In which specific circumstances can the customs declarant conduct additional submission of proof of origin for imports in Vietnam?
- In which specific circumstances can the customs declarant conduct additional submission of proof of origin for imports in Vietnam?
- When is the time for additional submission of proofs of origin in specific circumstances?
- Under what circumstances do customs authorities in Vietnam reject proof of origin for imports?
In which specific circumstances can the customs declarant conduct additional submission of proof of origin for imports in Vietnam?
Additional submission of proof of origin for imports in specific circumstances is specified in Clause 1, Article 13 of Circular No. 33/2023/TT-BTC as follows:
Additional submission of proof of origin for imports in specific circumstances
1. If a proof of origin has not been submitted by the customs declarant when following procedures for registration of customs declaration, it may be additionally submitted for the purpose of claiming special preferential tariff rate in the following circumstances:
a) Goods are repurposed. To be specific: imported goods which are not subject to import duty or are eligible for exemption of import duty or tariff rates within the tariff quota have been released or granted customs clearance but there are changes in the quantity of goods not subject to import duty or the purpose of import duty exemption or application of tariff rates within the tariff quota; imported goods which are raw materials/supplies used for processing or production of goods to be exported or temporarily imported goods have been released or granted customs clearance but are repurposed or sold domestically;
b) There is a change in tariff classification. To be specific: the code of the imported goods is re-determined by the customs authority upon post-clearance inspection, specialized inspection or performance of other specialized operations or a change in tariff classification code is detected by the customs declarant, and thus the import duty is changed accordingly. In case a change in tariff classification affects the origin criterion specified in the proof of origin, provisions of Article 16 of this Circular shall apply;
c) The imported goods are no longer eligible for investment incentives. To be specific: the imported goods are found ineligible for investment incentives by the customs authority during the post-clearance inspection, specialized inspection or customs inspection or by the customs declarant himself, and thus the obligation to pay import duty is changed accordingly.
Thus, according to the above provisions, the customs declarant may conduct additional submission of proof of origin for imports in the following three specific circumstances:
- Goods are repurposed;
- There is a change in tariff classification;
- The imported good is no longer eligible for investment incentives.
In particular, with regard to a repurposed good, if, when following procedures for registration of a new customs declaration, the imported good is included in the Minister of Industry and Trade’s list of goods subject to trade remedies, the customs declarant shall additionally declare and pay import duty at the tariff rate specified in the relevant decision to impose trade remedies.
In which specific circumstances can the customs declarant conduct additional submission of proof of origin for imports in Vietnam?
When is the time for additional submission of proofs of origin in specific circumstances?
Pursuant to the provisions of Clause 3, Article 13 of Circular No. 33/2023/TT-BTC as follows:
Additional submission of proof of origin for imports in specific circumstances
…
3. Time for additional submission of proofs of origin:
a) Regarding a good specified in Point a Clause 1 of this Article: the proof of origin shall be additionally submitted when the customs declarant follows procedures for repurposing of the good. The proof of origin additionally submitted must be still valid when initiating customs procedures, unless otherwise prescribed in a FTA to which Vietnam is a signatory;
b) Regarding a good specified in Point b or c Clause 1 of this Article: the proof of origin shall be additionally submitted within 05 working days from the day on which the customs authority issues the record of post-clearance inspection, specialized inspection or customs inspection or the customs declarant finds that the imported good is ineligible for investment incentives or detects a change in tariff classification of the imported good. The proof of origin additionally submitted must be still valid when following customs procedures for imports, unless otherwise prescribed in a FTA to which Vietnam is a signatory.
Thus, the time for additional submission of proofs of origin in specific circumstances is determined as follows:
- In case goods are repurposed: the proof of origin shall be additionally submitted when the customs declarant follows procedures for repurposing of the goods.
- In case there is a change in tariff classification or imported good is no longer eligible for investment incentives: the proof of origin shall be additionally submitted within 05 working days from the day on which the customs authority issues the record of post-clearance inspection, specialized inspection or customs inspection or the customs declarant finds that the imported good is ineligible for investment incentives or detects a change in tariff classification of the imported good.
Under what circumstances do customs authorities in Vietnam reject proof of origin for imports?
Pursuant to Article 14 of Circular No. 33/2023/TT-BTC stipulating this content as follows:
Customs authorities in Vietnam may reject proofs of origin in the following circumstances:
- A proof of origin is additionally submitted after the deadline specified in Article 12 of Circular No. 33/2023/TT-BTC.
- The competent authority of the exporting country that issued the proof of origin notifies the invalidation of that proof of origin or that the imported goods supported by that proof of origin fails to meet the origin criterion of the exporting country.
Circular No. 33/2023/TT-BTC officially takes effect from July 15, 2023.
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