Instruction for submission of C / O when the deadline for submission is as same as date of holiday

This is the content in Official Letter 2030 / TCHQ-GSQL dated on April 8, 2019 on additional submission of C / O beyond the time limit of the General Department of Vietnam Customs.

The General Department of Vietnam Customs has received a number of problems from the Customs and enterprises regarding the submission of additional C / O over the “30 days” due to the same day of holidays in the process of customs clearance. In this regard, the General Department of Customs provides the following guidance:

  1. The time of submission of documents of certification of origin of import goods shall comply with the provisions at Point c, Clause 1, Article 7 of the Circular No. 38/2018 / TT-BTC of April 20, 2018 of the Ministry of Finance providing regulations on identification of origin of imported and exported goods., Official Letter No. 7491 / TCHQ-GSQL dated 20/12/2018 and Official Letter No. 4943 / TCHQ-GSQL dated 23/8/2018 of the General Department of Customs.

Accordingly, the term “30 days” from the date of registration of customs declarations “is calculated according to the calendar

  1. In case, within a period of “30 days” coinciding with holidays in the process of carrying out customs procedures, Customs Departments of provinces and cities is requested to guide enterprises to comply with the provisions of Clause 1, Article 4. Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance.

The General Department of Customs instructs the provincial and municipal Customs Departments to know and implement.

Detail contents of each mentioned regulations as below:

1.Point c, Clause 1, Article 7 of the Circular No. 38/2018 / TT-BTC of April 20, 2018:

“ Article 7. Time of submitting proof of origin

c) For the case in which the customs declarant claims an MFN tariff rate instead of special preferential tariff rate at the time of customs processing After goods have been cleared, the customs authority shall carry out the post-clearance audit to re-identify the HS code or the custom declarant self-discovers and adds the HS code which leads to a change in import tariff rate, such customs declarant may additionally provide a proof of origin in the validity period of such proof of origin to be considered whether to receive the special preferential tariff rate. Proof of origin will be submitted at the time of submission of documents concerning additional declaration of HS code after the custom authority issues the inspection results or when the customs declarant self-discovers errors. Penalties for violations will comply with provisions of laws; For cases prescribed in point c in this clause, if the customs declarant submits proof of origin at the time of customs processing as prescribed in point a in this clause or additionally provides proof of origin as prescribed in point b in this clause of which the validity has been verified by the customs authority in post-clearance audit as regulated, the custom office shall compare with the results of inspection or identification of origin of goods at the time of primary import procedure to apply the special preferential tariff rate if no changes can be found in the nature of origin of goods inspected previously due to HS code re-identification.”

2. Official Letter No. 7491 / TCHQ-GSQL dated 20/12/2018

The General Department of Customs received the official letter No. 2994 / HQHCM-GSQL dated October 23, 2018 of the Ho Chi Minh City Customs Department, about the deadline for additional submission of C / O. In this regard, the General Department of Customs has the following opinions:

Pursuant to the provisions of Clause 3, Article 29 of the Customs Law; Clause 2, Article 8 of the Law on Import Tax and Export Tax, Policies on goods management and taxes on imported goods and exported goods are applied when the customs declaration forms are registered, unless otherwise provided by the law on import duty and export duty.

Accordingly, in case of supplementing C / O, the date of customs declaration registration is counted as the first day to determine the additional payment deadline.

Customs Department of Ho Chi Minh City is requested to base on the provisions of Article 7 of Circular No. 38/2018 / TT-BTC of April 20, 2018 of the Ministry of Finance and guiding the above to consider and handle according to regulations.

The General Department of Customs responded to the Ho Chi Minh City Customs Department to know and implement.

3. Official Letter No. 4943 / TCHQ-GSQL dated 23/8/2018

Responding to the Official Letter No. 09/2018 / CV dated 14/6/2018 of HLP VIET NAM CO., LTD relating to the regulation on additional submission of C / O, the General Department of Customs has the following opinions:

  1. According to Official Letter No. 13959 / BTC-TCHQ dated October 4, 2016 of the Ministry of Finance: “In case the C / O original is not available at the time of customs clearance, the customs declarer must declare the additional submission of C / O on the customs declaration and submit C / O within 30 days from the date register Customs declaration.”

Following the above-mentioned official letter, the General Department of Customs applies the following: “30 days from the date of registration of the customs declaration” is calculated  according to the calendar.

  1. In case the 30th day of the “30-day” period stated in Official Dispatch 13959 / BTC-TCHQ coincides with a holiday or a holiday in the process of carrying out customs procedures, the company is requested to stipulate in Clause 1 Article 4 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance for implementation

4 .Clause 1, Article 4. Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance

“Article 4. Following customs procedures overtime, on days off and public holidays

  1. The customs authority shall carry out customs procedure on days off, public holidays, and overtime to ensure timely handling of exports or imports, entry and exit of people and means of transport, or according to declarants’ prior notices made via the e-customs system or in writing (fax permitted) as prescribed in Clause 4 Article 23 of the Law on Customs. The notice must be sent to the customs authority during working hours. As soon as the notice is received, the customs authority shall feedback the declarant via the e-customs system or in writing of the time for following customs procedure overtime, on days off, or public holidays. Article 23 of the Law on Customs.”

Read more new instructions by General department of Vietnam Customs:

http://vietnamthings.com/2019/04/09/instruction-of-general-department-of-vietnam-customs-on-tariff-on-indirect-import-and-export-on-spot-export-and-import-2019/

http://vietnamthings.com/2019/04/10/handling-import-and-export-tax-for-form-of-indirect-export-and-import/

http://vietnamthings.com/2019/04/10/declaration-of-cost-shall-be-added-to-customs-value/

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