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MINISTRY
OF FINANCE
CUSTOMS DEPARTMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.
467/QD-CHQ
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Hanoi,
April 29, 2025
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DECISION
ON THE PROMULGATION OF THE PROCEDURE FOR INSPECTION AND
DETERMINATION OF ORIGIN OF EXPORTED AND IMPORTED GOODS
DIRECTOR OF THE CUSTOMS DEPARTMENT
Pursuant to the Customs Law
dated June 23, 2014;
Pursuant to the Law on Export
and Import Duties dated April 6, 2016;
Pursuant to the Law on Foreign
Trade Management dated June 12, 2017;
Pursuant to Decree No.
08/2015/ND-CP dated January 21, 2015, of the Government on detailed regulations
and guidelines for the implementation of the Customs Law regarding customs procedures,
inspection, supervision, and control;
Pursuant to Decree No.
59/2018/ND-CP dated April 20, 2018, of the Government on amendments to Decree
No. 08/2015/ND-CP on detailed regulations and guidelines for the implementation
of the Customs Law regarding customs procedures, inspection, supervision, and
control;
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Pursuant to Decree No.
111/2021/ND-CP dated December 9, 2021, of the Government on amendments to
Decree No. 43/2017/ND-CP on the labeling of goods;
Pursuant to Decree No.
31/2018/ND-CP dated March 8, 2018, of the Government on detailed regulations
for the implementation of the Law on Foreign Trade Management regarding the
origin of goods;
Pursuant to Circular No.
38/2015/TT-BTC dated March 25, 2015, of the Minister of Finance on customs
procedures; customs inspection and supervision; export and import duties and
tax management for exported and imported goods;
Pursuant to Circular No. 39/2018/TT-BTC
dated April 20, 2018, of the Minister of Finance on amendments to Circular No.
38/2015/TT-BTC dated March 25, 2015, on customs procedures; customs inspection
and supervision; export and import duties and tax management for exported and
imported goods;
Pursuant to Circular No.
33/2023/TT-BTC dated May 31, 2023, of the Minister of Finance on the
determination of origin of exported and imported goods;
Pursuant to Decision No.
382/QD-BTC dated February 26, 2025, of the Minister of Finance on the functions,
tasks, powers, and organizational structure of the Customs Department under the
Ministry of Finance;
Upon the request of the Head of
the Customs Supervision and Management Division,
HEREBY DECIDES:
Article 1.
Promulgated together with this Decision:
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2. Appendices enclosed with the
Procedure:
a) Appendix I. Websites of
competent authorities of exporting countries/Database for searching eligible
exporters for self-certification of origin.
b) Appendix II. Notification forms
of the Director of the Customs Department.
Article 2.
This Decision comes into force as of the signing date
and replaces Decision No. 4286/QD-TCHQ dated December 31, 2015, of the Director
of the General Department of Customs on the promulgation of the Procedure for
inspection and determination of origin of exported and imported goods; and
Decision No. 136/QD-TCHQ dated January 25, 2016, supplementing Decision No.
4286/QD-TCHQ dated December 31, 2015, of the Director of the General Department
of Customs on the promulgation of the Procedure for inspection and
determination of origin of exported and imported goods.
During the period this Decision is
in effect, if the referenced documents in the Procedure promulgated together
with this Decision are amended, supplemented, or replaced, the amendments,
supplements, or replacements shall prevail.
Article 3.
The heads of units under and affiliated to the
Customs Department are responsible for implementing this Decision. Difficulties
that arise during the implementation of this Circular should be reported to the
Customs Department for consideration./.
PP.
DIRECTOR
DEPUTY DIRECTOR
Au Anh Tuan
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FOR INSPECTION AND DETERMINATION OF ORIGIN OF EXPORTED AND
IMPORTED GOODS
(Enclosed with Decision No. 467/QD-CHQ dated April 29, 2025, of the Director of
the Customs Department)
Chapter I
GENERAL PROVISIONS
Article 1.
Scope and regulated entities
1. This Procedure prescribes the inspection,
determination, and verification of origin for exported and imported goods as
provided in Circular No. 33/2023/TT-BTC dated May 31, 2023, of the Minister of
Finance on the determination of origin of exported and imported goods, and the
Circulars of the Ministry of Industry and Trade guiding the implementation of
international agreements to which Viet Nam is a signatory or has acceded.
2. Regulated entities:
This Procedure applies to customs
authorities and customs officers at all levels responsible for inspecting,
determining, and verifying the origin of exported and imported goods.
Article 2.
Principles of inspection and determination of origin of goods
1. The inspection and determination
of origin for exported and imported goods must comply with the Customs Law, the
Law on Foreign Trade Management, guiding documents, Circulars of the Ministry
of Industry and Trade guiding the implementation of international agreements to
which Viet Nam is a signatory or has acceded, origin rules, and other relevant
legal documents:
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2. Inspection and determination of
origin of exported and imported goods during customs procedures shall be based
on risk assessment principles, guided by the customs channeling measures of the
Customs Department, and in compliance with Circular No. 38/2015/TT-BTC dated
March 25, 2015, as amended by Circular No. 39/2018/TT-BTC dated April 20, 2018,
and the customs procedure guidelines issued by the Director of the Customs
Department.
3. Inspection and review of origin
declarations on customs declarations shall follow risk management principles and
involve cross-checking certificates of origin submitted via the Customs
electronic data processing system. In cases where the declared
information is found to be incomplete and the shipment has not yet passed
through the customs control area, the customs authority shall suspend the
movement of the goods through the customs control area in accordance with
Article 52d of Circular No. 38/2015/TT-BTC , as amended by Circular No.
39/2018/TT-BTC , and take further actions as prescribed. If the shipment has already
passed through the customs control area, post-clearance inspection shall be
conducted at the customs office in accordance with relevant regulations.
Article 3.
Inspection of certificates of origin
1. For paper-based certificates of
origin: For paper-based certificates of origin: customs officers shall
verify the declared information on the customs declaration against the
paper-based certificate of origin converted into electronic format (scanned
copies with digital signature) via the Customs electronic data processing
system as prescribed in Clause 7, Article 1 of Circular No. 39/2018/TT-BTC .
2. For electronic certificates of
origin:
a) If the certificate of origin
(C/O) is issued via the National Single Window, ASEAN Single Window, or
websites announced by the competent authorities of the exporting country,
customs authorities shall verify the declared information on the customs
declaration against the C/O data on the respective website to determine its
validity and apply preferential tariff rates as regulated. Submission of
physical C/O by the declarant is not required.
If the web link or website of the
exporting authority is updated or the database of eligible exporters for
self-certification is modified, the Customs Department shall notify and
publicize the updated information on the Customs Department's electronic portal
for the awareness and compliance of local Customs Sub-departments.
b) In cases where the website of
the competent authority in the exporting country does not contain sufficient
information about the C/O for the customs authority to fully verify the
validity of the C/O, the customs officer, in addition to cross-checking the C/O
information on the website, must also verify the C/O in electronic data form or
as paper documents converted to electronic form, as well as other supporting
documents in the customs file submitted by the customs declarant through the
Customs electronic data processing system, and the results of the physical
inspection of the goods (if applicable), to determine the validity of the C/O.
c) If the C/O issued via the
National Single Window, ASEAN Single Window, or the website is found to have
technical issues or cannot be accessed, customs officers shall capture
screenshots of the error or missing data notifications and instruct the
declarant to submit supplementary electronic C/O data or paper-based C/O
converted into electronic format (scanned copies with digital signature) via
the Customs electronic data processing system for inspection and validation of
the C/O. Such cases shall be documented and monitored accordingly.
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ADVANCE RULINGS OF
ORIGIN OF EXPORTED AND IMPORTED GOODS
Article 4.
