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Please Sign in your LuatVietnam account and sign up for the lookup software .| Issuing bodies: | Ministry of Finance | Effective date: | |
| Official number: | 07/2021/TT-BTC | Signer: | Vu Thi Mai |
| Legislation Type: | Circular | Expired date: | Updating |
| Issuing date: | 25/01/2021 | Effect: | |
| Fields: | Commerce - Advertising , Export - Import , Foreign affairs |
Time of submitting documents certifying the origin of imports under the EVFTA
On January 25, 2021, the Ministry of Finance promulgates the Circular No. 07/2021/TT-BTC providing regulations on the time of submission of documents certifying the origin of imports under the Free Trade Agreement between the Socialist Republic of Vietnam and European Union (EVFTA).
Accordingly, customs declarants shall submit documents certifying the origin of imports at the time of performance of customs procedures as specified at Point a, Clause 1, Article 7 of the Circular No. 38/2018/TT-BTC dated April 20, 2018. In case where documents certifying the origin of imports are not yet available at the time of performance of customs procedures for application of special preferential import duty rates under the EVFTA, customs declarants shall declare the late submission of documents certifying the origin of goods on the import customs declaration and be entitled to additionally declare and submit such documents within 02 years after registering import customs declarations.
In case where customs declarants submit documents certifying the origin after the prescribed validity period due to force majeure or other valid reasons beyond the control of the importers or other cases of late presentation, the Ministry of Finance shall consider and decide on the application of special preferential import duty rates under the EVFTA for specific cases.
This Circular takes effect on March 11, 2021.
For further details of the Circular 07/2021/TT-BTC, Click here
