|
THE
MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
----------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-------------------
|
|
No.:
1450/QD-TCHQ
|
Hanoi
, July 24, 2009
|
DECISION
ON PROMULGATING THE PROCESS OF INSPECTION
AND IDENTIFICATION OF ORIGIN OF IMPORT GOODS
THE DIRECTOR GENERAL OF THE
GENERAL DEPARTMENT OF CUSTOMS
Pursuant to
the Customs Law No. 29/2001/QH10 of June 29, 2001 and the Law No. 42/2005/QH11
of June 14, 2005, amending and supplementing a number of articles of the
Customs Law;
Pursuant to
the Government’s Decree No.96/2002/ND-CP of November 19, 2002 prescribing the
functions, tasks, powers and organizational structure of The General Department
of Customs;
Pursuant to
the Government’s Decree No. 154/2005/ND-CP of December 15, 2005 detailing a
number of articles of the Customs Law regarding to customs procedures, customs
inspection and supervision;
Pursuant to
the Government’s Decree no. 19/2006/ND-CP of February 20, 2006 detailing the
commercial law regarding to goods origin;
Pursuant to
the Government’s Decree No. 89/2006/ND-CP of August 30, 2006 on labeling of
goods;
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Pursuant to
the Circular No. 79/2009/TT-BTC of April 20, 2009 of Ministry of Finance
guiding customs procedures; customs inspection and supervision; import duty,
import duty and tax administration applicable to imports and imports;
At the
proposal of the Director of Customs Control and
Supervision Department.
DECIDES:
Article
1. To issue together with this Decision the Process of inspection and
identification of origin of import goods and the Confirmation in Advance Sheet
of Origin of Import goods (Form No. 01-XX/2009)
Article
2. This Decision takes effect as of August 01, 2009.
Article
3. Directors of Customs Departments of provincies
and cities, Heads of units under direct control of The General Department of
Customs are liable for implementation of this Decision./.
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PROCESS
OF INSPECTION AND IDENTIFICATION OF
ORIGIN OF IMPORT GOODS
(Issued together with the Decision No. 1450/QD-TCHQ of July 24, 2009 of the
Director General of Customs)
Part 1. GUIDANCE IN GENERAL
1. This process
to guide the inspection and identification of origin regarding to import goods.
2. Regarding to
import goods, the customs declarants is responsible for the origin of goods. When there
is a doubt about the
origin, the
customs offices require the customs declarants
to
provide necessary evidences to prove and / or request
the
concerned
agencies and
organizations to
verify the
origin of import goods.
3. Legal
foundation for the inspection and identification of origin of
import goods
3.1. Regarding
to goods eligible for particularly preferential duty rates: the Vietnam laws
and International Agreements concluded or participated by Vietnam shall be
applied.
3.2. Regarding
to goods eligible for the MFN preferential duty rates, ordinary duty rates and
other cases: the Government’s Decree no. 19/2006/ND-CP of
February 20, 2006 detailing the Commercial Law regarding to goods origin; the
Circulars No. 08/2006/TT-BTM of April 17, 2006 and No. 10/2006/TT-BTM June 01,
2006 of Ministry of Trade (currently Ministry of Industry and Trade) guiding
the identification of origin of exports and imports not wholly obtained or
produced in this country or territory according to the above mentioned Decree
No. 19/2006/ND-CP shall be applied.
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3.4. Regarding
to imports
at a moment of potentially causing hazardous to social safety, public health or environmental sanitation and need to
be controlled, the inspection of origin comply with
the annoucements
of the
Vietnamese state
management
agencies and
international organizations at that moment.
3.5. Regarding
to imports
from countries
which at the
moment Vietnam is applying anti-dumping duties, anti-subsidy duties,
the
safeguard measures,
measures of
tariff quotas, and measures
of quantity limitation, the inspection of origin of goods shall comply with
the annoucement
of the Ministry
of Industry and
Trade and
competent
authorities.
3.6. The
instructions of
the risk
management system
under the
guidance of the
Ministry of Finance and the General Department of Customs.
Part 2. SPECIFIC GUIDANCE
I.
