Notice about the time limit for submission of the C/O of the EAV form to enjoy Special Preferential Tax

VCN- The General Department of Vietnam Customs has issued a document to guide the provincial and city Customs Departments on the time limit for submission of the C/O of the EAV Form to enjoy the special preferential tax rate.
notice about the time limit for submission of the co of the eav form to enjoy special preferential tax
The professional operation at Ha Tay Customs Branch (Ha Noi) Photo: Ngoc Linh

Accordingly, the guidance of the General Department of Vietnam Customs based on the provisions on the time limit for submission of the Customs dossier under Article 25 of the Customs Law and Article 16, Appendix 1 of Circular No.21/2016/TT-BTC dated September 20, 2016 of the Ministry of Industry and Trade provides for the implementation of rules of origin in the free trade agreement between the Vietnam and the EURASIAN Economic Union.

Specifically, in the case of electronic Customs declaration, declarants shall submit the C/O at the time for submission of the paper documents in the Customs dossier.

In the case of filling in the paper Customs declaration form, declarants must submit the C/O when they register the Customs declaration.

notice about the time limit for submission of the co of the eav form to enjoy special preferential tax Some notes for records with A/K form C/O

VCN- The General Department of Customs has announced to Customs Departments in provinces and cities to implement ...

Beyond the time above, Customs only considers the proposal of the additional submission of C/O in cases which are stipulated in Clause 2, Article 20, Annex 1 of Circular 21/2016/TTBTC of the Ministry of Industry and Trade (Due to accidental errors or omissions made in the original Certificate of Origin, the authorised body shall issue the Certificate of Origin in substitution for the original Certificate of Origin. In this instance, the Certificate of Origin shall bear the words: “ISSUED IN SUBSTITUTION FOR THE CERTIFICATE OF ORIGIN NUMBER ___DATE ___”. Such Certificate of Origin shall be valid no longer than 12 months from the date of issuance of the original Certificate of Origin).

By Ngoc Linh/Hoang Loan

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