Receipt of applications and assignment of officials for advance origin rulings
1. The unit responsible for
receiving and proposing the handling of applications for advance origin rulings
is the Customs Supervision and Management Division (hereinafter referred to as
the Division).
2. Upon receipt of the application
for advance origin ruling, the Division Leader shall assign officers to handle
the application in accordance with the procedures outlined in Article 5 of this
Procedure.
Article 5.
Examination and proposal for handling of applications for advance origin
rulings
Immediately upon receiving the
assigned application, the customs officer shall verify the completeness and
validity of the application and proceed as follows:
Step 1. Examination of application
completeness and validity
The customs officer shall check and
compare the quantity and components of the application for advance origin
ruling submitted by the organization or individual with the requirements
specified in Article 28 of the Customs Law, Article 24 of Decree No.
08/2015/ND-CP , as amended by Clause 11, Article 1 of Decree No. 59/2018/ND-CP ,
and Article 3 of Circular No. 33/2023/TT-BTC. The officer shall verify the
consistency of the information declared in the Application form for advance
origin ruling with the accompanying application and proceed as follows:
1. Incomplete or invalid
applications:
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2. Complete and valid applications:
The customs officer shall proceed to Step 2.
Step 2. Verification of origin
determination
1. Detailed application
verification:
a) Verification of origin criteria.
a.1) For goods declared as wholly
obtained (WO) or produced entirely in one Member State (PE):
The customs officer shall
cross-check and verify the origin information declared by the manufacturer or
the place of production for domestic or foreign raw materials, including the
production, farming, fishing, extraction processes, market information,
geographic details, etc., against the criteria for wholly obtained goods or
goods produced entirely in a Member State as stipulated in the relevant Free
Trade Agreement or Decree No. 31/2018/ND-CP , to determine whether the goods
meet the applicable origin criteria.
a.2) For goods of non-wholly
obtained origin:
Customs officers shall determine
the applicable origin criteria for exported and imported goods based on the HS
code declared in the request for advance ruling on origin, as prescribed in the
relevant Free Trade Agreements (FTAs), Decree No. 31/2018/ND-CP , and Circulars
issued by the Ministry of Industry and Trade:
a.2.1) For goods listed in the
Product-Specific Rules (PSR) list, the origin criteria shall be determined
according to the provisions of this list;
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After determining the applicable
origin criteria, customs officers shall compare it with the declared origin
criteria in the advance ruling application to verify whether the declared
origin aligns with the prescribed origin criteria.
b) Inspection and verification of
the production process of exported and imported goods to determine whether the
process goes beyond simple processing or working as defined in Article 9 of
Decree No. 31/2018/ND-CP , specifically:
b.1) If, upon inspection, it is
found that the entire production process consists solely of simple processing
or working operations as defined in Article 9 of Decree No. 31/2018/ND-CP or in
the relevant FTAs, the goods shall not meet the corresponding origin criteria;
b.2) If, upon inspection, it is
found that the production process goes beyond simple processing or working:
b.2.1) For goods with the origin
criterion of CTC (Change in Tariff Classification), including CC (Change in
Chapter), CTH (Change in Tariff Heading), or CTSH (Change in Tariff
Subheading): The customs officer shall verify the HS code of the exported or
imported goods against the HS code of the declared raw materials (as indicated
on the import customs declaration for raw materials or on domestic raw material
purchase documents) to determine whether the change in HS code for
non-originating inputs satisfies the corresponding change in tariff
classification (CTC) rule at the required level.
b.2.2) For goods with a Regional
Value Content (RVC)/Local Value Content (LVC) origin criterion: Based on the
regulations and formulas specified in the relevant Free Trade Agreements (FTAs)
or Circular No. 05/2018/TT-BCT dated April 3, 2018, of the Ministry of Industry
and Trade on the rules of origin, the customs officer shall verify the
"Regional Value Content" (RVC) or "Local Value Content"
(LVC) as declared in the advance origin determination application by
cross-checking the bill of materials, which includes the product name, HS code,
origin of constituent raw materials, CIF value or equivalent value of the raw
materials, raw material costs, and other production costs, to determine whether
the declared RVC/LVC meets the requirements specified in the respective FTAs or
Circular No. 05/2018/TT-BCT .
b.2.3) For goods with a combined
origin criterion (e.g., RVC and CC; RVC and CTH): customs officers shall
conduct verification in accordance with points b.2.1 and b.2.2 of this section.
b.2.4) For goods with a Specific
Process (SP) origin criterion: customs officers shall verify the input
materials, production process, and supporting analytical documents against the
special processing rules (SP) stipulated in the relevant FTAs or Circular No.
05/2018/TT-BCT to determine whether the goods meet the specific process origin requirements.
c) Verification of compliance with
the direct consignment rule as prescribed in the relevant FTAs and Article 18
of Circular No. 33/2023/TT-BTC .
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2. Verification and information
validation:
In cases where the documentation is
complex, requires clarification, or where exported or imported goods are at
risk of origin fraud, or when exported goods exploit Vietnamese origin for
illegal transshipment to key markets as identified by the General Department of
Customs at different times, customs officers shall, depending on the complexity
and the industry sector of the goods under advance ruling application, propose and
report to the Division Leader to implement one or more of the following
actions:
a) Inspection, review, and
verification of origin information declared on prior export or import customs
declarations for similar goods to those under the advance origin ruling
request;
b) Collection of information (in
writing or through electronic systems) regarding the enterprise’s compliance
with customs and tax laws, export and import activities, and other relevant
data from the operational units of the Customs Department and the Regional
Customs Sub-Departments where the enterprise is headquartered or has production
and business facilities;
c) For organizations or individuals
requesting advance origin rulings without a physical presence in Vietnam,
propose that the Customs Department request the applicant to provide additional
supporting documents to substantiate the origin of the goods, including
information about the manufacturer, detailed production process documents, or
product samples as applicable;
d) Propose that the Customs
Department communicate (via written correspondence or meetings) with the
Ministry of Industry and Trade, the Vietnam Chamber of Commerce and Industry
(VCCI), and other relevant agencies regarding information on the goods,
enterprises requesting advance rulings (e.g., production processes,
applicable origin criteria, enterprises, exported and imported goods that have
previously applied for certificates of origin (C/O); previously issued origin
of goods; production processes of goods.
dd) For exported goods: In cases of
suspected origin fraud, propose and report to the Customs Department to
establish an inspection team for on-site verification at the production
facility, including a formal notice to the Regional Customs Sub-Department
where the organization or individual is headquartered or has production
facilities. The notice must clearly state the contents, timeline, and
composition of the inspection team. The inspection procedure shall follow the
steps outlined in Article 6 of this Procedure.
Article 6.
On-site inspection at production facilities (Step 3)
1. The duration of the on-site
inspection shall not exceed 10 working days from the date of the inspection
notification.
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3. Preparation of Inspection
record: The entire inspection process and findings shall be documented in an
Inspection record, jointly signed by the legal representative of the
manufacturer and the inspection team.
Article 7.
Handling the results of review of advance origin ruling application (Step 4)
1. Refusal to issue advance origin
ruling:
In cases where the results of the
application review or on-site production inspection (if conducted) do not
support the declared origin, the customs officer shall propose issuing a
written notice of refusal for the advance origin ruling for the exported or
imported goods.
If, during the review, it is
discovered that the organization or individual has attempted to exploit the
advance origin ruling process to legitimize the origin of exported or imported
goods, the customs officer shall propose forwarding the information to the risk
management unit for further scrutiny, including listing the organization or
individual as a high-risk target for subsequent customs inspections.
2. Issuance of advance origin
ruling notice for imported or exported goods:
a) If the results of the
application review or on-site production inspection (if conducted) are
sufficient to establish the origin of the exported or imported goods, the
customs officer shall propose to the Division Leader to submit to the Customs
Department for issuance of an advance origin ruling notice in the format
specified in Form No. 01, Appendix II, enclosed with this Decision.
b) The advance origin ruling notice
shall be sent to the applicant, the relevant Regional Customs Sub-Department,
and updated on the Customs Department's website.
