VCN- Customs does not require the declarant to submit the Certificate of origin (C/O) for imported trucks including specialized automobiles and tractor trailers when implementing Customs procedures, except for the cases enjoying the special preferential tax rate.
|Customs officers of the Ho Chi Minh City Customs Department inspects imported automobiles Photo: Thu Hoa|
This is the guidance of the General Department of Vietnam Customs on the provision of submitting the C/O for imported automobiles.
Customs inspects imported goods origin based on the information in the Sales contract, bill of lading and commercial invoice and the content of the origin on the Customs declaration and the conclusion of the Registry authority, and the actual imported goods.
For other types of imported automobiles, the General Department of Vietnam Customs requires the provincial and city Customs Departments to implement according to the direction of the Ministry of Finance under Dispatch 16875/BTC-PC and the guidance of the General Department of Vietnam Customs under Dispatch 11552/TCHQ-GSQL.
In the cases of applying special preferential tax rate: the submission and inspection of the C/O must be implemented as per regulations under the guideline Circulars of the Ministry of Industry and Trade and Circular 38/2015/TT-BTC of the Ministry of Finance and the guideline documents of the Ministry of Finance and the General Department of Vietnam Customs.
In the other cases, Customs will consider the C/O issued by the competent authorities of the exporting countries or the certified documents on origin of the manufactures, or letters of attorney of competent authorities in accordance with the manufacturing and exporting countries.
By Ngoc Linh/Hoang Loan