What is the origin of goods? When are the cases that the proof of origin must be submitted to the customs authority of Vietnam?
Vietnam: What is the origin of goods?
Pursuant to the provisions of Clause 1, Article 3 of Decree 31/2018/ND-CP, as follows:
1. "Origin of good" means a country, group of countries or territory where such good has been wholly obtained or where the last substantial transformation has been carried out when more than one country, group of countries or territory is concerned in the production of the good.
2. "Preferential rules of origin" mean regulations on rules of origin applicable to goods subject to agreements on tariff preferences and non-tariff preferences.
3. "Non-preferential rules of origin" mean regulations on rules of origin applicable to goods other than those specified in Clause 2 of this Article and in case of application of such non-preferential commercial instruments as most-favored-nation treatment, anti-dumping and countervailing duties, safeguard measures, quantitative restrictions or tariff quotas, government procurement and trade statistics.
4. "C/O" means a documentary proof issued by an issuing authority of an exporting country, group of countries, or territory based on relevant regulations and requirements on origin, clearly identifying the origin of the good.
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Thus, according to the above provisions, the origin of good means a country, group of countries or territory where such good has been wholly obtained or where the last substantial transformation has been carried out when more than one country, group of countries or territory is concerned in the production of the good.
What is the origin of goods? When are the cases that the proof of origin must be submitted to the customs authority of Vietnam? (Image from the internet)
What are the documents certifying the origin of a product in Vietnam?
Pursuant to the provisions of Clause 1, Article 32 of the Law on Foreign Trade Management 2017 as follows:
Certification of origins of products
1. Documents certifying the origin of a product include:
a) A written certificate of origin or other equivalent forms issued to the trader by the competent authority;
b) A self-certification of origin issued by the trader in accordance with regulations in Clause 2 Article 34 of this Law.
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Thus, the documents certifying the origin of a product include:
- A written certificate of origin or other equivalent forms issued to the trader by the competent authority;
- A self-certification of origin issued by the trader in accordance with regulations in Clause 2 Article 34 of this Law.
When are the cases that the proof of origin must be submitted to the customs authority of Vietnam?
Pursuant to the provisions of Clause 1, Article 10 of Circular 33/2023/TT-BTC, as follows:
Submission of proof of origin for imports
1. The proof of origin must be submitted to the customs authority in the following cases:
a) The customs declarant wishes to claim special preferential tariff treatment for a good imported from a country, group of countries or territory that has entered into an agreement on preferential tariff treatment in trade relation with Vietnam or a good which is imported from a free trade zone into the domestic market and qualifies as originating good of a country, group of countries or territory that has entered into an agreement on preferential tariff treatment in trade relation with Vietnam;
b) The proof of origin of a good is required according to the announcement of Vietnam’s competent authorities to prove that the good is imported from a country, group of countries or territory that is not included in the Consolidated List enclosed with the Resolution of the United Nations Security Council;
c) The proof of origin is required for a good in the list in Appendix V enclosed herewith or according to the announcement of the relevant Ministry or regulatory authority to prove that the good is not imported from countries that pose a risk of causing harm to social safety, community health or environmental hygiene;
d) The imported good is included in the Minister of Industry and Trade’s list of goods subject to anti-dumping duty, countervailing duty, safeguard measures, tariff quotas, measures against evasion of trade remedies or limits on quantity of goods.
Thus, based on the above provisions, The proof of origin must be submitted to the customs authority in the following cases:
- The customs declarant wishes to claim special preferential tariff treatment for a good imported from a country, group of countries or territory that has entered into an agreement on preferential tariff treatment in trade relation with Vietnam or a good which is imported from a free trade zone into the domestic market and qualifies as originating good of a country, group of countries or territory that has entered into an agreement on preferential tariff treatment in trade relation with Vietnam;
- The proof of origin of a good is required according to the announcement of Vietnam’s competent authorities to prove that the good is imported from a country, group of countries or territory that is not included in the Consolidated List enclosed with the Resolution of the United Nations Security Council;
- The proof of origin is required for a good in the list in Appendix V enclosed herewith or according to the announcement of the relevant Ministry or regulatory authority to prove that the good is not imported from countries that pose a risk of causing harm to social safety, community health or environmental hygiene;
- The imported good is included in the Minister of Industry and Trade’s list of goods subject to anti-dumping duty, countervailing duty, safeguard measures, tariff quotas, measures against evasion of trade remedies or limits on quantity of goods.
Circular 33/2023/TT-BTC takes effect from July 15, 2023.
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