Customs authority can accept expired C/O on force majeure clause
![]() |
Cargo supervision at Lao Cai international border gate. Photo: T.Bình |
Previously, some import declarations of refined sugar were deposited in bonded warehouses. Besides the amount of goods have already withdrawn, a large amount of goods are still backlogged and will face an expired storage period. Therefore, enterprises proposed carrying out customs procedures for transfering to domestic consumption.
However, C/Os form D submitted to customs offices are more than one year since the date of issuance.
To facilitate enterprises to carry out customs procedures to transfer to domestic consumption for goods deposited in bonded warehouses, as well as reducing losses and removing difficulties for enterprises because China does not receive goods through the border gates and international border gate, resulting in a backlog of goods in bonded warehouse are going to expire their storage period in accordance with regulation of Customs Law. Therefore, Lao Cai Customs Department asked the General Department of Vietnam Customs to give instructions for the case that will that C/O be accepted for the company to enjoy the special preferential tax rate of the ATIGA when goods deposited in bonded warehouses are transferred to domestic consumption?
The General Department of Vietnam Customs said that according to the provisions of Article 14, Annex 8 (Certification of origin process) Chapter 3 (Rules of origin) of the ASEAN Trade in Goods Agreement and Article 14 Annex 7 of Circular 22/2016/TT-BCT dated October 3, 2016 of the Ministry of Industry and Trade implementing rules of origin in the ASEAN Trade in Goods Agreement, the Customs authority may accept C/O in case this C/O has expired because of force majeure or other legitimate reasons beyond the control of the exporter.
To handle specific cases at the unit, the General Department of Vietnam Customs assigned Lao Cai Customs Department to handle based on the actual dossiers and shipments.
Related News

Enhancing the effectiveness of e-C/O exchange, creating a favorable business environment
20:30 | 08/06/2024 Customs

Customs instructs C/O submission for imported cane sugar products
09:38 | 13/03/2024 Regulations

Guidance on checking certificate of origin
16:08 | 01/07/2022 Regulations

Guidance on new C/O form D
10:36 | 11/05/2022 Regulations
Latest News

Vietnam Customs forms implementation task force on developing customs procedures
16:29 | 15/02/2025 Customs

Quang Tri Customs launches business support initiatives
16:29 | 15/02/2025 Customs

Hai Phong Customs’ revenue rises about VND 1,000 billion
14:52 | 14/02/2025 Customs

Administrative reform: Khanh Hoa Customs delivers impressive results
14:52 | 14/02/2025 Customs
More News

GDVC sets goal of widely disseminating Customs policies
07:49 | 12/02/2025 Customs

Hai Phong Customs sets out 15 tasks to achieve the revenue target of VND 72,000 billion
10:12 | 11/02/2025 Customs

Over 1,500 customs declarations processed by Hai Phong Customs during Tet
14:36 | 10/02/2025 Customs

Hai Phong Customs strives to perform tasks from the beginning of the year
08:45 | 09/02/2025 Customs

Ho Chi Minh City: Foreign visitors spend more than VND1,500 billion to buy goods upon exit
10:01 | 07/02/2025 Customs

3,500 customs declarations handled in Lang Son over Tet
09:57 | 06/02/2025 Customs

Hai Phong Customs processes more than 1,500 declarations during 2025 Lunar New Year holiday
14:09 | 05/02/2025 Customs

US$10.5 million in trade flows through Binh Duong Customs during Tet During the 2025 Lunar New Year
14:08 | 05/02/2025 Customs

Proactive customs measures for express parcels: Tightening control over import-export goods
22:09 | 27/01/2025 Customs
Your care

Vietnam Customs forms implementation task force on developing customs procedures
16:29 | 15/02/2025 Customs

Quang Tri Customs launches business support initiatives
16:29 | 15/02/2025 Customs

Hai Phong Customs’ revenue rises about VND 1,000 billion
14:52 | 14/02/2025 Customs

Administrative reform: Khanh Hoa Customs delivers impressive results
14:52 | 14/02/2025 Customs

GDVC sets goal of widely disseminating Customs policies
07:49 | 12/02/2025 Customs