MINISTRY OF FINANCE | SOCIALISTREPUBLIC OF VIET NAM |
No.: 07/2021/TT-BTC | Hanoi, January 25, 2021 |
CIRCULAR
PRESCRIBING TIMEFRAME FOR SUBMISSION OF PROOFS OF ORIGIN FOR GOODS IMPORTED UNDER EU-VIETNAM FREE TRADE AGREEMENT (EVFTA)
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to the Law on Export and Import Duties dated April 06, 2016;
Pursuant to the Law on Foreign Trade Management dated June 12, 2017;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 providing guidelines for the Law on Customs in terms of customs procedures, inspection, supervision and control; the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018 on amendments to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for the Law on Customs in terms of customs procedures, inspection, supervision and control;
Pursuant to the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 providing guidelines for the Law on Export and Import Duties;
Pursuant to the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018 on guidelines for the Law on Foreign Trade Management regarding origin of goods;
Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;
In implementation of the Free Trade Agreement signed between the European Union (EU) and the Socialist Republic of Vietnam on June 30, 2019 in Hanoi, Vietnam;
At the request of the Director General of the General Department of Customs,
The Minister of Finance promulgates a Circular prescribing timeframe for submission of proofs of origin for goods imported under EU-Vietnam Free Trade Agreement (EVFTA).
Article 1. Scope
This Circular provides for the timeframe for submission of proofs of origin for goods imported under EU-Vietnam Free Trade Agreement (EVFTA).
Article 2. Regulated entities
1. Customs declarants.
2. Customs authorities and customs officials.
3. C/O issuing authorities; traders making out origin declarations.
4. Other organizations and individuals having rights and obligations related to inspection and determination of origin of imports.
Article 3. Timeframe for submission of proofs of origin for imports
1. Timeframe for submission of proofs of origin for imports:
a) 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 the Circular No. 38/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.
b) 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.
c) If the customs declarant submits the proof of origin after the effective period specified in Point b Clause 1 of this Article due to force majeure events or other valid causes beyond the importer’s control or in other late submission cases, the Ministry of Finance (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.
2. The inspection and determination of origin of goods for applying the special preferential import tariffs under EVFTA shall comply with regulations of the Circular No. 38/2018/TT-BTC dated April 20, 2018 of the Minister of Finance, the Circular No. 62/2020/TT-BTC dated September 05, 2020 of the Minister of Finance, and relevant guiding documents.
Article 4. Effect
1. This Circular comes into force from March 11, 2021.
2. With regard to import declarations registered within the period commencing from August 01, 2020 to before the effective date of this Circular, if goods meet the conditions for enjoying the special preferential import tariffs under EVFTA and the Government’s Decree No. 111/2020/ND-CP dated September 18, 2020, and import duties have been paid at a duty rate higher than the one prescribed in EVFTA and Decree No. 111/2020/ND-CP, customs declarants shall submit proofs of origin to customs authorities for handling the overpaid amounts in accordance with regulations of the Law on Tax Administration.
3. During the implementation of this Circular, if the legislative documents referred to in this Circular are amended or superseded, the new ones shall apply./.
| PP. MINISTER |
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