The General Department of Vietnam Customs assumes that if there is no doubt about origin of imports, the difference between HS code on C/O form D and that on customs declaration shall not affect the C/O’s validity.
Customs authority is required to accept the C/O if the shipment meets the conditions on origin according to Clause 2 Article 1 of Circular No. 62/2019/TT-BTC .
|Published||Vietlaw's Newsletter No. 525|