Circular 38/2018/TT-BTC issued by the Ministry of Finance on April 20, 2018, specifies regulations on determining the origin of exported and imported goods. The Circular provides guidelines on the dossier for pre-determining origin, submission of documents certifying the origin of exported and imported goods; procedures and content for inspection, determination, and verification of the origin of exported and imported goods.
According to the new regulations, cases where a certificate of origin is not required to be submitted are stipulated in Circular 38 as follows:
- Exported goods.- Imported goods not belonging to the goods specified in Article 4 of Circular 38.- Imported goods eligible for exemption from the submission of certificates of origin under international agreements to which Vietnam is a member.- For goods that are not subject to the submission of certificates of origin stipulated in Clauses 1 and 2, Article 4 of Circular 38, but the customs declarant requests to submit the certificate of origin at the time of customs procedures and declares according to the provisions of Clause 1, Article 5 of Circular 38, the customs authority shall receive and check the certificate of origin according to the regulations.
Refer to Circular 38/2018/TT-BTC, which is in effect from June 05, 2018.
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