Chủ Nhật, 13 tháng 11, 2016

New Guidelines on the Time of Submission of C/O


The Ministry of Finance has issued Official Letter 12802/BTC-TCHQ provides for the time of submission of the Certificates of Origin (C/O).
Accordingly, the time of submission of the C/O forms (except C/O with VK form) is as follows:
– For paper customs declaration form, the original C/O must be submitted at the time of registration of customs declaration.
– For electronic customs declaration form, the original C/O must submitted at the time of submission of customs declaration.
The customs authorities only consider the C/O additional filling suggestion in the following cases:
– At the time of registration of the customs declaration, with the HS code declaration, the MFN tax rate is lower than or equal to the special preferential tax but after customs clearance, identifying that the MFN tax rate is higher than the special preferential tax rate;
– At the time of registration of customs declaration, goods that are subject to investment incentives are exempt from import tax but after the customs clearance, identifying that goods are not subject to investment incentives.
Official Letter 12802/BTC-TCHQ is issued in September 14th 2016.
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