According to the Financial Times, the latest circular of the Ministry of Finance has been issued and taken effect from October 21, 2019 with amendments to some articles of Circular No. 38/2018/TT- BTC on determining the origin of export and import commodities. The column "Description" in Section III, Annex II in The list of imported goods which need to submit certification of origin to the customs also changed
Circular No. 62/2019 / TT-BTC also added Article 7a on the origin of export and import goods determination to apply special preferential tax rates within the framework of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP Agreement).
Accordingly, certificates of origin for export and import goods for special preferential tax rates under the CPTPP framework must have at least 9 informations fully, issued in paper or electronic form. In case the certificate of origin is not in English, the customs declarant must translate the content into Vietnamese or English and be responsible for the content of the translation.
Also following this circular, an approved producer can self-certify a certificate of origin in case that a CPTPP member has notified to accept the certificate of origin issued by either authority or the exporter.
Within 1 working day after receiving the notification from the exporting member country, the General Department of Customs will notify the provincial / municipal Customs Department about the form of receiving the above-mentioned certificate of origin, the list of authorities issuing certificates of origin of the exporting member country, the list of approved exporters, producers and other relevant information ( if any).
Additionally, the customs also accepts the certificate of origin for special preferential tax rate in the case the commercial invoice is issued by a non-CPTPP member country. In this case, a certificate of origin must be issued separately from the commercial invoice.
The circular also stated that for the export and import customs declarations registered from January 14, 2019 to before October 21, 2019, the tax rates will apply following CPTPP agreement and Decree No. 57/2019 / ND-CP. Therefore, for enterprises that already had customs declarations from January 14, 2019 to October 21, 2019 and still paid the old tax rate, the overpaid amount will be refunded when the Customs officers receive written requests from the enterprises.
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