dinh Customs Department provides guidance, based on the provisions of Article 12 of Decree 134/2026/ND-CP dated September 1, 2016, amended and supplemented in Clause 6, Article 1 of Decree No. 18/2021/ND-CP on March 11, 2021, during the production process, the company wants to send some raw materials outside to re-produce some stages of semi-finished products, it must comply with the following specific regulations:

The company must notify the Customs authority about the information of the production and processing facility of the recipient of the reprocessing and reprocessing contract following the provisions of customs law.

The reprocessing facility must meet the requirements, such as having the right to own or use the production facility, machinery and equipment at the production facility in the territory of Vietnam to carry out re-production and re-processing activities.

Regarding tax exemption on imported goods, An Viet Phat Energy Company Limited requests the Customs authority to guide on the time to report information on the list of machinery subjected to tax exemption within the time limit prescribed by the Law on Customs.

Responding to businesses, Binh Dinh Customs Department said that tax exemption documents and procedures are specified in Article 31 of Decree No. 134/2016/ND-CP dated September 1, 2016, supplemented in Clause 14, Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government: " Within 15 days from the day on which the last shipment of the combination or assembly line is imported, the taxpayer shall register the duty-free list with the customs authority according to Form No. 05 in Appendix VIIa hereof via the electronic data processing system or according to Form No. 16 of Appendix VII hereof.”

Regarding notification and inspection of the use of duty-free goods, according to the above regulations, in case of duty-free import of a combination or assembly line which has to be divided into more than one shipment and quota deduction is not possible as prescribed in Clause 1 of this Article:

“Within 30 days from the day on which the installation of the combination or assembly line is completed, the project owner shall submit a notification to the customs authority that receives the duty-free list according to Form No. 09 in Appendix VIIa hereof via the electronic data processing system or Form No. 20 in Appendix VII hereof. If the imports are not completely used, within 30 days from the completion of installation, the project owner shall register a new customs declaration, declare and pay tax while doing so.”

In addition, Binh Dinh Customs Department also recorded and answered some problems and suggestions from businesses on applying VAT rates, increasing the capacity of files attached to customs declarations...