Vietnam’s regulations on resolving unsubstantial discrepancies on C/O form E

Specifically, according to Article 27 of Circular No. 12/2019/TT-BCT of the Ministry of Industry and Trade of Vietnam, where the origin of the product is not in doubt, unsubstantial discrepancies, such as HS code differences between the statements made in the C/O (Form E) and those made in the documents submitted to the customs authority of the importing Party shall not ipso-factor invalidate the C/O (Form E), if it does in fact correspond to the products submitted.

In cases where the exporting Party and importing Party have unsubstantial discrepancies as indicated above, the products shall be released without any delay and subject to administrative measures, such as imposition of customs duties at the higher applied rate or its equivalent amount of deposit. Once the discrepancies have been resolved, the correct ACFTA rate is to be applied and any overpaid duty shall be refunded, in accordance with the domestic laws and regulations of the importing Party.

For multiple items declared under the same C/O (Form E), a problem encountered with one of the items listed shall not affect or delay the granting of preferential treatment and customs clearance of the remaining items. The customs authority of the importing Party may suspend the granting of preferential treatment while awaiting the result of verification. However, it may release the products to the importer subject to any administrative measures deemed necessary, including imposition of customs duties at the higher applied rate or equivalent amount of deposit, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud.

Nguyen Trinh

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