Guidelines for Submission of Certificates of Origin for Imported goods in EVFTA

01/02/2021, 08:17 AM

The Ministry of Finance has just issued Circular 07/2021 / TT-BTC regulating the time of submission of proof of origin of imported goods in the Free Trade Agreement between Vietnam and the EU (EVFTA Agreement).

Circular specifies the time of submission of proof of origin of imported goods as follows:

  1. The customs declarant submits proof of origin of imported goods at the time of carrying out customs procedures as prescribed in Point a Clause 1 Article 7 of Circular 38/2018 on determination of origin of export and import goods.
  2. In case proof of origin of imported goods is not available at the time of customs procedure to apply special preferential import tax rate as prescribed in EVFTA Agreement, customs declarants must declare late submission of proof of origin on the import customs declaration and make additional declarations, to submit proof of origin within 2 years from the date of registration of the import customs declaration and within the validity period of the proof of origin.
  3. Where the customs declarant submits proof of origin after the effective period specified at Point b above due to force majeure or other valid reasons beyond the importer's control or other late presentation cases, The Ministry of Finance (the General Department of Customs) shall consider and decide the application of special preferential import tax rates under the EVFTA Agreement for specific cases. For other late presentation, goods must be imported within the validity period of the proof of origin.

 

The inspection and determination of the origin of goods for the application of special preferential import tax rates under the EVFTA Agreement shall comply with Circular 38/2018 / TT-BTC on the determination of origin of goods. Export and import, Circular No. 62/2020 / TT-BTC on amending and supplementing a number of articles of Circular No. 38/2018 and related guiding documents.

 

This Circular will come to effect from March 11, 2021

Source: Bao Chinh Phu

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