Circular 38/2018/TT-BTC stipulating the determination of the origin of exported and imported goods officially takes effect from June 5, 2018.
Illustrative Photo
The customs authority accepts the certificate of origin documents in cases of minor mistakes or small discrepancies between the declared content on the certificate of origin documents and other documents in the customs dossier if these mistakes or discrepancies conform to the reality of the imported goods. To be specific, these cases include:
- Spelling or typing errors that do not alter the declared content on the certificate of origin documents;- Differences in marking methods in the boxes on the C/O: machine-marked or hand-marked, marked with “x” or “√”;- Minor differences between the signature on the certificate of origin documents and the sample signature;- Differences in measurement units on the certificate of origin documents and other documents in the customs dossier (such as customs declaration, invoice, bill of lading);- Differences between the paper size of the C/O submitted to the customs authority and the prescribed C/O template;- Differences in ink color of the declared content on the certificate of origin documents;- Minor differences in the description of goods on the certificate of origin documents and other documents;- Differences in the code on the certificate of origin documents and the code on the import goods declaration, but not altering the essence of the goods’ origin and the actual imported goods must match the description on the certificate of origin documents;- Other minor discrepancies as agreed upon in international treaties where Vietnam is a member, as notified by the General Department of Customs.
See additional cases of certificate of origin document rejections HERE.
Nguyen Trinh
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Phone: | (028) 7302 2286 |
E-mail: | info@lawnet.vn |