CIRCULAR

PRESCRIBING DETERMINATION OF ORIGIN OF IMPORTS AND EXPORTS

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 Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 providing guidelines for the Law on Customs regarding 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 providing guidelines for the Law on Customs regarding customs procedures, inspection, supervision and control;

Pursuant to the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018 providing guidelines for implementation of the Law on Foreign Trade Management regarding origin of goods;

Pursuant to the Government’s Decree No. 43/2017/ND-CP dated April 14, 2017 prescribing labeling of goods; the Government’s Decree No. 111/2021/ND-CP dated December 09, 2021 providing amendments to the Government’s Decree No. 43/2017/ND-CP dated April 14, 2017 prescribing labeling of goods;

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Pursuant to the Government’s Decree No. 14/2023/ND-CP dated April 20, 2023 defining functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam;

At the request of the Director General of General Department of Vietnam Customs;

The Minister of Finance of Vietnam promulgates a Circular prescribing determination of origin of imports and exports.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Circular provides for required documentation and pre-determination of origin; declaration and submission of proofs of origin of imports and exports; procedures and contents of inspection, determination and verification of origin of imports and exports.

Article 2. Regulated entities

1. Customs declarants.

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3. C/O issuing bodies; traders making out origin declarations.  

4. Other organizations and individuals whose rights and obligations are related to determination of origin of imports and exports.

Chapter II

PRE-DETERMINATION OF ORIGIN OF IMPORTS AND EXPORTS

Article 3. Application for pre-determination of origin

Before following customs procedures for their import or export shipment, the organization or individual that requests pre-determination of origin shall submit an application for pre-determination of origin which includes:

1. An application form made using the Form in Appendix I enclosed herewith: 01 original;

2. The statement of production costs made using the Form in Appendix II enclosed herewith and the origin declaration made using the Form in Appendix III enclosed herewith by the domestic producer/supplier of materials or supplies which are used in the production of another product: 01 copy;

3. The production process or certificate of analysis (if any): 01 copy.

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Article 4. Receipt and inspection of application for pre-determination of origin

1. The application for pre-determination of origin which includes the documents prescribed in Article 3 of this Circular shall be submitted to the General Department of Vietnam Customs by the deadline prescribed in Clause 11 Article 1 of the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018.

2. The General Department of Vietnam Customs shall receive and inspect the application, and follow procedures for pre-determination of origin in accordance with the provisions of Article 28 of the Customs Law and Clause 11 Article 1 of the Decree No. 59/2018/ND-CP dated April 20, 2018.

Chapter III

DECLARATION AND SUBMISSION OF PROOFS OF ORIGIN, INSPECTION, DETERMINATION AND VERIFICATION OF ORIGIN OF EXPORTS

Article 5. Declaration and submission of proofs of origin of exports

1. When following customs procedures, the customs declarant shall declare the origin of exported good in the "description of goods” box of the electronic customs declaration which is made using Form No. 02 in Appendix I enclosed with the Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance of Vietnam. To be specific:

a) If the exported good qualifies as an originating good of Vietnam as prescribed in the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018, the format “mô tả hàng hóa#&VN” (“description of goods#&VN”) shall apply;

b) If the exported good qualifies as an originating good of another country, the format “mô tả hàng hóa#& (mã nước xuất xứ của hàng hóa)” (“description of goods#& (code of the country of origin)”) shall apply;

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If a physical customs declaration is used, the origin of good shall be declared in the “origin” box of Form No. HQ/2015/XK in Appendix IV enclosed with the Circular No. 38/2015/TT-BTC.

2. If the origin of the exported good has been pre-determined under a notice given by the Director General of the General Department of Vietnam Customs, number, issue date and expiry date of that notice shall be declared in the “license” box of Form No. 02 in Appendix II or Form No. HQ/2015/XK in Appendix IV enclosed with the Circular No. 38/2015/TT-BTC.

3. When following customs procedures for the exported good, the customs declaration must not submit the proof of origin of such good to the customs authority. If the customs declarant wishes to submit the proof of origin or notice of origin pre-determination results, the customs authority shall receive and inspect such documents in accordance with the provisions of Articles 6, 7, 8 and 9 of this Circular.

Article 6. Inspection and determination of origin of exports before grant of customs clearance

1. The Customs Sub-department where the customs declaration is registered shall inspect and determine the origin of exported goods by means of examining the information provided by the customs declarant, the notice of origin pre-determination results (if any), documents included in the customs dossier and physical inspection results (if any), and take the following actions:

a) If the inspection results show that the origin of good matches that declared on the customs declaration, the declared origin of good shall be accepted;

b) If the Customs Sub-department has sufficient grounds for determining that the origin of good does not match that declared on the customs declaration, it shall take further actions as prescribed and request the customs declarant to make additional declaration as prescribed in Clause 9 Article 1 of the Circular No. 39/2018/TT-BTC;

c) If the Customs Sub-department where the customs declaration is registered has grounds for suspecting the origin of the exported good or receives any information on origin fraud or illicit transshipment, it shall:

- carry out the physical inspection according to the method and to an extent decided by its Director;

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+ The proof of origin (if any); If the “De-minimis” criterion applies, invoices and/or documents on purchased materials and supplies shall be submitted;

+ The production process; the statement of production costs made using the Form in Appendix II enclosed herewith and the origin declaration made using the Form in Appendix III enclosed herewith by the domestic producer or supplier of materials or supplies which are used in the production of another product.

d) Where the Customs Sub-department where the customs declaration is registered has grounds for suspecting the authenticity of the proof of origin or the accuracy of information concerning the origin of good specified thereon, or that the customs declarant has intentionally destroyed documents, records and data concerning the inspection and determination of the origin of the exported good, it shall report and request the relevant provincial Customs Department to conduct a verification with the competent authority that issued the proof of origin as prescribed in Article 7 of this Circular or conduct a verification visit to the producer's premises as prescribed in Article 8 of this Circular;

e) Where the customs declarant makes out an origin declaration or fails to provide documents proving the origin of exported good or provides them after the deadline specified in Point c.2 of this Clause or provides the documents which are not adequate and valid for determining the origin of good, the Customs Sub-department where the customs declaration is registered shall report and request the relevant provincial Customs Department to conduct a verification visit to the producer's premises as prescribed in Article 8 of this Circular;

g) While awaiting the results of verification, customs procedures and customs clearance may be followed and granted to the exported good as prescribed.