3. Timeframe for application
review, processing, and issuance of advance origin ruling shall follow the
provisions in Clause 3, Article 24 of Decree No. 08/2015/ND-CP , as amended by
Decree No. 59/2018/ND-CP .
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1. The assigned customs officer
shall receive the written objection from the applicant and process it in
accordance with the document handling procedures issued by the Customs
Department.
If necessary, the Division Leader
may assign a different customs officer, other than the one who initially
processed the advance origin ruling application, to handle the applicant’s
objection.
2. The assigned customs officer
shall follow the procedures below:
a) Review the reasons for the
applicant’s disagreement with the advance origin ruling;
b) Re-examine the entire file
processing procedure for the advance origin ruling, with particular focus on
the applicant’s stated reasons for disagreement.
In the case of complex files or
where further clarification of the goods is required, the customs officer shall
propose and report to the Division Leader to arrange a meeting with the
applicant, relevant operational units of the Customs Department, and the
Regional Customs Sub-Department where the applicant is headquartered or has
production facilities. This may also include meetings or written exchanges with
the Ministry of Industry and Trade, the Vietnam Chamber of Commerce and
Industry (VCCI), and other relevant agencies to resolve outstanding issues.
3. Proposed resolution:
a) If sufficient evidence supports
the correctness of the initial advance origin ruling issued by the Director of
the Customs Department, the customs officer shall propose that the Division
Leader submit a response to the applicant.
b) If it is concluded that the
initial advance origin ruling was incorrect, the customs officer shall propose
that the Division Leader submit to the Customs Department for the issuance of a
revised or replacement notice for the advance origin ruling.
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Article 9.
Cancellation/revocation of advance origin ruling notices
Customs officers shall propose and
report to the Division Leader for submission to the Customs Department for the
issuance of a cancellation or revocation notice for an advance origin ruling,
in the form specified in Form No. 02, Appendix II, enclosed with this Decision,
in the following cases:
1. It is discovered, based on
document review or received relevant information, that the advance origin
ruling application submitted by the organization or individual contains
inaccurate or dishonest information;
2. The legal basis for the issuance
of the advance origin ruling notice has been amended, supplemented, or
replaced.
Chapter III
INSPECTION AND
VERIFICATION OF THE ORIGIN OF EXPORTED GOODS
Article 10.
Inspection and verification of the origin of exported goods
Customs officers assigned to inspect
the customs documentation and physically inspect goods for origin verification
shall follow the procedures specified in Article 6 of Circular No.
33/2023/TT-BTC and handle as follows:
1. If the inspection results are
consistent with the customs declaration: the customs officer shall record the
inspection results in the "Customs Officer Comments" section of the
electronic customs system for electronic declarations or on the Inspection
record for paper declarations and proceed with customs clearance as prescribed.
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3. In cases where there are
reasonable grounds to suspect the origin of exported goods or if there are
warning signs of origin fraud or illegal transshipment for goods listed in the
notifications issued by the Ministry of Industry and Trade or the Customs
Department, the customs officer shall propose to the head of the customs unit
where the customs procedures are being processed to request the customs
declarant to provide explanations and submit supporting documents. The customs
officer shall then proceed with the inspection and handling procedures as
stipulated in points (c), (d), (e), and (g), Clause 1, Article 6 of Circular
No. 33/2023/TT-BTC , and make recommendations for further action as follows:
a) If the inspection results are
consistent with the declared origin, proceed as prescribed in Clause 1 of this
Article.
b) If the inspection results are
inconclusive, or if the declarant fails to provide adequate explanations or
supporting documents, or if the provided explanations/documents are
insufficient to substantiate the origin, the customs officer shall propose a
shift to physical inspection of the goods.
4. Physical inspection of goods
When conducting a physical
inspection of goods, the customs officer shall verify the origin information on
the goods/packaging/labels, compare the actual goods with the customs
declaration, and review the supporting documents in the customs file. The
officer shall then propose handling as follows:
a) If the inspection results are
consistent with the declared origin, proceed as prescribed in Clause 1 of this
Article.
b) If the inspection results
indicate that the declared origin is incorrect and sufficient evidence exists
to confirm the true origin, proceed as prescribed in Clause 2 of this Article.
c) If the inspection results are
inconclusive, the customs officer shall propose to the head of the customs unit
where the clearance is being processed to report the suspicious case to the
relevant Regional Customs Sub-Department for further verification at the
certifying authority or physical inspection at the production facility of the
declarant, as prescribed in points (d) and (e), Clause 1, Article 6 of Circular
No. 33/2023/TT-BTC .
5. Verification at the certificate
of origin issuing authority, origin verification at the production facility of
exported goods, and handling of inspection and verification results shall be
carried out in accordance with the provisions of Articles 7, 8, and 9 of
Circular No. 33/2023/TT-BTC and Circular No. 39/2018/TT-BCT dated October 30,
2018, issued by the Ministry of Industry and Trade.
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Based on the application file for
preferential export tariff rates under the CPTPP/EVFTA/UKVFTA Agreements, as
specified in Decree No. 115/2022/ND-CP dated December 30, 2022 (as amended by
Decree No. 68/2023/ND-CP dated September 7, 2023); Decree No. 116/2022/ND-CP
dated December 30, 2022; and Decree No. 117/2022/ND-CP dated December 30, 2022,
and the handling of overpaid taxes as prescribed in Clause 2, Article 131 of
Circular No. 38/2015/TT-BTC , as amended by Circular No. 39/2018/TT-BTC , the customs
authority where the tax overpayment occurred shall perform the tasks specified
in Clause 3, Article 131 of this Circular and follow the procedures set out in
the Procedure for tax overpayment handling issued with Decision No.
3394/QD-TCHQ dated December 31, 2021, of the Director of the General Department
of Customs (now the Customs Department).
In addition, the assigned customs
officers shall carry out the following tasks:
1. Verification of conditions for
application of special preferential export tariffs
a) Deadline for submission of
application: Documents proving that the goods meet the conditions for special
preferential export tariffs must be submitted within one (1) year from the date
of registration of the export declaration, as stipulated in the relevant
Decrees.
b) Customs officers shall verify
the conditions for applying the preferential export tariff schedules specified
in the Government's Decrees on the Preferential Export Tariff Schedule and
Special Preferential Import Tariff Schedule of Vietnam for the corresponding
CPTPP, EVFTA, and UKVFTA Agreements in effect at the time of declaration,
including:
b.1) The goods must be imported
into the territory of the member countries as specified in the relevant
Agreement;
b.2) The transport documents must
indicate a final destination within the territory of the member countries under
the Agreement;
b.3) The export shipment must have
an import customs declaration or an equivalent document for the shipment
exported from Vietnam and imported into the territory of the member countries
under the Agreement;
b.4) For documents not in
Vietnamese or English, the customs declarant must provide a Vietnamese or
English translation and shall be responsible for the accuracy of the
translation.
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c.1) Loading and unloading
locations within the territories of the member countries under the Agreement;
c.2) Names and addresses of the
exporter, importer, and consignee;
c.3) Product names, types, HS
codes, quantities, weights, and origin;
c.4) Names of the means of
transport, loading dates, and dates of arrival at the importing country's
border.
