Circular No. 38/2018/TT-BTC dated April 20th, 2018 of the Ministry of Finance on regulations on identification of origin of imported and exported goods
This Circular provides for the document of prior identification of origin, submission of certificate of origin (C/O), the procedure, inspection, identification and verification of origin of imported and exported goods. read more
Accordingly, enterprises have to submit C/O to customs authorities when they import goods in any of the following cases:
1. Enterprises wish to enjoy special preferential duty rates (FTA duty rates);
2. Goods which are announced by Vietnam or international organizations to be in a moment of potentially causing harms to social safety, the community's health or environmental sanitation, and must be controlled;
3. Goods which are announced by Vietnam to be currently subject to application of anti-dumping or countervailing duties, safeguard measures, tariff quotas or quantitative restrictions;
4. Goods which are subject to import management regulations provided for by Vietnamese law or bilateral or multilateral agreements;
5. Goods belong to the List of goods specified in Annex II of this Circular (including meat, coal and automobiles).
If C/O is not submitted, goods shall not be entitled to FTA duty rates (case 1) or shall not be granted customs clearance (cases 2, 4 and 5) or shall be subject to anti-dumping or countervailing duties, safeguard measures, tariff quotas (case 3).
For exports, imports exempt from submission of C/O under international agreements, C/O must not be submitted to customs authorities.
The declaration of C/O, time of submission of C/O, time limit for additional submission of C/O are regulated in Article 5, Article 7 of this Circular.
This Circular takes effect from June 5th, 2018.
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