In which cases does the customs authority reject the certificate of origin for goods?
In what cases does the customs authority reject the certificate of origin for goods?
Based on the provisions of Article 14 of Circular 33/2023/TT-BTC, which stipulates the rejection of certificates of origin for imported goods as follows:
Rejection of Certificates of Origin for Imported Goods
The customs authority rejects the certificate of origin for goods in the following cases:
1. The customs declarant submits supplementary certificates of origin beyond the deadline stipulated in Article 12 of this Circular.
2. Imported goods have their certificates of origin issued by the competent authority of the exporting country revoked or do not meet the origin criteria as stipulated by the exporting country.
Thus, the customs authority rejects the certificate of origin for goods in the following cases:
- The customs declarant submits supplementary certificates of origin beyond the prescribed deadline.
- Imported goods have their certificates of origin issued by the competent authority of the exporting country revoked or do not meet the origin criteria as stipulated by the exporting country.
In what cases does the customs authority reject the certificate of origin for goods?
Which agencies or organizations have the authority to inspect and verify the origin of goods domestically for exported goods?
Based on Article 3 of Circular 39/2018/TT-BCT, it is stipulated:
Explanation of Terms
1. The domestic agencies or organizations with the authority to inspect and verify the origin of goods (hereinafter referred to as domestic competent authorities) include the Export and Import Department of the Ministry of Industry and Trade; the agencies and organizations issuing C/O; the agencies and organizations issuing the approval for self-certification of origin; the agencies and organizations receiving the registration of the origin certificate code.
2. The importing country's authorities competent to inspect and verify the origin of goods (hereinafter referred to as the importing country's competent authorities) include the customs authority of the importing country and other relevant authorities.
3. Inspecting the dossiers and certificates of origin of goods involves reviewing, cross-checking, and verifying the issued certificates of origin to ensure that goods comply with the origin rules.
4. Inspecting and verifying the origin of goods at production facilities involve verification at business locations, production sites, cultivation or fishing areas, and other locations to ensure that goods comply with the origin rules.
5. Requesting the inspection and verification of the origin of goods is a written request by the importing country’s competent authority or other domestic authorities requesting the provision of dossiers, certificates, and information related to the origin of goods suspected of being non-compliant or requesting coordination in the inspection and verification of the origin of goods.
The domestic competent authorities for inspecting and verifying the origin of goods are the Export and Import Department of the Ministry of Industry and Trade; the agencies and organizations issuing C/O; the agencies and organizations issuing approval for self-certification of origin; the agencies and organizations receiving the registration of the origin certificate code.
When is the inspection of issued origin certificates and documents conducted?
According to the provisions of Article 6 of Circular 39/2018/TT-BCT:
Cases of Inspecting Issued Certificates of Origin
The inspection of issued certificates of origin is conducted in the following cases:
1. The importing country's competent authority requests the inspection of goods’ origin.
2. The domestic competent authorities conduct inspections, risk management, and prevention of origin fraud.
3. Other domestic authorities request coordination when there is a reason to suspect or detect signs of origin fraud.
Thus, the inspection of issued certificates of origin is conducted in the following three cases:
- The importing country's competent authority requests the inspection of goods’ origin.
- The domestic competent authorities conduct inspections, risk management, and prevention of origin fraud.
- Other domestic authorities request coordination when there is reason to suspect or detect signs of origin fraud.
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