2. Handling verification results
Customs officers shall verify the application
based on the contents specified in Clause 1 of this Article and proceed as
follows:
a) If the application is consistent
with the customs documentation and the exported goods meet the conditions for the
application of the preferential export tariff schedule, the appropriate tariff
rate shall be applied in accordance with the corresponding Preferential Export
Tariff Schedule issued with the relevant Decree.
b) If the application is not
consistent with the customs documentation, or if the exported goods do not meet
the conditions for applying the preferential export tariff schedule, the
customs officer shall reject the application and notify the customs declarant
in writing.
c) If the customs officer has
reason to suspect the authenticity of the information provided by the customs
declarant or if there is insufficient basis to confirm that the goods meet the
conditions for applying the preferential export tariff schedule, the customs
officer shall report to the relevant Regional Customs Sub-Department to request
the Customs Department to verify the information with the competent authority
in the importing country, following the procedures specified in Clause 3 of
this Article. For transport documents, the Regional Customs Sub-Department
shall conduct direct verification with the shipping company in the importing
country or directly with the shipping company's agent in Vietnam.
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a) Upon receiving a request from
the Regional Customs Sub-Department to verify the import customs declaration or
an equivalent document for the shipment exported from Vietnam to the territory
of a member country under the Agreement, the Customs Department shall send a
written request for verification to the relevant authorities or organizations
in the importing country, through the designated verification contact point of
the importing country.
b) When the Customs Department
initiates verification with the relevant authorities or organizations in the
importing country, it shall notify the Regional Customs Sub-Department of this
verification process, allowing the Regional Customs Sub-Department to actively
monitor the case.
c) Handling of verification
results:
c.1) Within 5 working days from the
date of receiving the verification results from the competent authority in the
importing country, the Customs Department shall notify the Regional Customs
Sub-Department of the verification results.
c.2) Within 3 working days from the
date of receiving the verification results, the Regional Customs Sub-Department
shall review the verification results along with the shipment file and handle
the case as instructed in Clause 2 of this Article.
Chapter IV
INSPECTION AND
VERIFICATION OF THE ORIGIN OF IMPORTED GOODS
Article 12.
Verification of origin in cases of exemption from submission of certificates of
origin
1. Document verification
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For goods eligible for special
preferential treatment under the provisions on exemption from submission of
certificates of origin under Free Trade Agreements (FTAs), customs
officers shall also verify the declared information in the "Total Invoice
Value" field on the electronic customs declaration or the "Value in
Foreign Currency" field on the paper customs declaration to confirm
whether the goods fall within the value threshold for exemption from the
certificate of origin requirement.
2. Handling of document
verification results
a) If the verification results are
consistent with the declared origin of the goods, the customs officer shall
accept the origin declaration submitted by the customs declarant and proceed
with the subsequent customs procedures as prescribed.
b) If the customs officer has
reasonable doubts about the declared origin on the customs declaration, the
officer shall request the customs declarant to provide explanations and
supporting documents (if available). Based on the declarant’s
explanations, the customs officer shall determine the origin of the imported
goods.
If the customs declarant fails to
provide explanations or supporting documents, or if the provided explanations
and supporting documents are insufficient to substantiate the declared origin,
the customs officer shall propose to the head of the customs unit where the
customs procedures are being processed to shift the shipment to physical
inspection, following the procedures specified in Clause 3 of this Article.
3. Physical inspection of goods
a) When conducting physical
inspections of goods, the customs officer shall perform the following:
a.1) Verify the origin information
marked on the goods, packaging, or labels, and compare the actual goods with
the declared information on the customs declaration and the related documents
in the customs file.
a.2) If the physical inspection
results are consistent with the declared origin, the customs officer shall
accept the declared origin and proceed with the subsequent customs procedures
as prescribed.
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c) If there is sufficient evidence
to conclude that the shipment has been intentionally split to fall within the
value threshold for exemption from submission of certificates of origin, the
customs officer shall guide the customs declarant to submit a corrected declaration
in accordance with Article 20 of Circular No. 38/2015/TT-BTC , as amended by
Clause 9, Article 1 of Circular No. 39/2018/TT-BTC .
Article 13.
Verification of origin in cases requiring submission of certificates of origin
1. Verification of declared origin
and tracking of back-to-back C/O deduction tracking (Step 1)
a) If the customs declarant submits
the certificate of origin (C/O) through the Customs electronic data processing
system at the time of customs clearance,
the customs officer shall verify the
declared origin information, including the "Country of Origin Code,"
"Import Tariff Code," and the "Reference Number and Date of
Issuance of the Certificate of Origin" as declared in the
"Notes" section of the electronic customs declaration, or the
"Origin" and "Preferential Treatment" fields on the
paper-based customs declaration form. The officer shall also verify the
declared information on the certificate of origin in accordance with the
requirements set forth in Article 11 of Circular No. 33/2023/TT-BTC .
For imported petroleum products, if
the customs declarant has not submitted the certificate of origin at the time
of customs clearance and has requested a late submission in accordance with
Article 3 of Circular No. 104/2021/TT-BTC dated November 18, 2023, of the
Ministry of Finance, the customs officer shall verify the declared late
submission request on the customs declaration.
b) If the customs declarant submits
a supplementary certificate of origin after the goods have been cleared and
released, the customs officer shall verify the validity period of the
certificate of origin on the Post-Clearance Additional (AMA) Declaration or the
Request for Amendment or Supplement (Form 03/KBS/GSQL), as well as the import
customs declaration. This verification shall include cross-checking the
supplementary certificate of origin with other origin-related documents in the
customs file, such as certificates of origin, commercial invoices,
transport documents, advance origin ruling notices, and other relevant documents
(if available) to confirm the origin of the imported goods.
c) In cases where the intended use
of the imported goods has changed, the customs officer shall verify the
certificate of origin information (e.g., reference number, date of issuance) on
the original customs declaration (if the certificate of origin was submitted at
the time of initial registration) or on the customs declaration reflecting the
change of intended use.
d) Monitoring and deduction of
certificates of origin:
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Based on the deduction request from
the customs declarant, the customs unit managing the bonded warehouse or the
customs office where the first import declaration is registered (for shipments
imported under a single contract or commercial invoice but in multiple
shipments) shall prepare a Deduction Tracking Slip using the form in Appendix
VII of Circular No. 33/2023/TT-BTC and notify the customs declarant
accordingly.
The customs officer shall guide the
customs declarant to declare the Deduction Tracking Slip number, issuance date,
and issuing authority on the "Remarks" field of the electronic customs
declaration or the "Accompanying Documents" field of the paper
customs declaration. For certificates of origin that do not have complete data
for verification, in addition to declaring the Deduction Tracking Slip
information on the customs declaration, the customs officer shall guide the
customs declarant to submit the certificate of origin in electronic form or as
scanned copies with digital signatures through the Customs electronic data
processing system.
When verifying the customs file,
the customs officer shall check and compare the declared quantities on the
customs declaration with the quantities recorded on the Deduction Tracking
Slip, ensuring proper deduction until the total quantity is exhausted, and make
corresponding confirmations on the slip.
2. Verification of certificates of
origin (Step 2)
a. Verification of the Certificate
of Origin (C/O)
a.1) Acceptance of C/O in the
System
Based on the reference number and
date of issuance of the C/O declared on the customs declaration, the customs officer
shall access the National Single Window, the ASEAN Single Window, or the
website of the competent C/O issuing authority to verify the C/O information
and update the information in accordance with the specific guidelines for each
type of C/O available on the system/portal. This verification shall be
conducted in accordance with Article 3 of this Procedure.
a.2) Verification of the format of
the C/O
a.2.1) C/O issued through the
National Single Window, ASEAN Single Window, or websites of the exporting
country’s competent authority:
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- Verify the form name on the C/O,
such as "FORM D," "FORM E," "FORM S,"
"FORM AK," "FORM AJ," to ensure it matches the applicable
FTA.
a.2.2) For C/O issued in paper
form, submitted to the customs authority as electronic data or paper documents
converted into electronic form (scanned copies with digital signature
verification) through the Customs electronic data processing system:
- Verify the form type on the C/O,
such as "FORM D," "FORM E," "FORM S,"
"FORM AK," "FORM AJ";
- Verify that all required fields
on the C/O are correctly completed in accordance with the relevant FTA;
- Ensure that the language and the
back side of the C/O (in the case of paper-based C/Os) comply with the language
requirements specified in the relevant FTA and related legal documents (if
applicable).
a.3) Verification of C/O contents
a.3.1) Reference number and date of
issuance:
- Verify the reference number and
date of issuance of the C/O against the reference number and date declared on
the customs declaration.
