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There will be a specific regulation on inspecting and determining the origin of export-import goods

09:49 | 20/03/2017

VCN- In order to guide enterprises and Customs agencies about inspecting and determining the origin of export-import goods, the General Department of Customs is preparing a draft circular to stipulate this content specifically.

there will be a specific regulation on inspecting and determining the origin of export import goods
The Circular will specify the cases that must submit certificates of origin and inspect the origin of import and export goods. Photo: N.Linh.

The cases must submit certificates of origin

According to Mr. Au Anh Tuan –Deputy Director of the Customs Supervision and Management Department (the General Department of Customs), this Circular is separate from Article 26 of Circular 38/2015/TT-BTC by the Ministry of Finance, at the time, it concretizes the content of Decree 19/2006/NĐ-CP and the Circulars of the Ministry of Industry and Trade guiding on origin. Currently, each trade agreement has had its own rules of origin. In order to guide the general implementation, this Circular will specify the cases that must submit certificates of origin, inspect the origin of goods based on certificates of origin and contents declared by the Customs declarers; Distinguish the responsibility between the Customs office and the Ministry of Industry and Trade and the offices issuing certificates of origin. Accordingly, the Customs office is the executive one to examine the contents related to the certificates of origin declared by enterprises, as well as the documents which the enterprises must submit to the Customs office when carrying out Customs procedures, to apply special preferential tax policies as well as to apply control measures.

The draft specifies the cases that must submit the certificates of origin such as: Goods applied the special preferential tariffs under the framework of FTAs; Goods applied the MFN tax rate; Goods that comply with import control regulations; Goods in the category that are at risk of harming to social safety, community health or environmental sanitation need to be controlled; Imported goods which Vietnam has announced that are currently applying anti-dumping anti-subsidy duties, self-protective measures, tariff quota measures, and discriminatory quantitative restrictions. In each case, the draft will regulate on C/O and accompanying documents.

According to the representative of the Customs Supervision and Management Department, these regulations will specify the provisions of Decree 19/2006/ND-CP and overcome the current inadequacies. For example, for goods complying with import control regulations, currently, there have not been specialized documents guiding that these goods must have the certificates of origin, there has only been the regulation on free circulation certificate for some goods wanted to import. In order to avoid the situation of unclear origin, the company imported from one country but declared another country, the General Department of Customs intends that this kind of goods must submit te certificates of origin which must be issued by the competent authorities of the producing country or exporting country; Or self-certification of origin of producers, exporters certified by the competent authorities of the producing country or exporting country. It is expected to stipulate a list of goods including: Goods affecting the environment, human health...

For goods in the category that are at risk of harming, it is also necessary to provide C/O issued by the competent authorities of the exporting country or the production country. Such regulation allow the enterprises to prove the origin of goods. For example, if the Ministry of Industry and Commerce prohibits the import of maize from India, the company must prove that the goods were imported from the non-prohibited country.

Time to submit C/O

An important content of the draft circular is the time to submit the certificates of origin. According to the drafting committee, currently, some agreements have specified the time to submit the certificates of origin but some agreements have not specified the time of submission. In the past time, the Ministry of Finance also issued some guiding documents on the time of C/O submission, the Customs office also recognized some problems of enterprises about this regulation. Therefore, in order to guide the unified implementation, the draft circular stipulates: Time for submission of C/O Form D, E, AK, AANZ, AI, AJ, VJ, VC, EAV and self- certification of origin sample D is: At the time of implementing Customs procedures, from the time of the Customs declaration registration to the time of released goods. If the C/O have not yet submitted at the time of carrying out the Customs procedures, the Customs declarers will declare the additional submission on the Customs declaration forms and submit within 30 days from the registration date of the Customs declarations. Apart from the above-said deadline, the Customs declarers may also request the additional submission in two cases that there is a change in HS codes or a change from the subjects which are exempted from import tax under investment preferences to the subjects which are paid tax.

Regarding the time of C/O submission form KV, VK: At the time of carrying out the Customs procedures for enjoyment of special preferential tax rates. In case of non-submission at the time of carrying out the Customs procedures, the Customs declarers must declare the additional submission on the Customs declaration form and submit the C/O within 1 year from the date of the Customs declaration registration.

The draft circular also specifies the certificate of origin for the priority enterprises. Accordingly, in cases where the Customs declarer is a priority enterprise, the Customs declarer will declare the reference number and issuing date of the certificate of origin on the Customs declaration and will be exempted from checking the certificates of origin at the time of making the import procedures. The Customs agencies will implement post- clearance inspection to verify the origin of imported goods.

At present, the contents of the draft circular on inspection and determination of origin for export-import goods are being consulted by the business community and relevant management agencies. There have been suggestions that the drafting committee should study and regulate clearly to avoid overlapping with the provisions in the guiding documents of the Ministry of Industry and Trade. At the same time, with regulations on submitting the certificates of origin for goods applied the MFN tariffs, it is not necessary to stipulate that enterprises must have commitments of imported goods origin of the Customs declarants in case there are no documents such as: C/O issued by the competent authorities of the production country, the export country, or self-certification of origin issued by the producer or exporter of the export country.

The content of the draft circular on examination and determination of origin for export-import goods consists of 6 chapters and 24 articles. Main contents include: cases must submit the certificates of origin; Minimum information on the certificate of origin; Certificates of origin issued for consignments stored in bonded warehouses and imported many times inland; documents proving direct transport; Self- certificate of origin for the declarations of transferring form and priority enterprises.

By Ngoc Linh / Binh Minh