Circular No. 37/2009/TT-BTC guiding the non-collection of fees for the issuance of certificates of origin (C/O)

Circular No. 37/2009/TT-BTC stipulates that there will be no collection of fees for the issuance of certificates of origin (C/O) for export products from March 1, 2009, abolishing previous decisions on fee levels.

Document No.37/2009/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated27/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date26/02/2009
Effective date01/03/2009
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 37/2009/TT-BTC stipulates that there will be no collection of fees for the issuance of certificates of origin (C/O) for export products from March 1, 2009, abolishing previous decisions on fee levels.

Scope of application

Authorities, organizations, and individuals involved in issuing and receiving Certificates of Origin (C/O) for export products.

Key points

  • There will be no collection of fees for the issuance of certificates of origin (C/O) for export products from March 1, 2009.
  • Abolish Decision No. 50/2008/QD-BTC and Decision No. 75/2008/QD-BTC on the level of fees for the issuance of certificates of origin (C/O).
  • This Circular takes effect from March 1, 2009.

🌐 Social impact of this document

  • Reducing costs for exporting enterprises, helping to alleviate financial burdens.
  • Increasing facilitation in import-export processes, promoting international trade.

❓ Frequently asked questions

Is the non-collection of fees for the issuance of certificates of origin applicable to all export products?

Yes, this Circular stipulates that there will be no collection of fees for all export products.

When does this Circular take effect?

This Circular takes effect from March 1, 2009.

Are previous decisions on the level of fees for the issuance of certificates of origin still valid?

No, Decisions No. 50/2008/QD-BTC and No. 75/2008/QD-BTC have been abolished according to this Circular.

Which authorities are responsible for implementing this Circular?

Authorities, organizations, and individuals involved in issuing and receiving Certificates of Origin (C/O) for export products.

How does the non-collection of fees affect businesses?

This is a significant benefit for businesses, helping to reduce costs and increase facilitation in import-export processes, promoting international trade activities.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 37/2009/TT-BTC
HA NOI, February 26, 2009

CIRCULAR

GUIDELINES ON THE NON-COLLECTION OF FEES FOR CERTIFICATES OF ORIGIN (C/O) (C/O)

_______________________

BASED ON THE ORDINANCE ON FEES AND CHARGES dated August 28, 2001;

BASED ON THE DECREE NO. 57/2002/NĐ-CP dated June 3, 2002, AND THE DECREE NO. 24/2006/NĐ-CP dated March 6, 2006 OF THE GOVERNMENT AMENDING AND SUPPLEMENTING SOME ARTICLES OF THE DECREE NO. 57/2002/NĐ-CP dated June 3, 2002 OF THE GOVERNMENT PROVIDING DETAILS ON THE IMPLEMENTATION OF THE ORDINANCE ON FEES AND CHARGES;

BASED ON THE DECREE NO. 118/2008/NĐ-CP dated November 27, 2008 OF THE GOVERNMENT PROVIDING THE FUNCTIONS, TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

TO IMPLEMENT THE DIRECTIVES OF THE PRIME MINISTER AS STATED IN THE OFFICE OF THE GOVERNMENT'S LETTER NO. 1131/VPCP-KTTH DATED FEBRUARY 23, 2009 REGARDING THE NON-COLLECTION OF FEES FOR ISSUING C/O;

THE MINISTRY OF FINANCE GUIDES THE NON-COLLECTION OF FEES FOR CERTIFICATES OF ORIGIN (C/O) AS FOLLOWS:

Article 1. NO FEES SHALL BE COLLECTED FOR CERTIFICATES OF ORIGIN (C/O) (INCLUDING FORMS A, D, E, S, AK, KIMBERLEY PROCESS CERTIFICATION SCHEME CERTIFICATE, AND OTHER TYPES OF C/O) FOR EXPORTED PRODUCTS.

Article 2. THIS CIRCULAR APPLIES TO THE ISSUE OF CERTIFICATES OF ORIGIN FOR EXPORTED PRODUCTS FROM MARCH 1, 2009. RESOLUTIONS NO. 50/2008/QĐ-BTC DATED JULY 11, 2008 AND NO. 75/2008/QĐ-BTC DATED SEPTEMBER 10, 2008 AMENDING AND SUPPLEMENTING SOME PROVISIONS OF RESOLUTION NO. 50/2008/QĐ-BTC DATED JULY 11, 2008 OF THE MINISTER OF FINANCE REGULATING THE LEVEL OF FEES, COLLECTION, PAYMENT, MANAGEMENT, AND USE OF FEES FOR CERTIFICATES OF ORIGIN (C/O) ARE ABROGATED.

Article 3. Relevant agencies, organizations, and individuals are responsible for implementing this Circular./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

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