Pursuant to the Circular, if a tradesperson wishes to enjoy GSP preferences upon export of his/her products to the abovementioned markets, he/she must apply for REX code registration, except those products belonging to a shipment of which total worth is not greater than €6,000 (ex works price).
The tradesperson must release the GSP documents certifying the origin of goods for each shipment which are valid for a period of 12 months from the release date.
The GSB certificate of origin may be released after export and must be submitted to a customs authority of the importing country within duration of 02 years from the importing date.
Goods exported as small packages of which total worth is not greater than €500 or goods which are personal luggage totaling €1,200 at maximum may be eligible for exemption from the requirement of submission of the GSP certificate of origin.
Those goods exempted from the requirement of submission of the certificate of origin as mentioned above are imported for personal consumption only, not for commercial purposes, and the import thereof must not be regular.
The Circular No. 38/2018/TT-BCT in force from December 14, 2018; in particular, the GSP certificate of origin will be applied from January 1, 2019.
During the transitional period, any tradespersons that have not received REX codes yet will remain eligible to obtain the certificate of origin issued using the sample A upon export of their products to the aforesaid markets.
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