Customs solves 6 problems related to the origin of goods

VCN – Submission of proofs of origin; examination of proofs of origin on websites; procedures for refusing documents certifying the origin of goods in the CPTPP Agreement... are issues that the General Department of Customs has just guided local customs departments when implementing Circular No. 33/2023/TT-BTC.
Need to specify counterfeit origin of goods Need to specify counterfeit origin of goods
Enterprises made suggestions on draft circular on origin of import and export goods Enterprises made suggestions on draft circular on origin of import and export goods
Binh Duong Customs notifies businesses of regulations on labeling and origin of goods Binh Duong Customs notifies businesses of regulations on labeling and origin of goods
Customs operations at Thuy An Customs Branch (Thua Thien Hue Customs Department). Photo: N. Linh
Customs operations at Thuy An Customs Branch (Thua Thien Hue Customs Department). Photo: N. Linh

Strict controlling procedures for potentially harmful goods

Accordingly, regarding the submission of proofs of origin, complying with the provisions of Article 12 of Circular No. 33/2023/TT-BTC regulating the determination of origin of exported and imported goods, the General Department Customs said that goods on the List in Appendix V of Circular No. 33 are goods that pose a risk of harming social safety, community health or environmental sanitation that need to be controlled. Therefore, units base on Clause 2, Article 12 and List V issued with Circular No. 33/2023/TT-BTC to implement (Clause 2, Article 12 stipulates that the customs declarant shall submit proof of origin at time of customs procedures; if the proof of origin is not submitted, the customs agency shall result in refusal to grant customs clearance to the good which shall be also treated in accordance with regulations of laws.)

Regarding examination of C/O on the website provided by the competent authority of the exporting country, it is carried out according to the provisions of Clause 4, Article 12 and Clause 1, Article 15 of Circular No. 33 /2023/TT-BTC, specifically:

In case the C/O is issued on the National Single Window Information Portal, ASEAN Single Window or electronic information page notified by the competent authority of the exporting country, the Customs authority will declare based on the information on the C/O. on the customs declaration to compare and check the validity of the C/O issued on the National Single Window Portal, ASEAN Single Window or that website and determine preferential tax rates according to regulations; Does not require customs declarants to submit C/O.

In case a C/O is issued through the National single-window portal, the ASEAN single-window portal or a website notified by a competent authority of the exporting country, the Customs authority shall base on the customs declaration to check the information and validity of the C/O and determine preferential tax rate and the customs declarant shall not be required to submit the C/O.

In case the website notified by the competent authority of the exporting country does not have sufficient information about the C/O so that the Customs authority has sufficient basis to determine the validity of the C/O, the Customs authority, in addition to checking information about C/O on the website, must also check C/O in the form of electronic data or paper documents converted to electronic documents (scan copy) which has been submitted by the declarant through the Electronic Customs Data Processing System, documents in the customs dossier and results of physical inspection of goods (if any) to determine the validity of the C/O.

The General Department of Customs said that units shall look up information about C/O on the website provided by the competent authority of the exporting country and notified by the General Department of Customs to check and determine the validity of C/O according to regulations.

Regarding the procedure for refusing the proof of origin in the CPTPP Agreement, according to the guidance of the General Department of Customs, in cases where the Customs authority has sufficient grounds to determine that the proof of the origin is invalid, the Customs authority will immediately refuse that proof of origin at the time of customs clearance.

In case the Customs authority does not have enough grounds for the refusal at the time of customs clearance, the Customs authority shall carry out verification procedures as prescribed in Article 19 of Circular No. 33/2023/TT-BTC. After receiving the verification results, if the proof of origin is not eligible for incentives, the General Department of Customs shall notify the exporter or producer or a competent authority of the exporting country to provide and supplement additional information related to the origin of goods within a maximum period of 90 days from the date of notification. If the provided information is not appropriate, the Customs authority shall follow the prescribed refusal procedures.

The guarantee issue will be added when building Digital Customs

The General Department of Customs also provides guidance on verifying the validity of proofs of origin for imported coal products to determine whether goods are eligible to apply special preferential tax rates under the Free Trade Agreement.

