Which Proof of Origin shall be submitted to the customs authority in Vietnam?

Which Proof of Origin shall be submitted to the customs authority in Vietnam? - image from internet

Pursuant to Clause 1 Article 4 of the Circular 38/2018/TT-BTC on identification of origin of imported and exported goods issued by the Ministry of Finance, the Proof of Origin submitted to the customs authority in Vietnam is stipulated as follows:

1. Proof of origin submitted to the customs authority as prescribed in clause 1 in Article 26 of Decree No.31/2018/ND-CP dated March 08, 2018 of the Government providing details of the Law on Foreign Trade Management with respect to origin of goods (hereinafter referred to as Decree No.31/2018/ND-CP), include:

a) For goods from countries, groups of countries or territories (hereinafter referred to as countries) having an agreement on preferential tariff in trade relation with Vietnam; goods imported from free-trade zones to domestic market produced from countries having a preferential tariff agreement in their trade relation with Vietnam, a declarant who wishes to pay a special preferential tariff rate must submit one of the following proofs of origin in accordance with provisions of laws and International Agreements to which Vietnam is a signatory to the customs authority:

a.1) A Certificate of Origin (hereinafter referred to as C/O): 01 original copy with the word "ORIGINAL", unless otherwise prescribed in International Agreements to which Vietnam is a signatory or

a.2) Self-issued proof of origin: 01 original copy;

b) For goods under import management prescribed in laws of Vietnam or bilateral or multilateral International Agreement to which Vietnam and countries are Parties; goods that are being suspected to be imported from countries on the list of embargoed goods covered by the Resolution of the United Nations Security Council, customs declarants must submit to the customs authority 01 original copy of C/O

c) For goods reported by Vietnam or international organizations to be in the state posing a risk to the whole society, community health or environmental hygiene that must be controlled, customs declarants must send the customs authority 01 original copy of C/O

d) For goods reported to be imposed anti-dumping duty, countervailing duty or subject to safeguard measures, tariff quota or quantity restriction, in pursuit of verifying goods not subjects to these restrictions, customs declarants must send the customs authority 01 original copy of C/O.

Imported goods requiring proof of origin prescribed in point b, c and d in clause 1 in this Article submitted in compliance with announcement of professional management ministries and the Ministry of Finance.

Above are Proof of Origin submitted to the customs authority in Vietnam. Please refer to the Circular 38/2018/TT-BTC for more details.

Best regards!