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THE MINISTRY OF
FINANCE OF VIETNAM
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:
33/2023/TT-BTC
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Hanoi, May 31,
2023
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CIRCULAR
PRESCRIBING
DETERMINATION OF ORIGIN OF IMPORTS AND EXPORTS
Pursuant to the Law on Customs dated June 23,
2014;
Pursuant to the Law on Export and Import Duties
dated April 06, 2016;
Pursuant to the Law on Foreign Trade Management
dated June 12, 2017;
Pursuant to the Government’s Decree No.
08/2015/ND-CP dated January 21, 2015 providing guidelines for the Law on
Customs regarding customs procedures, inspection, supervision and control; the
Government’s Decree No. 59/2018/ND-CP dated April 20, 2018 on amendments to the
Government’s Decree No. 08/2015/ND-CP providing guidelines for the Law on
Customs regarding customs procedures, inspection, supervision and control;
Pursuant to the Government’s Decree No.
31/2018/ND-CP dated March 08, 2018 providing guidelines for implementation of
the Law on Foreign Trade Management regarding origin of goods;
Pursuant to the Government’s Decree No.
43/2017/ND-CP dated April 14, 2017 prescribing labeling of goods; the
Government’s Decree No. 111/2021/ND-CP dated December 09, 2021 providing
amendments to the Government’s Decree No. 43/2017/ND-CP dated April 14, 2017
prescribing labeling of goods;
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Pursuant to the Government’s Decree No.
14/2023/ND-CP dated April 20, 2023 defining functions, tasks, powers and
organizational structure of the Ministry of Finance of Vietnam;
At the request of the Director General of
General Department of Vietnam Customs;
The Minister of Finance of Vietnam promulgates a
Circular prescribing determination of origin of imports and exports.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Circular provides for required documentation
and pre-determination of origin; declaration and submission of proofs of origin
of imports and exports; procedures and contents of inspection, determination
and verification of origin of imports and exports.
Article 2. Regulated entities
1. Customs declarants.
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3. C/O issuing bodies; traders making out origin
declarations.
4. Other organizations and individuals whose rights
and obligations are related to determination of origin of imports and exports.
Chapter II
PRE-DETERMINATION OF ORIGIN OF IMPORTS AND EXPORTS
Article 3. Application for pre-determination of
origin
Before following customs procedures for their
import or export shipment, the organization or individual that requests
pre-determination of origin shall submit an application for pre-determination
of origin which includes:
1. An application form made using the Form in
Appendix I enclosed herewith: 01 original;
2. The statement of production costs made using the
Form in Appendix II enclosed herewith and the origin declaration made using the
Form in Appendix III enclosed herewith by the domestic producer/supplier of
materials or supplies which are used in the production of another product: 01
copy;
3. The production process or certificate of
analysis (if any): 01 copy.
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Article 4. Receipt and inspection of application
for pre-determination of origin
1. The application for pre-determination of origin
which includes the documents prescribed in Article 3 of this Circular shall be
submitted to the General Department of Vietnam Customs by the deadline
prescribed in Clause 11 Article 1 of the Government’s Decree No. 59/2018/ND-CP
dated April 20, 2018.
2. The General Department of Vietnam Customs shall
receive and inspect the application, and follow procedures for
pre-determination of origin in accordance with the provisions of Article 28 of
the Customs Law and Clause 11 Article 1 of the Decree No. 59/2018/ND-CP dated
April 20, 2018.
Chapter III
DECLARATION AND SUBMISSION OF PROOFS OF ORIGIN,
INSPECTION, DETERMINATION AND VERIFICATION OF ORIGIN OF EXPORTS
Article 5. Declaration and submission of proofs
of origin of exports
1. When following customs procedures, the customs
declarant shall declare the origin of exported good in the "description of
goods” box of the electronic customs declaration which is made using Form No.
02 in Appendix I enclosed with the Circular No. 39/2018/TT-BTC dated April 20,
2018 of the Ministry of Finance of Vietnam. To be specific:
a) If the exported good qualifies as an originating
good of Vietnam as prescribed in the Government’s Decree No. 31/2018/ND-CP dated
March 08, 2018, the format “mô tả hàng hóa#&VN” (“description of
goods#&VN”) shall apply;
b) If the exported good qualifies as an originating
good of another country, the format “mô tả hàng hóa#& (mã nước xuất xứ của
hàng hóa)” (“description of goods#& (code of the country of origin)”) shall
apply;
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If a physical customs declaration is used, the
origin of good shall be declared in the “origin” box of Form No. HQ/2015/XK in
Appendix IV enclosed with the Circular No. 38/2015/TT-BTC.
2. If the origin of the exported good has been
pre-determined under a notice given by the Director General of the General
Department of Vietnam Customs, number, issue date and expiry date of that
notice shall be declared in the “license” box of Form No. 02 in Appendix II or
Form No. HQ/2015/XK in Appendix IV enclosed with the Circular No.
38/2015/TT-BTC.
3. When following customs procedures for the
exported good, the customs declaration must not submit the proof of origin of
such good to the customs authority. If the customs declarant wishes to submit
the proof of origin or notice of origin pre-determination results, the customs
authority shall receive and inspect such documents in accordance with the
provisions of Articles 6, 7, 8 and 9 of this Circular.
Article 6. Inspection and determination of
origin of exports before grant of customs clearance
1. The Customs Sub-department where the customs
declaration is registered shall inspect and determine the origin of exported goods
by means of examining the information provided by the customs declarant, the
notice of origin pre-determination results (if any), documents included in the
customs dossier and physical inspection results (if any), and take the
following actions:
a) If the inspection results show that the origin
of good matches that declared on the customs declaration, the declared origin
of good shall be accepted;
b) If the Customs Sub-department has sufficient
grounds for determining that the origin of good does not match that declared on
the customs declaration, it shall take further actions as prescribed and
request the customs declarant to make additional declaration as prescribed in
Clause 9 Article 1 of the Circular No. 39/2018/TT-BTC;
c) If the Customs Sub-department where the customs
declaration is registered has grounds for suspecting the origin of the exported
good or receives any information on origin fraud or illicit transshipment, it
shall:
- carry out the physical inspection according to
the method and to an extent decided by its Director;
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+ The proof of origin (if any); If the “De-minimis”
criterion applies, invoices and/or documents on purchased materials and
supplies shall be submitted;
+ The production process; the statement of
production costs made using the Form in Appendix II enclosed herewith and the
origin declaration made using the Form in Appendix III enclosed herewith by the
domestic producer or supplier of materials or supplies which are used in the
production of another product.
d) Where the Customs Sub-department where the
customs declaration is registered has grounds for suspecting the authenticity
of the proof of origin or the accuracy of information concerning the origin of
good specified thereon, or that the customs declarant has intentionally
destroyed documents, records and data concerning the inspection and
determination of the origin of the exported good, it shall report and request
the relevant provincial Customs Department to conduct a verification with the
competent authority that issued the proof of origin as prescribed in Article 7
of this Circular or conduct a verification visit to the producer's premises as
prescribed in Article 8 of this Circular;
e) Where the customs declarant makes out an origin
declaration or fails to provide documents proving the origin of exported good
or provides them after the deadline specified in Point c.2 of this Clause or
provides the documents which are not adequate and valid for determining the
origin of good, the Customs Sub-department where the customs declaration is
registered shall report and request the relevant provincial Customs Department
to conduct a verification visit to the producer's premises as prescribed in
Article 8 of this Circular;
g) While awaiting the results of verification,
customs procedures and customs clearance may be followed and granted to the
exported good as prescribed.
