My company has imported goods from Korea, but the HS code on the C / O form AK and the HS code imposed by customs unit are different (the first 4 digits of the HS code are same)
So , is C / O acceptable to enjoy special preferential tax rates?
‘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
- 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;
If the difference between the HS code on the C / O form AK and the HS code declared in the customs declaration does not affect the nature of imported goods, the customs authority may consider accepting C / O entitled to preferential tax rates under FTA.