Many regulations on goods origin will be included in the MOF’s new circular
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Operations at Customs Branch of North Thang Long Industrial Park (Hanoi). Photo: N.Linh |
New points in the circular on determining the origin of export goods issued by the Ministry of Finance have been disseminated by the General Department of Customs to the business community at a recent conference.
The circular on the determination of origin of goods includes 25 articles described in 5 chapters, including: General provisions; dossiers of advance origin determination, required documents of origin; inspection, determination and verification of the origin of export goods; inspection, determination and verification of the origin of import goods; enforcement provisions.
Some main contents in the circular provide for cases required to submit certificate of origin; the time of submitting the certificate of origin; the method of declaration when submitting the certificate of origin; and inspection and verification of the import and export goods origin.
Specifically, the circular provides that cases required to submit certificate of origin include: goods subject to special preferential rates; goods subject to import control; goods being reported on being suspected of import from countries, groups of countries or territories on the embargo list under the Resolution of United Nations Security Council; goods being warned by Vietnam or international organizations about the risk of harm to social safety, community health or environmental sanitation; goods imported from countries that Vietnam is applying anti-dumping tax, anti-subsidy tax, safeguard measures, tariff quota measures and measures of quantitative restrictions.
In addition, the Circular also provides for cases exempted from submission of certificate of origin including: imported goods not subject to the mentioned -above goods; export goods; imported goods valued at not exceeding the value prescribed for the exemption of submission of certificate of origin under international treaties to which Vietnam has acceded.
If Customs declarants ask to submit certificate of origin of goods exempted from the submission of certificate of origin, the Customs shall still receive and verify the certificate as prescribed.
Regarding the time of submitting the certificate of origin, the circular provides for the C / O form EAV that the submission time is at the time of registering the customs declaration for paper declaration; and at the time of carrying out the Customs procedures for online declaration.
For C / O form VK, KV, the submission time is at the time or registering Customs declarations for paper declaration; is the time of submitting Customs dossiers. In case of without original C / O at the time of Customs process, Customs declarants shall submit C / O within 1 year as from the registration date of Customs declaration
For other documents certifying the origin, the submission time is the time of registering Customs declaration for paper declarations; is the time of submitting the Customs dossier. In case of without original document certifying the origin at the time of Customs process, the Customs declarant shall submit within 30 days from the registration date of customs declaration.
For goods subject to import control, food hygiene and safety or quantity restriction, the submission time of certificate of origin is the time of registering Customs declaration for paper declarations; and is the time of submitting Customs dossiers for online declaration.
In addition, the circular also stipulates on exceptional cases which are allowed to be supplemented with certificates of origin despite failure to declare or delay submission.
The Circular has many regulations related to inspection, determination and verification of origin of import and export goods. Criteria for declaration on non-preferential C / O; minor differences in the certificate of origin; certificates of origin of goods without changes in their origin; goods in change of use purposes; the registration of multiple declarations with different types; C / O deduction; and documents proving the direct transport.
![]() | Collecting comments on draft Circular on inspection and verification of goods origin |
In addition, cases of non-submission or being denied the documents proving the origin for their invalidity; the time limit for verifying the validity of the documents is also specified in this Circular.
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