2. The origin of exported goods shall be inspected following the rules of risk assessment and declaration classification results given by customs authorities.

Article 7. Verification with authority or organization that issued proofs of origin of exported goods

1. The provincial Customs Department where the customs declaration is registered shall send a request for verification which should indicate any information on the doubt as to the origin of goods to the authority or organization that issued the proof of origin.

2. If verification result is given within 60 days from the day on which the verification request is sent, the provincial Customs Department receives shall notify the verification result to the Customs Sub-department where the customs declaration is registered within 03 working days from its receipt for taking actions as prescribed and informing the customs declarant.

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Article 8. Verification visit to producer’s premises

1. Issue a decision on verification visit

a) The Director of the provincial Customs Department shall issue a decision to conduct a verification visit to the producer’s premises using the Form in Appendix IV enclosed herewith;

b) The decision on verification visit is sent directly in the form of registered mail or facsimile to the producer at least 05 working days before the expected date of verification visit;

If the producer makes a written request for change of verification date at least 03 working days before the verification date specified in the decision on verification visit, the person issuing the decision on verification visit shall decide to change the verification date as requested by the producer. The verification date shall be the date specified in the decision to change the verification date;

c) If the producer’s premises are not located in the area under the management of the provincial Customs Department where the customs declaration is registered, the provincial Customs Department where the customs declaration is registered shall request the provincial Customs Department in charge of managing such premises in writing to conduct the verification visit to the producer’s premises as prescribed. In its written request, the provincial Customs Department where the customs declaration is registered shall indicate contents of verification and all doubts as to the origin of good.  The provincial Customs Department in charge of managing the producer’s premises shall issue a verification visit decision, follow procedures for verification visit to the producer’s premises laid down in this Article, and process verification results according to Article 9 of this Circular;

d) If the exporter is not the producer, the exporter shall cooperate with the producer in complying with the customs authority’s requests for verification visit to the producer’s premises according to the verification procedures in this Article and process verification results according to Article 9 of this Circular.

2. The verification visit to the producer’s premises must be conducted within 10 working days from the date specified in the decision on verification visit.  In complicated circumstances, the person issuing the decision on verification visit may extend the verification time limit up to 10 working days.

If the producer fails to comply with the decision on verification visit or fails to provide explanations, documents, records and/or data as requested by the customs authority, the customs authority may take actions against such violations as prescribed in Clause 2 Article 9 of this Circular.

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a) Examine and verify the following documents:

- The documents included in the customs dossier;

- The sales contract or processing contract (signed with a foreign trader) or VAT invoices for purchase of domestic materials and supplies (if any);

- The statement of exported goods qualified for preferential rules of origin or non-preferential rules of origin which is made using the form issued by the Ministry of Trade and Industry of Vietnam;

- Production process;

- The statement of production costs made using the Form in Appendix II enclosed herewith and the origin declaration made using the Form in Appendix III enclosed herewith by the domestic producer/supplier of materials or supplies which are used in the production of another product;

- Other relevant documents, records and data.

The customs authority shall not request the producer to provide physical copies of the documents included in the customs dossier.

b) Inspect the production process:

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- Capacity of machinery and equipment;

- Number of employees involved in production of the good;

- Capacity and scale of production, processing or performance of certain processes or operations (tons/product.../year; total capacity, scale of machinery, equipment, personnel, etc.).

4. Making record of verification visit

A record of the verification visit which includes the entire process and contents of the verification visit shall be made between the producer’s legal representative and the verification team.

5. Verification visit results

a) The customs authority shall send results of the verification visit to the producer within 05 working days upon the completion of the verification visit for knowing and making necessary explanations;

b) The producer shall provide necessary explanations within 05 working days from the receipt of results of the verification visit. If the customs authority does not receive any explanations after the expiration of this time limit, it shall take actions based on existing documents;

c) In case of complicated documents or contents where there are not sufficient grounds to reach conclusions, the customs authority may get specialized opinions from competent authorities. Within 15 days from the receipt of written opinions from competent authorities, the customs authority shall reach the conclusions on the verification visit;

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Article 9. Processing of results of verification with authority or organization that issued proofs of origin and verification visit to producer’s premises

Based on existing information, documents, records, data, results of verification with the authority or organization that issued the proof of origin or results of the verification visit to the producer’s premises and explanations provided by the customs declarant, the customs authority shall take actions as follows:

1. If there are sufficient grounds for determining that the declared origin of good is satisfactory, the customs authority shall issue a notice of acceptance of the declared origin.

2. If there are not sufficient grounds for determining that the declared origin of good is satisfactory, the customs authority shall take appropriate actions based on existing documents and request the customs declarant to make additional declaration of origin of the good according to the results of inspection, determination and verification of origin given by the customs authority, and also notify its verification results to the authority that issued the proof of origin for consideration. Additional declaration shall be made according to Clause 9 Article 1 of the Circular No. 39/2018/TT-BTC.

3. Where there are sufficient grounds for the doubt as to the origin of goods declared by the customs declarant for the purpose of illicit transshipment or evasion of trade remedies, the provincial Customs Department shall report and request the General Department of Vietnam Customs to cooperate with the Ministry of Industry and Trade of Vietnam or Vietnam Chamber of Commerce and Industry to take actions against this case as prescribed.

Chapter IV

DECLARATION AND SUBMISSION OF PROOFS OF ORIGIN, INSPECTION, DETERMINATION AND VERIFICATION OF ORIGIN OF IMPORTS

Article 10. Submission of proof of origin for imports

1. The proof of origin must be submitted to the customs authority in the following cases:

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b) The proof of origin of a good is required according to the announcement of Vietnam’s competent authorities to prove that the good is imported from a country, group of countries or territory that is not included in the Consolidated List enclosed with the Resolution of the United Nations Security Council;

c) The proof of origin is required for a good in the list in Appendix V enclosed herewith or according to the announcement of the relevant Ministry or regulatory authority to prove that the good is not imported from countries that pose a risk of causing harm to social safety, community health or environmental hygiene;

d) The imported good is included in the Minister of Industry and Trade’s list of goods subject to anti-dumping duty, countervailing duty, safeguard measures, tariff quotas, measures against evasion of trade remedies or limits on quantity of goods.

2. The customs authority shall not request the customs declarant to submit the proof of origin if it is exempted under an international convention to which Vietnam is a signatory.

3. If the customs declarant wishes to submit the proof of origin in a case other than those specified in Clause 1 of this Article when following customs procedures, the provisions of Article 11 of this Circular shall apply.

