Circular No. 33/2023/TT-BTC on the determination of origin of export and import goods

 

CIRCULAR

Regulations on the determination of origin of exported and imported goods
                                

 

Pursuant toCustoms Law June 23, 2014;

Pursuant toLaw on Export Duties and Import Duties April 6, 2016;

Pursuant tothe Law on Foreign Trade Management June 12, 2017;

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

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

Pursuant to Decree No.43/2017/NĐ-CP April 14, 2017 of the Government on product labeling; Decree No.111/2021/NĐ-CP December 9, 2021 of the Government amending and supplementing certain articles of Decree No.43/2017/NĐ-CP April 14, 2017 of the Government on product labeling;

Pursuant to Decree No.10/2018/NĐ-CP January 15, 2018 of the Government detailing certain provisions onthe Law on Foreign Trade Management trade remedy measures;

Pursuant to Decree No.The Minister of Finance issues this Circular to repeal Circular No. 118/2013/TT-BTC April 20, 2023 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular regulating the determination of origin of exported and imported goods.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates the dossier, pre-determination of origin verification; declaration and submission of certificates of origin for exported and imported goods; procedures, contents of verification, determination, and confirmation of origin of exported and imported goods.

Article 2. Applicability

1. The declarant.

2. Customs authorities, customs officers.

3. Agencies and organizations issuing certificates of origin; traders issuing self-certification documents of origin.

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

Chapter II

PRE-DETERMINATION OF ORIGIN OF EXPORTED AND IMPORTED GOODS

Article 3. Dossier for Pre-Determination of Origin

Before processing customs procedures for a consignment of exported or imported goods, if an organization or individual requests pre-determination of origin of goods, they shall submit a dossier for pre-determination of origin, including:

1. Application form for pre-determination of origin of exported and imported goods according to Model I attached to this Circular: 01 original copy;

2. Declaration form of production costs according to Model II and Declaration form of origin of domestic producer/supplier of raw materials according to Model III attached to this Circular in case such raw materials or components are used for further processing to produce another good: 01 copy;

3. Production process or Certificate of Analysis (if available): 01 copy.

4. Catalogue or images of goods: 01 copy.

Article 4. Acceptance and Verification of Dossier for Pre-Determination of Origin

1. Organizations and individuals submitting the dossier for pre-determination of origin as prescribed in Article 3 of this Circular to the General Department of Customs within the time limit stipulated in Clause 11, Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government 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 Customs Law on customs procedures, inspection, supervision, and customs control.

2. The General Department of Customs accepts, verifies the dossier, and implements the pre-determination of origin of exported and imported goods in accordance with Article 28 of the Customs Law and Clause 11, Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018.

Chapter III

DECLARATION, SUBMISSION, VERIFICATION, DETERMINATION, AND CONFIRMATION OF ORIGIN OF EXPORTED GOODS

Article 5. Declaration and Submission of Certificates of Origin for Exported Goods

1. When processing customs procedures, the declarant declares the origin of exported goods on the electronic customs declaration form in the "description of goods" field according to Model No. 02 of Appendix I issued together with Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance amending and supplementing certain provisions of Circular No. 38/2015/TT-BTC dated March 25, 2015 on customs procedures, customs inspection and supervision, export duties, import duties, and tax management for exported and imported goods, specifically as follows:

a) In the case where exported goods meet the Vietnamese origin requirements as stipulated in 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 and related guidance documents on the origin of goods: declare according to the structure "description of goods#&VN";

b) In the case where exported goods have origin from another country: declare according to the structure "description of goods#& (country code of origin of goods)";

c) In the case where exported goods are produced from multiple sources of raw materials with different origins, the origin of the goods cannot be determined or the exported goods only undergo some simple assembly or processing steps in Vietnam and do not comply with points a and b of Clause 1 of this Article: declare according to the structure "description of goods#&KXĐ";

In the case of declaring on a paper customs declaration form, the declarant declares the origin of exported goods in the "origin" field on the paper customs declaration form according to Model HQ/2015/XK of Appendix IV issued together with Circular No. 38/2015/TT-BTC.

2. In the case where the origin of exported goods has been determined in advance according to the notification document of the General Department of Customs Director, the declarant declares the number, date, and validity period of the notification document of the pre-determined origin at the "license" field on the electronic customs declaration form according to Model No. 02 of Appendix II or on the paper customs declaration form according to Model HQ/2015/XK of Appendix IV issued together with Circular No. 38/2015/TT-BTC.

3. When processing customs procedures for exported goods, the declarant does not need to submit certificates of origin for goods to the customs authority. In the case where the declarant requests to submit certificates of origin for goods or notification documents of pre-determined origin results, the customs authority will accept and check according to the provisions of Articles 6, 7, 8, and 9 of this Circular.

Article 6. Inspection and Determination of the Origin of Exported Goods During Clearance

1. The Customs Sub-Department registering the customs declaration form inspects and determines the origin of exported goods based on checking the declaration content of the declarant, the notification document of the pre-determined origin of exported goods (if any), documents in the customs file, and the results of actual goods inspection (if any) and handles as follows:

a) In the case where the inspection result is consistent with the declaration content of the declarant on the customs declaration form, the origin of the goods is accepted;

b) In the case where the Customs Sub-Department has sufficient grounds to determine that the origin of the goods declared by the declarant on the customs declaration form is incorrect, it will handle according to the regulations and require the declarant to supplement the declaration according to Clause 9 of Article 1 of Circular No. 39/2018/TT-BTC;

c) In the case where the Customs Sub-Department registering the customs declaration form has grounds to suspect the origin of exported goods or receives warning information about origin fraud or illegal transshipment, it shall proceed as follows:

- Conduct actual goods inspection according to methods and levels decided by the Customs Sub-Department Director;

- Request the declarant to submit within 10 days one copy of any of the following documents to prove the origin of exported goods:

+ Certificate of origin (if available); In the case of applying the "Percentage Value Criterion," submit purchase invoices and sales documents for raw materials and components;

+ Production process; Cost declaration form according to Model II and Export Origin Declaration Form of the manufacturer or domestic material supplier according to Model III issued together with this Circular in the case where those materials are used for further production processes to produce other goods.

d) In the case where the Customs Sub-Department registering the customs declaration form has grounds to doubt the authenticity of the certificate of origin or the accuracy of the information related to the origin of goods recorded on the certificate of origin, or suspects that the declarant is disposing of relevant files, documents, data related to the inspection and determination of the origin of exported goods, it reports and proposes the Provincial/City Customs Department to verify at the issuing authority of the certificate of origin according to Article 7 of this Circular or inspect at the production facility of exported goods according to Article 8 of this Circular;

e) In the case where the declarant self-certifies the origin of exported goods or the declarant cannot submit a certificate proving the origin of exported goods or submits a certificate proving the origin of exported goods not in accordance with the time limit specified in point c.2 of Clause 2 of this Article or the provided documents do not provide sufficient basis to determine the origin of exported goods, the Customs Sub-Department registering the customs declaration form reports and proposes the Provincial/City Customs Department to conduct an inspection at the production facility of exported goods according to Article 8 of this Circular;

g) While waiting for the results of the inspection and verification of the origin, the exported goods can proceed with customs procedures and clearance according to the regulations.