2. The origin of exported goods shall be inspected
following the rules of risk assessment and declaration classification results
given by customs authorities.
Article 7. Verification with authority or
organization that issued proofs of origin of exported goods
1. The provincial Customs Department where the
customs declaration is registered shall send a request for verification which
should indicate any information on the doubt as to the origin of goods to the
authority or organization that issued the proof of origin.
2. If verification result is given within 60 days
from the day on which the verification request is sent, the provincial Customs
Department receives shall notify the verification result to the Customs
Sub-department where the customs declaration is registered within 03 working
days from its receipt for taking actions as prescribed and informing the
customs declarant.
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Article 8. Verification visit to producer’s
premises
1. Issue a decision on verification visit
a) The Director of the provincial Customs
Department shall issue a decision to conduct a verification visit to the
producer’s premises using the Form in Appendix IV enclosed herewith;
b) The decision on verification visit is sent
directly in the form of registered mail or facsimile to the producer at least
05 working days before the expected date of verification visit;
If the producer makes a written request for change
of verification date at least 03 working days before the verification date
specified in the decision on verification visit, the person issuing the
decision on verification visit shall decide to change the verification date as
requested by the producer. The verification date shall be the date specified in
the decision to change the verification date;
c) If the producer’s premises are not located in
the area under the management of the provincial Customs Department where the
customs declaration is registered, the provincial Customs Department where the
customs declaration is registered shall request the provincial Customs
Department in charge of managing such premises in writing to conduct the
verification visit to the producer’s premises as prescribed. In its written
request, the provincial Customs Department where the customs declaration is registered
shall indicate contents of verification and all doubts as to the origin of
good. The provincial Customs Department in charge of managing the
producer’s premises shall issue a verification visit decision, follow
procedures for verification visit to the producer’s premises laid down in this
Article, and process verification results according to Article 9 of this
Circular;
d) If the exporter is not the producer, the
exporter shall cooperate with the producer in complying with the customs
authority’s requests for verification visit to the producer’s premises
according to the verification procedures in this Article and process
verification results according to Article 9 of this Circular.
2. The verification visit to the producer’s
premises must be conducted within 10 working days from the date specified in
the decision on verification visit. In complicated circumstances, the
person issuing the decision on verification visit may extend the verification
time limit up to 10 working days.
If the producer fails to comply with the decision
on verification visit or fails to provide explanations, documents, records
and/or data as requested by the customs authority, the customs authority may
take actions against such violations as prescribed in Clause 2 Article 9 of
this Circular.
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a) Examine and verify the following documents:
- The documents included in the customs dossier;
- The sales contract or processing contract (signed
with a foreign trader) or VAT invoices for purchase of domestic materials and
supplies (if any);
- The statement of exported goods qualified for
preferential rules of origin or non-preferential rules of origin which is made
using the form issued by the Ministry of Trade and Industry of Vietnam;
- Production process;
- The statement of production costs made using the
Form in Appendix II enclosed herewith and the origin declaration made using the
Form in Appendix III enclosed herewith by the domestic producer/supplier of
materials or supplies which are used in the production of another product;
- Other relevant documents, records and data.
The customs authority shall not request the
producer to provide physical copies of the documents included in the customs
dossier.
b) Inspect the production process:
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- Capacity of machinery and equipment;
- Number of employees involved in production of the
good;
- Capacity and scale of production, processing or
performance of certain processes or operations (tons/product.../year; total
capacity, scale of machinery, equipment, personnel, etc.).
4. Making record of verification visit
A record of the verification visit which includes
the entire process and contents of the verification visit shall be made between
the producer’s legal representative and the verification team.
5. Verification visit results
a) The customs authority shall send results of the
verification visit to the producer within 05 working days upon the completion
of the verification visit for knowing and making necessary explanations;
b) The producer shall provide necessary
explanations within 05 working days from the receipt of results of the
verification visit. If the customs authority does not receive any explanations
after the expiration of this time limit, it shall take actions based on
existing documents;
c) In case of complicated documents or contents
where there are not sufficient grounds to reach conclusions, the customs
authority may get specialized opinions from competent authorities. Within 15
days from the receipt of written opinions from competent authorities, the
customs authority shall reach the conclusions on the verification visit;
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Article 9. Processing of results of verification
with authority or organization that issued proofs of origin and verification
visit to producer’s premises
Based on existing information, documents, records, data,
results of verification with the authority or organization that issued the
proof of origin or results of the verification visit to the producer’s premises
and explanations provided by the customs declarant, the customs authority shall
take actions as follows:
1. If there are sufficient grounds for determining
that the declared origin of good is satisfactory, the customs authority shall
issue a notice of acceptance of the declared origin.
2. If there are not sufficient grounds for
determining that the declared origin of good is satisfactory, the customs
authority shall take appropriate actions based on existing documents and
request the customs declarant to make additional declaration of origin of the
good according to the results of inspection, determination and verification of
origin given by the customs authority, and also notify its verification results
to the authority that issued the proof of origin for consideration. Additional
declaration shall be made according to Clause 9 Article 1 of the Circular No.
39/2018/TT-BTC.
3. Where there are sufficient grounds for the doubt
as to the origin of goods declared by the customs declarant for the purpose of
illicit transshipment or evasion of trade remedies, the provincial Customs
Department shall report and request the General Department of Vietnam Customs
to cooperate with the Ministry of Industry and Trade of Vietnam or Vietnam
Chamber of Commerce and Industry to take actions against this case as
prescribed.
Chapter IV
DECLARATION AND SUBMISSION OF PROOFS OF ORIGIN,
INSPECTION, DETERMINATION AND VERIFICATION OF ORIGIN OF IMPORTS
Article 10. Submission of proof of origin for
imports
1. The proof of origin must be submitted to the
customs authority in the following cases:
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b) The proof of origin of a good is required according
to the announcement of Vietnam’s competent authorities to prove that the good
is imported from a country, group of countries or territory that is not
included in the Consolidated List enclosed with the Resolution of the United
Nations Security Council;
c) The proof of origin is required for a good in
the list in Appendix V enclosed herewith or according to the announcement of
the relevant Ministry or regulatory authority to prove that the good is not
imported from countries that pose a risk of causing harm to social safety,
community health or environmental hygiene;
d) The imported good is included in the Minister of
Industry and Trade’s list of goods subject to anti-dumping duty, countervailing
duty, safeguard measures, tariff quotas, measures against evasion of trade
remedies or limits on quantity of goods.
