Time of submitting Certification of Origin Eur.1

According to instruction of he General Department of Customs in Official Letter No. 5575 / TCHQ-GSQL, Origin declarations under EVFTA shall be submitted in accordance with the provisions in Article 7 of the Circular No. 38/2018/TT-BTC  (as amended in the Circular No. 62/2019/TT-BTC dated September 3, 2020).

Therefore, C/O form Eur.1 shall submit at the time of customs processing . If C/O form Eur.1 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

Article 7 of the Circular No. 38/2018/TT-BTC :

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 declarant 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;

c) 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.
d) 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;

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