How to use the E15 import code in Vietnam?
What is the use of import code E15 in Vietnam? - Question from Mr. Hoang (Hanoi).
How to use the E15 import code in Vietnam?
According to Section 2 of the Export and Import Code List and the accompanying instructions issued with Decision 1357/QD-TCHQ in 2021, the E15 code is the import code for import materials and ingredients of export-processing enterprises from domestic sources.
The E15 import code is used when export-processing enterprises import materials and ingredients to manufacture, provide toll manufacture service from domestic sources or from export-processing enterprises, enterprises in other free trade zones.
How to use the E15 import code in Vietnam? (Image from the Internet)
When should the proof of origin for imports be submitted in Vietnam?
According to Article 10 of Circular 33/2023/TT-BTC, the submission of proof of origin for imports is carried out when:
- 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.
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.
When is the ime for additional submission of proofs of origin in Vietnam?
Based on the provisions of Clause 3, Article 13 of Circular 33/2023/TT-BTC on the additional submission of proof of origin for imports in specific circumstances as follows:
Additional submission of proof of origin for imports in specific circumstances
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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.
Therefore, the time for additional submission of proofs of origin will depend on each specific case. Specifically as follows:
- In the case of goods changing the intended use:
+ 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;
- In the case of goods changing the product code and goods that change from goods eligible for investment incentives to goods not 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.
+ 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.
Best regards!
