Currently, the company imports the shipment of DAP Fertilizer (hs code: 31053000), origin: Egypt. This fertilizer is in the “LIST OF DEVELOPING COUNTRIES / REGIONS EXCLUSION OF SAFEGUARD MEASURE” under Decision 715 / QD-BCT of March 3, 2020. However due to the epidemic situation , at the time of opening the declaration we have not obtained the original Certificate of Origin of the exporting country to prove the origin to “NON- APPLICATION OF SAFEGUARD MEASURES”. So can we owe the original certificate of origin (C / O) at the time of opening the declaration? Or the company will pay the safeguard tax in advance, supplement the original C / O table and refund the safeguard tax when the original C / O is available.

Answer :

According to Vietnam regulations , in case of failure to submit the original documents of origin at the time of carrying out customs procedures, the goods must be applied safeguard tax. Currently, There is no regulation on the original C / O debt and tax refund of safeguard measure when there is an original.


Pursuant to Point d, Clause 1, Point c, Clause 4, Article 4 and Clause 2, Article 7 of Circular 38/2018 / TT-BTC dated April 20, 2018 of the Ministry of Finance:

Article 4. Proof of Origin submitted to the customs authority

1.Proof of origin submitted to the customs authority as prescribed in clause 1 in Article 26 of Decree No.31/2018/ND-CP dated March 08, 2018 of the Government providing details of the Law on Foreign Trade Management with respect to origin of goods (hereinafter referred to as Decree No.31/2018/ND-CP), include:

d) 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.

Imported goods requiring proof of origin prescribed in point b, c and d in clause 1 in this Article submitted in compliance with announcement of professional management ministries and the Ministry of Finance.

4.For the case in which a proof of origin of goods is not submitted as prescribed in this Article, the following actions shall be taken:

c) If proof of origin of goods fails to be submitted as prescribed in point d in clause 1 in this Article, such goods will be imposed anti-dumping duty or countervailing duty or safeguard duty or outside tariff quota rate and cleared as regulated.

Article 7. Time of submitting proof of origin

2.For goods prescribed in point b, c and d in c lause 1 and 2 in Article 4 of this Circular, the customs declarant shall submit a C/O at the time of customs processing.

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