CO FORM JV – Difference between HS codes on C / O and HS codes on customs declarations

Question :

Name of goods on the import documents on C / O and declaration are same . Name is “Non-alloy steel, flat rolled, Aluminum-Zinc-Magnesium alloy, content C <0.6% by weight, in rolls, dimensions: 0.60 x 1064 x C (mm) “. However, HS code on the declaration is 7210.90.10. However, the HS code of Japanese Chamber of Commerce and Industry shown on C / O is: 7210.49. So, in this case, are we eligible to accept C / O form JV to enjoy preferential import tax under the Vietnam and Japan trade agreements?

Answer :

‘The difference between HS codes on C / O and HS codes on customs declarations is specified in Item h, Clause 6, Article 15 of Circular 38/2018 / TT-BTC dated April 20, 2018 of the Ministry of Finance. on determining the origin of export and import goods and the Ministry of Industry and Trade’s Circular No. 10/2009 / TT-BCT of May 18, 2009:

Article 15. Inspection of information provided in proof of origin

6.Trivial cases not enforced the validity of proof of origin:

…………..
  h) differences between the number in proof of origin and that in declaration of imported goods but not changing the origin of goods and goods imported must be consistent with the description declared in proof of origin;

  1. Trivial cases not affecting the validity of proof of origin:
    h) differences between the number in proof of origin and that in declaration of imported goods but not changing the origin of goods and goods imported must be consistent with the description declared in proof of origin;

Accordingly, the customs office shall base on the information declared on the goods name, HS code number, description of goods declared on the customs declaration, C / O, documents in the customs dossier set, and physical inspection of goods (if goods are subject to physical inspection) to determine the validity of C / O. At the same time, determining whether the actual imported goods due to the HS code difference will change the origin of the goods as prescribed to decide whether to accept the above C / O or not.

Leave a Reply

avatar
  Subscribe  
Notify of