4. Forms of proof of origin

a) For a good specified in Point a Clause 1 of this Article, either the certificate of origin (C/O) or origin declaration shall be submitted to the customs authority in accordance with the provisions of the relevant Free Trade Agreement (FTA);

b) For a good specified in Point b, c or d Clause 1 of this Article, the customs declarant shall submit the proof of origin as prescribed in Point a of this Clause or non-preferential proof of origin which is issued by a competent authority or organization of the exporting country and meets minimum data requirements set forth in Clause 3 Article 15 of this Circular.

Article 11. Declaration of proof of origin for imports 

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2. If an imported good is supported by a notice of origin pre-determination results which is issued by the General Department of Vietnam Customs and still valid according to Article 24 of the Decree No. 08/2015/ND-CP, the customs declarant shall declare the number and issue date of that notice in the “Notes” box of the electronic customs declaration or the “Attached documents” box of the physical customs declaration.

3. Where the quantity of imported good is monitored on a C/O, the customs declarant shall declare the issue date and issuing body of the import quantity monitoring sheet in the “Notes” box of the electronic customs declaration or the “Attached documents” box of the physical customs declaration.

4. The customs declarant shall be allowed to make additional declaration of information on the proof of origin if such information is not provided or has been incorrectly provided when following customs procedures according to Clauses 1, 2 and 3 of this Article. Additional declaration shall be made according to Clause 9 Article 1 of the Circular No. 39/2018/TT-BTC.

Article 12. Time limit for submission of proof of origin for imports

1. For a good specified in Point a Clause 1 Article 10 of this Circular:

a) The customs declarant shall submit its proof of origin when following customs procedures;

b) Where a proof of origin is not available when following customs procedures:

- The imported good shall be subject to the MFN (Most-Favoured-Nation) rate or normal tariff rate and granted customs clearance as prescribed. In case there is a credit institution’s guarantee for difference in tax amounts payable, the imported good shall be subject to the special preferential tariff rate and granted customs clearance as prescribed;

- The customs declarant shall additionally declare and submit the proof of origin within a maximum period of one (01) year from the date of registration of customs declaration.

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- When the proof of origin is additionally submitted within the period specified in Point b.2 of this Clause, the imported good shall be subject to the special preferential tariff rate and the customs authority shall handle overpaid tax amounts, if any, in accordance with regulations of law; In case there is a credit institution’s guarantee for the difference between tax amount payable at the special preferential tariff rate and that payable at the MFN rate or normal tariff rate, the customs authority shall update its handling of such overpaid tax amounts on the system and also notify the same to the credit institution.

c) The proof of origin must be submitted to the customs authority within its validity period whether it is a new, modified or retroactively issued proof of origin or a certified copy thereof in accordance with provisions of the relevant FTA.

2. With regard to a good specified in Point b or c Clause 1 Article 10 of this Circular, the customs declarant shall submit its proof of origin when following customs procedures; failure to do so shall result in refusal to grant customs clearance to the good which shall be also treated in accordance with regulations of laws.

3. For a good specified in Point d Clause 1 Article 10 of this Circular:

a) The customs declarant shall submit its proof of origin when following customs procedures;

b) Where a proof of origin is not available when following customs procedures:

- The imported good shall be subject to the tariff rate decided by the Ministry of Industry and Trade of Vietnam. In case there is a credit institution’s guarantee for tax amount payable, the imported good shall be subject to the tariff rate declared by the customs declarant and granted customs clearance as prescribed;

- The customs declarant shall additionally declare and submit the proof of origin within a maximum period of 30 days from the date of registration of the customs declaration in order to claim the tariff rate decided by the Ministry of Industry and Trade of Vietnam and have overpaid tax amounts, if any, handled in accordance with regulations of law; In case there is a credit institution’s guarantee for tax amount payable, the customs authority shall update its handling of such overpaid tax amounts on the system and also notify the same to the credit institution.

4. The proof of origin shall be submitted to the customs authority in the form of electronic data or electronic version converted from the physical one (i.e. scanned copy certified by digital signature) through the electronic customs data processing system as prescribed in Clause 7 Article 1 of the Circular No. 39/2018/TT-BTC. In case a C/O is issued through the National single-window portal, the ASEAN single-window portal or a website notified by a competent authority of the exporting country, the customs declarant must not submit the C/O but shall make declaration according to Clause 1 Article 11 of this Circular.

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5. The customs declarant shall retain original copies of proofs of origin and present them to customs authorities upon post-clearance inspection, specialized inspection or customs inspection or in case the validity of the proof of origin is suspected by the customs authority while processing customs procedures.

Where the customs declarant fails to present the proof of origin, the customs authority shall carry out verification procedures and take actions as prescribed in Article 19 of this Circular.

6. In case of guarantee as prescribed in Clause 1 and Clause 3 of this Article, such guarantee must be provided in accordance with provisions of Article 43 of the Circular No. 38/2015/TT-BTC and Clause 24 Article 1 of the Circular No. 39/2018/TT-BTC.

Article 13. Additional submission of proof of origin for imports in specific circumstances

1. If a proof of origin has not been submitted by the customs declarant when following procedures for registration of customs declaration, it may be additionally submitted for the purpose of claiming special preferential tariff rate in the following circumstances:

a) Goods are repurposed. To be specific: imported goods which are not subject to import duty or are eligible for exemption of import duty or tariff rates within the tariff quota have been released or granted customs clearance but there are changes in the quantity of goods not subject to import duty or the purpose of import duty exemption or application of tariff rates within the tariff quota; imported goods which are raw materials/supplies used for processing or production of goods to be exported or temporarily imported goods have been released or granted customs clearance but are repurposed or sold domestically;

b) There is a change in tariff classification. To be specific: the code of the imported good is re-determined by the customs authority upon post-clearance inspection, specialized inspection or performance of other specialized operations or a change in tariff classification code is detected by the customs declarant, and thus the import duty is changed accordingly. In case a change in tariff classification affects the origin criterion specified in the proof of origin, provisions of Article 16 of this Circular shall apply;

c) The imported good is no longer eligible for investment incentives. To be specific: the imported good is found ineligible for investment incentives by the customs authority during the post-clearance inspection, specialized inspection or customs inspection or by the customs declarant himself, and thus the obligation to pay import duty is changed accordingly.

