The General Department of Vietnam Customs notes that with regard to goods pending result of origin verification, they shall be granted customs clearance. However, they temporarily shall not be entitled to enjoy special preferential duty rate (FTA) but it is required to declare according to MFN tariff rate or general tariff rate.
This content has been specified at Article 27 of the Customs Law and Article 19 of Circular No. 38/2018/TT-BTC .
|Published||Vietlaw's Newsletter No. 541|