Important Information about Declaring Certificates of Origin for Goods

In Article 5 of Circular 38/2018/TT-BTC, guidance on the declaration of certificates of origin for goods is provided as follows:

1. In cases where the certificate of origin is submitted at the time of customs clearance:

a) For electronic customs declarations: the customs declarant shall declare the reference number and date of issuance of the certificate of origin on the electronic customs declaration form according to the guidance in Appendix II issued together with Circular 38/2015/TT-BTC, as amended and supplemented in the Appendix issued together with Circular 39/2018/TT-BTC;

b) For paper customs declarations: the customs declarant shall declare the reference number and date of issuance of the certificate of origin in the "Accompanying Documents" box on the paper customs declaration form according to the guidance in Appendix IV issued together with Circular 38/2015/TT-BTC.

2. In cases where the certificate of origin is not submitted at the time of customs clearance:

a) For electronic customs declarations: at the time of customs clearance, the customs declarant shall declare the delayed submission of the certificate of origin on the electronic customs declaration form according to the guidance in the Appendix issued together with Circular 39/2018/TT-BTC.

When supplementing the certificate of origin as stipulated in Clause 1, Article 7 of this Circular, the customs declarant shall declare the reference number and date of issuance of the certificate of origin on the post-clearance supplementary declaration form according to the guidance in the Appendix issued together with Circular 39/2018/TT-BTC;

b) For paper customs declarations: at the time of customs clearance, the customs declarant shall declare the delayed submission of the certificate of origin in the "Accompanying Documents" box on the customs declaration form according to the guidance in Appendix IV issued together with Circular 38/2015/TT-BTC. When supplementing the certificate of origin as stipulated in Clause 1, Article 7 of this Circular, the customs declarant shall additionally declare the reference number and date of issuance of the certificate of origin according to Form No. 03/KBS/GSQL in the Appendix issued together with Circular 39/2018/TT-BTC.

See detailed content at Circular 38/2018/TT-BTC effective from June 5, 2018.

Duy Thinh

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