2. With regard to a repurposed good as prescribed in Point a Clause 1 of this Article, if, when following procedures for registration of a new customs declaration, the imported good is included in the Minister of Industry and Trade’s list of goods subject to trade remedies, the customs declarant shall additionally declare and pay import duty at the tariff rate specified in the relevant decision to impose trade remedies.

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a) Regarding a good specified in Point a Clause 1 of this Article: the proof of origin shall be additionally submitted when the customs declarant follows procedures for repurposing of the good. The proof of origin additionally submitted must be still valid when initiating customs procedures, unless otherwise prescribed in a FTA to which Vietnam is a signatory;

b) Regarding a good specified in Point b or c Clause 1 of this Article: the proof of origin shall be additionally submitted within 05 working days from the day on which the customs authority issues the record of post-clearance inspection, specialized inspection or customs inspection or the customs declarant finds that the imported good is ineligible for investment incentives or detects a change in tariff classification of the imported good. The proof of origin additionally submitted must be still valid when following customs procedures for imports, unless otherwise prescribed in a FTA to which Vietnam is a signatory.

Article 14. Rejection of proof of origin for imports

Customs authorities may reject proofs of origin in the following circumstances:

1. A proof of origin is additionally submitted after the deadline specified in Article 12 of this Circular.

2. The competent authority of the exporting country that issued the proof of origin notifies the invalidation of that proof of origin or that the imported good supported by that proof of origin fails to meet the origin criterion of the exporting country.

Article 15. Examination of proof of origin of imports

1. If a good is imported from a country, group of countries or territory that has entered into an agreement on preferential tariff treatment in trade relation with Vietnam, pursuant to the rules of origin under the framework of each FTA introduced in specific Circular of the Ministry of Industry and Trade of Vietnam, the customs authority shall determine the validity of the C/O by means of examining and verifying information provided thereon, documents included in the customs dossier and physical inspection results (if any).

In case a proof of origin is issued through the National single-window portal, the ASEAN single-window portal or a website notified by a competent authority of the exporting country, the customs declarant shall examine its validity, determine the MFN rate as prescribed and update information on examination results on the customs declaration.

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If the customs declarant submits an origin declaration in conformity with provisions of a FTA to which Vietnam is a signatory, pursuant to guidelines given in a specific Circular of the Ministry of Industry and Trade of Vietnam, the customs authority shall determine the validity of the origin declaration by means of examining and verifying information provided thereon, documents included in the customs dossier and physical inspection results (if any). An origin declaration made out under the framework of the CPTPP Agreement must have adequate minimum data as prescribed in Appendix VI enclosed herewith.

In case a website for verifying the origin declaration is available in accordance with the provisions of a FTA to which Vietnam is a signatory, the customs authority shall determine the validity of the origin declaration by checking the number of the exporter eligible to make out the origin declaration on the website and update information on examination results on the customs declaration.

3. If a good is imported from a country, group of countries or territory that has not yet entered into an agreement on preferential tariff treatment in trade relation with Vietnam, the C/O must have the minimum data as follows:

a) Exporter;

b) Importer;

c) Means of transport;

d) Description and HS code of goods;

dd) Quantity, weight or volume of goods;

e) Country, group of countries or territory of origin;

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h) Signature of authorized signatory and C/O issuing body.

In case an electronic C/O is issued, the customs authority shall check its validity on the website or adopting another method as specified on the C/O.

4. Rejection of proofs of origin:

a) During the examination of the proof of origin as prescribed in Clause 1, Clause 2 and Clause 3 of this Article, if the customs authority has sufficient justification for confirming that the proof of origin is invalid or the exporter or producer fails to cooperate in verifying the origin of goods as prescribed in Point c Clause 1 Article 21 of this Circular, it shall reject the proof of origin and take actions as follows:

- The good specified in Point a Clause 1 Article 10 of this Circular shall be subject to the MFN rate or normal tariff rate and granted customs clearance as prescribed;

- The good specified in Point b or c Clause 1 Article 10 of this Circular shall not be granted customs clearance and be handled in accordance with regulations of law;

- The good specified in Point d Clause 1 Article 10 of this Circular shall be subject to the tariff rate specified in the Ministry of Industry and Trade of Vietnam’s decision to impose trade remedies and be granted customs clearance as prescribed.

A proof of origin issued under the framework of the CPTPP Agreement shall be rejected according to Point c of this Clause.

b) The customs authority shall notify the rejection of proof of origin on the electronic customs data processing system or in the form of a written statement, or directly write the reasons for rejection on the proof of origin which will be then returned to the customs declarant so that the customs declarant may contact the authority or organization or producer or exporter issuing the proof of origin;

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d) Within 05 working days from the receipt of the notice of rejection from the customs authority, the customs declarant must make additional declaration of tax amounts according to instructions given by the customs authority. If the customs declarant fails to make additional declaration of tax amounts within this time limit, the customs authority shall impose tax or take actions in accordance with regulations of law.

5. Where the customs declarant has submitted the proof of origin for the entire shipment but only imports part of that shipment, the customs authority shall accept the proof of origin for the part of goods actually imported; when the customs declarant imports the remaining part of the shipment, the customs authority shall accept the proof of origin if the quantity of goods actually imported is conformable with that specified in the proof of origin.

6. If the actual quantity, weight or volume of the imported goods exceeds that specified in the proof of origin but does not affect the validity of the proof of origin, the customs authority shall grant preferential tariff treatment for the quantity, weight or volume of the imported goods specified in the proof of origin. The exceeding part of imported goods shall also be eligible for preferential treatment if the customs declarant additionally submits a proof of origin indicating the quantity of goods conformable with that exceeding part of imported goods within its validity period.

7. The customs authority shall accept a proof of origin and consider applying special preferential tariff rate in cases where the commercial invoice is issued by a third party.  The customs authority shall examine and compare information concerning the name, country, group of countries or territory where the company issuing the third party invoice is located on the proof of origin with the information on the third party invoice in order to determine its conformity and validity in accordance with the provisions of the FTA to which Vietnam is a signatory.

