New regulation of Vietnam on cases requiring proofs of origin

New regulation of Vietnam on cases requiring proofs of origin

- A customs declarant shall submit proofs of origin of goods to a customs authority in the following cases:

+ He/she wishes for eligibility for the special preferential tariff rate applicable to imports originating from countries, groups of countries, or territories (hereinafter referred to as "countries") having an agreement on the preferential tariff in trade relations with Vietnam; goods imported from a free-trade zone of countries with an agreement on the preferential tariff in trade relations with Vietnam to the domestic market;

+ Goods requiring proofs of importation from countries not included in the list of embargoed countries according to Resolutions of the United Nations Security Council as notified by Vietnamese competent authorities;

+ Goods requiring proofs of origin to determine that they are not originated from countries that pose a risk of harm to social safety, public health, and environmental hygiene subject to control included in the list prescribed in Appendix V promulgated together with Circular No. 33/2023/TT-BTC or notifications of ministries and central authorities;

+ Goods currently subject to anti-dumping tax, anti-subsidy tax, safeguard measures, tariff quota, trade remedy avoidance, or quantity restriction as notified by the Minister of Industry and Trade of Vietnam.

- In case goods are exempted from submission of proofs of origin according to an International Treaty that Vietnam is a signor, the customs authority shall not require the customs declarant to submit such proofs.  

- If the customs declarant suggests the submission of proofs of origin of goods exempted from submission during customs procedures, regulations prescribed in Article 11 of Circular No. 33/2023/TT-BTC shall apply.

Circular No. 33/2023/TT-BTC of the Ministry of Finance of Vietnam comes into force as of July 15, 2023.

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