When is the REX Code Revoked under Tariff Preferences?

Circular 38 stipulates that traders will have their REX number revoked under the following circumstances:

- Dissolution or bankruptcy according to the provisions of the law;- Notification of no longer exporting goods to benefit from GSP;- Failure to comply with GSP regulations;- Inaccurate declaration of goods origin;- Forgery of origin certification documents for goods;- Failure to update information as required;- Repeatedly failing to fully declare the required information or failing to upload the proof of origin documents according to GSP and the documents related to the export batch as required after being reminded in writing or through other legally equivalent forms by the organization receiving the REX number registration;- Violating other regulations or committing fraud concerning the origin of goods.

The revocation of the REX number is carried out by the organization that receives the REX number registration. The organization receiving the REX number registration shall store the revocation information for a period of 10 years from the end date of the year of the REX number revocation.

Simultaneously, Circular 38 also stipulates that in case the REX number is revoked improperly, the organization that receives the REX number registration shall notify the trader of the continued use of the original REX number and permits the issuance of subsequent origin certification documents for export batches to the European Union, Norway, Switzerland, and Turkey during the revocation period.

In the case that traders violate regulations on revocation such as non-compliance with GSP regulations; inaccurate declaration of goods origin;... apart from dealing with violations according to the law on the origin of goods, traders are only considered for re-issuance of a new REX number at least 30 days from the date of revocation.

In cases where traders violate other regulations or commit fraud related to the origin of goods, apart from dealing with violations according to the law on the origin of goods, traders are only considered for re-issuance of a new REX number at least 180 days from the date of revocation.

Re-registration of the REX number in case of revocation is carried out according to the regulations after the trader has remedied the violations and submitted a declaration of commitment not to re-offend to the organization receiving the REX number registration. Traders use the new REX number to certify the origin of exported goods to the European Union, Norway, Switzerland, and Turkey and are not allowed to issue subsequent origin certification documents for export batches during the REX number revocation period.

See details Circular 38/2018/TT-BQP effective from December 14, 2018.

-Thao Uyen-

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