VCN- The General Department of Vietnam Customs has issued guidelines to check e-C/O form D via ASEAN Single Window which have been issued since 1st January 2018.
|Choose the right time to submit C/O in order to enjoy preferential tariff|
|Proposing to clear the obstacles of the C/O requirement for imported automobiles|
|Apply Electronic C/O form D in ATIGA|
|Customs operation at Noi Bai International Airport Customs Branch. Photo: N.L|
Accordingly, if Customs declarants declare e-C/O form D to be considered to enjoy special preferential tax rate, the reference number of e-C/O and date of issue on the Customs declaration is carried out as follows:
For e-Customs declaration, the declarant shall declare the reference number and date of issue of e-C/O at item No. 1.68- The Note on the Customs declaration is as follow: ##DDMMYYYYZZZZZZZZZZ##, in which DDMMYYYY (8 characters) is the C/O date of issue (DD: day, MM: month, YYYY: year), ZZZZZZZZZZ is the C/O reference number.
In cases where there are many C/Os, the declarant shall enter information of C/O as follow: ##DDMMYYYYZZZZZZZZZZ###DDMMYYYYZZZZZZZZZZ##.
In cases without C/O at the time of carrying out Customs procedure and declarant wants to submit C/O later, the declarant shall declare the C / O submission on the Customs declaration at the time of carrying out Customs procedure at the item No. 1.68 – The Note section of declaration to receive special preferential tax rate when submitting C/O.
|New guidelines on the time of submitting C/O
VCN- The Ministry of Finance has provided guidelines on the time of submitting C/O. Accordingly, the time ...
For paper declaration, the declarant shall declare the reference number and date of issue of the C/O at item No.32 “attached document” in accordance with the structure mentioned above. In cases without C/O at the time of carrying out customs procedures and the declarant wants to submit the C/O later, he/she shall declare C/O submission at item No. 32 “attached document” of the declaration to receive special tax rate.
Also, the General Department of Vietnam Customs has guided the way to receive and check C/O for Customs officers.
By Ngoc Linh/Ngoc Loan