2. The inspection of the origin of exported goods is based on the principle of risk assessment and according to the inspection channeling results of the customs authority.

Article 7. Verification at the agency or organization issuing certificates of origin for exported goods

1. The Customs Department of the province/city where the customs declaration is registered shall send a request for verification along with relevant suspicious information related to the origin of the goods to the agency or organization issuing certificates of origin for exported goods.

2. In case the verification results are received within 60 days from the date of sending the request for verification, the Customs Department of the province/city shall notify the verification results to the Customs Sub-department where the customs declaration is registered for handling according to regulations and inform the declarant of the customs declaration.

3. In case the verification results are not received within 60 days from the date of sending the request for verification, the Customs Department of the province/city where the customs declaration is registered shall conduct an inspection at the production facility of exported goods in accordance with Article 8 of this Circular.

Article 8. Inspection at the production facility of exported goods

1. Issuing the Inspection Decision

a) The Director of the Customs Department of the province/city shall issue the Inspection Decision on the origin of goods at the production facility of exported goods based on the model attached as Appendix IV of this Circular;

b) The Inspection Decision shall be sent directly by registered mail or fax to the producer at least five working days before the inspection takes place;

At least three working days before the inspection date stated in the Inspection Decision, if receiving a written request from the producer to change the inspection time, the issuer of the Inspection Decision may consider changing it once. The inspection date is the date recorded on the Decision to change the inspection time;

c) In case the production facility does not fall under the management area of the Customs Department of the province/city where the customs declaration is registered, the Customs Department of the province/city where the customs declaration is registered shall send a letter to the Customs Department of the province/city managing the production facility requesting to conduct an inspection at the production facility of exported goods in accordance with regulations. In the letter requesting the inspection at the production facility of exported goods, the Customs Department of the province/city where the customs declaration is registered shall clearly state the content of the inspection and the suspicious signs that need to be inspected. The Customs Department of the province/city managing the production facility shall issue the Inspection Decision, implement the procedures and formalities for inspecting the production facility of exported goods as stipulated herein, and handle the inspection results in accordance with Article 9 of this Circular;

d) In case the exporter is not the producer, the exporter must be responsible for coordinating with the producer to fulfill the requirements of the customs authority regarding the inspection at the production facility of exported goods as stipulated herein and handle the inspection results in accordance with Article 9 of this Circular;

2. The inspection period at the production facility shall not exceed ten working days from the inspection date recorded in the Inspection Decision. In complex cases, the issuer of the Inspection Decision may extend the inspection period once, not exceeding ten working days.

In case the producer does not comply with the inspection decision or does not provide explanations, submit documents, records, data as requested by the customs authority, the customs authority shall handle it in accordance with Clause 2, Article 9 of this Circular.

3. Content of inspection

a) Inspect the following documents:

- Documents belonging to the customs declaration file;

- Purchase contracts or processing contracts (if processing for foreign traders) or value-added tax invoices for purchasing raw materials, materials domestically (if purchased domestically);

- Detailed list of exported goods meeting preferential origin criteria or non-preferential origin criteria as prescribed by the Ministry of Industry and Trade;

- Production process;

- Cost declaration form according to the model at Appendix II and Origin Declaration Form of the domestic manufacturer/supplier of raw materials according to the model at Appendix III issued together with this Circular, in case such raw materials, materials are used for subsequent processes to produce another product;

- Other related documents, records, data.

For documents belonging to the customs declaration file, the customs authority does not require the producer to present paper copies.

b) Inspect the production process of goods:

- Number of production lines, machines, equipment;

- Capacity of machines, equipment;

- Number of personnel involved in the production process of goods;

- Production capacity, processing capacity, which production or processing stages are carried out (how many tons/products/year; total capacity, scale of machines, equipment, labor...).

4. Prepare the Inspection Record

The entire inspection process and content shall be recorded in the Inspection Record between the legal representative of the producer and the inspection team.

5. Inspection Results

a) The customs authority shall send the inspection results to the producer no later than five working days from the end of the inspection so that the producer can know and explain;

b) The producer shall send the explanation content within five working days from the date of receipt of the inspection results. If the customs authority does not receive the explanation within this period, it will base its handling on the existing files according to regulations;

c) For cases where the documents, inspection content are complicated and insufficient basis for conclusion, the customs authority may seek professional opinions from competent authorities. No later than fifteen days from the date of receiving the written opinion from the competent authority, the customs authority shall issue the inspection conclusion;

d) For cases stipulated in point c and point d of Clause 1 of this Article, after completing the inspection at the production facility of exported goods, the Customs Department of the province/city managing the production facility shall notify the inspection results and handling results in writing to the Customs Department of the province/city where the customs declaration is registered for their knowledge and coordination in monitoring.

Article 9. Handling the results of verification at the agency or organization issuing certificates of origin for exported goods, and the results of inspection at the production facility for exported goods

Based on information, files, certificates, documents, data, the results of verification at the agency or organization issuing certificates of origin, the results of inspection at the production facility, and the content of the declaration provided by the customs declarant, the customs authority shall handle as follows:

1. In cases where there are sufficient grounds to determine that the declared content of the origin of the goods is appropriate, the customs authority shall issue a notification accepting the declaration content of the customs declarant regarding the origin of the goods.

2. In cases where there are insufficient grounds to prove that the declared content of the origin of the goods is appropriate, the customs authority shall handle based on the existing files according to the regulations and request the customs declarant to supplement the accurate origin declaration according to the inspection, verification, and determination results of the customs authority, while notifying the verification results of the origin to the competent authority issuing certificates of origin for the goods for their knowledge. The supplementary declaration shall be carried out in accordance with Clause 9, Article 1 of Circular No. 39/2018/TT-BTC.

3. In cases where there are grounds to suspect that the customs declarant has declared the origin of the goods inaccurately to evade illegal transfer or circumvent trade remedy measures, the Customs Department of the province or city shall report and propose the General Department of Customs to coordinate with the Ministry of Industry and Trade or the Vietnam Chamber of Commerce and Industry to handle according to the regulations.

Chapter IV

DECLARATION, SUBMISSION, INSPECTION, DETERMINATION, VERIFICATION

ORIGIN OF IMPORTED GOODS

Article 10. Submission of Certificates of Origin for Imported Goods

1. The customs declarant must submit to the customs authority certificates of origin for goods in the following cases:

a) The customs declarant wishes to enjoy the preferential tariff rate for imported goods originating from countries, groups of countries, or territories with preferential tariff agreements in trade relations with Vietnam, and goods from duty-free zones imported into the domestic market meeting the conditions of origin from countries, groups of countries, or territories with preferential tariff agreements in trade relations with Vietnam;

b) Goods as notified by the competent authority of Vietnam must have certificates of origin to prove that they are imported from countries, groups of countries, or territories not included in the list of sanctions under United Nations Security Council Resolutions;

c) Goods specified in Appendix V issued together with this Circular or as notified by relevant ministries and sectors must have certificates of origin to confirm that the goods do not originate from countries posing risks to social safety, public health, or environmental hygiene requiring control;

d) Goods listed in the Decision of the Minister of Industry and Trade announcing the application of anti-dumping duties, countervailing duties, safeguard measures, tariff quotas, measures to circumvent trade remedy measures, and quantitative restrictions.

2. In cases where goods are exempted from submitting certificates of origin for goods according to international treaties to which Vietnam is a party, the customs authority shall not require the customs declarant to submit certificates of origin for goods.

3. For goods not subject to the requirement of submitting certificates of origin for goods as stipulated in Clause 1 of this Article but the customs declarant requests to submit certificates of origin for goods at the time of customs procedures, it shall be handled in accordance with Article 11 of this Circular.

Forms of Certificates of Origin for Goods

a) For goods as specified in point a of Clause 1 of this Article, the customs declarant shall submit a certificate of origin for goods or a self-certification of origin for goods to the customs authority in accordance with the provisions of the corresponding Free Trade Agreement;

b) For goods as specified in points b, c, and d of Clause 1 of this Article, the customs declarant shall submit certificates of origin for goods in accordance with point a of this clause or non-preferential certificates of origin for goods issued by the competent authority of the exporting country meeting the minimum information requirements as stipulated in Clause 3, Article 15 of this Circular.

Article 11. Declaration of Origin Certificates for Imported Goods

1. In cases where the origin certificate for imported goods is submitted at the time of customs procedures, the declarant shall declare the reference number and date of issue of the Certificate of Origin or the exporter code eligible to issue self-certified origin certificates (REX under the EVFTA Agreement, EORI under the UKVFTA Agreement, CE under the ATIGA or RCEP Agreement) in the "Notes" section of the electronic customs declaration form according to Form 02 Appendix II or in the "Accompanying Documents" section of the paper customs declaration form according to Form HQ/2015/XK Appendix IV issued together with Circular No. 38/2015/TT-BTC. In cases where the Free Trade Agreement does not specify a reference number and/or does not have an exporter code eligible to issue self-certified origin certificates, the declarant shall declare the name, number, date of issue, and the name of the organization or exporter issuing the origin certificate along with the name of the applicable Free Trade Agreement.

2. In cases where imported goods have been issued a notification of pre-determined origin results by the General Department of Customs pursuant to Article 24 of Decree No. 08/2015/NĐ-CP and are still within their validity period, the declarant shall declare the identification number and date of issue of the notification of pre-determined origin results in the "Notes" section of the electronic customs declaration form or in the "Accompanying Documents" section of the paper customs declaration form.

3. In cases where the deferred Certificate of Origin is applied, the declarant shall declare the date of issue and the issuing authority of the Deferred Adjustment Certificate in the "Notes" section of the electronic customs declaration form or in the "Accompanying Documents" section of the paper customs declaration form.

4. The declarant may supplement information about the origin certificate in cases where such information was not declared or incorrectly declared at the time of customs procedures as stipulated in Clause 1, Clause 2, and Clause 3 of this Article. The supplementation shall be carried out in accordance with Clause 9 of Article 1 of Circular No. 39/2018/TT-BTC.

Article 12. Time for Submission of Origin Certificates for Imported Goods

1. For goods specified in Point a Clause 1 of this Circular:

a) The declarant submits the origin certificate at the time of customs procedures;

b) In cases where there is no origin certificate at the time of customs procedures:

- The imported goods must apply the preferential tariff rate or the ordinary tariff rate and be cleared according to regulations. If the difference in tax is guaranteed by a financial institution, the special preferential tariff rate will be applied and clearance will proceed according to regulations;

- The declarant shall declare and submit the supplementary origin certificate within one (01) year from the date of registering the customs declaration.

For goods subject to origin certificates under the Vietnam-EU Free Trade Agreement, Vietnam-UK and Ireland Free Trade Agreements, the declarant shall submit supplementary origin certificates within two (02) years from the date of registering the customs declaration;

- When submitting supplementary origin certificates within the time limit specified in Point b.2 of this Clause, the imported goods will be subject to the special preferential tariff rate, and the customs authority will process the excess tax paid according to regulations if the amount of tax paid exceeds the amount of tax due; In cases where the difference between the special preferential tariff rate and the preferential tariff rate or the ordinary tariff rate is guaranteed by a financial institution, the customs authority will update the processing result on the system and notify the financial institution.

c) The origin certificate submitted to the customs authority must still be valid, including newly issued certificates, corrected certificates, subsequent certificates, back-up certificates, or certified copies in accordance with the relevant Free Trade Agreement.

2. For goods specified in Points b and c Clause 1 of this Circular, the declarant shall submit the origin certificate at the time of customs procedures; if not, the goods will not be cleared and will be processed according to the law.

3. For goods specified in Point d Clause 1 of this Circular:

a) The declarant submits the origin certificate at the time of customs procedures;

b) In cases where there is no origin certificate at the time of customs procedures:

- The imported goods must apply the tariff rate determined by the Ministry of Industry and Trade. If the tax payable is guaranteed by a financial institution, the goods will be subject to the tariff rate declared by the declarant and cleared according to regulations;

- The declarant shall declare and submit supplementary origin certificates within thirty (30) days from the date of registering the customs declaration to apply the tariff rate determined by the Ministry of Industry and Trade and to process the excess tax paid according to regulations if the amount of tax paid exceeds the amount of tax due; In cases where the tax payable is guaranteed by a financial institution, the customs authority will update the processing result on the system and notify the financial institution.

