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THE MINISTRY OF
FINANCE
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
47/2020/TT-BTC
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Hanoi,
May 27, 2020
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CIRCULAR
GOVERNING
REQUIRED TIME FOR SUBMISSION OF PROOFS OF ORIGIN AND TYPES OF PROOFS OF ORIGIN
ASSOCIATED WITH IMPORTED GOODS APPLIED DURING THE COVID 19 PANDEMIC (DISEASE
CAUSED BY SEVERE ACUTE RESPIRATORY SYNDROME CORONAVIRUS)
Pursuant to the Law on Customs dated June 23,
2014;
Pursuant to the Law on Export Duty and Import
Duty dated April 6, 2016;
Pursuant to the Law on Foreign Trade Management
dated June 12, 2017;
Pursuant to Government’s Decree No.
08/2015/ND-CP dated January 21, 2015 providing specific provisions and guidance
of enforcement of the Law on Customs on customs procedures, examination,
supervision and control procedure; Decree No. 59/2018/ND-CP dated April 20,
2018 on amendments to Decree No. 08/2015/ND-CP dated January 21, 2015 providing
specific provisions and guidance of enforcement of the Law on Customs on
customs procedures, examination, supervision and control procedure;
Pursuant to Government’s Decree No.
134/2016/ND-CP dated September 1, 2016 on guidelines for certain articles and
implementation of the Law on Export Duty and Import Duty;
Pursuant to Government’s Decree No.
31/2018/ND-CP dated March 8, 2018 on guidelines for the Law on Foreign Trade
Management concerning origin of goods;
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Pursuant to Directive No. 11/CT-TTg dated March
4, 2020 of the Prime Minister on urgent tasks and measures to resolve difficulties
in business and maintenance of social security in response to COVID-19
pandemic;
Pursuant to Decision No. 447/QD-TTg dated April
1, 2020 of the Prime Minister on declaration of COVID-19 pandemic;
At the request of the Director of the General Department
of Customs,
The Minister of Finance promulgates a Circular
governing required time for submission of proofs of origin and types of proofs
of origin associated with imported goods applied during the Covid 19 pandemic
(disease caused by severe acute respiratory syndrome coronavirus).
Article 1. Scope
This Circular sets forth required time for
submission of proofs of origin and types of proofs of origin associated with
imported goods applied during the Covid 19 pandemic (disease caused by severe
acute respiratory syndrome coronavirus).
Article 2. Regulated entities
1. Declarants.
2. Customs authorities, customs officials.
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Article 3. Required time for
submission of proofs of origin
A declarant, to claim the special preferential
tariff as prescribed in point a clause 1 Article 7 of Circular No.
38/2018/TT-BTC dated April 20, 2018 of the Minister of Finance on determination
of origin of exported goods and imported goods (hereinafter referred to as
Circular No. 38/2018/TT-BTC), shall submit a proof of origin whilst carrying
out customs formalities.
In case of absence of a proof of origin whilst
customs formalities are in progress, to claim the special preferential tariff,
the declarant shall declare delayed submission of C/O in the import
declaration, and may file a supplemental declaration and submit the proof of
origin within its validity period. If the declarant claimed MFN preferential
import tariff or non-preferential tariff and is entitled to submit the proof of
origin later within its validity period to claim the equivalent special
preferential tariff, the customs authority shall refund the overpaid duty.
Article 4. Types of proofs of
origin
1. Where the special preferential import tariff is
claimed, the declarant shall submit the following proof of origin:
a) Certificate of Origin (C/O) bearing electronic
signature and seal:
The customs authority may accept a C/O bearing
electronic signature and seal provided that the competent authority of the
exporting country has such a notice of issuance of C/O bearing electronic
signature and seal and there is a website or another method to search that C/O.
The customs authority shall, for the purpose of
applying the special preferential tariff, check the validity of the C/O on the
website or another method provided by the issuing authority, and then print one
copy of C/O and keep it in the customs dossier.
b) Photocopy/scan of C/O:
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The customs authority shall, for the purpose of
applying the special preferential tariff, check the validity of the C/O
photocopy/scan on the website or another method provided by the issuing
authority, and then print one copy of C/O and keep it in the customs dossier.
2. Where a proof of origin of imported goods is
required as prescribed in clause 2, Article 4 of Circular No. 38/2018/TT-BTC:
The declarant shall submit the original C/O to the
customs authority. The declarant, with unavailability of the original C/O
whilst carrying out customs formalities, may submit a photocopy/scan of C/O to
the customs authority and take legal liability for the accuracy and validity of
such photocopy/scan.
The customs authority shall, based on the
photocopy/scan of C/O, customs dossier, goods in reality, shipment tracking and
other relevant information, examine the determination of origin of goods and
consider clearing the goods.
The declarant shall submit 1 original C/O within
180 days from the date on which the import declaration has been registered.
Article 5. Entry in force
This Circular comes into force as of the date on
which the Prime Minister of the Socialist Republic of Vietnam declares COVID-19
pandemic (January 23, 2020), applicable to import declarations registered from
January 23, 2020.
Subject to developments of the COVID-19 pandemic
worldwide, the Minister of Finance will declare expiration of this Circular.
Difficulties arising during implementation of this
Circular should be reported to the Ministry of Finance for consideration./.
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PP.
MINISTER
DEPUTY MINISTER
Vu Thi Mai
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