Vietnam: Cases of exemption of presentation of C/O (Form AHK) from December 23, 2019

According to Vietnam’s current regulations, for the purposes of claiming preferential tariff treatment, the importer shall submit to the customs authority of the importing Party at the time of import, a declaration, a C/O (Form AHK) including supporting documents issued in the territory of the exporting Party and other documents as required in accordance with the internal laws and regulations of the importing Party.

However, according to Article 27 of Circular No. 21/2019/TT-BCT of the Ministry of Industry and Trade of Vietnam, importers shall be exempted from presentation of C/O (Form AHK) in the following cases:

- In the case of a consignment of goods originating in the exporting Party and not exceeding US$ 200.00 FOB, the presentation of C/O (Form AHK) shall be waived and the use of simplified declaration by the exporter that the goods in question have originated in the exporting Party shall be accepted.

- Goods sent through the post not exceeding US$ 200.00 FOB shall also be similarly treated.

- Without prejudice to the generality, a Party may elect not to require submission of a C/O (Form AHK).

Besides, Circular No. 21/2019/TT-BCT also specifies the time limit for the presentation of the C/O (Form AHK) as follows:

- The C/O (Form AHK) shall be valid for a period of one year from the date of issuance and shall be submitted to the customs authority of the importing Party within that period;

- Where the C/O (Form AHK) is submitted to the customs authority of the importing Party after the expiration of the time limit for its submission, such C/O (Form AHK) shall still be accepted where failure to observe the time limit for its submission results from force majeure or other valid causes beyond the control of the importer or the exporter.

- In all cases, the customs authority of the importing Party may accept such C/O (Form AHK) provided that the goods have been imported before the expiration of the time limit of the said C/O (Form AHK).

View relevant provisions at Circular No. 21/2019/TT-BCT of the Ministry of Industry and Trade of Vietnam, effective from December 23, 2019.

Thu Ba

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE