Circular No. 01/1999/TT-BTM guiding the Certificate of Origin to enjoy preferential import tax

CIRCULAR

Guidelines for the Certificate of Origin to be eligible for preferential import duties

Implementing Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax Law and Import Tax Law No. 04/1998/QH dated May 20, 1998;

During the period awaiting the Ministry of Commerce and General Department of Customs to adjust Circular No. 280/TCHQ-GSQL dated November 29, 1995 on the Certificate of Origin for imported and exported goods;

After reaching consensus with the General Department of Customs;

The Ministry of Commerce provides guidelines for the Certificate of Origin to be eligible for preferential import duties as follows:

I. GENERAL PROVISIONS

1. From January 1, 1999, organizations or individuals importing goods (hereinafter referred to as the importer), if they wish to enjoy preferential import duties, must have a Certificate of Origin (Certificate Of Origin) issued by an authorized organization, confirming that the goods originate from a country that has concluded a most-favored-nation treatment agreement in its trade relations with Vietnam.

2. A country that has concluded a most-favored-nation treatment agreement in its trade relations with Vietnam is a country listed in the Appendix attached to Circular No. 7280.1998/TM-PC dated December 31, 1998 of the Ministry of Commerce and any additional cases approved subsequently (if any) by the Minister of the Ministry of Commerce.

3. The Certificate of Origin confirming that the goods originate from a country that has concluded a most-favored-nation treatment agreement in its trade relations with Vietnam will be accepted in accordance with the provisions set out in Circular No. 280/TCHQ-GSQL dated November 29, 1995 of the Ministry of Commerce - General Department of Customs on the Certificate of Origin for imported and exported goods.

II. THE PRESENTATION OF THE CERTIFICATE OF ORIGIN

The Certificate of Origin shall be presented to the customs authority in accordance with the provisions set out in Circular No. 280/TCHQ-GSQL dated November 29, 1995 of the Ministry of Commerce - General Department of Customs on the Certificate of Origin for imported and exported goods.

For consignments arriving at Vietnamese ports before March 1, 1999, if they require preferential duty rates but have not yet prepared the Certificate of Origin, the importer may be allowed to delay submission of the Certificate of Origin for a maximum period of 60 days from the date of completing customs formalities. The customs authority will temporarily calculate import duties based on the general rate for the importer to fulfill their tax obligations. Within 60 days, if the importer presents a valid Certificate of Origin, the customs authority will recalculate the import duties based on the preferential rate and refund the difference to the importer. Other taxes and fees, if levied based on import duties (such as value-added tax, special consumption tax...), will also be recalculated by the customs authority based on the preferential import duty rate and refunded the difference to the importer.

As of March 1, 1999, the submission of the Certificate of Origin and cases of delayed submission of the Certificate of Origin shall be implemented in accordance with the provisions set out in Circular No. 280/TCHQ-GSQL dated November 29, 1995 of the Ministry of Commerce - General Department of Customs.

III. IMPLEMENTATION PROVISIONS

1. In the course of implementation, if there are any issues related to the Certificate of Origin, the importer can contact the Market Policy Department for Overseas Markets of the Ministry of Commerce for further guidance. Specifically:

If the imported goods originate from the East Asia, ASoutheast A and Oceania markets, contact the Pacific Department at telephone numbers (04) 824.68.05 and (04) 825.49.15. A If the imported goods originate from the West Europe,

South Aand Africa markets, contact the Africa and Southwest Department at telephone numbers (04) 826.25.20 and (04) 824.68.04. A If the imported goods originate from the European and American markets, contact the Europe-America Department at telephone numbers (04) 826.25.22 and (04) 826.25.27. A If the imported goods originate from the European and American markets, contact the Europe-America Department at telephone numbers (04) 826.25.22 and (04) 826.25.27.

2. The Ministry of Commerce requests all ministries, agencies equivalent to ministries, central-level agencies under the Government, People's Committees of provinces and centrally-administered cities, and central-level agencies of social organizations to disseminate the contents of this Circular to enterprises under their management and implement it, while reflecting any issues arising during the implementation of this Circular so that the Ministry of Commerce and the General Department of Customs can promptly adjust accordingly.

Nếu hàng hóa nhập khẩu có xuất xứ từ thị trường Châu Âu và Châu Mỹ, liên hệ Vụ Âu-Mỹ tại số điện thoại (04) 826.25.22 và (04) 826.25.27.

2. Bộ Thương mại đề nghị các bộ, cơ quan ngang bộ, cơ quan trực thuộc Chính phủ, UBND các tỉnh, thành phố trực thuộc trung ương và cơ quan trung ương của các đoàn thể phổ biến nội dung Thông tư này cho các doanh nghiệp thuộc quyền quản lý của mình biết và thực hiện, đồng thời phản ánh những vấn đề phát sinh trong quá trình thực hiện Thông tư này để Bộ Thương mại và Tổng cục Hải quan kịp thời điều chỉnh phù hợp.

This Circular takes effect from the date of signature./.