2. The customs authority shall not request the
customs declarant to submit the proof of origin if it is exempted under an
international convention to which Vietnam is a signatory.
3. If the customs declarant wishes to submit the
proof of origin in a case other than those specified in Clause 1 of this
Article when following customs procedures, the provisions of Article 11 of this
Circular shall apply.
4. Forms of proof of origin
a) For a good specified in Point a Clause 1 of this
Article, either the certificate of origin (C/O) or origin declaration shall be
submitted to the customs authority in accordance with the provisions of the
relevant Free Trade Agreement (FTA);
b) For a good specified in Point b, c or d Clause 1
of this Article, the customs declarant shall submit the proof of origin as
prescribed in Point a of this Clause or non-preferential proof of origin which
is issued by a competent authority or organization of the exporting country and
meets minimum data requirements set forth in Clause 3 Article 15 of this
Circular.
Article 11. Declaration of proof of origin for
imports
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2. If an imported good is supported by a notice of
origin pre-determination results which is issued by the General Department of
Vietnam Customs and still valid according to Article 24 of the Decree No.
08/2015/ND-CP, the customs declarant shall declare the number and issue date of
that notice in the “Notes” box of the electronic customs declaration or the
“Attached documents” box of the physical customs declaration.
3. Where the quantity of imported good is monitored
on a C/O, the customs declarant shall declare the issue date and issuing body
of the import quantity monitoring sheet in the “Notes” box of the electronic
customs declaration or the “Attached documents” box of the physical customs
declaration.
4. The customs declarant shall be allowed to make
additional declaration of information on the proof of origin if such
information is not provided or has been incorrectly provided when following
customs procedures according to Clauses 1, 2 and 3 of this Article. Additional
declaration shall be made according to Clause 9 Article 1 of the Circular No.
39/2018/TT-BTC.
Article 12. Time limit for submission of proof
of origin for imports
1. For a good specified in Point a Clause 1 Article
10 of this Circular:
a) The customs declarant shall submit its proof of
origin when following customs procedures;
b) Where a proof of origin is not available when
following customs procedures:
- The imported good shall be subject to the MFN
(Most-Favoured-Nation) rate or normal tariff rate and granted customs clearance
as prescribed. In case there is a credit institution’s guarantee for difference
in tax amounts payable, the imported good shall be subject to the special
preferential tariff rate and granted customs clearance as prescribed;
- The customs declarant shall additionally declare and
submit the proof of origin within a maximum period of one (01) year from the
date of registration of customs declaration.
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- When the proof of origin is additionally
submitted within the period specified in Point b.2 of this Clause, the imported
good shall be subject to the special preferential tariff rate and the customs
authority shall handle overpaid tax amounts, if any, in accordance with
regulations of law; In case there is a credit institution’s guarantee for the
difference between tax amount payable at the special preferential tariff rate
and that payable at the MFN rate or normal tariff rate, the customs authority
shall update its handling of such overpaid tax amounts on the system and also
notify the same to the credit institution.
c) The proof of origin must be submitted to the
customs authority within its validity period whether it is a new, modified or
retroactively issued proof of origin or a certified copy thereof in accordance
with provisions of the relevant FTA.
2. With regard to a good specified in Point b or c
Clause 1 Article 10 of this Circular, the customs declarant shall submit its
proof of origin when following customs procedures; failure to do so shall
result in refusal to grant customs clearance to the good which shall be also
treated in accordance with regulations of laws.
3. For a good specified in Point d Clause 1 Article
10 of this Circular:
a) The customs declarant shall submit its proof of
origin when following customs procedures;
b) Where a proof of origin is not available when
following customs procedures:
- The imported good shall be subject to the tariff
rate decided by the Ministry of Industry and Trade of Vietnam. In case there is
a credit institution’s guarantee for tax amount payable, the imported good
shall be subject to the tariff rate declared by the customs declarant and
granted customs clearance as prescribed;
- The customs declarant shall additionally declare
and submit the proof of origin within a maximum period of 30 days from the date
of registration of the customs declaration in order to claim the tariff rate
decided by the Ministry of Industry and Trade of Vietnam and have overpaid tax
amounts, if any, handled in accordance with regulations of law; In case there
is a credit institution’s guarantee for tax amount payable, the customs
authority shall update its handling of such overpaid tax amounts on the system
and also notify the same to the credit institution.
4. The proof of origin shall be submitted to the customs
authority in the form of electronic data or electronic version converted from
the physical one (i.e. scanned copy certified by digital signature) through the
electronic customs data processing system as prescribed in Clause 7 Article 1
of the Circular No. 39/2018/TT-BTC. In case a C/O is issued through the
National single-window portal, the ASEAN single-window portal or a website
notified by a competent authority of the exporting country, the customs
declarant must not submit the C/O but shall make declaration according to
Clause 1 Article 11 of this Circular.
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5. The customs declarant shall retain original copies
of proofs of origin and present them to customs authorities upon post-clearance
inspection, specialized inspection or customs inspection or in case the
validity of the proof of origin is suspected by the customs authority while
processing customs procedures.
Where the customs declarant fails to present the
proof of origin, the customs authority shall carry out verification procedures
and take actions as prescribed in Article 19 of this Circular.
6. In case of guarantee as prescribed in Clause 1
and Clause 3 of this Article, such guarantee must be provided in accordance
with provisions of Article 43 of the Circular No. 38/2015/TT-BTC and Clause 24
Article 1 of the Circular No. 39/2018/TT-BTC.
Article 13. Additional submission of proof of
origin for imports in specific circumstances
1. If a proof of origin has not been submitted by
the customs declarant when following procedures for registration of customs
declaration, it may be additionally submitted for the purpose of claiming
special preferential tariff rate in the following circumstances:
a) Goods are repurposed. To be specific: imported
goods which are not subject to import duty or are eligible for exemption of
import duty or tariff rates within the tariff quota have been released or
granted customs clearance but there are changes in the quantity of goods not
subject to import duty or the purpose of import duty exemption or application
of tariff rates within the tariff quota; imported goods which are raw
materials/supplies used for processing or production of goods to be exported or
temporarily imported goods have been released or granted customs clearance but
are repurposed or sold domestically;
b) There is a change in tariff classification. To
be specific: the code of the imported good is re-determined by the customs
authority upon post-clearance inspection, specialized inspection or performance
of other specialized operations or a change in tariff classification code is
detected by the customs declarant, and thus the import duty is changed
accordingly. In case a change in tariff classification affects the origin
criterion specified in the proof of origin, provisions of Article 16 of this
Circular shall apply;
c) The imported good is no longer eligible for
investment incentives. To be specific: the imported good is found ineligible
for investment incentives by the customs authority during the post-clearance
inspection, specialized inspection or customs inspection or by the customs
declarant himself, and thus the obligation to pay import duty is changed accordingly.