- If the C/O issuing authority has
issued a specific format for reference numbers in the exporting country, verify
that the reference number on the C/O conforms to this format.
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- If the Customs Department has
issued specific guidelines on the format for declaring the reference number and
date of issuance of certificates of origin, the customs officer shall guide the
customs declarant to follow these guidelines. If no such guidelines have been
issued, the declaration shall be made in accordance with Clause 1, Article 11
of Circular No. 33/2023/TT-BTC .
a.3.2) For C/Os that do not have
complete electronic data for verification, the customs officer shall
verify the signature and seal of the issuing authority to ensure that the
signature and seal are within their validity period, match the notified
specimen, and correspond to the designated issuing office.
Information on the specimen seals
of the issuing authorities and the signatures of authorized officers for the
issuance of certificates of origin shall be provided by the Customs Department
to relevant units, based on the requirements of the applicable Free Trade
Agreements (FTAs), to facilitate verification.
If the FTA does not require
signature verification, the customs officer shall only verify the validity of
the seal on the C/O.
a.3.3) Date of issuance of the C/O
The C/O shall be valid for 12 months from the date of issuance. The customs
officer shall verify the date of issuance to ensure that the C/O was submitted
to the customs authority within its validity period, except for cases where
supplementary certificates of origin are permitted in accordance with Article
13 of Circular No. 33/2023/TT-BTC .
a.3.4) Name of the exporter The
exporter’s name on the C/O must match the exporter’s name on the import customs
declaration and other related documents in the customs file. If the exporter’s
name on the C/O differs from the exporter’s name declared on the customs
declaration due to a three-party transaction, the customs officer shall verify
the information on the third party in accordance with the relevant regulations.
a.3.5) Name of the importer The
importer’s name on the C/O must match the importer’s name on the customs
declaration. If the importer’s name on the C/O differs from the importer’s name
on the customs declaration, this discrepancy is only permissible in cases where
the C/O is subject to a deduction system.
a.3.6) Port of loading and name of
the transport vehicle
The C/O must include information on
the shipment’s route to ensure that the imported goods comply with the direct
transport rule as specified in the relevant FTA.
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a.3.7) Description of the goods The
goods described on the C/O must match the goods declared on the customs
declaration and other documents in the customs file. If a single C/O covers
multiple items, any issue affecting one item shall not affect the application
of special preferential tariff rates for the remaining items on the C/O.
- If the imported goods have the
same name, HS code, and origin criteria but differ in size, capacity, model,
serial number, or other specifications, and these variations are combined under
a single line in Box 7 of the C/O, this shall not affect the validity of the
C/O. The customs officer shall verify the C/O and the shipment file (and,
if necessary, conduct a physical inspection) to ensure that the name, quantity,
and weight of the goods on the C/O match the customs documents and the actual
goods (if applicable), in order to determine the appropriate tariff rate.
- In cases where goods have
different origin criteria, each item must be separately declared by its
specific name and must not be grouped together in Box 7.
a.3.8) HS Code In cases where there
is a discrepancy in the HS code classification between the exporting and
importing member countries, the customs officer shall proceed as follows:
- If the customs officer has
sufficient grounds to determine that the product description on the certificate
of origin does not match the product description declared on the import customs
declaration, or as specified in the Notice of Classification Analysis or the
actual imported goods (if applicable), the customs officer shall propose to the
head of the customs unit where the customs procedures are being processed to
reject the certificate of origin.
- If the customs officer does not
have sufficient grounds to determine that the product description on the
certificate of origin matches the product description on the import customs
declaration or as specified in the Notice of Classification Analysis or the
actual imported goods (if applicable), the customs officer shall handle
the case in accordance with Article 16 of Circular No. 33/2023/TT-BTC .
a.3.9) Quantity/weight of goods If
the actual quantity or weight of the imported goods is greater or less than the
quantity or weight indicated on the certificate of origin, the customs officer
shall handle the case in accordance with Clauses 5 and 6, Article 15 of
Circular No. 33/2023/TT-BTC .
a.3.10) Commercial invoice For
certificates of origin issued with commercial invoices by third parties or from
third countries, the customs officer shall verify the information related to
the third party or third country on the C/O in accordance with the relevant
Free Trade Agreement (FTA) and related legal documents.
a.3.11) Origin criteria
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- The customs officer shall
determine the applicable origin criteria for the goods based on the HS code
specified in the relevant FTA or Decree No. 31/2018/ND-CP , following the
procedures specified in Step 2, Article 5 of this Procedure.
a.3.12) C/O issued retroactively
- Verify the presence of the phrase
"ISSUED RETROACTIVELY" or "ISSUED RETROSPECTIVELY" on the
C/O or the appropriate checkbox marking.
- Cross-check the export date on
the bill of lading or other transport documents against the issuance date of
the certificate of origin to ensure compliance with the retroactive issuance
rules.
- For goods transported by road or
river between Vietnam and member countries of the Agreement, such as China,
Laos, and Cambodia, the export date shall be considered the date of delivery at
the border of the exporting country or the issuance date of the transport
document (if available).
If there is no basis to determine
the export date as described above, the date of arrival at the first Vietnamese
entry border shall be considered the export date.
- For C/Os issued through the
National Single Window, ASEAN Single Window, or the websites of the exporting
country's competent authorities, the absence or incorrect marking of the retroactive
issuance checkbox shall not affect the validity of the C/O.
a.3.13) Back-to-Back C/O
- Verify the format and content of
the back-to-back C/O as described in the preceding sections.
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a.3.14) Replacement C/O
- Verify the confirmation from the
issuing authority (either on the C/O or through a formal notice from the
Customs Department) that the certificate of origin was issued as a replacement
in accordance with the provisions of the relevant FTA.
- For C/Os issued through the
National Single Window, ASEAN Single Window, or the websites of the exporting
country's competent authorities, any oversight in not indicating a replacement issuance
on the C/O shall not affect its validity.
a.3.15) Corrected C/O verify the
corrected information and the confirmation from the C/O issuing authority
regarding the corrections made.
b) Verification of self-certified
origin documents
b.1) Verification of the form of
self-certified origin documents The customs officer shall verify the form of
self-certified origin documents applicable under the respective Free Trade
Agreements (FTAs).
b.1.1) ASEAN Trade in Goods
Agreement (ATIGA)
- Commercial invoices;
- Billing statements;
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- Packing lists.
b.1.2) Regional Comprehensive
Economic Partnership (RCEP) and Comprehensive and Progressive Agreement for
Trans-Pacific Partnership (CPTPP) No specific form is prescribed for
self-certified origin documents. The customs officer shall verify the content
of the self-certified origin documents based on the minimum required
information.
b.1.3) EU-Vietnam Free Trade
Agreement (EVFTA) and UK-Vietnam Free Trade Agreement (UKVFTA)
- Commercial invoices, delivery
notes, or other commercial documents containing sufficient information about
the goods;
- Other commercial documents may
include shipping notes, pro forma invoices, or packing lists. Transport
documents, such as bills of lading or airway bills, are not considered
commercial documents for this purpose.
b.2) Verification of the content of
self-certified origin documents
- Verify the completeness of the
mandatory criteria and minimum required information on the self-certified
origin documents as specified in the respective FTA.
- Verify the wording of the
self-certification of origin statement in accordance with the guidelines
provided in the implementation circulars for the respective FTAs that allow
self-certification of origin.
