Circular 47/2020/TT-BTC time for submission of proofs of origin with imported goods during Covid-19

CIRCULAR

Prescribing the time limit for submission and forms of certificates of origin applicable to imported goods during the period of acute respiratory disease caused by coronavirus (COVID-19 pandemic)^[1]

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the June 12, 2017 Law on Foreign Trade Management;

Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control; and Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015;

Pursuant to the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing, and providing measures to implement, the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 31/2018/ND-CP of March 8, 2018, detailing the Law on Foreign Trade Management regarding origin of goods;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Directive No. 11/CT-TTg of March 4, 2020, on urgent tasks and solutions to remove difficulties for production and business activities and ensure social security in response to the COVID-19 pandemic;

Pursuant to the Prime Minister’s Decision No. 447/QD-TTg of April 1, 2020, on announcement of the COVID-19 outbreak;

At the proposal of the General Director of Vietnam Customs,

The Minister of Finance promulgates the Circular prescribing the time limit for submission and forms of certificates of origin applicable to imported goods during the period of the COVID-19 pandemic.

Article 1.Scope of regulation

This Circular prescribes the time limit for submission and forms of documents of certificates of origin applicable to imported goods during the period of the COVID-19 pandemic.

Article 2.Subjects of application

1. Customs declarants.

2. Customs offices and customs officers.

3. Other organizations and individuals having rights and obligations related to the identification of origin of exports and imports.

Article 3.Time limit for submission of certificates of origin

Customs declarants shall submit certificates of origin (C/Os) at the time of carrying out customs procedures for application of specially preferential duty rates under Point a, Clause 1, Article 7 of the Minister of Finance’s Circular No. 38/2018/TT-BTC of April 20, 2018, on identification of origin of imports and exports (below referred to as Circular No. 38/2018/TT-BTC).

In case C/Os are not available at the time of carrying out customs procedures for application of specially preferential duty rates, customs declarants shall declare late submission of C/Os on import customs declarations and may make additional declarations and submit C/Os within their validity period. Customs declarants shall declare import duty at the most favored nation (MFN) or normal import duty rates and may additionally submit certificates of origin within the validity period of certificates for application of corresponding specially preferential duty rates. Customs offices shall refund overpaid duty amounts.

Article 4.Forms of certificates of origin

1. In case imports are eligible for application of specially preferential duty rates, customs declarants shall submit C/Os as follows:

a/ C/Os bearing electronic signatures and seals:

Customs offices shall accept C/Os bearing electronic signatures and seals, provided that competent authorities of exporting countries have notified the issuance of C/Os bearing electronic signatures and seals and websites for C/O checking, or apply other C/O checking methods.

Customs offices shall check the validity of C/Os on websites or by other checking methods of issuing agencies for application of specially preferential duty rates and make 1 printed copy of C/O for filing in customs dossiers.

b/ Photocopies/scanned copies of C/Os:

Customs offices shall accept photocopies/scanned copies of C/Os, provided that competent authorities of exporting countries have notified the use of photocopies/scanned copies of the original C/Os and provide such photocopies/scanned copies or websites or by other checking methods to customs offices to check the validity of C/Os.

Customs offices shall check the validity of the photocopies/scanned copies of C/Os on their websites or by other checking methods provided by issuing agencies for application of specially preferential duty rates and make 1 printed copy of C/O for filing in customs dossiers.

2. In case C/Os must be submitted for imports in accordance with Clause 2, Article 4 of Circular No. 38/2018/TT-BTC:

A customs declarant shall submit the original C/O to the customs office. If the original C/O is not available at the time of carrying out customs procedures, the customs declarant may submit a photocopy/scanned copy of the C/O to the customs office and take responsibility before law for the accuracy and validity of the photocopy/scanned copy of C/O.

Customs offices shall base themselves on photocopies/scanned copies of C/Os, customs dossiers, actual state of goods, shipment itinerary and other relevant information to check and identify the origin of goods and decide on customs clearance for goods.

A customs declarant shall submit 1 original C/O within 180 days from the date of registering an import customs declaration.

Article 5.Effect

This Circular takes effect on the date the Prime Minister of the Socialist Republic of Vietnam announces the COVID-19 outbreak (January 23, 2020), and applies to import customs declarations registered on or after January 23, 2020.

The Minister of Finance shall base itself on development of the COVID-19 pandemic in the world to announce the invalidation of this Circular.

Any problems arising in the course of implementation of this Circular should be reported to the Ministry of Finance for consideration and settlement.-

For the Minister of Finance
Deputy Minister
VU THI MAI