2. With regard to a repurposed good as prescribed
in Point a Clause 1 of this Article, if, when following procedures for
registration of a new customs declaration, the imported good is included in the
Minister of Industry and Trade’s list of goods subject to trade remedies, the
customs declarant shall additionally declare and pay import duty at the tariff
rate specified in the relevant decision to impose trade remedies.
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a) Regarding a good specified in Point a Clause 1
of this Article: the proof of origin shall be additionally submitted when the
customs declarant follows procedures for repurposing of the good. The proof of
origin additionally submitted must be still valid when initiating customs
procedures, unless otherwise prescribed in a FTA to which Vietnam is a
signatory;
b) Regarding a good specified in Point b or c
Clause 1 of this Article: the proof of origin shall be additionally submitted
within 05 working days from the day on which the customs authority issues the
record of post-clearance inspection, specialized inspection or customs
inspection or the customs declarant finds that the imported good is ineligible
for investment incentives or detects a change in tariff classification of the
imported good. The proof of origin additionally submitted must be still valid
when following customs procedures for imports, unless otherwise prescribed in a
FTA to which Vietnam is a signatory.
Article 14. Rejection of proof of origin for
imports
Customs authorities may reject proofs of origin in
the following circumstances:
1. A proof of origin is additionally submitted
after the deadline specified in Article 12 of this Circular.
2. The competent authority of the exporting country
that issued the proof of origin notifies the invalidation of that proof of
origin or that the imported good supported by that proof of origin fails to
meet the origin criterion of the exporting country.
Article 15. Examination of proof of origin of
imports
1. If a good is imported from a country, group of
countries or territory that has entered into an agreement on preferential
tariff treatment in trade relation with Vietnam, pursuant to the rules of
origin under the framework of each FTA introduced in specific Circular of the
Ministry of Industry and Trade of Vietnam, the customs authority shall
determine the validity of the C/O by means of examining and verifying
information provided thereon, documents included in the customs dossier and
physical inspection results (if any).
In case a proof of origin is issued through the
National single-window portal, the ASEAN single-window portal or a website
notified by a competent authority of the exporting country, the customs
declarant shall examine its validity, determine the MFN rate as prescribed and
update information on examination results on the customs declaration.
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If the customs declarant submits an origin
declaration in conformity with provisions of a FTA to which Vietnam is a signatory,
pursuant to guidelines given in a specific Circular of the Ministry of Industry
and Trade of Vietnam, the customs authority shall determine the validity of the
origin declaration by means of examining and verifying information provided
thereon, documents included in the customs dossier and physical inspection
results (if any). An origin declaration made out under the framework of the
CPTPP Agreement must have adequate minimum data as prescribed in Appendix VI
enclosed herewith.
In case a website for verifying the origin
declaration is available in accordance with the provisions of a FTA to which
Vietnam is a signatory, the customs authority shall determine the validity of
the origin declaration by checking the number of the exporter eligible to make
out the origin declaration on the website and update information on examination
results on the customs declaration.
3. If a good is imported from a country, group of
countries or territory that has not yet entered into an agreement on
preferential tariff treatment in trade relation with Vietnam, the C/O must have
the minimum data as follows:
a) Exporter;
b) Importer;
c) Means of transport;
d) Description and HS code of goods;
dd) Quantity, weight or volume of goods;
e) Country, group of countries or territory of
origin;
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h) Signature of authorized signatory and C/O
issuing body.
In case an electronic C/O is issued, the customs
authority shall check its validity on the website or adopting another method as
specified on the C/O.
4. Rejection of proofs of origin:
a) During the examination of the proof of origin as
prescribed in Clause 1, Clause 2 and Clause 3 of this Article, if the customs
authority has sufficient justification for confirming that the proof of origin
is invalid or the exporter or producer fails to cooperate in verifying the
origin of goods as prescribed in Point c Clause 1 Article 21 of this Circular,
it shall reject the proof of origin and take actions as follows:
- The good specified in Point a Clause 1 Article 10
of this Circular shall be subject to the MFN rate or normal tariff rate and
granted customs clearance as prescribed;
- The good specified in Point b or c Clause 1
Article 10 of this Circular shall not be granted customs clearance and be
handled in accordance with regulations of law;
- The good specified in Point d Clause 1 Article 10
of this Circular shall be subject to the tariff rate specified in the Ministry
of Industry and Trade of Vietnam’s decision to impose trade remedies and be
granted customs clearance as prescribed.
A proof of origin issued under the framework of the
CPTPP Agreement shall be rejected according to Point c of this Clause.
b) The customs authority shall notify the rejection
of proof of origin on the electronic customs data processing system or in the
form of a written statement, or directly write the reasons for rejection on the
proof of origin which will be then returned to the customs declarant so that
the customs declarant may contact the authority or organization or producer or exporter
issuing the proof of origin;
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d) Within 05 working days from the receipt of the
notice of rejection from the customs authority, the customs declarant must make
additional declaration of tax amounts according to instructions given by the
customs authority. If the customs declarant fails to make additional
declaration of tax amounts within this time limit, the customs authority shall
impose tax or take actions in accordance with regulations of law.
5. Where the customs declarant has submitted the
proof of origin for the entire shipment but only imports part of that shipment,
the customs authority shall accept the proof of origin for the part of goods
actually imported; when the customs declarant imports the remaining part of the
shipment, the customs authority shall accept the proof of origin if the
quantity of goods actually imported is conformable with that specified in the
proof of origin.
6. If the actual quantity, weight or volume of the
imported goods exceeds that specified in the proof of origin but does not
affect the validity of the proof of origin, the customs authority shall grant
preferential tariff treatment for the quantity, weight or volume of the
imported goods specified in the proof of origin. The exceeding part of imported
goods shall also be eligible for preferential treatment if the customs
declarant additionally submits a proof of origin indicating the quantity of
goods conformable with that exceeding part of imported goods within its
validity period.
7. The customs authority shall accept a proof of
origin and consider applying special preferential tariff rate in cases where
the commercial invoice is issued by a third party. The customs authority
shall examine and compare information concerning the name, country, group of
countries or territory where the company issuing the third party invoice is
located on the proof of origin with the information on the third party invoice
in order to determine its conformity and validity in accordance with the
provisions of the FTA to which Vietnam is a signatory.
8. Minor errors or discrepancies that may not
invalidate the proof of origin:
The customs authority shall accept the proof of
origin in cases where there are minor errors or discrepancies between the proof
of origin and other documents included in the customs dossier, if they do, in
fact, correspond to the goods imported. Such errors and discrepancies include:
a) Spelling or typing errors that may not affect the
authenticity of the information included in the proof of origin;
b) Differences in tick marks in boxes on the C/O:
either manual or typewritten, including crossed (“x”) instead of ticked (“√”);
c) Slight discrepancies in the authorized signature
in the proof of origin and the specimen signature;
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dd) Differences in paper size between the C/O
submitted to the customs authority and the prescribed sample C/O;
e) Minor discrepancies in ink colour of the text on
the proof of origin;
g) Differences in HS codes: conformable at 6-digit
subheadings but different at 8-digit level;
h) Differences in name and number of shipment due
to change of means of transport;
i) Slight differences in the description of goods
in the proof of origin as compared to other supporting documents;
k) Other slight discrepancies as defined in the
relevant international agreement or convention to which Vietnam is a signatory
and notified by the General Department of Vietnam Customs.