- Verify the validity of the CE
code for self-certification under the ATIGA and RCEP agreements, the REX code
under the EVFTA, and the EORI code under the UKVFTA.
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- The method for verifying the
information elements on self-certified origin documents is similar to the
verification process for C/Os, as described in point (a) of this Article.
c) Verification of advance origin
ruling notices
c.1) Verify the advance origin
ruling notices in the customs authority’s internal database and on the website
of the Customs Department.
c.2) Verify the validity period of
the advance origin ruling notices.
c.3) Customs officers shall verify
and cross-check to ensure consistency between the information in the advance
origin ruling notices and the other documents in the customs file. Key
elements to verify include country of origin, production facility, exporter,
and other relevant details, as guided in point (a) of this Clause.
3. Verification of origin during
physical inspection of imported goods (Step 3)
In cases where a physical
inspection is conducted to verify the origin of imported goods, the customs
officer shall proceed as follows:
a) Verify the origin information
marked on the goods, packaging, or labels against the declared origin
information on the customs declaration and the supporting documents in the customs
file to ensure consistency and compliance with the provisions of Decree No.
43/2017/ND-CP and Decree No. 111/2021/ND-CP , which amends and supplements
certain articles of Decree No. 43/2017/ND-CP on labeling of goods. Special
attention should be given to the following cases:
a.1) For imported goods that are
liquids, bulk goods, goods not subject to labeling requirements, or goods with
labels that do not indicate origin, verify the transport documents in
accordance with Circular No. 38/2015/TT-BTC , as amended by Circular No.
39/2018/TT-BTC , based on the mode of transportation, including rail, road,
river, sea, air, and transport manifests for inbound and outbound vehicles, to
establish the origin of the goods.
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b) If necessary, conduct
verification of the origin of the components, parts, or raw materials used to
manufacture the imported goods, or take product samples for laboratory analysis
to verify the accuracy of the declarations made by the customs declarant
regarding product names, HS codes, and other details, to establish the origin
of the goods.
c) Upon completion of the physical inspection
for origin verification, the customs officer shall update the inspection
results in the customs declaration and handle the results in accordance with
Clause 5 of this Article.
4. Application of the deduction
system for certificates of origin
During customs clearance for
imported shipments, the customs officer shall verify the consistency between
the origin information declared on the customs declaration and the information
recorded on the Deduction Tracking Slip.
The customs officer at the import
clearance location shall update the deducted quantity on the Deduction Tracking
Slip corresponding to the quantity of goods imported into the domestic market.
Once the full quantity of goods
covered by the certificate of origin has been imported, the customs unit
handling the final import shipment shall consolidate the total quantity of
imported goods and confirm that the entire quantity specified in the
certificate of origin has been imported, as recorded on the Deduction Tracking
Slip.
5. Handling of inspection results
(Step 4)
The customs officer handling the
import clearance shall verify the declared origin information on the customs
declaration, the inspection results for the certificate of origin as specified
in Clause 2 of this Article, and cross-check this information against the other
origin-related documents in the customs file, advance origin ruling notices,
and physical inspection results (if applicable). The customs officer shall
proceed as follows:
a) If the origin verification is
consistent with the customs file and physical inspection results (if
applicable), the customs officer shall accept the certificate of origin,
apply the appropriate import tariff rate, verify the other contents of the
customs file, and, if consistent, update the inspection results and proceed
with the subsequent customs procedures as prescribed.
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- For goods specified in point (a),
Clause 1, Article 10 of Circular No. 33/2023/TT-BTC: Apply the preferential or
standard import tariff rate and proceed with customs clearance as prescribed.
- For goods specified in points (b)
and (c), Clause 1, Article 10 of Circular No. 33/2023/TT-BTC: Deny customs
clearance and handle the goods in accordance with the relevant legal
provisions.
- For goods specified in point (d),
Clause 1, Article 10 of Circular No. 33/2023/TT-BTC: Apply the import tariff
rates as determined by the Ministry of Industry and Trade and proceed with
customs clearance as prescribed.
c) If the information on the
certificate of origin is inconsistent with the declarations made by the customs
declarant, the supporting documents in the customs file, or the physical
inspection results (if applicable), but there is not yet sufficient evidence to
reject the certificate of origin, or if there are doubts regarding the origin
criteria, the customs officer shall propose that the head of the customs unit
handling the clearance review and approve the issuance of a formal notice to
the customs declarant, requesting additional explanations or supporting
documents to substantiate the declared origin (if available).
c.1) In cases where there are
doubts regarding the origin criteria on the certificate of origin, the required
supporting documents for verification shall include:
- For WO (Wholly Obtained) and PE
(Produced Entirely) Origin Criteria: Information on the manufacturer, place of
production, production processes (e.g., farming, breeding, fishing,
extraction).
- For CTC (Change in Tariff
Classification) Origin Criteria (CC, CTH, CTSH): Import declarations for raw
materials, production processes, and lists of raw materials used in production.
- For RVC (Regional Value Content)
Origin Criteria: Lists of raw materials used in production, including product
names, HS codes, origin of constituent materials, CIF value or equivalent value
of the raw materials, production costs, and profit margins.
- For SP (Specific Processing)
Origin Criteria: Lists of raw materials used in production and detailed
production processes.
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- If the customs declarant provides
satisfactory explanations and supporting documents that resolve the doubts and
provide sufficient evidence to determine the origin, the customs officer shall
accept the certificate of origin, apply the appropriate import tariff rate, and
proceed with customs clearance as prescribed. If the customs officer determines
that the customs declarant has incorrectly declared the origin on the customs
declaration, the officer shall request the declarant to amend the origin
information in accordance with Clause 4, Article 11 of Circular No.
33/2023/TT-BTC and handle the violation as prescribed
- If the customs declarant fails to
provide explanations or supporting documents, or if the provided explanations
and supporting documents are insufficient to establish the validity of the
certificate of origin or the origin of the imported goods, the customs officer
shall handle the case as specified in point (b), Clause 5 of this Article.
- If the validity of the
certificate of origin cannot be determined based on the provided explanations
and supporting documents, the customs officer shall propose that the relevant Regional
Customs Sub-Department conduct a further verification of the certificate of
origin in accordance with the procedures specified in Clause 7 of this Article.
6. Rejection of certificates of
origin
a) Procedures for rejecting
certificates of origin for goods specified in point (b), clause 5 of this
Article
a.1) Certificates of origin issued
through the National Single Window or ASEAN Single Window
Notify the rejection of the C/O
through the National Single Window to the C/O issuing authority in the exporting
country. If the notification cannot be sent through the National Single Window,
print the C/O from the National Single Window, clearly state the reasons for
rejection, and sign and stamp the rejection in Box 4 of the C/O. Return the C/O
to the customs declarant and instruct the declarant to contact the exporter to
request the issuing authority to handle the matter in accordance with the
relevant regulations. If the C/O is not available on the National Single
Window, send a written notification to the customs declarant, instructing them
to contact the exporter to request the issuing authority to handle the matter
in accordance with the relevant regulations.
a.2) For C/Os issued on electronic
portals as notified by the competent authority of the exporting country,
submitted to the customs authority through the Customs electronic data
processing system, including paper-based certificates of origin converted into
electronic documents (scanned copies with digital signature verification):
- Request the customs declarant to
present the original C/O. Clearly state the reasons for rejection, and sign and
stamp the rejection in Box 4 of the certificate of origin.
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The list of rejection reasons in
English is provided in Appendix III, attached to this Decision.
a.3) Self-certified origin
documents Customs officers shall clearly state the reasons for rejection and
notify the customs declarant through the electronic customs data system or in
writing of the rejection of the self-certified origin document.
b) For certificates of origin under
the CPTPP, the procedures for rejecting the certificate of origin shall be
carried out in accordance with point (c), Clause 4, Article 15 of Circular No.
