Công văn 12802/BTC-TCHQ năm 2016 về thời điểm nộp C/O do Bộ Tài chính ban hành

To: Customs Departments of provinces or cities

In execution of the verification of origin of goods which are imported from member countries of Free Trade Agreements to which Vietnam is a signatory and eligible for enjoying special preferential tax rates, and pursuant to regulations in singed Free Trade Agreements, Ministry of Finance requests Customs Departments of provinces or cities to implement the following contents:

1. Legal grounds:

1.1. Articles 21, 24, 25 of the Law on customs in 2014 providing for customs procedures and customs dossiers;

1.2. Article 13 of the Decree No. 19/2006/ND-CP dated February 20, 2006 which provides detailed guidelines on the Law on commerce with respect to origin of goods providing for time for submitting C/O;

1.3. Agreements which have been signed, enforced and internalized into domestic legislation by Vietnam as prescribed in Article 11 Annex 4 of Circular No. 15/2010/TT-BCT dated April 15, 2010, Article 13 Annex 7 of Circular No. 21/2010/TT-BCT dated May 17, 2010, Article 14 Annex 2 of Circular No. 36/2010/TT-BCT dated November 15, 2010, Article 8 and Article 20 Annex 3 of Circular No. 31/2013/TT-BCT dated November 15, 2013, Article 9 Annex V of Circular No. 20/2014/TT-BCT dated June 25, 2014, Article 12 Annex 3 of Circular No. 31/2015/TT- BCT dated September 24, 2015, Article 3 Annex 4 of Circular No. 40/2015/TT-BCT dated November 18, 2015 by Ministry of Industry and Trade providing for time for submitting C/O;

1.4. Article 16 and Article 26 of Circular No. 38/2015/TT-BTC dated March 25, 2016 by Ministry of Finance providing for customs dossiers and verification, determination of origin of imported/exported goods.

2. Based on the said legal grounds, Ministry of Finance requests Customs Departments of provinces or cities to implement the following contents:

2.1. Time for submitting C/O forms, except C/O of VK (KV) form:

a) With regard to physical customs declarations, the declarant must submit the original C/O at the time of registering the customs declaration.

b) With regard to electronic customs declarations, the declarant must submit the original C/O at the time for submitting the customs dossier.  

c) Apart from the said times, customs authorities shall only consider allowing submission of additional C/O in the following cases:

c.1) At the time of registering customs declaration with HS code declared, MFN tax rate is lower than or equal to special preferential tax rate, enterprise shall declare MFN tax rate instead of special preferential tax rate when carrying out customs procedures. Where it is revealed after customs clearance is granted that MFN tax rate is higher than special preferential tax rate after the customs authority verified HS codes or the enterprise re-declared the HS codes, the enterprise may submit an additional C/O.

c.2) Where goods are registered as eligible for exemption from import duties, but, after customs clearance is granted, the customs authority or the enterprise finds that goods are not so eligible, the enterprise may submit an additional C/O. 2.2. Time for submitting C/O form KV:

a) With regard to physical customs declarations, the declarant must submit the original C/O at the time of registering the customs declaration.

b) With regard to electronic customs declarations, the declarant must submit the original C/O at the time for submitting the customs dossier. 

c) If the original C/O is unavailable at the time of carrying out customs procedures, the declarant must specify the additional submission of C/O on the customs declaration and submit C/O within 01 year from the time of registering the customs declaration.  While pending submission of C/O, customs declarant shall apply MFN tax rate.

3. Customs Departments of provinces or cities are requested to instruct Customs Sub-departments to intensify the verification of origin of imported/exported goods and the compliance with the process for verifying and examining origin of imported/exported goods enclosed to Decision No. 4286/QD-TCHQ dated December 31, 2015 by General Department of Customs.

Based on the process for verifying and examining origin of imported/exported goods, Customs Departments of provinces or cities must report and send related documents about any doubts appearing during the verification in connection with the legality of C/O, information included in C/O or actual origin of imported goods (such as signs of forged signature or seal appeared on C/O, the inconformity of goods' information provided on C/O with that included in customs documents, doubts about origin criteria declared on C/O or finding that origin shown on goods packaging is different from the declared one after inspection, violation against regulations on direct transportation, etc.) to General Department of Customs for verification. MFN tax rate shall apply to goods pending the verification results.

Ministry of Finance hereby informs to Customs Departments of provinces or cities for knowing and implementing./.

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