Accordingly, while waiting for verification results, in case the Customs authority checks the C/O issued on the National Single Window Portal, ASEAN Single Window, or on the website notified by the competent authority of the exporting country, or submitted by the customs declarant through the Customs Electronic Data Processing System, meeting the minimum information as prescribed in Clause 3 of Article 15 Circular No. 33/2023/TT-BTC, imported goods must apply preferential import tax rates or normal tax rates and go through customs clearance according to the law.

Regarding deduction of import quantity in C/O, complying with the provisions of Article 22 of Circular No. 33/2023/TT-BTC, accordingly for shipments with the same contract or commercial invoice but multiple imports, the importer shall use the C/O to create a deduction of import quantity sheet.

In addition, regarding the implementation of guarantee for the tax difference as prescribed in Clause 1 and Clause 6, Article 12 of Circular No. 33/2023/TT-BTC, the General Department of Customs noted problems and added the guarantee issue when building digital customs to support customs clearance and release of goods in cases where tax guarantees are applied according to the provisions of this Circular.

By Ngoc Linh/ Huyen Trang

Related News

Quang Ninh Customs seeks solutions to promote import and export

Quang Ninh Customs seeks solutions to promote import and export

VCN - Quang Ninh Customs Department has made efforts to synchronously deploy solutions to accompany, support and resolve difficulties for businesses, contributing to improving import and export activities through the area.
Regulating goods across Huu Nghi International Border Gate during peak times

Regulating goods across Huu Nghi International Border Gate during peak times

VCN – In order to reduce the pressure on customs clearance of import and export goods for the international border gate pair during peak times, the management agency of Lang Son (Vietnam) has just discussed with the management authority of Pingxiang (China) to strengthen coordination in regulating the means of transporting goods of enterprises on both sides.

Latest News

"One law amending four laws" on investment to decentralize and ease business challenges

"One law amending four laws" on investment to decentralize and ease business challenges

VCN - According to the Government, the draft Law amending and supplementing certain provisions of the Planning Law, Investment Law, Law on Investment under Public-Private Partnerships (PPP), and Bidding Law (referred to as "One law amending four laws") focuses on amending conflicting regulations that are causing obstacles, to facilitate investment, production, and business activities.
One law amending seven financial laws: New driving force for economic growth

One law amending seven financial laws: New driving force for economic growth

VCN - Draft 1 of the Law amending 7 laws in the financial sector has been officially submitted and discussed at the 8th session of the 15th National Assembly. According to the Law-making program, the Law will be developed and promulgated following a simplified procedure and will be approved at this session. The simultaneous amendment of many provisions in the laws in the financial sector and their early approval demonstrate the determination and great efforts of the National Assembly, the Government, and the Ministry of Finance in creating a system of open and appropriate policies, promoting investment resources in the economy, thereby promoting economic growth in the new period.
Ensure harmony of interests of “3 parties” when applying 5% VAT on fertilizers

Ensure harmony of interests of “3 parties” when applying 5% VAT on fertilizers

VCN - In the short term, applying 5% VAT on fertilizers may increase selling prices, but in the long term, farmers will benefit from this policy. When the fertilizer manufacture is deducted input tax, it will help reduce investment cost and production cost.
Tax, fee, and land rent exemption, reduction, and deferral policies: a driving force for business recovery and growth

Tax, fee, and land rent exemption, reduction, and deferral policies: a driving force for business recovery and growth

Recently, the implementation of a series of policies on tax, fee, and land rent exemption, reduction, and deferral has provided timely support for businesses to recover and develop, thereby making positive contributions to economic growth.

More News

Revamping commodity management and trade protection

Revamping commodity management and trade protection

VCN - Completing commodity management policies combined with applying trade defense measures plays an important role in protecting the interests of businesses and the Vietnamese economy. Close coordination between management agencies not only helps prevent trade fraud but also creates favorable conditions for exporting businesses, minimizing risks from anti-dumping lawsuits.
Tax support policy is a "lift" for business bounceback

Tax support policy is a "lift" for business bounceback

VCN- Sharing with Customs Magazine, economic expert, Associate Professor, Dr. Dinh Trong Thinh highly appreciated the effectiveness of tax and fee reduction measures implemented by the Government and the Ministry of Finance. These policies not only enable businesses to reduce input costs and increase profits, but also promote consumption and production of businesses.
VAT policy for on-the-spot imports

