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CUSTOMS GENERAL DEPARTMENT
HCM CITY CUSTOMS DEPARTMENT
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No. 1820/HQHCM-GSQL
Subject: Reorganizing the inspection of
origin of goods
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HCM City, June 19, 2012
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To:
- Customs branches at ports of
entry;
- Inspection branches of post customs clearance;
- Customs control team.
During the process of
professional inspection at the customs branches, the HCM City customs
department finds that the contents of the inspection and determination of the
goods origin for the batches that are applied the tax rate of the preferential
import tax at the branches are not consistent. In order to avoid the loss of
budget through the inspection of the goods origin and reorganize the inspection
of the goods origin in a timely manner in accordance with the current
regulations;
Based on the officer dispatch
No. 1638/TCHQ-GSQL dated April 19, 2011 of the Customs General Department and
the officer dispatch No. 1046/HQHCM-GSQL dated April 22, 2011 of the HCM City
Customs Department concerning the enhancement of the inspection of the goods
origin.
The HCM City Customs Department
hereby requests the Heads of units to disseminate the following contents to
each officer:
1. The Heads of units are liable
to deploy and train their officers about the legal normative documents relating
to the goods origin. Upon determination of the goods origin, the officers must
rely on the legal documents promulgated by the Government on the goods origin
and goods labels; promulgated by the Ministry of Industry and Trade regarding
the principles of goods origin and promulgated by the Ministry of Finance on
the special preferential tariff in order to apply to each batch of each F.T.A
(Free Trade Agreement) in which Vietnam and Asean are members.
The Heads of units are liable to
require the officers to regularly update the new documents relating to the
goods origin and fully update the samples of seal and signature samples of the
C/O issuing organization provide by the Customs General Department for the
deployment of implementation and shall take responsibilities to keep under the
“confidential” state upon comparison of the samples of seal and signature. It
is prohibited that the seal and signature samples of the C/O issuing
organization are not provided to the enterprises.
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2. A number of contents relating
to the goods origin:
2.1. Bill of Lading:
a. For the goods with the
origin, use C/O form D (Asean):
Besides considering the validity
of the criteria on C/O (including 13 criteria) in accordance with the
principles of goods origin, the officers must also inspect the Bill of Lading
(B/L) with respect to the goods batches. The documents of the goods batches are
only valid upon the issuance of the “Through B/L” in the member country of
goods export (including the goods laid at the port of the export country but
the B/L is issued by another country not from the export one, then these goods
are not eligible to enjoy the preferential tax under the ATIGA agreement.
b. For the goods with the
origin, use C/O form E (ACFTA):
The bill of lading is not
required to be issued in China in case the goods are shipped directly from China to Vietnam (the Chinese port of loading and unloading port of Vietnam). The units shall
consider the validity of the criteria on C / O (including 13 criteria)
according to rules of origin in order to define the conditions for enjoying the
preferential tax rate.
2. For the goods batches with a
lot of items to be declared in the C/O annex:
In cases the goods batches with
so many items that they cannot be declared in the C/O, the producer must
declare them in the C/O annex. Other than the conditions for the inspection of
criteria according to the principles of origin, only valid C/O when the annexes
of the C/O are numbered , each C/O annex must indicate the reference number as
well as the seal and signature of the C/O issuing organization on each C/O
annex.
3. The goods from an export
country are transited through a third country before imported into Vietnam:
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4. Goods origin:
4.1. When checking goods related
to the goods origin, the officer must comply with the Decision No. 1450/QD-TCHQ
on July 24, 2009 of the Customs General Department. In particular:
The goods origin must be
displayed on the products and specified the following contents:
- The goods name;
- The producer’s name and
address;
- The goods origin;
The text “produced in” or “made
in” or “origin” must be displayed on the product together with the name of the
country or territory where such products are produced.
The C/O eligible for
preferential taxes shall not be accepted for goods with unknown origins or
without the origin displayed on products as prescribed in the Decree No.
19/2006/ND-CP on February 20, 2006 on detailing the Commercial Law regarding goods
origins, and the Government's Decree No. 89/2006/ND-CP on August 30, 2006 on
goods labels. Apart from being ineligible for preferential tax rates, these
goods shall also be liable to penalties from the Branches as prescribed.
4.2. Apart from the compulsory
contents prescribed in the Point 4.1 above mentioned, depending on the
properties, the Units must comply with the provisions in the Article 12 of the
Government's Decree No. 89/2006/ND-CP dated August 30, 2006 for each kind of
goods.
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Every Quarter (from the 1st to
05th in the first month of the Quarter), the Units shall report the figures for
the cases ineligible for preferential tax rates (under the form in the Annex 2)
for the Management and Supervision Division to sum up and report at the
direction of the Leaders of the HCM City Customs Departments.
During the course of
implementation, any difficulty must be reported to the Leaders of the HCM City
Customs Departments for consideration and timely settlement.
FOR
THE DIRECTOR
DEPUTY DIRECTOR
Nguyen Huu Nghiep