On September 5, 2019, the Ministry of Finance issued Circular 62/2019 / TT-BTC amending and supplementing a number of articles of Circular No. 38/2018 / TT-BTC providing for goods origin determination. import Export. Accordingly, Circular 62/2019 / TT-BTC has some noticeable new points related to the determination of the origin of exports and imports to apply special preferential tax rates within the framework of the Agreement Comprehensive and Progressive Trans-Pacific Partnership (“CPTPP Agreement”) is as follows:
Firstly, supplement the provisions on documents certifying goods origin to apply special preferential tax rates under the CPTPP Agreement. Accordingly, this document must contain all 09 minimum information and must be issued in paper or electronic form. In case documents are not in English, customs declarants must translate them into Vietnamese or English and take responsibility for the contents of the translations.
Secondly, regarding the time of submission of documents certifying goods origin to apply special preferential tax rates, Circular 62/2019 / TT-BTC guides customs declarants to submit to customs offices at the time of point of customs procedures for importing one of the following documents: 01 original copy of the certificate of origin of goods issued by the exporter or manufacturer (the document of self-certification of origin of goods); 01 original copy of the Certificate of Origin (C / O) issued by the competent authority of the exporting member country.
In order to apply the special preferential tax rate in the absence of declaration to apply the special preferential tax rate at the time of import customs clearance, the declarant is responsible for clearly stating the origin of goods and slow declaration of documents certifying goods origin on the customs declaration of import at the time of carrying out customs procedures. At the same time, the declarant additionally submits and submits 01 original copy of the certificate of origin within 12 months from the date of registration of the customs declaration.
Thirdly, in the event that a CPTPP member country informs that the certification of origin of goods issued only by the competent authority or the exporter or producer is approved by the CPTPP, Within 01 working day from the date of receipt of sufficient information from the exporting member country, the General Department of Customs will notify the Customs Departments of provinces and cities about the application of documents. the above-mentioned certificate of origin, the list of agencies competent to issue certificates of origin of goods of the exporting member country, the list of approved exporters, producers and other relevant information (if any).
This Circular takes effect from October 21, 2019. The promulgation of Circular 62/2019 / TT-BTC supplementing a number of new regulations guiding the determination of the origin of export and import goods to apply special preferential tax rates under the CPTPP Agreement is an effort. The Ministry of Finance and the General Department of Customs in implementing the commitments in the CPTPP in the field of customs.