What are regulations on submitting valid proof of origin and additional documents to claim preferential tariff treatment in Vietnam?

Regulations on submitting valid proof of origin to claim preferential tariff treatment in Vietnam

Pursuant to Article 25 of the Circular 05/2022/TT-BTC (takes effect from 04/04/2022) stipulating submitting valid proof of origin to claim preferential tariff treatment in Vietnam as follows:

1. For the purposes of claiming preferential tariff treatment, the importer shall submit a valid proof of origin to the customs authority of the importing Party.

2. The proof of origin may not be required if the customs value of the originating good imported from the exporting Party does not exceed US$ 200 (two hundred) or the equivalent amount in the importing Party’s currency or any higher amount as the importing Party may establish, provided that the importation does not form part of a series of importations carried out or planned for the purpose of evading compliance with the requirement that a proof of origin must be submitted to customs authorities.

3. If the good has been transported through one or more Parties other than the exporting Party and the importing Party as prescribed in Point b Clause 1 Article 18 of this Circular, the customs authority may require the importer to submit supporting evidence as prescribed in Clause 3 Article 18 of this Circular.

4. Where a proof of origin is submitted to the customs authority after the expiration of the period of time for its submission, such proof of origin may still be accepted when failure to observe the period of time results from force majeure or other valid causes beyond the control of the importer or exporter.

Regulations on submitting additional documents to claim preferential tariff treatment in Vietnam

Pursuant to Article 26 of the Circular 05/2022/TT-BTC (takes effect from 04/04/2022) stipulating submitting additional documents to claim preferential tariff treatment in Vietnam as follows:

For the purposes of claiming preferential tariff on the good not having been granted preferential tariff treatment when following customs procedures for importation, the importer shall:

1. Make clear statement about the origin of goods and the statement that the proof of origin will be submitted later on the customs declaration at the time of following customs procedures.

2. Make additional statement and submit the proof of origin within the prescribed period of time.

Best regards!