VAT policy for on-the-spot imports

VCN- The General Department of Vietnam Customs has instructed Dong Nai Food Industry Corporation on VAT policy for imported tobacco leaves separated from stems.
Applying tax on animal feed ingredient faces problems due to specialized regulations

Applying tax on animal feed ingredient faces problems due to specialized regulations

VCN - The unified application of regulations of specialized legal documents related to value-added tax (VAT) policies on imported raw materials for animal feed has caused many problems. Notably, the accurate identification for imported raw materials for animal feed not only causes difficulties for the enterprise but also for the enforcement authority.
Ministry of Finance proposes to choose the option of reducing land rent by 30% in 2024

Ministry of Finance proposes to choose the option of reducing land rent by 30% in 2024

VCN - The Ministry of Finance has just completed the draft Decree of the Government regulating the reduction of land rent in 2024. Accordingly, in the latest Draft, the Ministry of Finance directly proposed to choose the reduction level according to option 2 of 30%.
Ensuring reasonableness upon enforcement of regulations in "1 law amending 7 laws"

Ensuring reasonableness upon enforcement of regulations in "1 law amending 7 laws"

VCN - According to the representative of the Vietnam Chamber of Commerce and Industry (VCCI), the Ministry of Finance and the National Assembly Committees are urgently collecting opinions to complete the draft Law amending seven Laws, to ensure that the issued regulations are reasonable and remove difficulties for businesses.
Ensuring global trade security requires cooperation, exchange and processing of information before the goods arrive

Ensuring global trade security requires cooperation, exchange and processing of information before the goods arrive

VCN - As import and export activities increase, security risks also increase. Therefore, to meet the requirements of both strict security control and shortening clearance time, facilitating trade, one of the effective solutions is to cooperate, exchange and process information before the goods arrive.
New regulations on foreign indirect investment in Vietnam drafted

New regulations on foreign indirect investment in Vietnam drafted

The State Bank of Vietnam (SBV) is drafting a circular to better manage foreign investment protocols and hopefully make them speedier.
Considering amending regulations on suspension from exit due to tax arrears

Considering amending regulations on suspension from exit due to tax arrears

VCN - To facilitate the implementation of suspension from exit, the General Department of Taxation directs specialized units to study and amend and supplement current regulations to ensure both improving the efficiency of tax debt collection and creating conditions for enterprises and taxpayers to develop stable production and business as well as facilitate travel and trade activities.
Read More

Your care

Latest Most read
"One law amending four laws" on investment to decentralize and ease business challenges

"One law amending four laws" on investment to decentralize and ease business challenges

VCN - According to the Government, the draft Law amending and supplementing certain provisions of the Planning Law, Investment Law, Law on Investment under Public-Private Partnerships (PPP), and Bidding Law (referred to as "One law amending four laws") fo
One law amending seven financial laws: New driving force for economic growth

One law amending seven financial laws: New driving force for economic growth

VCN - Draft 1 of the Law amending 7 laws in the financial sector has been officially submitted and discussed at the 8th session of the 15th National Assembly. According to the Law-making program, the Law will be developed and promulgated following a simpl
Ensure harmony of interests of “3 parties” when applying 5% VAT on fertilizers

Ensure harmony of interests of “3 parties” when applying 5% VAT on fertilizers

VCN - The representative of the Vietnam Fertilizer Association cites data from the Ministry of Finance, as saying that about VND10,000 billion of VAT has not been deducted from business expenses from 2015 to present.
Tax, fee, and land rent exemption, reduction, and deferral policies: a driving force for business recovery and growth

Tax, fee, and land rent exemption, reduction, and deferral policies: a driving force for business recovery and growth

Recently, the implementation of a series of policies on tax, fee, and land rent exemption, reduction, and deferral has provided timely support for businesses to recover and develop, thereby making positive contributions to economic growth.
Revamping commodity management and trade protection

Revamping commodity management and trade protection

Completing commodity management policies combined with applying trade defense measures plays an important role in protecting the interests of businesses and the Vietnamese economy.
Mobile Version