Enterprises wish to enjoy special preferential import tax rates must submit certificate of origin (C / O) when carrying out customs procedures. The deadline for submission of C / O is as follows
According to circular no. 38/2018/TT-BTC dated 20 April 2018 , Time of submitting C/O shall be followed:
1.The customs declarant shall submit the Certificate of Origin at the time of customs processing for :
-Goods from countries, groups of countries or territories (hereinafter referred to as countries) having an agreement on preferential tariff in trade relation with Vietnam; goods imported from free-trade zones to domestic market produced from countries having a preferential tariff agreement in their trade relation with Vietnam, a declarant who wishes to pay a special preferential tariff rate must submit one of the following proofs of origin in accordance with provisions of laws and International Agreements to which Vietnam is a signatory to the customs authority
+ A Certificate of Origin (hereinafter referred to as C/O): 01 original copy with the word “ORIGINAL”, unless otherwise prescribed in International Agreements to which Vietnam is a signatory o
+ or Self-issued proof of origin: 01 original copy;
-For goods under import management prescribed in laws of Vietnam or bilateral or multilateral International Agreement to which Vietnam and countries are Parties; goods that are being suspected to be imported from countries on the list of embargoed goods covered by the Resolution of the United Nations Security Council, customs declarants must submit to the customs authority 01 original copy of C/O
-For goods reported by Vietnam or international organizations to be in the state posing a risk to the whole society, community health or environmental hygiene that must be controlled, customs declarants must send the customs authority 01 original copy of C/O
-For goods reported to be imposed anti-dumping duty, countervailing duty or subject to safeguard measures, tariff quota or quantity restriction, in pursuit of verifying goods not subjects to these restrictions, customs declarants must send the customs authority 01 original copy of C/O.
2. If 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;
3. Submit the certificate of origin at the time of filing the additional declaration form for HS code:
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.
For goods subject to investment incentives that is exempted from imported tariff at the time of customs processing. After goods is cleared, if they are founded not subject to investment incentives by the custom authority through post-clearance audit or by the customs declarant which leads to a change in import tariff rate, such custom declarant may additionally provide proof of origin within the validity period of such proof of origin to be considered whether to receive a special preferential tariff rate. Proof of origin will be submitted at the time of submission of documents of additional declaration after the goods have been founded not subject to investment incentives by the custom authority through inspection or by the custom declarant himself. Penalties for violations will comply with provisions of laws;
The following is list of FTA CO form according to each FTA.
|FTA||Validity||Duration of Post-submited CO||Form||Note|
|ATIGA (ASEAN)||1 Year||Within 30 days||Form D||Pre-notification
|ACFTA (ASEAN-China)||1 Year||Within 30 days||Form E|
|AKFTA(ASEAN-Korea)||12 Months||Within 30 days||Form AK|
|AJFTA(ASEAN-Japan)||1 Year||Within 30 days||Form AJ|
|12 Months||Within 30 days||Form AANZ|
|AIFTA (ASEAN-India)||12 Months||Within 30 days||Form AI|
|VJFTA (Vietnam-Japan)||1 Year||Within 30 days||Form JV|
|VKFTA (Vietnam-Korea)||1 Year||Within 1 year||Form VK|
|1 Year||Within 30 days||Form EAV|