8. Minor errors or discrepancies that may not invalidate the proof of origin: 

The customs authority shall accept the proof of origin in cases where there are minor errors or discrepancies between the proof of origin and other documents included in the customs dossier, if they do, in fact, correspond to the goods imported. Such errors and discrepancies include:

a) Spelling or typing errors that may not affect the authenticity of the information included in the proof of origin;

b) Differences in tick marks in boxes on the C/O: either manual or typewritten, including crossed (“x”) instead of ticked (“√”);

c) Slight discrepancies in the authorized signature in the proof of origin and the specimen signature;

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dd) Differences in paper size between the C/O submitted to the customs authority and the prescribed sample C/O;

e) Minor discrepancies in ink colour of the text on the proof of origin;

g) Differences in HS codes: conformable at 6-digit subheadings but different at 8-digit level;

h) Differences in name and number of shipment due to change of means of transport;

i) Slight differences in the description of goods in the proof of origin as compared to other supporting documents;

k) Other slight discrepancies as defined in the relevant international agreement or convention to which Vietnam is a signatory and notified by the General Department of Vietnam Customs.

9. Where the customs declarant has declared and submitted the notice of origin pre-determination results, the customs authority shall examine and compare information on the notice during its examination of the proof of origin as prescribed in Clauses 1, 2 and 3 of this Article.

Article 16. Handling of HS code differences between proof of origin and customs declaration in specific circumstances

1. Where the origin criterion declared on the proof of origin is wholly obtained (WO), HS code differences shall not invalidate the proof of origin, and the customs authority shall accept that proof of origin if the accuracy of information thereon is not in doubt.

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Where the origin criterion declared on the proof of origin is goods produced exclusively from originating materials (PE or RVC100%) but the origin criterion for the HS code of the good on the customs declaration is WO, the imported good shall be considered to have failed to meet the origin criteria and the customs authority will reject the proof of origin as prescribed. Where a FTA contains the provision that a good shall be treated as originating in any case if it is produced entirely in the territory of one party, exclusively from originating materials of one or more Parties, HS code differences shall not invalidate the proof of origin and the customs authority shall accept that proof of origin if the accuracy of information thereon is not in doubt.

3. Where the origin criterion for the HS code of the good on the customs declaration is same as that declared on the proof of origin which is specific process (SP), HS code differences shall not invalidate the proof of origin, and the customs authority shall accept that proof of origin if the accuracy of information thereon is not in doubt. In case of different specific processes, the customs authority shall verify the validity of the proof of origin according to Article 19 of this Circular.

4. Where the origin criterion for the HS code of a good on the customs declaration is same as that declared on the proof of origin which is change in tariff classification (CTC) or regional value content (RVC), and the customs declarant may provide supporting documents regarding the good’s satisfaction of CTC or RVC criterion or there is sufficient justification for confirming that the good bearing the HS code on the customs declaration still meets CTC criterion, HS code differences shall not invalidate the proof of origin, and the customs authority shall accept that proof of origin if the accuracy of information thereon is not in doubt. Such supporting documents include:

a) The production process of imported goods: 01 copy;

b) The statement of HS codes of input materials/supplies and output products in case the CTC criterion is declared: 01 copy;

c) The statement of production costs proving that the good meets RVC criterion in case the RVC criterion is declared: 01 copy.

Within 10 days from the receipt of the request from the customs authority, if the customs declarant fails to provide such supporting documents or such provided supporting documents are not sufficient to prove that the good bearing the HS code on the customs declaration still meets the CTC or RVC criterion, the customs authority shall conduct verification as prescribed in Clause 4 Article 19 of this Circular.

5. Where the origin criterion for the HS code of a good on the customs declaration is different from that declared on the proof of origin in the following specific circumstances, the customs authority shall conduct verification of the validity of the proof of origin according to the provisions of Article 19 of this Circular:

a) The origin criterion declared on the proof of origin is RVC but the origin criterion for the HS code of the good on the customs declaration is CTC or vice versa;

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Article 17. Examination of back-to-back C/O, certificate of non-manipulation

1. The customs authority shall accept a back-to-back C/O issued for the imported good which has been transported through one or more intermediate countries to Vietnam or a certificate of non-manipulation issued by a competent authority of the country of transit.

In the case specified in Point a Clause 1 Article 10 of this Circular, the customs authority shall accept the back-to-back C/O if it is issued by an intermediate country that is a member state of a FTA.

2. The back-to-back C/O must contain adequate information on the origin of goods. The examination of a back-to-back C/O shall be made following the same procedures for examination of a proof of origin laid down in Article 15 of this Circular.

Article 18. Inspection of satisfaction of direct consignment conditions

1. Direct consignment shall be considered to be fulfilled if the following conditions have been met, unless otherwise prescribed in a FTA to which Vietnam is a signatory:

a) The good has been transported directly from an exporting country, group of countries or territory, to an importing country, group of countries or territory;

b) The good has been transported through one or more countries, groups of countries or territories in the case specified in Clause 2 of this Article, provided the following conditions are met:

- The transit entry is justified for geographical reasons or by consideration related exclusively to transport requirements;

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- The good has not undergone any operation there other than unloading and reloading or any other operation to preserve it in good condition.

2. Supporting documents for direct consignment must be submitted to the Customs Sub-department where the customs declaration is registered in the following cases:

a) The good imported as prescribed in Point a Clause 1 Article 10 of this Circular is transported through one country, group of countries or territory that is not a member state of a FTA;

b) The good imported as prescribed in Point b, c or d Clause 1 Article 10 of this Circular is transported through one intermediate country, group of countries or territory other than the exporting country, group of countries or territory and the importing country, group of countries or territory.

3. Supporting documents for direct consignment:

Unless otherwise prescribed in a FTA to which Vietnam is a signatory or the containers and carrier's seal remain intact, the customs declarant shall submit one of the following documents to the customs authority to substantiate direct consignment:

a) The document issued by the customs authority of the country, group of countries or territory of transit to certify that the good remains under its supervision and has not undergone import procedures there: 01 copy;

b) The written certification of the authority or organization that issued the bill of lading for the import shipment that the transit entry is justified for geographical reasons or by consideration related exclusively to transport requirements; the good has not entered into trade or consumption in the country, group of countries or territory of transit; the good has not undergone any operation there other than unloading and reloading or any other operation to preserve it in good condition. If the certification is issued by a subsidiary, branch or agent of the transport company or the organization that issued the bill of lading for the shipment in Vietnam, the carrier’s letter of authorization is required: 01 copy;

c) The certification given by the ship-owner, operator, charterer or master of the ship that the transit entry is justified for geographical reasons or by consideration related exclusively to transport requirements: 01 copy;

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e) Where a good is transported through multiple routes by airway, the customs declarant shall provide the Master Airway Bill for each route and the House Airway Bill showing that the good is transported from the place of loading of the exporting country to the place of unloading of the importing country.

If the electronic customs data processing system is not available or failed, the physical copies of the abovementioned documents shall be submitted.

