Acceptance of C/O using electronic signatures and seals during the Covid-19 period

Le Hai

08:42, 10/07/2024

This is a notable content of Circular 47/2020/TT-BTC which stipulates the timing for the submission of certificates of origin and the form of certificates of origin for imported goods applicable during the acute respiratory infection pandemic caused by the Coronavirus (COVID-19).

This Circular stipulates that for imported goods applying special preferential tax rates, the customs declarant submits the certificate of origin as follows:

- Certificate of Origin (C/O) using electronic signatures and seals: Provided that the competent authority of the exporting country announces the issuance of C/O using electronic signatures and seals, and provides an electronic information portal to verify the C/O or other verification methods.

- Copy/scan of C/O: Provided that the competent authority of the exporting country announces the use of copies/scans of the original C/O and provides the copies/scans of the C/O or an electronic information portal or other verification methods for the customs agency to verify the validity of the C/O.

Details can be found in Circular 47/2020/TT-BTC effective from January 23, 2020.

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