Circular No. 38/2018/TT-BTC (Cir. 38), provides provision on determining origin of imported goods, has following notable points:
(1) Certificate of Origin (C/O) is required to be submitted to Customs authority in the following cases:
– Imported goods, which wish to enjoy special preferential duty, are originated from member countries of trade agreements in which Vietnam is a member.
– Goods under import supervision of Vietnam or as ruled by international agreements. Goods which are deemed as high risk for social security, community, environment. Goods are being applied protection measures (i.e. anti-dumping, quota, etc.)
– Goods listed in Appendix II of Cir 38.
(2) When declaring, the declaration must indicate the reference number of the C/O as well as the issuance date.
(3) When to submit C/O:
– At declaration stage or declare and submit within 30 from the registration date of customs declaration form. C/O form EAV must be lodged in right away.
– C/O form VK,KV are allowed to have 1 year period from the registration date of declaration form to be submitted.
– After customs clearance, the valid C/O is allowed to be submitted for special preferential tariff rate when (i) the goods were declared under MFN rate, after post-clearance audit the HS codes were re-determined which leads to difference tariff rate; (ii) after post-clearance audit, imported goods are deemed not being under investment incentives treatment as initially declared.
(4) If C/O was issued for the whole shipment but only part of it was imported, special preferential is applied for actual imported lot.
(5) Special preferential rate is applied for only the amount, weight of goods indicated on C/O when actual amount, weight exceeds indicated numbers.