9. Where the customs declarant has declared and
submitted the notice of origin pre-determination results, the customs authority
shall examine and compare information on the notice during its examination of
the proof of origin as prescribed in Clauses 1, 2 and 3 of this Article.
Article 16. Handling of HS code differences
between proof of origin and customs declaration in specific circumstances
1. Where the origin criterion declared on the proof
of origin is wholly obtained (WO), HS code differences shall not invalidate the
proof of origin, and the customs authority shall accept that proof of origin if
the accuracy of information thereon is not in doubt.
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Where the origin criterion declared on the proof of
origin is goods produced exclusively from originating materials (PE or RVC100%)
but the origin criterion for the HS code of the good on the customs declaration
is WO, the imported good shall be considered to have failed to meet the origin
criteria and the customs authority will reject the proof of origin as
prescribed. Where a FTA contains the provision that a good shall be treated as
originating in any case if it is produced entirely in the territory of one
party, exclusively from originating materials of one or more Parties, HS code
differences shall not invalidate the proof of origin and the customs authority
shall accept that proof of origin if the accuracy of information thereon is not
in doubt.
3. Where the origin criterion for the HS code of
the good on the customs declaration is same as that declared on the proof of
origin which is specific process (SP), HS code differences shall not invalidate
the proof of origin, and the customs authority shall accept that proof of
origin if the accuracy of information thereon is not in doubt. In case of
different specific processes, the customs authority shall verify the validity
of the proof of origin according to Article 19 of this Circular.
4. Where the origin criterion for the HS code of a
good on the customs declaration is same as that declared on the proof of origin
which is change in tariff classification (CTC) or regional value content (RVC),
and the customs declarant may provide supporting documents regarding the good’s
satisfaction of CTC or RVC criterion or there is sufficient justification for
confirming that the good bearing the HS code on the customs declaration still
meets CTC criterion, HS code differences shall not invalidate the proof of
origin, and the customs authority shall accept that proof of origin if the accuracy
of information thereon is not in doubt. Such supporting documents include:
a) The production process of imported goods: 01
copy;
b) The statement of HS codes of input
materials/supplies and output products in case the CTC criterion is declared:
01 copy;
c) The statement of production costs proving that
the good meets RVC criterion in case the RVC criterion is declared: 01 copy.
Within 10 days from the receipt of the request from
the customs authority, if the customs declarant fails to provide such supporting
documents or such provided supporting documents are not sufficient to prove
that the good bearing the HS code on the customs declaration still meets the
CTC or RVC criterion, the customs authority shall conduct verification as
prescribed in Clause 4 Article 19 of this Circular.
5. Where the origin criterion for the HS code of a
good on the customs declaration is different from that declared on the proof of
origin in the following specific circumstances, the customs authority shall
conduct verification of the validity of the proof of origin according to the
provisions of Article 19 of this Circular:
a) The origin criterion declared on the proof of
origin is RVC but the origin criterion for the HS code of the good on the
customs declaration is CTC or vice versa;
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Article 17. Examination of back-to-back C/O,
certificate of non-manipulation
1. The customs authority shall accept a
back-to-back C/O issued for the imported good which has been transported
through one or more intermediate countries to Vietnam or a certificate of
non-manipulation issued by a competent authority of the country of transit.
In the case specified in Point a Clause 1 Article
10 of this Circular, the customs authority shall accept the back-to-back C/O if
it is issued by an intermediate country that is a member state of a FTA.
2. The back-to-back C/O must contain adequate
information on the origin of goods. The examination of a back-to-back C/O shall
be made following the same procedures for examination of a proof of origin laid
down in Article 15 of this Circular.
Article 18. Inspection of satisfaction of direct
consignment conditions
1. Direct consignment shall be considered to be
fulfilled if the following conditions have been met, unless otherwise
prescribed in a FTA to which Vietnam is a signatory:
a) The good has been transported directly from an
exporting country, group of countries or territory, to an importing country,
group of countries or territory;
b) The good has been transported through one or
more countries, groups of countries or territories in the case specified in
Clause 2 of this Article, provided the following conditions are met:
- The transit entry is justified for geographical
reasons or by consideration related exclusively to transport requirements;
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- The good has not undergone any operation there
other than unloading and reloading or any other operation to preserve it in
good condition.
2. Supporting documents for direct consignment must
be submitted to the Customs Sub-department where the customs declaration is
registered in the following cases:
a) The good imported as prescribed in Point a
Clause 1 Article 10 of this Circular is transported through one country, group
of countries or territory that is not a member state of a FTA;
b) The good imported as prescribed in Point b, c or
d Clause 1 Article 10 of this Circular is transported through one intermediate
country, group of countries or territory other than the exporting country,
group of countries or territory and the importing country, group of countries
or territory.
3. Supporting documents for direct consignment:
Unless otherwise prescribed in a FTA to which
Vietnam is a signatory or the containers and carrier's seal remain intact, the
customs declarant shall submit one of the following documents to the customs
authority to substantiate direct consignment:
a) The document issued by the customs authority of
the country, group of countries or territory of transit to certify that the
good remains under its supervision and has not undergone import procedures
there: 01 copy;
b) The written certification of the authority or
organization that issued the bill of lading for the import shipment that the
transit entry is justified for geographical reasons or by consideration related
exclusively to transport requirements; the good has not entered into trade or consumption
in the country, group of countries or territory of transit; the good has not
undergone any operation there other than unloading and reloading or any other
operation to preserve it in good condition. If the certification is issued by a
subsidiary, branch or agent of the transport company or the organization that
issued the bill of lading for the shipment in Vietnam, the carrier’s letter of
authorization is required: 01 copy;
c) The certification given by the ship-owner,
operator, charterer or master of the ship that the transit entry is justified
for geographical reasons or by consideration related exclusively to transport
requirements: 01 copy;
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e) Where a good is transported through multiple
routes by airway, the customs declarant shall provide the Master Airway Bill
for each route and the House Airway Bill showing that the good is transported
from the place of loading of the exporting country to the place of unloading of
the importing country.
If the electronic customs data processing system is
not available or failed, the physical copies of the abovementioned documents
shall be submitted.
The customs authority shall determine whether the
status quo of goods is kept during transport by examining and comparing the
documents provided by the customs declarant as prescribed in this Clause with
the information included in the customs dossier.
Article 19. Verification of origin of
imports
1. Where the text on the proof of origin is not
conformable with the information provided by the customs declarant, other
documents included in the customs dossier and the physical inspection results
(if any), the Customs Sub-department where the customs declaration is
registered shall request the customs declarant to provide explanations for
unsatisfactory contents.