The customs authority shall determine whether the status quo of goods is kept during transport by examining and comparing the documents provided by the customs declarant as prescribed in this Clause with the information included in the customs dossier.

Article 19. Verification of origin of imports 

1. Where the text on the proof of origin is not conformable with the information provided by the customs declarant, other documents included in the customs dossier and the physical inspection results (if any), the Customs Sub-department where the customs declaration is registered shall request the customs declarant to provide explanations for unsatisfactory contents.

Within 05 working days from the receipt of the request from the customs authority, if no explanation is provided or explanations provided by the customs declarant are not sufficient to prove the validity of the proof of origin, the customs authority shall conduct verification as prescribed in Clause 4 of this Article.

2. Where there is a doubt as to the origin criterion on the proof of origin, the Customs Sub-department where the customs declaration is registered shall request the customs declarant to provide 01 copy of every of the following supporting documents:

a) The production process of imported good;

b) The statement of production costs made using the Form in Appendix II;

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d) The statement of input materials/supplies and output products, in case the CTC criterion is applied.

Within 10 days from the receipt of the request from the customs authority, if the customs declarant fails to provide or has provided supporting documents which are not sufficient to prove the validity of the proof of origin, or upon a written request of the customs declarant, the customs authority shall conduct verification as prescribed in Clause 4 of this Article.

If the electronic customs data processing system is not available or failed, the customs authority’s request and supporting documents provided by the customs declarant shall be physical copies.

3. Where there is a doubt as to the validity of the proof of origin, the customs authority shall conduct verification as prescribed in Clause 4 of this Article.

4. In cases of verification prescribed in Clauses 1, 2 and 3 of this Article, within 05 working days, the relevant provincial Customs Departments shall report and request the General Department of Vietnam Customs to send a written request for verification of origin, accompanied by relevant information and documents, to the C/O issuing body of the exporting country or the exporter/producer or the customs authority of the exporting country to verify the authenticity of the proof of origin or the accuracy of information concerning the origin of goods.

5. If the results of verification given by the C/O issuing body or the exporter/producer issuing the proof of origin or the customs authority of the exporting country cannot establish good grounds for determining the origin of imported good, the General Department of Vietnam Customs shall conduct a verification visit to the producer’s premises located in the exporting country, group of countries or territory as prescribed in Article 20 of this Circular.

6. The verification process (including the visit to the exporting country, group of countries or territory and notification of verification results) must be completed within a maximum duration of 180 days from the date of the written request sent by the General Department of Vietnam Customs, unless a longer duration is prescribed in a FTA to which Vietnam is a signatory.

The customs authority shall be entitled to reject the proof of origin as prescribed in Clause 4 Article 15 of this Circular if it does not receive verification results upon the expiration of this duration. If the customs authority receives verification results after it has rejected the proof of origin, it shall accept the proof of origin provided that such verification results are given within the validity period of the proof of origin or explanations given by the C/O issuing body, the exporter/producer issuing the proof of origin or the customs authority of the exporting country are detailed and exhaustive in addressing issues raised by the customs authority.

7. While awaiting the verification results, the customs declarant shall pay import duty at the rates specified in Points b.1 Clause 1 and Point b.1 Clause 3 Article 12 of this Circular. While awaiting results of the verification which is conducted during the post-clearance inspection, specialized inspection or customs inspection, the imported good shall be subject to the import duty rate determined when following customs procedures.

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9. Upon request of customs authorities of other countries or where the verification visit is required under an international convention or agreement to which Vietnam is a signatory, the General Department of Vietnam Customs shall cooperate with the Ministry of Industry and Trade of Vietnam in conducting the verification visit to the producer’s premises located in the exporting country, group of countries or territory as prescribed in Article 20 of this Circular.

Article 20. Verification visit to exporting country, group of countries or territory

1. Prior to the conduct of a verification visit to the exporting country, group of countries or territory, the General Department of Vietnam Customs shall:

a) Send a written notification of its intention to conduct the verification visit to exporter or producer whose premises are to be visited; the C/O issuing body of the exporting country, group of countries or territory in which the verification visit is to occur; the customs authority of the member country, group of countries or territory in which the verification visit is to occur, and the importer of the goods subject to the verification visit; request relevant parties to provide documents and papers relating the shipment subject to the verification;

b) The written notification shall be as comprehensive as possible including, among others: the name and address of the exporter or producer whose premises are to be visited; the name and address of the C/O issuing body of the exporting country, group of countries or territory in which the verification visit is to occur; the name and address of the customs authority of the exporting country, group of countries or territory in which the verification visit is to occur; the name and address of the importer; the proposed date for the verification visit; the coverage and contents of the proposed verification visit; the names and designation of the officials performing the verification visit.

2. The General Department of Vietnam Customs shall conduct the verification visit after receiving the written consent from the exporter or producer whose premises are to be visited or the C/O issuing body of the exporting country, group of countries or territory, or the customs authority of the member country, group of countries or territory in which the verification visit is to occur.

3. When a written consent from the exporter or producer or the C/O issuing body or the customs authority of the exporting country, group of countries or territory within thirty (30) days upon receipt of the notification of the verification visit, the notifying customs authority may reject the proof of origin as prescribed in Clause 4 Article 15 of this Circular.

4. Where the participation of the Ministry of Industry and Trade of Vietnam in the verification visit is deemed necessary, upon request of the General Department of Vietnam Customs, the Ministry of Finance of Vietnam shall send a written request for participation in the verification visit to the Ministry of Industry and Trade of Vietnam.

Article 21. Processing of inspection and verification results

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a) Where the customs declarant provides explanations or documents proving the origin of imported goods or the results of inspection and verification, explanations and supporting documents provided by the authority or organization issuing the proof of origin, or the exporter or producer are detailed and exhaustive in addressing the issues raised by the customs authority, and the customs authority has sufficient grounds for determining the eligibility of the goods, the proof of origin shall be accepted;

b) Where the results of examination of documents proving the origin of imported goods provided by the customs declarant or the results of inspection and verification, explanations and supporting documents provided by the authority or organization issuing the proof of origin, or the exporter or producer are not detailed and exhaustive in addressing the issues raised by the customs authority, and the customs authority does not have sufficient grounds for determining the eligibility of the goods, the proof of origin shall be rejected according to Clause 4 Article 15 of this Circular;

c) Where the exporter or producer fails to provide data and documents proving the origin of goods, or refuses to give consent to the proposed verification visit to its premises or production process, or causes other acts of obstruction resulting in the failed verification visit, the customs authority shall reject the proof of origin according to Clause 4 Article 15 of this Circular;

2. The customs authority shall notify the inspection and processing results through the electronic customs data processing system, or in the form of a written statement, to the importer, exporter or producer, the authority or organization issuing the proof of origin, or the customs authority of the exporting country.

