Latest guidelines for the determination of the origin of customs goods in Vietnam

Latest guidelines for the determination of the origin of customs goods in Vietnam (Image from the Internet)

1. Latest guidelines for the determination of the origin of customs goods in Vietnam

According to Article 27 of the Law on Customs 2014, the determination of the origin of customs goods is guided as follows:

* For exported goods:

- The customs authority determines the origin of exported goods based on the examination of the customs declarant's declaration, the documents in the customs dossier, and the results of the actual inspection of the goods;

- In cases where there is suspicion about the origin of exported goods, the customs authority will require the customs declarant to provide documents and materials related to the origin of the exported goods, carry out inspections, and verify the origin of goods at the production facility of the exported goods. While waiting for the results of the inspection and verification of the origin of goods, exported goods are cleared according to the provisions of Article 37 of the Law on Customs 2014.

* For imported goods:

- The customs authority inspects and determines the origin of imported goods based on the customs declarant's declaration, the certificate of origin, documents in the customs dossier, and the results of the actual inspection of the goods. The certificate of origin of imported goods is issued by the competent authority of the exporting country or by the producer, exporter, or importer as self-certified according to the international treaties to which the Socialist Republic of Vietnam is a member;

- In cases where there is suspicion about the origin of imported goods, the customs authority will carry out inspections and verify the origin of goods in the country of production according to the international treaties to which the Socialist Republic of Vietnam is a member. The results of the inspection and verification of the origin have legal value for the determination of the origin of imported goods.

While waiting for the results of the inspection and verification of the origin of goods, imported goods are cleared according to the provisions of Article 37 of the Law on Customs 2014 but are not entitled to special preferential tax rates. The official tax amount to be paid is based on the results of the inspection and verification of the origin of goods.

* The Minister of Finance stipulates procedures, authority, and the time limits for determining the origin of goods.

2. Latest regulations on the customs declaration in Vietnam

According to Article 29 of the Law on Customs 2014, regulations on customs declaration are as follows:

- Customs declarants must fully, accurately, and clearly declare the criteria of information on the customs declaration form.

- Customs declaration is conducted electronically, except in cases where the customs declarant is allowed to declare on a paper customs declaration form according to the regulations of the Government of Vietnam.

- The registered customs declaration has validity for customs procedures. Management policies on goods and tax policies on exported and imported goods apply at the time of registration of the customs declaration, except where otherwise stipulated by the laws on export and import taxes.

- Customs declarants who identify errors in the customs declaration are allowed to make supplementary declarations in the following cases:

+ For goods undergoing customs procedures: before the customs authority announces the direct inspection of the customs dossier;

+ For goods that have been cleared: within 60 days from the date of clearance and before the customs authority decides to conduct post-clearance inspection or audit, except for cases where the supplementary declaration involves export/import permits, specialized inspections on product quality, health, culture, animal and plant quarantine, food safety.

After the deadlines specified in points a and b of Clause 4, Article 29 of the Law on Customs 2014, if the customs declarant discovers errors in the customs declaration, they are to make supplementary declarations and handle them according to the laws on taxes and administrative violations.

- Customs declarants are allowed to submit an incomplete customs declaration form or substituting documents for customs clearance and complete the customs declaration within the time limits prescribed in Articles 43 and 50 of the Law on Customs 2014, and make a single declaration for multiple exports or imports of the same item within a specified period.

- Goods undergoing customs procedures or which have completed customs procedures but are still under customs supervision can have their export/import classification changed according to the laws on customs.

To Quoc Trinh

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