4. The origin certificate shall be submitted to the customs authority in the form of electronic data or paper documents converted to electronic format (scanned copy with digital signature confirmation) through the Electronic Data Processing System as stipulated in Clause 7 of Article 1 of Circular No. 39/2018/TT-BTC; In cases where the Certificate of Origin is issued on the National Single Window Portal, ASEAN Single Window, or issued on the website according to the announcement of the competent authority of the exporting country, the declarant is not required to submit it but must declare in accordance with Clause 1 of Article 11 of this Circular.

In cases where a paper customs declaration is filed, the declarant must submit one (01) copy of the origin certificate with the declarant's confirmation.

5. The declarant is responsible for retaining the original and authentic copies of the certificates of origin of goods and presenting them to the customs authority during post-clearance audits, specialized inspections, or customs inspections, or when the customs authority has doubts about the validity of the certificates of origin during the customs procedures.

In case the declarant cannot present the certificate of origin of goods, the customs authority shall conduct verification and handle the situation according to Article 19 of this Circular.

6. In cases where a guarantee is applied as prescribed in Clause 1 and Clause 3 of this Article, the guarantee shall be implemented in accordance with Article 43 of Circular No. 38/2015/TT-BTC and Clause 24 of Article 1 of Circular No. 39/2018/TT-BTC.

Article 13. Submission of Additional Certificates of Origin for Imported Goods in Special Cases

1. At the time of registering the customs declaration, if the declarant has not submitted the certificate of origin of goods, they may submit it subsequently for consideration to apply the special preferential tariff rate in the following cases:

a) In the case of change in the purpose of use of goods: imported goods that are exempt from import duties or subject to tax exemption, or have been granted tax exemption or duty-free treatment under the quota tariff rate, or have been cleared or released but later changed their status regarding non-duty-bearing or tax-exempt purposes, or have been converted to the quota tariff rate; imported raw materials or components intended for processing or production of export goods and temporarily imported goods for re-export that have been cleared or released but later changed their purpose of use or domestic consumption;

b) In the case of change in the commodity code of goods: through post-clearance audits, specialized inspections, or other operational tasks, the customs authority re-determines the commodity code or the declarant discovers a change in the commodity code leading to a change in the import duty compared to the time of customs procedures. If the change in the commodity code affects the origin criteria stated on the certificate of origin, it shall be handled according to Article 16 of this Circular;

c) In the case of goods changing from investment incentive objects to non-investment incentive objects: through post-clearance audits, specialized inspections, or customs inspections, the customs authority determines that the goods do not qualify as investment incentive objects or the declarant discovers that the goods do not qualify as investment incentive objects, leading to a change in the import duty liability.

2. For goods changing the purpose of use as specified in point a, Clause 1 of this Article, if at the time of registering the new customs declaration, the imported goods fall within the list of goods subject to anti-dumping measures as announced by the Minister of Industry and Trade, the declarant must declare and pay additional taxes corresponding to the anti-dumping measures applied.

3. Time for submitting additional certificates of origin:

a) In the case of goods specified in point a, Clause 1 of this Article: the time for submitting additional certificates of origin is the time when the declarant processes the change in the purpose of use. The additional certificates of origin must still be valid at the time of the initial customs procedure unless otherwise provided in Free Trade Agreements to which Vietnam is a party;

b) In the case of goods specified in points b and c, Clause 1 of this Article: the time for submitting additional certificates of origin is five working days from the date the customs authority issues the conclusion of post-clearance audit, specialized inspection, or customs inspection, or when the declarant discovers that the imported goods do not qualify as investment incentive objects or there are errors in the commodity code compared to the time of import declaration. The additional certificates of origin must still be valid at the time of the initial customs import procedure unless otherwise provided in Free Trade Agreements to which Vietnam is a party.

Article 14. Refusal of Origin Certification Documents for Imported Goods

The customs authority shall refuse origin certification documents for imported goods in the following cases:

1. The declarant submits supplementary origin certification documents beyond the time limit prescribed in Article 12 of this Circular.

2. Imported goods have been issued with origin certification documents by the competent authority of the exporting country, which has notified the cancellation of such origin certification documents or non-compliance with the origin criteria as stipulated by the exporting country.

Article 15. Verification of Origin Certification Documents for Imported Goods

1. In cases where goods are imported from countries, groups of countries, or territories that have special preferential agreements on import tariffs in their trade relations with Vietnam, the customs authority shall base its verification on the rules of origin specified in the Circular guiding the Free Trade Agreements issued by the Ministry of Industry and Trade, to check and compare the information declared on the certificate of origin, the documents in the customs declaration file, and the actual inspection results of the goods (if available) to determine the validity of the certificate of origin.

Where the origin certification document is issued through the National Single Window Portal, ASEAN Single Window, or the electronic website announced by the competent authority of the exporting country, the customs authority shall verify the validity of the origin certification document issued through the National Single Window Portal, ASEAN Single Window, or the electronic website to determine the applicable preferential tariff rate and update the search information and verification results on the customs declaration form.

2. For self-certification origin documents

In cases where the declarant submits self-certification origin documents in accordance with the Free Trade Agreements to which Vietnam is a party, the customs authority shall base its verification on the Circular guiding the Free Trade Agreements issued by the Ministry of Industry and Trade, to check and compare the information declared on the self-certification origin document, the documents in the customs declaration file, and the actual inspection results of the goods (if available) to determine the validity of the document. Specifically, for self-certification origin documents under the CPTPP Agreement, they must contain the minimum information as stipulated in Appendix VI attached to this Circular.

For self-certification origin documents where the Free Trade Agreement to which Vietnam is a party provides an electronic website for checking and comparing, the customs authority shall verify the exporter's identification number eligible to issue self-certification origin documents against the electronic website to determine the validity of the document and update the search information and verification results on the customs declaration form.

3. In cases where goods are imported from countries, groups of countries, or territories without special preferential agreements on import tariffs in their trade relations with Vietnam, the certificate of origin must contain the following minimum information:

a) Exporter

b) Importer

c) Means of transport

d) Description of goods, commodity code

đ) Quantity, weight, or volume of goods

e) Country, group of countries, territory of origin of goods

g) Date/month/year of issuance of the certificate of origin

h) Signature of the authorized person and the issuing authority of the certificate of origin

In cases where the certificate of origin is issued electronically, the customs authority shall verify the validity of the certificate of origin on the electronic website or other means indicated on the certificate of origin.