Article 22. Deduction of import quantity in C/O

1. Where goods are imported from a bonded warehouse into the domestic market in partial shipments, or goods are under the same commercial invoice or contract but imported in multiple shipments or voyages, the proof of origin shall be used for making import quantity monitoring sheet using the Form in Appendix VII enclosed herewith for each partial shipment.

2. The Customs Sub-department where the customs declaration for the initial import is registered shall make and deliver the import quantity monitoring sheet to the customs declarant. It shall be presented to customs authorities when following import procedures for monitoring and deducting quantity of imported goods until the quantity of goods written in the proof of origin has been fully imported.

Chapter V

IMPLEMENTATION

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1. This Circular comes into force from July 15, 2023 and supersedes the following documents:

a) The Circular No. 38/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam prescribing determination of origin of imports and exports;

b) The Circular No. 62/2019/TT-BTC dated September 05, 2019 of the Minister of Finance of Vietnam providing amendments to the Circular No. 38/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam prescribing determination of origin of imports and exports;

c) The Circular No. 47/2020/TT-BTC dated May 27, 2020 of the Minister of Finance of Vietnam governing required time for submission of proofs of origin and types of proofs of origin of imports applied during the Covid-19 pandemic (disease caused by severe acute respiratory syndrome coronavirus);

d) The Circular No. 07/2021/TT-BTC dated January 25, 2021 of the Minister of Finance of Vietnam prescribing timeframe for submission of proofs of origin for goods imported under EU-Vietnam Free Trade Agreement (EVFTA).

2. Announcements of imported goods requiring proofs of origin made by supervisory ministries before the date of entry into force of this Circular shall still remain valid.

3. If any legislative documents referred to in this Circular are amended or superseded during the implementation of this Circular, the new ones shall prevail./.

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Appendix I

(Enclosed with the Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Ministry of Finance of Vietnam)

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
-------------------

No.: ……….

…..[location & date]

APPLICATION FOR PRE-DETERMINATION OF ORIGIN OF IMPORTS/EXPORTS

To: The General Department of Vietnam Customs

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1. Name

2. Address:

3. Telephone number:

4. Fax:

5. TIN:

6. E-mail:

B. Importer’s/exporter’s details:

1. Name

2. Address:

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...

4. Website:

5. E-mail:

C. Details of production, processing, assembling facility:

1. Name

2. Address:

3. Telephone number:

4. Website:

5. E-mail:

D. Goods whose origin are to be pre-determined:

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2. HS Code:

3. FOB value:

4. Intended route of the shipment from the manufacturing country/exporting country to Vietnam (port of the manufacturing country → port of the exporting country → port of the intermediate country → Vietnam); or vice versa for exported goods.

5. Is the good included in the list of goods banned or suspended from import/export?

Yes □         No □

6. Whether the origin of the good has been pre-determined as published on the web portal of the General Department of Vietnam Customs or not?

Yes □         No □

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1. The statement of materials used for producing the good (indicating information such as name, HS code, origin and CIF value of materials).

2. The brief description of the production process.

3. Catalogue                        Yes □         No □

4. Photos                        Yes □         No □

5. Certificate of analysis

Yes □         No □

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Case 1: For a shipment of imported/exported goods whose origin is not yet pre-determined

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Case 2: For a shipment of imported/exported goods whose information is identical to that of a good whose origin has been pre-determined

....(name of the applicant) declares that the goods described in Section D have information identical to that of the good subject to the Notice of origin pre-determination results No..................dated............... of the General Department of Vietnam Customs.

... (name of the applicant) shall assume legal responsibility for the authenticity of all statements provided herein and attached documents./.

APPLICANT
(signature, full name & seal)

Appendix II

(Enclosed with the Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Ministry of Finance of Vietnam)

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EXPORTER’S DETAILS

Name:

TIN:

Address:

GOODS MEETING RULES OF ORIGIN UNDER FTA/GSP...

ORIGIN CRITERION

□ Wholly obtained (WO)

□ Goods produced exclusively from originating materials (PE)

□ Meeting/Regional value content (RVC/LVC…, specify achieved value (%))

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□ Specific process

□ De-minimis” (specify...%)

INFORMATION ON GOODS

Description of goods:

Importing country: 

Model, if any:

6-digit HS code:

Value:

CTC AND SATISFACTION OF REGIONAL VALUE CONTENT/STANDARD

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Description of all materials/parts

HS code (in case of CTC criterion)

Origin

Producer’s name (only required if materials are originating in Vietnam)

Value of materials

- CIF price at time of import

- Buying price of domestic materials
(according to invoices)

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Originating

Non-originating

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Total

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Direct overhead cost:

Profit:

Other expenses:

CALCULATION OF REGIONAL VALUE CONTENT

RVC shall be calculated according to guidelines given in the Circular on origin of goods of the Ministry of Industry and Trade of Vietnam and the relevant Circular prescribing rules of origin under a FTA to which Vietnam is a signatory.

STATEMENT OF REPRESENTATIVE PROVIDING THIS DOCUMENT

I hereby certify that the final manufacturing process for producing the goods is carried out in Vietnam and the information provided herein is true and correct. I shall assume legal responsibility for the accuracy of information provided herein. I shall cooperate, as prescribed, with relevant competent authorities in conducting a verification visit to the producer’s premises and inspection of retained documents.

Name:

Position:

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Telephone number:

E-mail:

Notes:

- For domestic originating materials, certificates or invoices given by domestic suppliers shall be submitted.

- In case of accumulation of originating materials of Parties of a FTA, proof of origin or invoices, supporting documents shall be submitted.

- The “de-minimis” value shall be calculated adopting specific formula provided in the Circular on origin of goods of the Ministry of Industry and Trade of Vietnam and the relevant Circular prescribing rules of origin under a FTA to which Vietnam is a signatory.

Appendix III

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ORIGIN DECLARATION BY DOMESTIC PRODUCER/SUPPLIER OF MATERIALS  

Name of producer: Company…

Enterprise ID number:  …………………..

Quantity:  …………………….

FOB value: ………………………..USD

VAT invoice: ………………….

