Two cases permitted for supplementary submission of C/O

14:00, 11/07/2024

On September 14, 2016, the Ministry of Finance issued Official Dispatch 12802/BTC-TCHQ providing guidance on the timing of submitting the certificate of origin (C/O).

The customs authority may consider the request for additional submission of C/O in two cases:

- At the time of import, with the declared HS code, the MFN tax rate is lower than or equal to the special preferential tax rate, and the enterprise declares the MFN tax rate when carrying out customs procedures, without applying the special preferential tax rate.

The customs authority conducts post-clearance check to re-determine the HS code or the enterprise provides an additional HS code. If the new HS code indicates that the MFN tax rate is higher than the special preferential tax rate, the enterprise requests to submit the additional C/O.- At the time of import, the goods are subject to import tax exemption, and the enterprise does not apply the special preferential tax rate.

The customs authority conducts post-clearance check (or the enterprise self-detects) to determine that the goods are not subject to tax exemption, and the enterprise requests to submit the additional C/O.

More details can be found in Official Dispatch 12802/BTC-TCHQ.

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