Circular No. 07/2021/TT-BTC stipulates the time for submitting origin certificates for imported goods under the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union.

CIRCULAR

REGULATIONS ON THE TIME OF SUBMISSION OF CERTIFICATES OF ORIGIN FOR IMPORTED GOODS UNDER THE FREE TRADE AGREEMENT BETWEEN THE SOCIALIST REPUBLIC OF VIETNAM AND THE EUROPEAN UNION

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control; Decree No. 59/2018/NĐ-CP dated April 20, 2018 amending and supplementing certain articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

Article 1. Amending and supplementing some articles of Decision No. 53/2013/QĐ-TTg dated September 13, 2013 of the Prime Minister on temporary importation, re-exportation, destruction, and transfer of motor vehicles and motorcycles with engines for beneficiaries enjoying privileges and immunities in Vietnam

Pursuant to Decree No. 31/2018/NĐ-CP dated March 8, 2018, of the Government detailing the Law on Foreign Trade Management regarding the origin of goods;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

To implement the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union signed on June 30, 2019 in Hanoi, Vietnam;

At the proposal of the Director General of the General Department of Customs,

The Minister of Finance issues this Circular regulating the time of submission of certificates of origin for imported goods under the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union.

Article 1. Scope of Regulation

This Circular regulates the time of submission of certificates of origin for imported goods under the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union (EVFTA).

Article 2.

Applicability

1. The declarant.

2. Customs authorities, customs officers.

3. Authorities and organizations issuing Certificates of Origin; traders self-certifying the origin of goods.

4. Other organizations and individuals having rights and obligations related to the verification and determination of the origin of imported goods.

Article 3.

Time of submission of certificates of origin for imported goods

1. Time of submission of certificates of origin for imported goods:

a) The declarant submits the certificate of origin for imported goods at the time of customs clearance procedures in accordance with point a, Clause 1, Article 7 of Circular No. 38/2018/TT-BTC dated April 20, 2018 of the Minister of Finance on the determination of the origin of exported and imported goods.

b) In cases where there is no certificate of origin for imported goods at the time of customs clearance procedures to apply the preferential tariff rate under the EVFTA, the declarant must declare late submission of the certificate of origin on the import customs declaration form and be allowed to supplement and submit the certificate of origin for goods within a period not exceeding two years from the date of registration of the import customs declaration form and within the validity period of the certificate of origin.

c) In cases where the declarant submits the certificate of origin after the validity period specified in point b, Clause 1 of this Article due to force majeure or other valid reasons beyond the control of the importer or other late presentation cases, the Ministry of Finance (General Department of Customs) will consider and decide on the application of the preferential tariff rate under the EVFTA for specific cases. For other late presentation cases, the goods must be imported within the validity period of the certificate of origin.

2. The verification and determination of the origin of goods to apply the preferential tariff rate under the EVFTA shall be carried out in accordance with Circular No. 38/2018/TT-BTC dated April 20, 2018 of the Minister of Finance on the determination of the origin of exported and imported goods, Circular No. 62/2020/TT-BTC dated September 5, 2020 of the Minister of Finance amending and supplementing certain articles of Circular No. 38/2018/TT-BTC, and related guiding documents.

Article 4. Effective date

1. This Circular takes effect from March 11, 2021.

2. For import customs declarations of goods registered from August 1, 2020 to before the date this Circular takes effect, if they meet the requirements to enjoy the preferential tariff rate under the EVFTA, Decree No. 111/2020/NĐ-CP dated September 18, 2020 of the Government on the Export Tariff Preferential List and the Special Preferential Import Tariff List of Vietnam to implement the EVFTA for the period 2020-2022 and have paid taxes at a higher rate than that stipulated in the EVFTA and Decree No. 111/2020/NĐ-CP, the declarant shall submit the certificate of origin to the customs authority to process the excess tax payment according to the laws on tax administration.

3. During the implementation process, if the related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents./.