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

Southern Customs contributed many practical contents on customs supervision and control procedures

Southern Customs contributed many practical contents on customs supervision and control procedures

VCN - The contents related to the articles and clauses of the draft Decree amending and supplementing Decree 08/2015/ND-CP and the circulars have been specifically commented on by Southern Customs units based on practical experience.
Summary of Project A724p: Effectiveness from coordination work

Summary of Project A724p: Effectiveness from coordination work

VCN - Project A724p against drug crimes was implemented under coordination among four specialized agencies in charge of preventing drug crimes. The agencies arrested 10 suspects and seized 211 kg of various drugs.
Joint efforts to destroy many big drug crime rings

Joint efforts to destroy many big drug crime rings

VCN - The Department of Drug and Crime Prevention and Control (Border Guard Command); the Department of Drug-related Crime Investigation (Ministry of Public Security); the Department of Professional Affairs and Law (Coast Guard Command) and the Department of Anti-Smuggling Investigation (General Department of Customs) organized a conference among specialized agencies in charge of drug crime prevention and control at the central level in 2024.
Mid-November: Vietnam

Mid-November: Vietnam's trade volume matches 2023 total, eyes record-breaking growth

VCN - By mid-November 2024, Vietnam's total import-export turnover reached an impressive US$681.48 billion, equaling the full-year trade figure for 2023

Latest News

Hanoi Customs resolves tax policy queries for enterprises

Hanoi Customs resolves tax policy queries for enterprises

VCN - Queries regarding customs consultation procedures and tax refunds due to price reduction clauses were addressed by the Hanoi Customs Department, providing clarity for businesses.
Regularly check tax obligations to avoid temporary exit suspension

Regularly check tax obligations to avoid temporary exit suspension

VCN - In order to avoid the situation of arriving at the airport or border gate and only finding out that you owe taxes and being temporarily suspended from leaving the country by the Tax Authority, the Tax Authority recommends that taxpayers regularly look up their tax obligations to have a plan to pay taxes on time, not letting the tax debt situation drag on and drag on.
Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

VCN - In June 2005, the World Customs Organization (WCO) developed and adopted the SAFE Framework of Standards to Secure and Facilitate Global Trade. The SAFE Framework plays a crucial role in encouraging countries to modernize, enhance security, and facilitate trade within global supply chain management and Authorized Economic Operator (AEO) programs. This approach introduces a comprehensive method for cross-border goods management and promotes closer cooperation between Customs, businesses, and stakeholders. The Customs News presents a two-part series on implementing the SAFE Framework in Vietnam.
Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

VCN - In the draft revised Law on Tax Administration, the Ministry of Finance proposed amending regulations on measures to enforce administrative decisions on tax administration to remove obstacles in policy mechanism and improve the effectiveness of tax administration.

More News

Many shortcomings in process and manual book on handling administrative violations

Many shortcomings in process and manual book on handling administrative violations

VCN - Legal policies on handling administrative violations have effectively supported the technical work of the Customs sector. However, some legal bases and regulations have been amended, replaced, and supplemented, which have limited the efficiency of handling administrative violations of the customs sector.
Implementing the SAFE Framework in Vietnam: Lessons from practice

Implementing the SAFE Framework in Vietnam: Lessons from practice

VCN - The Framework of Standards to Secure and Facilitate Global Trade (SAFE Framework) is a strategic international instrument introduced by the World Customs Organization (WCO) to enhance security and trade facilitation in global supply chains. It contributes significantly to the economic development of the 21st century.
Implementing the SAFE Framework in Vietnam: Solutions and Recommendations

Implementing the SAFE Framework in Vietnam: Solutions and Recommendations

VCN - Recognizing the significance, impact, and benefits of the SAFE Framework in customs modernization and reform, Vietnam Customs is advancing the implementation of SAFE. This involves both capacity building and phased deployment aligned with Vietnam Customs’ development strategy and practical needs.
Abolishing regulations on tax exemption for small-value imported goods must comply with international practices

Abolishing regulations on tax exemption for small-value imported goods must comply with international practices

VCN - The Ministry of Finance said that the abolition of regulations on tax exemption for imported goods valued at less than VND1 million must comply with international practices in the context of the growing trend of cross-border e-commerce activities.
Policy adaptation and acceleration of digital transformation in tax and customs management

Policy adaptation and acceleration of digital transformation in tax and customs management

VCN - In order to contribute to economic growth, tax, customs and logistics management policies need to ensure high adaptability, stability and predictability so that they require little amendment or supplementation.
Implement regulations on special preferential import tariffs under VIFTA

Implement regulations on special preferential import tariffs under VIFTA

VCN - The General Department of Vietnam Customs (GDVC) requests provincial and municipal customs departments to implement Vietnam's special preferential import tariffs under the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the State of Israel for the period 2024-2027 (referred to as the VIFTA) from October 15, 2024.
Perfecting tax policy for goods traded via e-commerce

Perfecting tax policy for goods traded via e-commerce

VCN - In order to ensure the goal of developing e-commerce activities without causing loss of state budget revenue, the Customs authority is actively coordinating with policy advisory units of the Ministry of Finance to research and review regulations on tax exemption for import and export goods transacted via e-commerce.
Are belongings of foreigners on business trip to Vietnam exempt from tax?

Are belongings of foreigners on business trip to Vietnam exempt from tax?

VCN - That is the question of Nhat Viet Relocation Company Limited, which has just been answered by the Customs Department and given specific instructions on providing a confirmation of residence of foreigners on business trip to Vietnam to follow tax exemption procedures for movable assets.
Amending regulations on enforcement measures in tax administration

Amending regulations on enforcement measures in tax administration

VCN - In draft of 1 law amending 7 laws in the financial sector, the Ministry of Finance proposed to amend the regulations on enforcement measures in tax administration in the Law on Tax Administration.
Read More

Your care

Latest Most read
Hanoi Customs resolves tax policy queries for enterprises

Hanoi Customs resolves tax policy queries for enterprises

Queries regarding customs consultation procedures and tax refunds due to price reduction clauses were addressed by the Hanoi Customs Department, providing clarity for businesses.
Regularly check tax obligations to avoid temporary exit suspension

Regularly check tax obligations to avoid temporary exit suspension

Tax Authority recommends that taxpayers regularly look up their tax obligations to have a plan to pay taxes on time, not letting the tax debt situation drag on and drag on.
Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

The SAFE Framework plays a crucial role in encouraging countries to modernize, enhance security, and facilitate trade within global supply chain management and Authorized Economic Operator (AEO) programs
Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

VCN - In the draft revised Law on Tax Administration, the Ministry of Finance proposed amending regulations on measures to enforce administrative decisions on tax administration to remove obstacles in policy mechanism and improve the effectiveness of tax
Many shortcomings in process and manual book on handling administrative violations

Many shortcomings in process and manual book on handling administrative violations

VCN - Legal policies on handling administrative violations have effectively supported the technical work of the Customs sector. However, some legal bases and regulations have been amended, replaced, and supplemented, which have limited the efficiency of h
Mobile Version