4. Refusal of Origin Certification Documents

a) During the verification process of origin certification documents as stipulated in Clause 1, Clause 2, and Clause 3 of this Article, if the customs authority has sufficient grounds to determine that the origin certification document is invalid or the exporter or producer does not cooperate in verifying the origin as required by point c, Clause 1, Article 21 of this Circular, then it shall refuse the document and handle it as follows:

- For goods specified in point a, Clause 1, Article 10 of this Circular: imported goods must be subject to the applicable preferential import tariff or general import tariff and be cleared according to regulations;

- For goods specified in points b and c, Clause 1, Article 10 of this Circular: the goods will not be cleared and will be handled according to the provisions of the law;

- For goods specified in point d, Clause 1, Article 10 of this Circular: imported goods must be subject to the tariff level determined by the Ministry of Industry and Trade and be cleared according to regulations.

Specifically, for origin certification documents under the CPTPP Agreement, the refusal shall be carried out in accordance with the provisions of point c of this clause.

b) The customs authority shall notify the declarant via the Electronic Data Processing System or in writing about the refusal of the origin certification document or directly mark the reason for refusal on the origin certification document and return it to the declarant so that the declarant can contact the issuing authority, organization, or producer of the origin certification document;

c) For origin certification documents under the CPTPP Agreement, before making a decision to refuse the origin certification document for imported goods, the General Department of Customs shall notify the content of the verification results to the importer, exporter, or producer or the issuing authority of the origin certification document that provided the verification information. The exporter or producer or the competent authority of the exporting country must provide additional relevant information on the origin of the goods within a maximum period of 90 days from the date of notification by the General Department of Customs;

d) Within five working days from the date of receipt of the refusal notice from the customs authority, the declarant must declare additional taxes according to the guidance of the customs authority. If the declarant fails to declare additional taxes within the aforementioned period, the customs authority shall impose a tax assessment or handle the matter according to the provisions of the law.

5. In case the declarant submits a certificate of origin for the entire consignment but only imports part of the consignment, the customs authority accepts the certificate of origin for the actual imported goods; the remaining portion, if subsequently imported by the declarant and consistent with the quantity stated on the certificate of origin, shall be accepted by the customs authority.

6. Where the actual quantity, weight, or volume of imported goods exceeds that stated on the certificate of origin, provided it does not affect the validity of the certificate of origin, the customs authority will grant preferential treatment for the portion of goods corresponding to the quantity, weight, or volume stated on the certificate of origin. For the excess portion, if the declarant submits additional certificates of origin within the validity period of the certificate of origin and such additional certificates are consistent with the quantity of goods stated on the certificate of origin, they shall be accepted for preferential treatment.

7. The customs authority accepts the certificate of origin for applying the special preferential tariff rate when the commercial invoice is issued by a third party. The customs authority verifies and cross-checks information about the name, country, group of countries, or region of the third-party company issuing the commercial invoice on the certificate of origin and the commercial invoice to determine compliance and validity according to the Free Trade Agreement to which Vietnam is a member.

8. Minor discrepancies or differences that do not affect the validity of the certificate of origin include:

The customs authority accepts the certificate of origin in cases where there are minor errors or differences between the information declared on the certificate of origin and other documents in the customs declaration if these errors or differences correspond to the actual imported goods, including:

a) Typographical or typing errors that do not alter the declared content on the certificate of origin;

b) Differences in marking methods in the boxes on the certificate of origin form: machine-marked or hand-marked, marked with "x" or "√";

c) Minor differences between the signature on the certificate of origin and the signature sample;

d) Minor differences in units of measurement on the certificate of origin and other documents in the customs declaration (such as the customs declaration form, invoices, transport documents);

đ) Differences in the size of the paper of the certificate of origin submitted to the customs authority compared to the standard certificate of origin form;

e) Differences in ink color of the declared content on the certificate of origin;

g) Differences in commodity codes: matching at the six-digit subheading level but differing at the eight-digit level;

h) Differences in the name and number of the voyage due to changes in the means of transport;

i) Minor differences in the description of goods on the certificate of origin and other documents;

k) Other minor differences agreed upon in international treaties to which Vietnam is a member as announced by the General Department of Customs;

9. Where the declarant has declared and submitted a notification of the pre-determined origin of imported goods, the customs authority checks and cross-references the information on the pre-determined origin notification during the verification of the certificate of origin according to Clauses 1, 2, and 3 of this Article.

Article 16. Handling when there is a difference in commodity code on the origin certificate for imported goods and the commodity code on the customs declaration in certain special cases

1. In the case where the origin criterion declared on the origin certificate for goods is pure origin (WO), the difference in commodity codes does not affect the validity of the origin certificate for goods, the customs authority accepts the origin certificate for goods in the absence of any other doubt about the accuracy of the information declared on the origin certificate for goods.

2. In the case where the origin criterion declared on the origin certificate for goods is wholly produced from originating materials (PE or RVC100%), the difference in commodity codes does not affect the validity of the origin certificate for goods (except in cases where the origin criterion applied according to the commodity code on the customs declaration must be WO), the customs authority accepts the origin certificate for goods in the absence of any other doubt about the accuracy of the information declared on the origin certificate for goods.

In the case where the origin criterion declared on the origin certificate for goods is wholly produced from originating materials (PE or RVC100%) while the origin criterion applied to the goods according to the commodity code on the customs declaration is WO, the imported goods do not meet the origin criterion, the customs authority rejects the origin certificate for goods in accordance with the regulations. In the case where the Free Trade Agreement stipulates that goods produced entirely within the territory of a member country from materials of origin of one or more other member countries are goods of origin, the difference in commodity codes does not affect the validity of the origin certificate for goods, the customs authority accepts the origin certificate for goods in the absence of any other doubt about the accuracy of the information declared on the origin certificate for goods.

3. In the case where the goods according to the commodity code on the customs declaration have the same origin criterion as the origin criterion declared on the origin certificate for goods, which is specific production process (SP), the difference in commodity codes does not affect the validity of the origin certificate for goods, the customs authority accepts the origin certificate for goods in the absence of any other doubt about the accuracy of the information declared on the origin certificate for goods. In the case where they are not the same specific production process, the customs authority verifies the validity of the origin certificate for goods in accordance with Article 19 of this Circular.

4. In the case where the goods according to the commodity code on the customs declaration have the same origin criterion as the origin criterion declared on the origin certificate for goods, which is changeable commodity code (CTC) or added value rate (RVC), the declarant may provide evidence proving that the goods satisfy the CTC or RVC criteria respectively, or the authority has sufficient information to determine that the goods according to the declared commodity code on the customs declaration still satisfy the CTC origin criterion, then the difference in commodity codes does not affect the validity of the origin certificate for goods, the customs authority accepts the origin certificate for goods in the absence of any other doubt about the accuracy of the information declared on the origin certificate for goods. Evidence includes:

a) Production process of imported goods: 01 copy;

b) Detailed list of material codes, input materials, output products in the case of goods declaring the CTC criterion: 01 copy;

c) Declaration form of production costs proving that the goods meet the RVC criterion in the case of goods declaring the RVC criterion: 01 copy.

