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.
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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

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