33/2023/TT-BTC and the guidelines in this point. Specifically: In cases where
verification is required, prior to issuing a decision to reject the certificate
of origin, the Customs Department shall notify the importer, exporter,
producer, or the competent issuing authority that provided the verification
information. The exporter, producer, or competent authority in the exporting
country shall have up to 90 days from the date the Customs Department sends the
notification to provide or supplement additional information related to the
origin of the goods.
7. Verification of the validity of
certificates of origin (Step 5)
Within 5 working days from the date
of receiving the report and complete supporting documents from the relevant
Regional Customs Sub-Department, the Customs Department shall proceed as
follows:
a) If there is sufficient basis to
resolve the case, the Customs Department shall issue a written guideline or
provide information/documents to the Regional Customs Sub-Department to resolve
the case within their jurisdiction.
b) If further verification is
required with the competent authorities in the exporting country or with
related organizations or individuals, the Customs Department shall send a
formal request to the competent authorities in the exporting country or the
related organizations or individuals to clarify the origin issues.
The timeframe and procedures for
verification with the competent authorities in the exporting country, related
organizations, or individuals shall be carried out in accordance with Article
19 of Circular No. 33/2023/TT-BTC and the relevant Free Trade Agreement (FTA)
provisions.
c) If the competent authorities in
the exporting country, related organizations, or individuals provide unclear
responses or fail to address the concerns raised by the Customs Department, the
Customs Department shall proceed with on-site inspections in the exporting
country (in accordance with the investigation and verification procedures for
certificates of origin specified in the relevant FTA) and notify the relevant
Regional Customs Sub-Department of the findings, allowing them to inform the
customs declarant. The procedures for conducting on-site inspections in the
exporting country shall include:
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c.2) The written notification
specified in point (c.1) above shall include the following information:
- The name of the Customs
Department issuing the notification;
- The name of the exporter or
producer whose production facility will be directly inspected;
- The planned date of the on-site
inspection;
- The scope of the proposed
inspection, including references to the goods subject to inspection; and
- The names and titles of the
officers conducting the inspection.
c.3) Consent for on-site
inspection: The Customs Department shall conduct the on-site inspection upon
receiving written consent from the exporter or producer whose production
facility will be inspected.
If no written consent for the
inspection is received from the exporter or producer within 30 days from the
date of receiving the notification, the Customs Department may deny the preferential
tariff benefits for the products subject to the inspection.
c.4) If the competent authorities
in the exporting country request a postponement of the on-site inspection and
notify the Customs Department accordingly, the inspection must still be conducted
within 60 days from the date of receiving the postponement request. This
timeframe may be extended if mutually agreed upon by the Customs Department and
the competent authorities in the exporting country.
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c.6) Temporary suspension of
preferential tariff treatment shall be lifted upon issuance of a written
decision under point (c.5) confirming that the inspected products qualify as
originating goods.
c.7) The exporter or producer has
the right to submit written explanations or provide additional information to
substantiate the origin of the goods within 30 days from the date of receiving
the origin determination decision. If the products are still found to be
non-originating after the additional information is reviewed, the final
decision shall be communicated to the competent authorities in the exporting
country within 30 days from the date of receiving the explanations or
additional information from the exporter or producer.
c.8) The verification process,
including on-site inspections in the exporting country, group of countries, or
territory, and the issuance of the final verification report, shall be
completed within 180 days from the date the Customs Department sends the
written verification request, unless a longer verification period is specified
in the relevant Free Trade Agreement (FTA) to which Vietnam is a party.
d) Notification of verification
status and handling of verification results
d.1) When conducting verification
with the competent authorities in the exporting country, the Customs Department
shall notify the relevant Regional Customs Sub-Department of the verification
request number and date of issuance, allowing the Sub-Department to actively
monitor the case and prepare for rejecting the certificate of origin if the
verification response is not received within the specified timeframe.
d.2) Within 5 working days from the
date of receiving the verification results, the Customs Department shall notify
the relevant Regional Customs Sub-Department and/or the customs declarant of
the verification outcome:
- If the verification results
confirm that the certificate of origin meets the requirements of the customs
authority, the certificate shall be accepted.
- If the verification results
indicate that the certificate of origin is invalid or does not meet the
requirements of the customs authority, the certificate shall be rejected in
accordance with the procedures specified in Clause 6 of this Article.
dd) Tax and clearance processing in
cases of origin verification for shipments submitting certificates of origin to
apply special preferential tariff rates or not yet subject to trade defense
measures:
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If a financial guarantee covering
the differential tax amount is provided by a financial institution, the goods
may be temporarily granted preferential tariff treatment or be exempt from
trade remedy tariffs. After receiving the verification results, the customs
authority shall update the case status in the electronic system and notify the
financial institution to release the tax guarantee.
dd.2) For shipments undergoing
post-clearance verification, the customs authority shall apply the import
tariff rate in effect at the time of customs clearance.
e) For shipments pending
verification of the certificate of origin, the customs officer shall not
proceed with customs clearance until the verification results are available.
Chapter V
IMPLEMENTATION
Article 14.
Responsibilities of relevant units
1. Regional Customs Sub-Departments
a) Organize and assign customs
officers to implement this procedure in coordination with related customs
clearance procedures.
b) Address and resolve
origin-related issues within the scope of the Sub-Department’s authority.
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d) Organize training and
professional development on origin determination for customs officers in the
subordinate and affiliated customs units.
2. Customs Management and
Supervision Division
a) Advisory role to the Customs
Department leadership
- Advise the Customs Department
leadership on directing, guiding, inspecting, and resolving origin-related issues
for Regional Customs Sub-Departments and related organizations and individuals.
- Conduct verification with the
competent authorities in the exporting and importing countries, and with
related organizations and individuals, regarding certificates of origin and
related documents for imported and exported shipments.
- Notify the verification results
upon receiving responses from the competent authorities in the exporting or
importing countries, or from related organizations or individuals.
- Issue lists of imported and
exported goods identified as high-risk for origin fraud.
b) Collaborate with the IT and
Customs Statistics Division to develop a database on the origin of goods to
provide information to customs units and the business community.
c) Collaborate with internal and
external customs units to prepare content and participate in negotiations on
origin verification and related issues in Free Trade Agreements (FTAs).
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APPENDIX I
WEBSITES OF COMPETENT AUTHORITIES IN EXPORTING
COUNTRIES/DATABASES FOR VERIFYING EXPORTER REGISTRATION FOR SELF-CERTIFICATION
OF ORIGIN
(Attached to Decision No. 467/QD-CHQ dated April 29, 2025, by the Director of
the Customs Department)
No.
Agreement
(Abbreviation)
Verification
website
Notes
1
RCEP
https://rcep.sharepoint.com
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Verify officer seals and
signatures of issuing authorities (if available)
2
ACFTA, RCEP
https:origin.customs.gov.cn
C/O issued by China Customs
3
ACFTA, RECP
http://check.ecoccpit.net
C/O issued by the China Council
for the Promotion of International Trade (CCPIT)
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ACFTA
https://newepco.dagangnet.com.my/dnex/login
C/O issued by Malaysia
5
AIFTA
https://coo.dgft.gov.in
C/O issued by India
6
EVFTA
...
