VCN – Recently, the General Department of Vietnam Customs issued a guidance document relating to certificate of origin under the list of goods stipulated in Appendix II of Circular 38/2018/TT-BTC.
|Professional activities at Hai Phong port area 3 Customs Branch. Photo: N.Linh|
Accordingly, Appendix II is the list of import and export commodities that need to submit a certificate of origin to Customs authorities.
The General Department of Vietnam Customs guided that, for the case of imported goods with origin following the free trade agreement such as ATIGA, CPTPP, EVFTA, UKFTA, and RCEP which are on the list of commodities and stipulated in Appendix II of Circular 38/2018/TT-BTC, Customs authorities will accept the certificate of origin that is self-certified by the exporter with the condition that they must meet the regulations as stipulated in corresponding free trade agreement.
The guidance of the General Department of Vietnam Customs is based on the provisions stipulated in the Free Trade Agreement (ATIGA, CPTPP, EVFTA, UKFTA, RCEP); pursuant to Article 32 of Law on Foreign Trade Management 2017; Clause 2, Article 4 of Circular 38/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance.
By N.Linh/Thanh Thuy