Within 05 working days from the receipt of the
request from the customs authority, if no explanation is provided or
explanations provided by the customs declarant are not sufficient to prove the
validity of the proof of origin, the customs authority shall conduct
verification as prescribed in Clause 4 of this Article.
2. Where there is a doubt as to the origin
criterion on the proof of origin, the Customs Sub-department where the customs
declaration is registered shall request the customs declarant to provide 01
copy of every of the following supporting documents:
a) The production process of imported good;
b) The statement of production costs made using the
Form in Appendix II;
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d) The statement of input materials/supplies and
output products, in case the CTC criterion is applied.
Within 10 days from the receipt of the request from
the customs authority, if the customs declarant fails to provide or has
provided supporting documents which are not sufficient to prove the validity of
the proof of origin, or upon a written request of the customs declarant, the
customs authority shall conduct verification as prescribed in Clause 4 of this
Article.
If the electronic customs data processing system is
not available or failed, the customs authority’s request and supporting
documents provided by the customs declarant shall be physical copies.
3. Where there is a doubt as to the validity of the
proof of origin, the customs authority shall conduct verification as prescribed
in Clause 4 of this Article.
4. In cases of verification prescribed in Clauses
1, 2 and 3 of this Article, within 05 working days, the relevant provincial
Customs Departments shall report and request the General Department of Vietnam Customs
to send a written request for verification of origin, accompanied by relevant
information and documents, to the C/O issuing body of the exporting country or
the exporter/producer or the customs authority of the exporting country to
verify the authenticity of the proof of origin or the accuracy of information
concerning the origin of goods.
5. If the results of verification given by the C/O
issuing body or the exporter/producer issuing the proof of origin or the
customs authority of the exporting country cannot establish good grounds for
determining the origin of imported good, the General Department of Vietnam
Customs shall conduct a verification visit to the producer’s premises located
in the exporting country, group of countries or territory as prescribed in
Article 20 of this Circular.
6. The verification process (including the visit to
the exporting country, group of countries or territory and notification of
verification results) must be completed within a maximum duration of 180 days
from the date of the written request sent by the General Department of Vietnam
Customs, unless a longer duration is prescribed in a FTA to which Vietnam is a
signatory.
The customs authority shall be entitled to reject
the proof of origin as prescribed in Clause 4 Article 15 of this Circular if it
does not receive verification results upon the expiration of this duration. If
the customs authority receives verification results after it has rejected the
proof of origin, it shall accept the proof of origin provided that such
verification results are given within the validity period of the proof of
origin or explanations given by the C/O issuing body, the exporter/producer
issuing the proof of origin or the customs authority of the exporting country
are detailed and exhaustive in addressing issues raised by the customs
authority.
7. While awaiting the verification results, the
customs declarant shall pay import duty at the rates specified in Points b.1
Clause 1 and Point b.1 Clause 3 Article 12 of this Circular. While awaiting
results of the verification which is conducted during the post-clearance
inspection, specialized inspection or customs inspection, the imported good
shall be subject to the import duty rate determined when following customs
procedures.
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9. Upon request of customs authorities of other
countries or where the verification visit is required under an international
convention or agreement to which Vietnam is a signatory, the General Department
of Vietnam Customs shall cooperate with the Ministry of Industry and Trade of
Vietnam in conducting the verification visit to the producer’s premises located
in the exporting country, group of countries or territory as prescribed in
Article 20 of this Circular.
Article 20. Verification visit to exporting
country, group of countries or territory
1. Prior to the conduct of a verification visit to the
exporting country, group of countries or territory, the General Department of
Vietnam Customs shall:
a) Send a written notification of its intention to
conduct the verification visit to exporter or producer whose premises are to be
visited; the C/O issuing body of the exporting country, group of countries or
territory in which the verification visit is to occur; the customs authority of
the member country, group of countries or territory in which the verification
visit is to occur, and the importer of the goods subject to the verification
visit; request relevant parties to provide documents and papers relating the
shipment subject to the verification;
b) The written notification shall be as
comprehensive as possible including, among others: the name and address of the
exporter or producer whose premises are to be visited; the name and address of
the C/O issuing body of the exporting country, group of countries or territory
in which the verification visit is to occur; the name and address of the
customs authority of the exporting country, group of countries or territory in
which the verification visit is to occur; the name and address of the importer;
the proposed date for the verification visit; the coverage and contents of the
proposed verification visit; the names and designation of the officials
performing the verification visit.
2. The General Department of Vietnam Customs shall
conduct the verification visit after receiving the written consent from the
exporter or producer whose premises are to be visited or the C/O issuing body
of the exporting country, group of countries or territory, or the customs
authority of the member country, group of countries or territory in which the
verification visit is to occur.
3. When a written consent from the exporter or
producer or the C/O issuing body or the customs authority of the exporting
country, group of countries or territory within thirty (30) days upon receipt
of the notification of the verification visit, the notifying customs authority
may reject the proof of origin as prescribed in Clause 4 Article 15 of this
Circular.
4. Where the participation of the Ministry of
Industry and Trade of Vietnam in the verification visit is deemed necessary,
upon request of the General Department of Vietnam Customs, the Ministry of
Finance of Vietnam shall send a written request for participation in the
verification visit to the Ministry of Industry and Trade of Vietnam.
Article 21. Processing of inspection and
verification results
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a) Where the customs declarant provides
explanations or documents proving the origin of imported goods or the results
of inspection and verification, explanations and supporting documents provided
by the authority or organization issuing the proof of origin, or the exporter
or producer are detailed and exhaustive in addressing the issues raised by the
customs authority, and the customs authority has sufficient grounds for determining
the eligibility of the goods, the proof of origin shall be accepted;
b) Where the results of examination of documents
proving the origin of imported goods provided by the customs declarant or the
results of inspection and verification, explanations and supporting documents
provided by the authority or organization issuing the proof of origin, or the
exporter or producer are not detailed and exhaustive in addressing the issues
raised by the customs authority, and the customs authority does not have sufficient
grounds for determining the eligibility of the goods, the proof of origin shall
be rejected according to Clause 4 Article 15 of this Circular;
c) Where the exporter or producer fails to provide
data and documents proving the origin of goods, or refuses to give consent to
the proposed verification visit to its premises or production process, or
causes other acts of obstruction resulting in the failed verification visit,
the customs authority shall reject the proof of origin according to Clause 4
Article 15 of this Circular;
2. The customs authority shall notify the
inspection and processing results through the electronic customs data
processing system, or in the form of a written statement, to the importer,
exporter or producer, the authority or organization issuing the proof of
origin, or the customs authority of the exporting country.
Article 22. Deduction of import quantity in C/O
1. Where goods are imported from a bonded warehouse
into the domestic market in partial shipments, or goods are under the same
commercial invoice or contract but imported in multiple shipments or voyages,
the proof of origin shall be used for making import quantity monitoring sheet
using the Form in Appendix VII enclosed herewith for each partial shipment.
