What are the cases of submission of proof of origin for imports in Vietnam?

Regarding this matter, LawNet would like to answer as follows:

1. What are the cases of submission of proof of origin for imports in Vietnam?

According to the provisions of Article 10 of Circular 33/2023/TT-BTC, the proof of origin must be submitted to the customs authority in the following cases:

(1) 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;

(2) 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;

(3) The proof of origin is required for a good in the list in Appendix V enclosed with Circular 33/2023/TT-BTC 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;

List of imported goods requiring submission of proofs of origin to customs authorities: Download

 (4) 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.

Note:

- The customs authority shall not request the customs declarant to submit the proof of origin if it is exempted under an international convention to which Vietnam is a signatory.

- If the customs declarant wishes to submit the proof of origin in a case other than those specified in Clause 1 of Article 10 of Circular 33/2023/TT-BTC when following customs procedures, the provisions of Article 11 of Circular 33/2023/TT-BTC shall apply.

2. Forms of proof of origin of goods in Vietnam

According to Clause 4, Article 10, Circular 33/2023/TT-BTC stipulating the forms of proof of origin:

- For a good specified in (1), either the certificate of origin (C/O) or origin declaration shall be submitted to the customs authority in accordance with the provisions of the relevant Free Trade Agreement (FTA);

- For a good specified in (2), (3) and (3), the customs declarant shall submit the proof of origin as prescribed above or non-preferential proof of origin which is issued by a competent authority or organization of the exporting country and meets minimum data requirements set forth in Clause 3 Article 15 of this Circular.

+ Exporter;

+ Importer;

+ Means of transport;

+ Description and HS code of goods;

+ Quantity, weight or volume of goods;

+ Country, group of countries or territory of origin;

+ Date of issuance of the C/O;

+ Signature of authorized signatory and C/O issuing body.

In case an electronic C/O is issued, the customs authority shall check its validity on the website or adopting another method as specified on the C/O.

Thus, according to the above regulations, cases where customs declarants must submit documents certifying the origin of imported goods include:

(1) To claim special preferential tariff treatment under free trade agreements.

(2) At the request of the competent authority to prove that it does not originate from embargoed countries.

(3) For certain goods according to the List specified in Circular 33/2023/TT-BTC or as notified by ministries and branches.

(4) For goods subject to trade remedies

- Regarding the form of certificate of origin:

+ For case (1): certificate of origin (C/O) or origin declaration

+ For cases (2), (3) and (4): non-preferential proof of origin or certification meeting minimum data requirements as prescribed.

- In case of exemption from submitting documents of origin according to international treaties, submission is not required.

3. What are instructions on declaration of proof of origin for imports in Vietnam?

According to Article 11 of Circular 33/2023/TT-BTC, regulations on declaration of proof of origin for imports in Vietnam are as follows:

- If a proof of origin is submitted when following customs procedures, the customs declarant shall declare the reference number and issue date of C/O or number of the exporter eligible to make out an origin declaration (REX number under EVFTA Agreement, EORI number under UKVFTA Agreement, CE number under ATIGA or RCEP Agreement) in the “Notes” box of Form No. 02 in Appendix II or the “Attached documents” box of Form No. HQ/2015/XK in Appendix IV enclosed with the Circular 38/2015/TT-BTC. 

Form No. HQ/2015/XK: Download

+ If the relevant FTA contains no provisions on reference number and/or the number of the exporter eligible to make out an origin declaration is not available, the customs declarant shall declare the name, number, issue date and name of the organization or the exporter issuing the proof of origin or making out the origin declaration and name of the relevant FTA.

- If an imported good is supported by a notice of origin pre-determination results which is issued by the General Department of Vietnam Customs and still valid according to Article 24 of the Decree 08/2015/ND-CP amended by Clause 11, Article 1 of Decree 59/2018/ND-CP, the customs declarant shall declare the number and issue date of that notice in the “Notes” box of the electronic customs declaration or the “Attached documents” box of the physical customs declaration.

- Where the quantity of imported good is monitored on a C/O, the customs declarant shall declare the issue date and issuing body of the import quantity monitoring sheet in the “Notes” box of the electronic customs declaration or the “Attached documents” box of the physical customs declaration.

- The customs declarant shall be allowed to make additional declaration of information on the proof of origin if such information is not provided or has been incorrectly provided when following customs procedures according to Clauses 1, 2 and 3 of Article 11, Circular 33/2023/TT-BTC. Additional declaration shall be made according to Clause 9 Article 1 of the Circular 39/2018/TT-BTC.

Thus, according to the above regulations, the customs declarant needs to fully declare information about the certificate of origin of imported goods corresponding to each case on the customs declaration as follows:

- If submitting documents at the time of customs clearance: date of C/O or number of the exporter eligible to make out an origin declaration.

- If the goods have been issued a pre-determined document of origin: the number and issue date date of the notice on the customs declaration

- If applying a deduction to the certificate: issue date and issuing body of the import quantity monitoring sheet on the customs declaration.

- Additional declaration of information on the proof of origin are allowed to be made if such information is not provided or has been incorrectly provided 

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