Within 10 days from the date the customs authority requests, if the declarant does not provide the evidence or provides the evidence but the customs authority does not have sufficient basis to determine whether the goods according to the commodity code on the customs declaration still satisfy the corresponding CTC or RVC origin criteria, the customs authority will verify in accordance with Clause 4, Article 19 of this Circular.

5. In the case where the goods according to the commodity code on the customs declaration have a different origin criterion than the origin criterion declared on the origin certificate for goods in the following specific cases, the customs authority verifies the validity of the origin certificate for goods in accordance with Article 19 of this Circular:

a) The origin criterion declared on the origin certificate for goods is RVC while the origin criterion according to the commodity code on the customs declaration is CTC or vice versa;

b) The origin criterion declared on the origin certificate for goods is SP while the origin criterion according to the commodity code on the customs declaration is RVC or CTC.

Article 17. Inspection of Back-to-Back Certificate of Origin and Non-Change of Origin Certificate

1. The customs authority accepts the Back-to-Back Certificate of Origin issued in cases where imported goods are transported through one or more intermediate countries to Vietnam or the Non-Change of Origin Certificate issued by the competent authority of the country allowing transit of goods.

For the case stipulated in point a, Clause 1, Article 10 of this Circular, the customs authority accepts the Back-to-Back Certificate of Origin on condition that the Back-to-Back Certificate of Origin is issued by an intermediate country which is a member of the Free Trade Agreement.

2. Information about the origin of goods must be fully reflected in the criteria on the Back-to-Back Certificate of Origin. The inspection of the Back-to-Back Certificate of Origin shall be carried out as with the certificate of origin documents prescribed in Article 15 of this Circular.

Article 18. Inspection of Direct Transport Conditions

1. The following cases are considered direct transport, except where otherwise provided for in international treaties to which Vietnam is a party:

a) Direct transportation from the territory of the exporting country, group of countries, or region to the territory of the importing country, group of countries, or region;

b) Goods transported through one or more countries, groups of countries, or regions as specified in Clause 2 of this Article must satisfy the following conditions:

- Transit is necessary due to geographical reasons or directly related transport requirements;

- Goods do not participate in commercial transactions or consumption in the transit country, group of countries, or region;

- Goods do not undergo any process other than unloading and reloading or those necessary to maintain the goods in good condition.

2. Cases requiring submission of documents proving direct transport to the Customs Sub-department where the customs declaration is registered:

a) Goods imported as prescribed in point a, Clause 1, Article 10 of this Circular, transported through the territory of a country, group of countries, or region that is not a member of the Free Trade Agreement;

b) Goods imported as prescribed in points b, c, d, Clause 1, Article 10 of this Circular, transported through the territory of an intermediate country, group of countries, or region, which is neither the exporting country, group of countries, or region nor the importing country, group of countries, or region.

3. Documents Proving Direct Transport:

Except where otherwise provided for in the Free Trade Agreement to which Vietnam is a party or where goods remain in their original container sealed by the carrier, the declarant must submit one of the following documents to the customs authority to prove compliance with the direct transport conditions:

a) A document issued by the customs authority of the transit country, group of countries, or region confirming that the goods are under the supervision of that customs authority and have not been processed for domestic importation: one copy;

b) Confirmation issued by the entity or organization issuing the bill of lading for the imported consignment, proving that the transit of goods is necessary due to geographical reasons or directly related transport requirements; goods do not participate in commercial transactions or consumption in the transit country, group of countries, or region; goods do not undergo any process other than unloading and reloading or those necessary to maintain the goods in good condition. In cases where confirmation is issued by a subsidiary, branch, or agent of the transportation company or organization issuing the bill of lading in Vietnam, a power of attorney from the main transportation company is also required: one copy;

c) Confirmation issued by the ship owner, operator, charterer, or captain proving that the transit of goods is necessary due to geographical reasons or directly related transport requirements: one copy;

d) In cases where goods are transported in the same container, with the container number and seal number unchanged from when loaded onto the means of transport at the loading port of the exporting country, group of countries, or region until imported into Vietnam, the customs authority may accept the transport document proving direct transport as the bill of lading and information retrieved from the Cargo Manifest showing the container number and seal number unchanged;

e) In cases where goods are transported via multiple air segments, the declarant provides complete master air waybills (MAWB) for each segment and house air waybills (HAWB), with the HAWB indicating that the goods were transported from the export loading point to the unloading point of the importing country.

In cases where the electronic data processing system has not met the requirements or is malfunctioning, the declarant submits paper copies of the above documents.

The customs authority inspects and cross-checks the documents provided by the declarant under this clause with the information in the customs file to determine the integrity of the goods during transportation.

Article 19. Verification of the origin of imported goods

1. In cases where the content of information on the certificate of origin of the goods does not match the declaration content of the declarant, the customs declaration forms, other documents in the customs dossier, and the results of actual inspection (if any), the Customs Sub-Department at the place of registration of the customs declaration shall request the declarant to explain and prove the inconsistent content of the certificate of origin.

Within five working days from the date the customs authority requests, if the declarant does not provide an explanation or provides an explanation but it is insufficient to determine the validity of the certificate of origin, the customs authority shall conduct verification according to Clause 4 of this Article.

2. In cases where there is suspicion regarding the origin criteria on the certificate of origin, the Customs Sub-Department at the place of registration of the customs declaration shall request the declarant to submit copies of the following documents for proof:

a) The production process of the imported goods;

b) A declaration of production costs according to Model II in the Appendix;

c) In cases where the "Percentage Value" origin criterion is applied, submit invoices and purchase-sale documents for raw materials and components;

d) Detailed lists of input raw materials and components, and output products for cases where the "Change of Harmonized System Code" origin criterion is applied.

Within ten days from the date the customs authority requests, if the declarant does not submit the required documents for proof or submits them but the customs authority still lacks sufficient basis to determine the validity of the certificate of origin, or if the declarant requests the customs authority to conduct verification, the customs authority shall conduct verification according to Clause 4 of this Article.

In cases where the Electronic Data Processing System cannot meet the requirements or has errors, the customs authority shall send a written request and the declarant shall submit paper copies of the above documents.

3. In cases where there is doubt about the validity of the certificate of origin, the customs authority shall conduct verification according to Clause 4 of this Article.

4. For cases requiring verification under Clauses 1, 2, and 3 of this Article, within five working days, the Provincial Customs Department shall report and propose to the General Department of Customs to send a letter with requested verification information to the issuing authority or organization of the exporting country or exporter, producer, or customs authority of the exporting country to verify the authenticity of the certificate of origin or the accuracy of the related origin information.

