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Guidelines for timeframe for submission of proofs of origin for imports in Vietnam

Đức Thảo

17:14, 29/01/2021

Below is the main content specified in Circular 07/2021/TT-BTC prescribing timeframe for submission of proofs of origin for goods imported under EU-Vietnam Free Trade Agreement (EVFTA) issued by the Ministry of Finance of Vietnam on January 25, 2021.

According to Vietnam's Circular 07/2021/TT-BTC, the timeframe for submission of proofs of origin for imports is guided as follows:

- Customs declarants must submit proofs of origin for imports at the time of implementation of customs procedures as prescribed in Point a Clause 1 Article 7 of Vietnam's Circular 38/2018/TT-BTC.

- If the proof of origin is not available at the time of implementation of customs procedures, in order to be entitled to special preferential import tariffs under EVFTA, the customs declarant must enter “late submission” in the import declaration and may submit it later within its validity duration but not more than 02 years from the day on which the import declaration is registered. If the customs declarant submits the proof of origin after the effective period due to force majeure events or other valid causes beyond the importer’s control or in other late submission cases, the Ministry of Finance of Vietnam(General Department of Customs) shall be accorded authority to decide the application of the special preferential import tariffs under EVFTA on a case-by-case basis. In the other cases of late submission, goods must be imported within the validity period of the proof of origin.

More details can be found in Vietnam's Circular 07/2021/TT-BTC effective from 11/03/2021.

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