Regulations on Submission of Documents Determining the Origin of Goods Eligible for Preferential Tariffs under the CPTPP Agreement

1. Regarding the time of submission of documents

The customs declarant shall submit to the customs authority at the time of import customs clearance one of the following documents:

- Certificate of origin issued by the exporter or producer (self-certification of origin): 01 original;

- Certificate of origin (C/O) issued by the competent authority of the exporting member country: 01 original.

In case the preferential tax rate has not been declared at the time of import customs clearance, to apply the preferential tax rate, the customs declarant is responsible for:

- Clearly declaring the origin of the goods and late submission of the certificate of origin on the import customs declaration at the time of customs clearance;

- Supplementing the declaration and submitting 01 original certificate of origin within 12 months from the date of registration of the customs declaration.

The procedure for processing the overpaid tax amount shall be in accordance with the law on tax administration.

2. Submission of certificates of origin issued for multiple identical consignments

a. In case the certificate of origin does not specify the quantity of imported goods

The customs declarant shall submit 01 original certificate of origin to the customs authority.

For subsequent import consignments, the customs declarant shall declare in the "Remarks" section on the import customs declaration the number of the initial import customs declaration that applied the certificate of origin as prescribed in Point a.8, Clause 3, Article 7a.

b. In case the certificate of origin specifies the quantity of imported goods

The customs declarant shall submit 01 original certificate of origin of the identical consignment to the customs authority and propose its application for multiple identical import consignments.

The customs authority must record this certificate of origin in the system and deduct the quantity of imported goods recorded on the certificate of origin according to each import. The deduction procedure shall be in accordance with Article 23 of Circular 38/2018/TT-BTC.

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3. Submission of certificates of origin for goods transported through multiple non-member countries

In case the goods are transported through the territory of one or more non-member countries as prescribed in Clause 2, Article 21 of Circular 03/2019/TT-BCT on Rules of Origin in the CPTPP Agreement, the customs declarant shall submit proof documents as prescribed in Point a, Clause 3, Article 18 of Circular 38/2018/TT-BTC.

4. Cases of refusal of certificate of origin

- It is determined that the imported goods do not meet the conditions for preferential tariff treatment as prescribed;

- Insufficient information is obtained to confirm the origin of goods during verification;

- More than 180 days have elapsed since the General Department of Customs sent a verification request but the exporter, producer, or competent authority issuing the certificate of origin has not responded;

- More than 30 days have elapsed since receiving a request from the General Department of Customs for direct verification at the exporting country but the exporter, producer, or competent authority issuing the certificate of origin has not sent a written reply accepting or refusing the verification request;

- Cases prescribed in Point d, Clause 1, Article 22 of Circular 38/2018/TT-BTC.

The above contents are based on Clause 4, Article 1 of Circular 62/2019/TT-BTC amending and supplementing Article 7a of Circular 38/2018/TT-BTC on the determination of the origin of exported and imported goods.

Duy Thinh

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