2. The Customs Sub-department where the customs
declaration for the initial import is registered shall make and deliver the
import quantity monitoring sheet to the customs declarant. It shall be
presented to customs authorities when following import procedures for monitoring
and deducting quantity of imported goods until the quantity of goods written in
the proof of origin has been fully imported.
Chapter V
IMPLEMENTATION
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1. This Circular comes into force from July 15,
2023 and supersedes the following documents:
a) The Circular No. 38/2018/TT-BTC dated April 20,
2018 of the Minister of Finance of Vietnam prescribing determination of origin
of imports and exports;
b) The Circular No. 62/2019/TT-BTC dated September 05,
2019 of the Minister of Finance of Vietnam providing amendments to the Circular
No. 38/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam
prescribing determination of origin of imports and exports;
c) The Circular No. 47/2020/TT-BTC dated May 27,
2020 of the Minister of Finance of Vietnam governing required time for
submission of proofs of origin and types of proofs of origin of imports applied
during the Covid-19 pandemic (disease caused by severe acute respiratory
syndrome coronavirus);
d) The Circular No. 07/2021/TT-BTC dated January
25, 2021 of the Minister of Finance of Vietnam prescribing timeframe for
submission of proofs of origin for goods imported under EU-Vietnam Free
Trade Agreement (EVFTA).
2. Announcements of imported goods requiring proofs
of origin made by supervisory ministries before the date of entry into force of
this Circular shall still remain valid.
3. If any legislative documents referred to in this
Circular are amended or superseded during the implementation of this Circular,
the new ones shall prevail./.
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Appendix I
(Enclosed with
the Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Ministry of Finance
of Vietnam)
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
-------------------
No.: ……….
…..[location
& date]
APPLICATION FOR
PRE-DETERMINATION OF ORIGIN OF IMPORTS/EXPORTS
To: The General
Department of Vietnam Customs
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1. Name
2. Address:
3. Telephone number:
4. Fax:
5. TIN:
6. E-mail:
B. Importer’s/exporter’s details:
1. Name
2. Address:
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4. Website:
5. E-mail:
C. Details of production, processing, assembling
facility:
1. Name
2. Address:
3. Telephone number:
4. Website:
5. E-mail:
D. Goods whose origin are to be pre-determined:
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2. HS Code:
3. FOB value:
4. Intended route of the shipment from the manufacturing
country/exporting country to Vietnam (port of the manufacturing country →
port of the exporting country → port of the intermediate country → Vietnam);
or vice versa for exported goods.
5. Is the good included in the list of goods
banned or suspended from import/export?
Yes □
No □
6. Whether the origin of the good has been
pre-determined as published on the web portal of the General Department of
Vietnam Customs or not?
Yes □
No □
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1. The statement of materials used for producing
the good (indicating information such as name, HS code, origin and CIF value
of materials).
2. The brief description of the production
process.
3. Catalogue
Yes
□ No □
4. Photos
Yes
□ No □
5. Certificate of analysis
Yes □
No □
....
Case 1: For a shipment of imported/exported goods whose
origin is not yet pre-determined
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Case 2: For a shipment of imported/exported goods
whose information is identical to that of a good whose origin has been
pre-determined
....(name of the applicant) declares that the goods
described in Section D have information identical to that of the good subject
to the Notice of origin pre-determination results
No..................dated............... of the General Department of Vietnam
Customs.
... (name of the applicant) shall assume legal
responsibility for the authenticity of all statements provided herein and
attached documents./.
APPLICANT
(signature, full name & seal)
Appendix II
(Enclosed with the
Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Ministry of Finance of
Vietnam)
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EXPORTER’S
DETAILS
Name:
TIN:
Address:
GOODS MEETING
RULES OF ORIGIN UNDER FTA/GSP...
ORIGIN
CRITERION
□ Wholly obtained (WO)
□ Goods produced exclusively from originating
materials (PE)
□ Meeting/Regional value content (RVC/LVC…,
specify achieved value (%))
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□ Specific process
□ De-minimis” (specify...%)
INFORMATION ON
GOODS
Description of goods:
Importing country:
Model, if any:
6-digit HS code:
Value:
CTC AND
SATISFACTION OF REGIONAL VALUE CONTENT/STANDARD
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Description of all
materials/parts
HS code (in case
of CTC criterion)
Origin
Producer’s name
(only required if materials are originating in Vietnam)
Value of materials
- CIF price at
time of import
- Buying price of
domestic materials
(according to invoices)
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Originating
Non-originating
...
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Total
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Direct overhead cost:
Profit:
Other expenses:
CALCULATION OF
REGIONAL VALUE CONTENT
RVC shall be calculated according to guidelines
given in the Circular on origin of goods of the Ministry of Industry and
Trade of Vietnam and the relevant Circular prescribing rules of origin under
a FTA to which Vietnam is a signatory.
STATEMENT OF
REPRESENTATIVE PROVIDING THIS DOCUMENT
I hereby certify that the final manufacturing
process for producing the goods is carried out in Vietnam and the information
provided herein is true and correct. I shall assume legal responsibility for
the accuracy of information provided herein. I shall cooperate, as
prescribed, with relevant competent authorities in conducting a verification
visit to the producer’s premises and inspection of retained documents.
Name:
Position:
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Telephone number:
E-mail:
Notes:
- For domestic originating materials, certificates
or invoices given by domestic suppliers shall be submitted.
- In case of accumulation of originating
materials of Parties of a FTA, proof of origin or invoices, supporting
documents shall be submitted.
- The “de-minimis” value shall be calculated
adopting specific formula provided in the Circular on origin of goods of the
Ministry of Industry and Trade of Vietnam and the relevant Circular prescribing
rules of origin under a FTA to which Vietnam is a signatory.
Appendix III
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ORIGIN
DECLARATION BY DOMESTIC PRODUCER/SUPPLIER OF MATERIALS
Name of producer: Company…
Enterprise ID number: …………………..
Quantity: …………………….
FOB value: ………………………..USD
VAT invoice: ………………….
(Name of domestic producer/supplier) hereby
declares that the materials/goods (1) ………… (description of goods, 6-digit HS
code) described in this document are manufactured at our factory located at
(2)…………, Vietnam, considered as originating goods of Vietnam, and meet the
origin criterion (3) ……. as prescribed in the Chapter on rules of origin of
(4)……
We certify that the information provided herein is
true and correct, and shall assume legal responsibility for such provided
information.
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..., [location
& date]
LEGAL REPRESENTATIVE OF PRODUCER/SUPPLIER
(signature, seal and full name)
Appendix IV
(Enclosed with the
Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Ministry of Finance of
Vietnam)
GENERAL DEPARTMENT
OF VIETNAM CUSTOMS
CUSTOMS DEPARTMENT OF…. (1)
-------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
-----------
No.:
/QD-……(2)
……[location &
date]
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On verification
visit to the producer’s premises at……. (3)
DIRECTOR OF
CUSTOMS DEPARTMENT OF….. (1)
Pursuant to the Law on Customs No. 54/2014/QH13
dated June 23, 2014;
Pursuant to the Government’s Decree No.
