Guidance on Filling Out Certificates of Origin

14:11, 11/07/2024

Recently, the Ministry of Finance issued Circular No. 38/2018/TT-BTC stipulating the determination of the origin of exported and imported goods. This is the first document specifying this issue in detail.

depending on the time of submission of the certificate of origin, there will be different guidance on its declaration, specifically:

1. Submission of the certificate of origin at the time of customs procedures:

- For electronic customs declarations: The customs declarant shall declare the reference number and the date of issuance of the certificate of origin on the electronic customs declaration;- For paper customs declarations: The customs declarant shall declare the reference number and the date of issuance of the certificate of origin in the "Attached Documents" box on the paper customs declaration.

2. Failure to submit the certificate of origin at the time of customs procedures:

- For electronic customs declarations: At the time of customs procedures, the customs declarant shall declare the delayed submission of the certificate of origin on the electronic customs declaration;- When additionally submitting the certificate of origin as regulated in Clause 1, Article 7 of Circular 38, the customs declarant shall declare the reference number and the date of issuance of the certificate of origin on the post-clearance additional declaration;- For paper customs declarations: At the time of customs procedures, the customs declarant shall declare the delayed submission of the certificate of origin in the "Attached Documents" box on the customs declaration. When additionally submitting the certificate of origin as regulated in Clause 1, Article 7 of Circular 38, the customs declarant shall additionally declare the reference number and the date of issuance of the certificate of origin.

Please refer to Circular 38/2018/TT-BTC effective from June 5, 2018.

- Thanh Lam -

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