04 cases required proof of origin of imported goods in Vietnam

04 cases required proof of origin of imported goods in Vietnam (Internet image)

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

On May 31, 2023, the Minister of Finance of Vietnam issued Circular 33/2023/TT-BTC regulating the determination of origin of exported and imported goods.

04 cases required proof of origin of imported goods in Vietnam

According to Clause 1, Article 10 of Circular 33/2023/TT-BTC, the declarant must submit to the customs authority documents certifying the origin of goods in the following cases:

(1) The declarant wants to enjoy a special preferential tax rate for imported goods originating from countries, groups of countries, or territories that have agreements on preferential tariffs in trade relations with Vietnam and goods imported from a non-tariff zone into the domestic market that satisfy the conditions of origin from a country, group of countries, or territory that has an agreement on tariff preferences in trade relations with Vietnam;

(2) Goods as notified by Vietnamese competent authorities must have proof of origin to prove that the goods are imported from a country, group of countries, or territory that is not on the list of embargoes under a United Nations Security Council resolution;

(3) Goods specified in the List in Appendix V promulgated together with Circular 33/2023/TT-BTC or as notified by ministries and branches must have proof of origin to identify goods that do not originate from countries that pose a risk of harm to social safety, public health, or environmental sanitation that need to be controlled;

(4) Goods on the List under the Decision of the Minister of Industry and Trade announced at the time of applying anti-dumping tax, anti-subsidy tax, safeguard measures, tariff-quota measures, measures to evade trade remedies, and measures to limit quantity.

Note:

- In cases where goods are exempt from submitting proof of origin under an international treaty to which Vietnam is a contracting party, the customs authority does not require the declarant to submit proof of origin.

- For goods that are not required to submit proof of origin as prescribed above, but the customs declarant requests to submit proof of origin at the time of customs clearance, then make a declaration according to the provisions of Article 11 of Circular 33/2023/TT-BTC.

(Clause 2 and 3, Article 10 of Circular 33/2023/TT-BTC)

Forms of documents certifying the origin of imported goods in Vietnam

The documents certifying the origin of imported goods are presented in the following forms:

- For goods specified at Point a, Clause 1, Article 10 of Circular 33/2023/TT-BTC, the customs declarant submits the certificate of origin or self-certification of origin of goods to the customs authority in accordance with the provisions of the respective Free Trade Agreement;

- For goods specified at Points b, c and d, Clause 1, Article 10 of Circular 33/2023/TT-BTC, the customs declarant shall submit documents certifying the origin of goods as prescribed at Point a, Clause 1 of this Article. 4 Article 10 of Circular 33/2023/TT-BTC or proof of origin of non-preferential goods, issued by a competent agency or organization of the exporting country, meeting the minimum information specified in Clause 3, Article 15 of Circular 33/2023/TT-BTC

(Clause 4, Article 10 of Circular 33/2023/TT-BTC)

Cases of refusal of certificates of origin of imported goods in Vietnam

According to Article 14 of Circular 33/2023/TT-BTC, the customs authority refuses the proof of origin of goods in the following cases:

- The customs declarant submits additional documents certifying the origin of goods beyond the time limit specified in Article 12 of Circular 33/2023/TT-BTC.

- Imported goods are notified by the competent authority issuing the certificate of origin of the exporting country about the cancellation of the certificate of origin or if they do not meet the origin criteria specified by the exporting country.

More details can be found in Circular 33/2023/TT-BTC effective from 15/7/2023, replacing Circular 38/2018/TT-BTC, Circular 62/2019/TT-BTC, Circular 47/2020/TT-BTC và Circular 07/2021/TT-BTC.

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