INSPECTION AND CONFIRMATION IN ADVANCE OF ORIGIN OF IMPORT GOODS
1. The agency
to implement the inspection and confirmation in advance of origin
is the
General
Department of Customs according to the provisions of Article
8 of the April
20, 2009
Circular
No. 79/2009/TT-BTC
of the Ministry of Finance
guiding customs procedures; customs inspection and supervision; import
duty, import duty and tax administration applicable to imports and imports. The Customs Control and Supervision Department is the
focal unit to assist and advise the leaders of the General Department of Customs
in
implementing the
confirmation in advance of origin of import goods.
2. Procedures
for the
inspection and confirmation in advance of origin shall comply with
the provisions
of Article 8
of the Circular No. 79/2009/TT-BTC of the Ministry of Finance.
3. Form
of confirmation
in advance sheet
of origin is
issued together
with this
Process
(Form
No. 01-XX/2009).
II.
INSPECTION OF ORIGIN OF GOODS WHEN INSPECT THE CUSTOMS DOSSIER PRELIMINARILY
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2. Regarding to
cases being required to submit the Certification of Origin (C/O): request the customs
declarants to submit C/O at the registration of customs declaration and inspect
preliminarily criterias on the C/O. If there are any discrepancies,
doubt, propose
to transfer to
inspect in
details of
customs dossiers.
Where enterprises
have written requests to defer the submission of C/O, settle according to
regulations.
III.
INSPECTION OF ORIGIN OF GOODS WHEN INSPECT IN DETAILS THE CUSTOMS DOSSIER
1. Regarding to
cases being not required to submit the Certification of Origin (C/O):
To Inspect the
contents of origin declaration in the customs declaration and compare them with
documents
related
to the origin
in
customs
dossier e.g
contracts, commercial
invoices, transport
documents, confirmation
in advance sheet of
origin
(if
any),
etc.
2. Regarding to cases being required to submit the Certification
of Origin (C/O): (applies also to C/O
issued electronically):
2.1. Inspect
the form
of
C/O:
a) The
C/O
must reflect
the words
“FORM
D / FORM E / FORM S / FORM AK / FORM AJ, etc.”
b) Reference
number: each
C/O
has a
particular reference
number;
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d) Size, color, language, and the back of the C/O must comply with the provisions of
the
involving
Treatries and
the
legal documents
(note: names
of member countries must be written fully on the back
of C/O)
2.2. Inspect
the contents of C/O:
a) Inspect and compare
seal and
signature on
the C/O
with
the specimen of
seal and
signature of the
person and
organ or organization
that is authorized
to issue C/O
which have been informed
by the General Department of Customs to Customs Department
of provinces,
cities.
Particularly
inspect:
a.1) The
validity
period of the
signature of
person who is authorized
to issue C/O
;
a.2) The
signer to grant
C/O
must be
consistent with the C/O granting Division which has been
informed by the
General Department
(cases where the
signer
on the
C/O
under a C/O
granting Division but the seal of another Division shall not be
accepted).
b) Inspect the validity
period of
the C/O;
c) The
compatibility, consistency among the information on
the C/O
with together and
among contents on the C/O with documents of the customs dossiers
(customs
declarations, contracts, commercial
invoices, bill
of lading, detailed
packaging,
confirmation in
advance sheet of origin
(if
any)).
Pay attention to name
of importer, name
and quantity of goods, HS code, value, quality specifications,
origin, number
of the relevant
documents,
type of
transport means,
port of
departure, port
of destination, etc.
d) Inspect way of writing
origin criteria of
goods on the C/O
(according to
the criteria of the original content, or criteria of changing code for
the goods,
or
criterion of
sections of processing
goods
and criteria
of wholly
obtained or produced in this country or territory, etc.) according
to provisions of the Rules of origin implementing the Agreement
issued
by the Ministry
of Industry
and Trade and the guide at the back of C/O;
e) For C/O
with
a commercial
invoice issued
by a third party:
acceptance or
not acceptance
of the C/O
is based on
provisions of the relevant Agreements and legal documents;
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g) For issued
retroactively C/O:
g.1) The
phrase "Issued retroactively / issued retrospectively"
must be written on the
C/O or
marked
in the
appropriate box;
g.2) Compare the
delivery date on
the bill
of lading /
other shipping
documents
with
the C/O
issuing date to
ensure the compliance with the provisions on issued retroactively C/O.
h) The issued
substituting
C/O:
Based on the
provisions of the relating Agreement allow issuance
of substituting
C/O to
inspect and
accept the C/O.