5. If the verification result from the issuing authority or organization of the certificate of origin or the producer or exporter who issued the certificate of origin or the customs authority of the exporting country is insufficient to determine the origin of the imported goods, the General Department of Customs shall conduct an inspection at the production facility of the producer in the exporting country, group of countries, or region according to Article 20 of this Circular.

6. The verification process (including direct inspections in the exporting country, group of countries, or region and issuing a conclusion notification) shall be completed within one hundred eighty (180) days from the date the General Department of Customs sends the verification request letter, except when the Free Trade Agreement that Vietnam is a member of specifies a longer verification period.

If no verification result is received within this period, the customs authority shall reject the certificate of origin according to Clause 4 of Article 15 of this Circular. After rejection, if the customs authority receives a verification result notification and the certificate of origin is still valid or the issuing authority or organization or producer or exporter provides detailed explanations for the issues raised by the customs authority, the customs authority may accept the certificate of origin.

7. During the waiting period for verification results, the declarant shall pay taxes at the rate specified in Point b.1 Clause 1 and Point b.1 Clause 3 of Article 12 of this Circular. In cases where verification of origin occurs during post-clearance audit, specialized inspection, or customs inspection, during the waiting period for verification results, the goods shall be subject to the import tariff rate applied at the time of customs procedures.

8. In cases where the customs authority has grounds to suspect the accuracy of the documents and the application for confirmation of origin or lacks sufficient basis to determine the pre-import origin of the goods, the General Department of Customs may conduct an inspection at the production facility of the producer in the exporting country, group of countries, or region according to Article 20 of this Circular.

9. In cases where there is a request from the customs authorities of other countries or where inspections must be conducted according to international treaties that Vietnam is a member of, the General Department of Customs may cooperate with the Ministry of Industry and Trade to conduct inspections at the production facilities of producers in the exporting country, group of countries, or region according to Article 20 of this Circular.

Article 20. On-site inspection at the exporting country, group of countries, or territory

1. Prior to conducting on-site inspections at the exporting country, group of countries, or territory, the General Department of Customs shall undertake the following:

a) Send a notification document regarding the plan for on-site inspections at the exporting country, group of countries, or territory to the exporter or manufacturer whose factory will be directly inspected; the issuing authority of the export origin certificate of the exporting country, group of countries, or territory that will be directly inspected; the customs authority of the country, group of countries, or territory where the direct inspection will take place; and the importer with goods requiring inspection; while requesting the parties to provide relevant files and documents related to the consignment to be verified.

b) Announce the inspection plan including the following contents: name and address of the exporter or manufacturer whose factory will be inspected; name and address of the issuing authority of the export origin certificate of the exporting country, group of countries, or territory that will be directly inspected; name and address of the customs authority of the country, group of countries, or territory where the direct inspection will take place; name and address of the importer; expected date of inspection; scope of inspection; content of inspection; name and position of the inspector.

2. The General Department of Customs shall carry out the inspection after receiving the approval document from the exporter or manufacturer whose factory will be directly inspected, or from the issuing authority of the export origin certificate of the exporting country, group of countries, or territory, or from the customs authority of the country, group of countries, or territory where the direct inspection will take place.

3. Within thirty (30) days from the date the customs authority sends the notification document about the inspection plan at the exporting country but does not receive the approval document from the exporter or manufacturer or the authorized issuing authority of the export origin certificate of the exporting country, group of countries, or territory, or from the customs authority of the country, group of countries, or territory, the customs authority shall refuse the export origin certificate according to Clause 4, Article 15 of this Circular.

4. In cases where the participation of the Ministry of Industry and Trade is necessary when verifying the origin of imported goods, the General Department of Customs shall report to the Ministry of Finance to issue a document requesting the Ministry of Industry and Trade to participate in the verification and inspection of the origin at the exporting country.

Article 21. Handling Results of Verification and Inspection of Export Origin Documents

1. The customs authority shall base its determination of the authenticity of the export origin certificate on the results of the inspection, verification, and explanation provided by the declarant, the issuing authority of the export origin certificate, or the producer or exporter, or the results of the on-site inspection at the exporting country, group of countries, or territory:

a) If the declarant provides an explanation or proof document for the origin of the imported goods, or if the results of the verification and inspection of the origin of the goods, along with the detailed explanation and supporting documents provided by the issuing authority of the export origin certificate or the producer or exporter, sufficiently clarify the issues raised by the customs authority, then the customs authority has sufficient grounds to determine that the origin of the goods is valid and shall accept the export origin certificate.

b) If the results of the verification and inspection of the origin of the goods, along with the explanations and supporting documents provided by the declarant or the issuing authority or the producer or exporter, do not sufficiently detail and clarify the issues raised by the customs authority, then the customs authority lacks sufficient grounds to determine the origin of the goods and shall refuse the export origin certificate according to Clause 4, Article 15 of this Circular.

c) If the exporter or producer fails to provide documentation, data, or proof documents for the origin of the goods, does not allow access to the factory or production process, or engages in other obstructive behavior leading to the inability to conduct a direct verification, the customs authority shall refuse the export origin certificate according to Clause 4, Article 15 of this Circular.

2. The customs authority shall notify the importer, exporter, or producer, or the issuing authority of the export origin certificate, or the customs authority of the exporting country of the results of the inspection and handling through the Electronic Data Processing System or by written document.

Article 22. Deduction and Carryover of the Certificate of Origin for Goods

1. In cases where a consignment of goods is brought from a bonded warehouse to the domestic market for multiple importations or where a consignment of goods under the same contract and commercial invoice is imported in multiple shipments, the certificate of origin may be used to establish a deduction and carryover record form according to Model VII attached to this Circular for each importation.

2. The Customs Sub-department that registers the first declaration for import shall establish the deduction and carryover record form and hand it over to the declarant for presentation to the customs authority for deduction and carryover procedures until the quantity of goods recorded on the form and the certificate of origin is exhausted.

Chapter V

IMPLEMENTING PROVISIONS

Article 23. Effectiveness of Implementation

1. This Circular takes effect from July 15, 2023 and replaces the following Circulars:

a) Circular No. 38/2018/TT-BTC dated April 20, 2018 issued by the Minister of Finance on the determination of the origin of exported and imported goods;

b) Circular No. 62/2019/TT-BTC dated September 5, 2019 issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 38/2018/TT-BTC dated April 20, 2018 issued by the Minister of Finance on the determination of the origin of exported and imported goods;

c) Circular No. 47/2020/TT-BTC dated February 27, 2020 issued by the Minister of Finance on the time limit for submitting certificates of origin for imported goods and the format of certificates of origin for imported goods during the period affected by the Coronavirus disease;

d) Circular No. 07/2021/TT-BTC dated January 25, 2021 issued by the Minister of Finance on the time limit for submitting certificates of origin for imported goods under the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union.