(Name of domestic producer/supplier) hereby declares that the materials/goods (1) ………… (description of goods, 6-digit HS code) described in this document are manufactured at our factory located at (2)…………, Vietnam, considered as originating goods of Vietnam, and meet the origin criterion (3) ……. as prescribed in the Chapter on rules of origin of (4)……

We certify that the information provided herein is true and correct, and shall assume legal responsibility for such provided information.

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..., [location & date]
LEGAL REPRESENTATIVE OF PRODUCER/SUPPLIER
(signature, seal and full name)

Appendix IV

(Enclosed with the Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Ministry of Finance of Vietnam)

GENERAL DEPARTMENT OF VIETNAM CUSTOMS
CUSTOMS DEPARTMENT OF…. (1)
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
-----------

No.:       /QD-……(2)

……[location & date]

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On verification visit to the producer’s premises at……. (3)

DIRECTOR OF CUSTOMS DEPARTMENT OF…..      (1)

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 providing guidelines for the Law on Customs regarding 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 providing guidelines for the Law on Customs regarding customs procedures, inspection, supervision and control;

Pursuant to the Government’s Decree No. 31/2018/ND-CP dated March 08, 2018 providing guidelines for implementation of 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 of Vietnam;

At the request of ……………………………………………………………………………..(4),

HEREBY DECIDES:

Article 1. A verification visit to the producer’s premises at…….shall be conducted. (3);

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The verification visit shall be carried out within………. days from the issue date of this decision.

Article 2. An inspection team shall be established and comprised of the following members:

1. ……………………………………………..……………… , Team leader;

2. ………………………………………………………………, Deputy team leader (if any);

3. ……………………………………………………………… , member;

Article 3. Contents of the verification visit are to ……………………………….……………………………….. (5)

Article 4. This Decision comes into force from the date on which it is signed. The persons whose names are specified in Article 2 hereof and authorities, organizations and individuals involved in the verification visit are responsible for the implementation of this Decision./.

CC:
- As Article 4;
- Kept at:…………….

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____________________

(1) Name of the authority that issues the decision.

(2) Acronym for name of the authority that issues the decision.

(3) Name of subject of the verification visit.

(4) Head of authority or unit proposing the verification visit (if any).

(5) Verification visit to the producer's premises for the purpose of determining origin of exported goods.

Appendix V

(Enclosed with the Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Ministry of Finance of Vietnam)

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OF IMPORTED GOODS REQUIRING SUBMISSION OF PROOFS OF ORIGIN TO CUSTOMS AUTHORITIES

HS code

Description

I. Meat and meat products of cattle, poultry

Chapter 2

Meat and edible meat offal

15.01

Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03.

15.02

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15.03

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.

15.04

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.

15.05

Wool grease and fatty substances derived therefrom (including lanolin).

1506.00.00

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

1516.10

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1517.10

- Margarine, excluding liquid margarine

1517.90

- Other:

1517.90.10

- - Imitation ghee

1517.90.20

- - Liquid margarine

1517.90.30

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1517.90.43

- - - Shortening

1517.90.44

- - - Imitation lard

1517.90.80

- - Other mixtures or preparations of vegetable fats or oils or of their fractions

1517.90.90

- - Other

1518.00.12

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1518.00.20

- Inedible mixtures or preparations of animal fats or oils or of fractions of different fats or oils

1518.00.60

- Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof

16.01

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.

16.02

Other prepared or preserved meat, meat offal or blood

16.03

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II. Coal

27.01

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

27.02

Lignite, whether or not agglomerated, excluding jet

27.03

Peat (including peat litter), whether or not agglomerated

27.04

Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

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Chapter 87

Motor vehicles with HS codes of Chapter 87, excluding:

Special purpose motor vehicles, road tractors for containers;

Motor vehicles of entities provided with privileges and immunities;

Motor vehicles imported as gifts, belongings, humanitarian foreign aid or to serve scientific research;

Motor vehicles temporarily imported for re-export, being in transit or sent to bonded warehouses;

Motor vehicles imported to serve national defense and security purposes upon a written permission or certification granted by the Ministry of National Defence of Vietnam, the Ministry of Public Security of Vietnam or a unit authorized by the Ministry of National Defence of Vietnam or the Ministry of Public Security of Vietnam.

Appendix VI

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MINIMUM DATA REQUIREMENTS FOR ORIGIN DECLARATION UNDER CPTPP

A proof of origin under CPTPP must include the following elements:

1) Exporter or producer:  indicate whether the certifier is the exporter or producer;

2) Name, address (including country), telephone number and e-mail address of the certifier; 

3) Name, address (including country), telephone number and e-mail address of the exporter if different from the certifier;

This information is not required if the producer is completing the certification of origin and does not know the identity of the exporter.   The address of the exporter shall be the place of export of the good in a CPTPP country;

4) Name, address (including country), telephone number and e-mail address of the producer, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wants this information to remain confidential may state "Available upon request by the importing authorities". The address of a producer shall be the place of production of the good in a CPTPP country;

5) Name, address, e-mail address and telephone number of the importer (if known).  The address of the importer shall be in a CPTPP country;

6) Description and HS code of the good;

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7) Origin criterion:  Specify the rule of origin under which the good qualifies;

8) Blanket Period

For situations where the proof of origin covers multiple shipments of identical goods, a specified period of up to 12 months must be available in the proof of origin;

9) Authorized signature and date:

The proof of origin must be signed and dated by the certifier and accompanied by the following statement:  I certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate.  I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification.

Appendix VII

(Enclosed with the Circular No. 33/2023/TT-BTC dated May 31, 2023 of the Ministry of Finance of Vietnam)

CUSTOMS DEPARTMENT OF……..
CUSTOMS SUB-DEPARTMENT OF……..
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IMPORT QUANTITY MONITORING SHEET 

1. C/O Form …………………………...; reference number: ………………………………….; Date of issue: ….…………/…………/………; Issuing body: ……………..……………

2. Name of importer: ……………………….; TIN: …………………..

……………………………………………………………………………….……………………..

No.

Number, marks, date of import customs declaration

Description

HS code

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...

...

Quantity in C/O

Quantity of goods imported

Quantity of goods to be imported

Certification by customs official in charge of monitoring import quantity deduction
(signature and seal)

(1)

(2)

(3)

(4)

(5)

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...

(6)

(7)

(8)

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HEAD OF CUSTOMS SUB-DEPARTMENT
(signature and seal)