Particularly for
C/O Form
D,
on the substituting C/O must have a line showing such as that C/O is issued for
replacing the preceding C/O.
2.3. For
back-to-back C/O:
to inspect
and compare the
form
and content of
C / O as prescribed in
the
point 2.1 and
2.2 hereinabove.
Particularly
for the back-to-back C/O form D, the importers
are not entilted
to submit the original C/O form D issued
by
the first
member country
together with back-to-back C/O form D. If there is doubt about
the validity of
the C/O,
the verification
of C/O
shall be
executed under guidance in Section VI of Part II hereinbelow.
2.4. For
C/O
issued electronically:
Inspect C/O
as guided
at points 2.1
to
2.3 hereinabove
and relating
documents in order to implement the free trade agreements (for example,
when inspecting
a C/O
Form AK
electronically of Korean, must search website of issuing agency in order to
compare the C/O
submitted
by the importers
with
the C/O
on
the
website
and
print out a copy
from the website
for shipment dossier archivement. In the absence of information
or
in case that C/O
form AK
electronically
is not found,
the verification
of C/O
shall be
executed under guidance in Section VI of Part II hereinbelow.
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Contents of inspection of origin at the practical inspection of goods include:
1. Inspect
the information
of origin
written on
the goods,
packages, and labels; compare
with the
contents declared
by customs
declarants on
customs
declarations, and with
results
of inspection in
details of customs
dossiers.
2.
The
methods
of origin
inspection on the goods:
2.1. Inspect
the
writing of origin
on
imported goods:
on the product,
packages, and labels. Note:
the origin of
goods is
the compulsory content of goods labels
as prescribed
in Article
11 of the Decree
No. 89/2006/ND-CP
of August 30, 2006 of
the Government on goods labels, the way of writing origin
must compliance with
provisions of Article 17 of the Decree No. 89/2006/ND-CP;
2.2. Inspect
the consistency
of origin
on
goods,
packages, and labels;
2.3. Regarding
to imports
which are liquid,
separate (unable
to write label on
goods
and packages),
the
inspection of the
shipment’s journey
shall be
executed to get basis
for the verification of origin of goods.
3. Write inspection
results of
the
goods origin
on the goods
inspection part of the inspection Order of form, level and on
the customs
declaration as
prescribed.
V.
HANDLING OF THE INSPECTION RESULTS
The handling
of inspection
results
of origin
complies with the
provisions of point d, Clause 2, Article 14 of the April
20, 2009
Circular No. 79/2009/TT-BTC
of Ministry of Finance
guiding customs procedures; customs inspection and supervision; import
duty, import duty and tax administration applicable to exports and imports and the
provisions of relevant
laws.
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When there is doubt
about the
validity of the C/O
or
the origin
of import goods,
the verification
procedure
shall be
implemented as follows:
1.
Customs
Sub-Departments: to send written notice defining clearly the queries of the customs office and
request customs
declarant to
explain/provide additional
documents (if any)
to clarify
the
doubts of
customs office. If grounds
for resolution
are insufficient
after explanations
or additional
documents provided by the customs declarant, send a written report to the Customs
Department of province or city for directing opinion.
2. Customs
Departments of
provinces and cities:
2.1. To provide
additional
information and
necessary documents (if any) to the Customs Sub-Department
for
consideration and resolution;
2.2. If grounds
for resolution
are sufficient,
to send written guidance
to Customs Sub-Department,
and notify
for the
enterprise concurrently;
2.3. In case
of insufficient grounds
for resolution, the
Customs Department of
provinces, cities promptly
report to
the General
Department of
Customs for directing
opinion.
The term for
consideration and response
at
the Department
level is no later than 3
working days
after receiving
the report of
the Sub-Department.
