Official letter No. 5657/TCHQ-KTSTQ dated December 26th, 2022 of the General Department of Vietnam Customs regarding issues relating to certificate of origin (CO)

The General Department of Vietnam Customs notes that, according to the regulations at Circular No. 38/2018/TT-BTC , if there is no difference between HS code on the CO and that on the customs declaration, the actually - imported goods are the declared ones, the differences in goods description do not affect the CO's validity.

However, if the customs authority has grounds to determine that the imported goods are not the goods declared on the CO, it shall handle according to Article 15 of Circular No. 38/2018/TT-BTC (amended at Circular No. 62/2019/TT-BTC).