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7
AJCEP
https://cts.jcci.or.jp/login
C/O issued by Japan
8
VJEPA
9
ATIGA
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C/O issued by Cambodia
https://ska.kemendag.go.id/verification-coo
C/O issued by Indonesia
http://newepco.dagangnet.com.my/dnex/dnex_app
C/O issued by Malaysia
https://verificationco.myanmartradenet.com
C/O issued by Myanmar
https://www.ntp-ics.gov.sg/vp/
C/O issued by Singapore
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C/O issued by Thailand
http://web.awsc.asean.org
10
VKFTA
https://customs.go.kr/kcs/co/co.do
11
AKFTA
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12
VN-EAEU FTA
https://certs.cci.by/verify/check.do?lang=
eng&ncert=&nblanka=&datecert
C/O issued by Belarus
https://atameken.kz/ru/services/56-reestr-sertifikatov-o-proishozhdenii-tovara
C/O issued by Kazakhstan
https://verification.tpprf.ru/search/eav/lang
Data=en
C/O issued by the Russian
Federation
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UKVFTA
https://www.gov.uk/check-eori-number
EORI number verification
14
EVFTA
https://ec.europa.eu/taxation_customs/dds2/
eos/rex_validation.jsp?Lang=en
REX number verification
15
AANZ
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APPENDIX II
FORMS
(Attached to Decision No. 467/QD-CHQ dated April 29, 2025, by the Director of
the Customs Department)
1. Form No. 01 - Notice of Advance
origin ruling Result
2. Form No. 02 - Notice of
Cancellation/Revocation of the Notice of Advance origin ruling
Form No. 01
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MINISTRY
OF FINANCE
CUSTOMS DEPARTMENT
-------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
---------------
No.
/TB-CHQ
Hanoi,
………[date]
NOTICE
Regarding the Advance origin ruling Result
Pursuant to the Law on Customs No.
54/2014/QH13 dated June 23, 2014;
Pursuant to the Law on Export and
Import Duties dated April 6, 2016;
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Pursuant to Decree No. 08/2015/ND-CP
dated January 21, 2015, of the Government, detailing and guiding the
implementation of the Customs Law on customs procedures, inspection,
supervision, and customs control, as amended by Decree No. 59/2018/ND-CP dated
April 20, 2018;
Pursuant to Decree No.
43/2017/ND-CP dated April 14, 2017, of the Government on labeling of goods, as
amended by Decree No. 111/2021/ND-CP dated December 9, 2021;
Pursuant to Decree No.
31/2018/ND-CP dated March 8, 2018, of the Government, detailing the Law on Foreign
Trade Management regarding origin of goods;
Pursuant to Circular No.
33/2023/TT-BTC dated May 31, 2023, of the Minister of Finance, providing
regulations on origin determination for exported and imported goods;
Based on the Advance origin ruling
Application No. ... dated ... submitted by (name of organization/individual),
tax code ..., and the attached supporting documents;
At the request of the Head of the
Customs Management and Supervision Division,
The Director of the Customs
Department hereby issues the following advance origin ruling notice:
No.
Product
name
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Country,
manufacturer, exporter
Origin
criteria
Origin
of goods
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This notice is effective from the
date of issuance./.
PP.
ON BEHALF OF THE DIRECTOR
DEPUTY DIRECTOR
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MINISTRY
OF FINANCE
CUSTOMS DEPARTMENT
-------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
---------------
No.
/TB-CHQ
Hanoi,
………[date]
NOTICE
Regarding the Cancellation/Revocation of the
Notice of Advance origin ruling
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Pursuant to the Law on Export and
Import Duties dated April 6, 2016;
Pursuant to the Law on Foreign Trade Management No.
05/2017/QH14 dated June 12, 2017;
Pursuant to Decree No.
08/2015/ND-CP dated January 21, 2015, of the Government, detailing and guiding
the implementation of the Customs Law on customs procedures, inspection,
supervision, and customs control, as amended by Decree No. 59/2018/ND-CP dated
April 20, 2018;
Pursuant to Decree No.
43/2017/ND-CP dated April 14, 2017, of the Government on labeling of goods, as
amended by Decree No. 111/2021/ND-CP dated December 9, 2021;
Pursuant to Decree No.
31/2018/ND-CP dated March 8, 2018, of the Government, detailing the Law on
Foreign Trade Management regarding origin of goods;
Pursuant to Circular No.
33/2023/TT-BTC dated May 31, 2023, of the Minister of Finance, providing
regulations on origin determination for exported and imported goods;
Based on the Advance origin ruling
Notice No. ... dated ... issued by the Director of the Customs Department to
... (name of organization/individual), tax code ...,
the Director of the Customs
Department hereby issues the following notice:
1. Cancellation/Revocation of the
Advance origin ruling Notice No. ... dated ... issued by the Customs Department
for the following goods:
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- HS Code:
- Manufacturer/Exporter:
- Country of origin:
2. Reason for
Cancellation/Revocation:
This notice is effective from
……………………..
The Director of the Customs
Department issues this notice to ... (name of organization/individual) and the
relevant Regional Customs Sub-Departments for their information and implementation./.
PP.
ON BEHALF OF THE DIRECTOR
DEPUTY DIRECTOR
...
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LIST OF REASONS FOR REJECTION OF CERTIFICATES OF ORIGIN
(C/O) IN ENGLISH
(Attached to Decision No. 467/QD-CHQ dated April 29, 2025, by the Director of
the Customs Department)
No.
Reason
for rejection (Vietnamese)
Reason
for rejection (English)
1
C/O cấp thay thế nhưng không đáp ứng
quy định về cấp thay thế (thiếu dẫn chiếu số C/O ban đầu)
- No replaced reference C/O
number
- Not show the replaced reference
C/O number
- The new C/O did not reflect the
Ref No and date of the previous one
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Tiêu chí xuất xứ không phù hợp
(ví dụ: RVC, WO, CTSH, CTH...)
Inappropriate/Wrong/Incorrect
origin criteria (for example: RVC, WO, CTSH, CTH...)
3
Dấu, Chữ ký trên C/O không có
trong bộ dấu, chữ ký mẫu
- Unrecognised/Illegible
signature and stamp
- Incorrect specimen signature
and stamp
4
Khai báo trên C/O sai khác với
khai báo trên tờ khai và thực tế hàng nhập khẩu (ví dụ: tên hàng, mã số HS, số
lượng, trọng lượng ....)
Information discrepancies between
C/O with Customs Declaration and imported goods (example: Name of
goods/description/quantity/weight...)
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Mã số HS trên C/O không đúng với
thực tế hàng hóa NK khai trên tờ khai hải quan
HS codes are different between
C/O and imported goods
6
C/O được cấp sau nhưng không đánh
dấu vào ô “Issued Retroactively”
No tick on box “Issued
Retroactively”
7
C/O được cấp sau nhưng đánh dấu
vào ô “Issued Retroactively” không đúng quy định
Wrong mark on box “Issued
Retroactively”
8
...
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No verification result within
retroactive check time
9
Hàng hóa trên C/O được cấp sai
tiêu chí (ví dụ: RVC, WO, CTSH, CTH...)
- Origin criteria(s) is/are not
correct
- Goods are not subject to origin
criterion in the C/O (example: RVC, WO, CTSH, CTH...)
10
Phụ lục đính kèm C/O không được cấp
theo quy định
Illegal annex to C/O
11
...
...
...
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- Country of invoicing not shown
in box 7 while third party invoicing.
- C/O was not issued correctly
according to rule of third country invoicing
12
C/O mẫu E cấp thay thế (Hiệp định
không quy định)
Replaced C/O form E is not
allowed
13
Tại ô số 1 C/O mẫu E đứng tên người
thừa ủy quyền
Entrusted company in the box 1
14
...
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No exporter’s signature in the
box 11 (C/O form E, D)
15
Trường hợp lô hàng nhập khẩu quá
cảnh qua một nước thành viên/không thành viên nhưng hồ sơ hải quan không có vận
tải đơn chở suốt, chứng từ vận tải được cấp tại nước xuất khẩu
- Direct consignment without
through B/L issuing in the exporting country
- Goods not qualified according
to rule of direct transportation
16
Trường hợp hóa đơn bên thứ 3
nhưng C/O không cấp đúng quy định
- Illegal third party invoicing
C/O
- Third country invoicing is not
issued in accordance with the provision of Agreement
...
...
...
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C/O không đúng thể thức quy định
Incorrect C/O form