3. General
Department of Customs:
3.1. When grounds
for resolution
are sufficient,
promptly
response or provide information / documents to the Customs Department
of provinces,
cities for
settlement.
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3.2. Where
verification
with the C/O
granting agency of
the export country is necessary, the General Department of Customs shall request in
writting the competent
agency of granting certificate
of origin
of the export
country to certify
the authenticity
of the C/O
or
to explain or
to clarify
questions about
the origin
of goods; and if
it is neccesary, shall
carry out inspection to verify the origin of goods in the export country (in
accordance with the
procedures for C/O
investigating
and verifying
of
the Rules of
Origin implementing
free trade agreements);
and also
send a written
notice
to the Customs
Department of
provinces, cities where
there are problems
for knowledge and answer to
enterprise.
Time limit and
procedures for verification with the foreign C/O granting agency
comply with regulations
of each
involving free
trade agreements.
Part 3. IMPLEMENTATION ORGANIZATION
1. The
Directors of the Customs
Sub-Departments
have responsibility for:
1.1. Assign
and instruct
officers to
carry out
this
process,
associating with
the
implementation of the relavant customs procedures;
1.2. Resolve
problems
relating to
origin of goods
under the
jurisdiction of
the Sub-Department.
2. The Diretors of Customs
Departments
of provinces,
cities have
responsibility for:
2.1. Guide,
inspect and
resolve problems
in the implementation of this process in regards to
affiliated units
and enterprises;
2.2. Assign officers
to specialized charge of
goods origin
at the Professional Office to consult and assist
the Director in
management of work of the goods origin;
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3. Heads
of units
under the
General Department
of Customs:
3.1. Director of Customs
Control and Supervision
Department - the
focal agency on goods origin of the General Department of Customs
- is responsible for:
a) Advising
the leaders
of the General Department
regarding to administration of goods origin;
b) Advising
the leaders of
the General Department
in directing, guiding, inspecting and resolving problems regarding
the origin of
the Customs
Department of
provinces, cities and
enterprises;
c) Presiding over, coordinating
with the Customs Information Technology and Statistics Department, the
General Department’s Office in building database
of
goods origin
in order to
provide information
to units
within the
sector and business
community;
d) Coordinating with
other units within
and outside the
Customs sector on
issues relating
to the
origin of goods.
3.2. Director
of Customs
civil servants training Center have responsibility for presiding over and
coordinating with
other relevant
units to organize
professional
intensive training the staff specialized charge of origin
at the
Customs
Department of provincies
and cities and departments
under the
General Department
of Customs.
During the
course of implementation, shall promptly report any issues arising beyond
the competence to the
General Department
of Customs (through
the Customs Control and Supervision Department) for consideration and settlement.
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THE
MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
----------
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-------------------
No.:
/CN-TCHQ
Hanoi
, date … month…year
CONFIRMATION IN ADVANCE
SHEET OF ORIGIN OF IMPORTS
Pursuant to
the Government’s Decree no. 19/2006/ND-CP of February 20, 2006
detailing the provisions of the Commercial Law regarding to goods origin;
Pursuant to the Circular No. 79/2009/TT-BTC of April 20, 2009 of Ministry
of Finance guiding customs procedures; customs inspection and supervision;
import duty, import duty and tax administration applicable to exports and
imports.
Pursuant to the Decision No. …/QD-TCHQ of …../…../… of the Director
General of the General Department of Customs;
At the proposal
of ………………………… (name of enterprise or of the delegated person in verifying of
the enterprise) in the Application No. …….date …../…../…
The General
Department of Customs hereinafter confirms in advance the origin of goods of
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Address:……………………………………………………………………………………..
Telephone:………………………………………Fax:…………………………………..
Tax
Identification: ……………………………………………………….. as follows:
No.
Name
of Goods
HS
Code
The
producing/export Country/Establishment
Verification
Criteria
Origin
of Goods
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This Sheet is
effective for the period of one year as from date of signing.
Receivers:
- Enterprise
- Customs department of provinces, cities
- Customs Website
- Archive: VT, GSQL
FOR
THE DIRECTOR GENERAL
THE
DEPUTY DIRECTOR GENERAL