Post-submit CO form AK

Question :

In the type of importing material for exporting , we open duty-free import goods, but foreign partners provide C / O AK for this import shipment. the company did not declare C / O at the time of importing and now the company wants to declare additional C / O . Can we declare additional CO?

Answer:

According to article 7 of 38/2018/TT-BTC specifies:

Article 7. Time of submitting proof of origin

1.For goods prescribed in point a in clause 1 in Article 4 of this Circular:

a) The customs declaration shall submit the proof of origin at the time of customs processing;

b) Where proof of origin is not available at the time of customs processing, the customs declarant shall make an additional declaration and submit the proof of origin within 30 days from the day on which the customs declaration is made, except for imported goods with C/O form EAV which is required to be submitted at the time of customs processing.

For imported goods with C/O form VK (KV): If proof of origin is not available at the time of custom processing, the customs declarant shall make an additional declaration and submit the proof of origin within 1 year from the day on which the customs declaration is registered;

According to the above provisions, in order to be submitted after the time of customs procedures, the company must declare the additional submission of C / O on the customs declaration. Regarding CO form AK, time for post submission of CO is 30 days from the day on which the customs declaration is made.

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