Q&A: HS code on the C / O form E is different from the HS code on the Import Declaration

Question:

We have imported shipments from China with CO form E,
However, HS code on the C / O form E is different from the HS code on the Import Declaration :
Name of goods and specific HS code of the exporting country: “Bearing rings with HS CODE: (84829900) , Name of goods and specific HS code of importing country: Bearing rings with HS CODE: (73261900).
We can enjoy tax incentives with CO Form E or not?

Answer :

‘Pursuant to clause 6 of Article 15 of Circular No. 38/2018 / TT-BTC dated April 20, 2018 of the Ministry of Finance:

Article 15. Inspection of information provided 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;

Thus, when inspecting C / O for imported goods, the customs office will check and compare the criteria on the C / O and the criteria on the customs dossier and the actual imported goods to determine that : is it small mistake and does it change the nature of the goods’ origin ?

The change of goods concerned as the company has a change from chapter 84 to chapter 73 need to consider the nature, the fact that the goods have a basis to conclude whether there is a small mistake or not.

Please, refer above regulation for your further action.

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