2. For imported goods that must submit certificates of origin announced by specialized management ministries before this Circular takes effect, they shall continue to implement according to the announcements of the specialized management ministries.

3. During implementation, if 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./.

Appendix I

(Issued together with Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Minister of Finance)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

APPLICATION FOR PRIOR DETERMINATION OF THE ORIGIN OF EXPORTED AND IMPORTED GOODS

RESPECTED: General Department of Customs

A. Organization or individual requesting prior determination of origin:

B. Exporter/Importer organization or individual:

C. Production, processing, assembly facility:

D. Goods for which prior determination of origin is requested:

E. Documents attached:

Case 1: For consignments of exported or imported goods not yet determined for origin

...(name of organization or individual requesting prior determination of origin) hereby commits that the goods mentioned in Section D are intended for export or import, have not been previously determined for origin at the time of submission of the Application, and are not included in the list of prohibited or temporarily suspended exports or imports as stipulated by law.

Case 2: For consignments of exported or imported goods with identical information to those already determined for origin

...(name of organization or individual requesting prior determination of origin) hereby commits that the goods mentioned in Section D have identical information to those already determined for origin and notified through Notification No....dated...by the General Department of Customs.

...(name of organization or individual requesting prior determination of origin) is responsible for the accuracy of the contents of the Application and accompanying documents under the law./.

Seal Registration Certificate

(Issued together with Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Minister of Finance)

PRODUCTION COST DECLARATION FORM

Note:

- For domestic original materials with Vietnamese origin, provide a confirmation certificate or sales invoice from the domestic supplier.

- In cases where raw materials are combined from Member States of the Agreement, provide proof of origin certificates or purchase invoices, supporting documents.

- The "de minimis" rate is calculated according to the formula prescribed in the Circular on the Origin of Goods issued by the Ministry of Industry and Trade and other Circulars stipulating rules of origin in Free Trade Agreements to which Vietnam is a party.

 

 

ANNEX III

(Issued together with Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Minister of Finance)

||| EXPORT ORIGIN DECLARATION FORM OF DOMESTIC PRODUCER/RAW MATERIAL SUPPLIER

Name of producer: Company...

Business Registration Number: ...

Quantity: ...

Value (FOB): ... USD

VAT Invoice: ...

(Name of domestic producer/raw material supplier) confirms that the raw materials/goods (1)... (Description of goods, 6-digit HS code) declared in this document were produced at our company's factory located at (2)...Vietnam, of Vietnamese origin and meet the criteria for origin (3)...as specified in the Chapter on Rules of Origin of Goods in (4)......

The company commits that the information declared above is accurate and assumes legal responsibility for the information provided.

 REGULATIONS ON THE CERTIFICATE DESIGN FOR OUTSTANDING RURAL INDUSTRIAL PRODUCTS

(Issued together with Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Minister of Finance)

Pursuant to …;

Regarding the inspection of the origin of goods at … (3)

DIRECTOR OF CUSTOMS DEPARTMENT ... (1)

Pursuant to the Law on Customs No. 54/2014/QH13 June 23, 2014;

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

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

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

Considering the proposal of …(4),

DECISION:

Article 1. Inspecting the declaration of origin of goods at …(3);

Inspection period: …

The inspection period is … days, starting from the date of announcement of the Inspection Decision.

Article 2. Establish an inspection team consisting of the following individuals:

1...Team Leader;

2…Deputy Team Leader (if applicable);

3…team member;

Article 3. Content of inspection …(5)

Article 4. This Decision takes effect from the date of signature. Those named in Article 2 and related agencies, organizations, and individuals are responsible for implementing this Decision./.

____________________

(1) Name of the authority issuing the inspection decision.

(2) Abbreviation of the name of the authority issuing the inspection decision.

(3) Name of the entity subject to inspection.

(4) Head of the agency or unit proposing the inspection (if applicable).

(5) Inspect at the production facility to determine the origin of exported goods.

Appendix V

(Issued together with Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Minister of Finance)

LIST

IMPORTED GOODS MUST SUBMIT CERTIFICATES OF ORIGIN TO CUSTOMS AUTHORITIES

Appendix VI

(Issued together with Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Minister of Finance)

MINIMUM REQUIREMENTS FOR INFORMATION IN SELF-CERTIFICATES OF ORIGIN UNDER THE CPTPP AGREEMENT

Certificates of origin of goods under the CPTPP Agreement must contain the following minimum information:

1) Exporter or producer: clearly state whether the certifier is the exporter or the producer;

2) Name, address (including country), telephone number, and email address of the certifier;

3) Name, address (including country), telephone number, and email address of the exporter if the exporter is not the certifier;

This information is not required if the producer issues the certificate of origin and does not have the exporter's information. The exporter's address is the place of export of goods within a member state. the CPTPP Agreement;

4) Name, address (including country), phone number, and email address of the producer if the producer is not the certifier or exporter, or if there are more than one producers, write "Various" ("Many producers") or provide a list of producers. If information needs to be kept confidential, write "Available upon request by the importing authorities" ("Provided upon request by the competent authority of the importing Party"). The address of the producer must be the place of production of the goods within a member state. the CPTPP Agreement;

5) Name, address, email address, and phone number of the importer (if available). The address of the importer must be within a member state. the CPTPP Agreement;

6) Description and HS code of the goods;

Clearly state the description and six-digit HS code of the goods: The description must correspond to the certified origin goods. In case the certificate of origin is used for an import shipment, the relevant invoice number related to the export (if known) must be specified.

7) Origin criteria: Specify the specific origin criteria that the goods meet;

8) Validity period (Blanket Period)

In the case of using a certificate of origin for multiple identical shipments, the certificate of origin shall indicate the application period but not exceeding twelve months;

9) Date and authorized signature:

The certificate of origin must be signed by the certifier, dated, and accompanied by the declaration: I hereby confirm that the goods described in this document meet the origin requirements and the information contained herein is accurate and true. I am responsible for proving this declaration and agree to retain and produce supporting documents for verification upon request or during an audit at the premises.

Appendix VII

(Issued together with Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Minister of Finance)

CERTIFICATE OF ORIGIN REBATE FOLLOW-UP FORM

1. C/O model …; reference number: …; date issued: …/…/…..; issuing authority: …

2. Name of importing organization or individual: …; Tax code: …

……………………………………………………………………………….……………………..