08/2015/ND-CP dated January 21, 2015 providing guidelines for the Law on
Customs regarding customs procedures, inspection, supervision and control; the
Government’s Decree No. 59/2018/ND-CP dated April 20, 2018 on amendments to the
Government’s Decree No. 08/2015/ND-CP providing guidelines for the Law on
Customs regarding customs procedures, inspection, supervision and control;
Pursuant to the Government’s Decree No.
31/2018/ND-CP dated March 08, 2018 providing guidelines for implementation of
the Law on Foreign Trade Management regarding origin of goods;
Pursuant to the Government’s Decree No.
87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and
organizational structure of the Ministry of Finance of Vietnam;
At the request of
……………………………………………………………………………..(4),
HEREBY DECIDES:
Article 1. A verification visit to the
producer’s premises at…….shall be conducted. (3);
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The verification visit shall be carried out
within………. days from the issue date of this decision.
Article 2. An inspection team shall be
established and comprised of the following members:
1. ……………………………………………..……………… , Team leader;
2. ………………………………………………………………, Deputy team leader (if
any);
3. ……………………………………………………………… , member;
Article 3. Contents of the verification
visit are to ……………………………….……………………………….. (5)
Article 4. This Decision comes into force
from the date on which it is signed. The persons whose names are specified in
Article 2 hereof and authorities, organizations and individuals involved in the
verification visit are responsible for the implementation of this Decision./.
CC:
- As Article 4;
- Kept at:…………….
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____________________
(1) Name of the authority that issues the
decision.
(2) Acronym for name of the authority that
issues the decision.
(3) Name of subject of the verification visit.
(4) Head of authority or unit proposing the verification
visit (if any).
(5) Verification visit to the producer's
premises for the purpose of determining origin of exported goods.
Appendix V
(Enclosed with
the Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Ministry of Finance
of Vietnam)
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OF IMPORTED GOODS
REQUIRING SUBMISSION OF PROOFS OF ORIGIN TO CUSTOMS AUTHORITIES
HS code
Description
I. Meat and meat products of cattle, poultry
Chapter 2
Meat and edible meat offal
15.01
Pig fat (including lard) and poultry fat, other
than that of heading 02.09 or 15.03.
15.02
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15.03
Lard stearin, lard oil, oleostearin, oleo-oil and
tallow oil, not emulsified or mixed or otherwise prepared.
15.04
Fats and oils and their fractions, of fish or
marine mammals, whether or not refined, but not chemically modified.
15.05
Wool grease and fatty substances derived therefrom
(including lanolin).
1506.00.00
Other animal fats and oils and their fractions,
whether or not refined, but not chemically modified
1516.10
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1517.10
- Margarine, excluding liquid margarine
1517.90
- Other:
1517.90.10
- - Imitation ghee
1517.90.20
- - Liquid margarine
1517.90.30
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1517.90.43
- - - Shortening
1517.90.44
- - - Imitation lard
1517.90.80
- - Other mixtures or preparations of vegetable
fats or oils or of their fractions
1517.90.90
- - Other
1518.00.12
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1518.00.20
- Inedible mixtures or preparations of animal fats
or oils or of fractions of different fats or oils
1518.00.60
- Inedible mixtures or preparations of animal
fats or oils or of fractions thereof and vegetable fats or oils or fractions
thereof
16.01
Sausages and similar products, of meat, meat
offal or blood; food preparations based on these products.
16.02
Other prepared or preserved meat, meat offal or
blood
16.03
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II. Coal
27.01
Coal; briquettes, ovoids and similar solid fuels
manufactured from coal
27.02
Lignite, whether or not agglomerated, excluding
jet
27.03
Peat (including peat litter), whether or not agglomerated
27.04
Coke and semi-coke of coal, of lignite or of
peat, whether or not agglomerated; retort carbon
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Chapter 87
Motor vehicles with HS codes of Chapter 87,
excluding:
Special purpose motor vehicles, road tractors for
containers;
Motor vehicles of entities provided with
privileges and immunities;
Motor vehicles imported as gifts, belongings,
humanitarian foreign aid or to serve scientific research;
Motor vehicles temporarily imported for re-export,
being in transit or sent to bonded warehouses;
Motor vehicles imported to serve national defense
and security purposes upon a written permission or certification granted by
the Ministry of National Defence of Vietnam, the Ministry of Public Security
of Vietnam or a unit authorized by the Ministry of National Defence of
Vietnam or the Ministry of Public Security of Vietnam.
Appendix VI
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MINIMUM DATA
REQUIREMENTS FOR ORIGIN DECLARATION UNDER CPTPP
A proof of origin under CPTPP must include the
following elements:
1) Exporter or producer: indicate whether the
certifier is the exporter or producer;
2) Name, address (including country), telephone
number and e-mail address of the certifier;
3) Name, address (including country), telephone
number and e-mail address of the exporter if different from the certifier;
This information is not required if the producer is
completing the certification of origin and does not know the identity of the
exporter. The address of the exporter shall be the place of export
of the good in a CPTPP country;
4) Name, address (including country), telephone
number and e-mail address of the producer, if different from the certifier or
exporter or, if there are multiple producers, state “Various” or provide a list
of producers. A person that wants this information to remain confidential may
state "Available upon request by the importing authorities". The
address of a producer shall be the place of production of the good in a CPTPP
country;
5) Name, address, e-mail address and telephone
number of the importer (if known). The address of the importer shall be
in a CPTPP country;
6) Description and HS code of the good;
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7) Origin criterion: Specify the rule of
origin under which the good qualifies;
8) Blanket Period
For situations where the proof of origin covers
multiple shipments of identical goods, a specified period of up to 12 months
must be available in the proof of origin;
9) Authorized signature and date:
The proof of origin must be signed and dated by the
certifier and accompanied by the following statement: I certify that the
goods described in this document qualify as originating and the information
contained in this document is true and accurate. I assume responsibility
for proving such representations and agree to maintain and present upon request
or to make available during a verification visit, documentation necessary to
support this certification.
Appendix VII
(Enclosed with
the Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Ministry of Finance
of Vietnam)
CUSTOMS DEPARTMENT
OF……..
CUSTOMS SUB-DEPARTMENT OF……..
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IMPORT QUANTITY
MONITORING SHEET
1. C/O Form …………………………...; reference number: ………………………………….;
Date of issue: ….…………/…………/………; Issuing body: ……………..……………
2. Name of importer: ……………………….; TIN: …………………..
……………………………………………………………………………….……………………..
No.
Number, marks,
date of import customs declaration
Description
HS code
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Quantity in C/O
Quantity of
goods imported
Quantity of
goods to be imported
Certification
by customs official in charge of monitoring import quantity deduction
(signature and seal)
(1)
(2)
(3)
(4)
(5)
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(6)
(7)
(8)
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HEAD OF CUSTOMS
SUB-DEPARTMENT
(signature and seal)