NEW REGULATIONS ON DETERMINING ORIGIN OF EXPORTS AND IMPORTS

The new circular has amended and supplemented contents relating to difference of HS codes on the certificate of origin (C/O) and on import declaration form; the list of imported goods subject to certificates of origin submitted to customs offices. Particularly, the circular supplements important regulations on rules of origin made under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP).

Where there is a difference of HS code on the certificate of origin of goods with that on the import customs declaration form but the description of the goods on the certificate of origin is consistent with that on the above import customs declaration form and the imported goods, customs authorities have proofs to determine goods as per the HS code on the import customs declaration and the added import customs declaration that meet regulatory origin criteria, documents certifying goods origin will be accepted.

Where there is a difference of HS code on the certificate of origin of goods with that on the import customs declaration form but the description of the goods on the certificate of origin does not match that on the above import customs declaration form and the imported goods, customs authorities have grounds to determine goods not to be the one on the certificate of origin and they will reject documents certifying goods origin and notify this case on the customs electronic data system as per Clause 2, Article 22 of this Circular.

Where there is a difference of HS code on the certificate of origin of goods with that on the import customs declaration form but the description of the goods on the certificate of origin is consistent with that on the above import customs declaration form and the imported goods and customs authorities have no proofs to determine goods as per the HS code on the import customs declaration to meet one of origin criteria specified in Government Decree 31/2018/ND-CP detailing the Law on Foreign Trade Administration on origin of goods and relevant guiding documents, including wholly obtained goods (WO), regional value content (RVC), conversion from any other chapter to a chapter (CC), conversion from any other group to a chapter (CTH), conversion from any other subgroup to a chapter (CTSH), goods produced entirely in the territory of exporting member countries, goods produced from materials of one or more member countries (PE), specific processing stages (SP), and ratio of raw materials unfitting for code conversion (de minimis), customs authorities shall carry out verification procedures as prescribed in Articles 19 and 21 of this Circular.

In addition, Circular 62/2019/TT-BTC adds the case of C/O rejection. Point d, Clause 1, Article 22 says that where there are documents certifying the origin of goods at the time of carrying out import procedures but the declarant does not declare the reference number and/or the date of issue or where there are no documents certifying the origin of goods at the time of carrying out import procedures but the declarant does not declare the late submission of certificate of origin on the import customs declaration form as per Article 5 of this Circular, customs authorities shall reject the certificate of origin.

In case the declarant declares the late submission of the certificate of origin as per Article 5 of this Circular but he/she declares more information and submits the certificate of origin later than the deadline specified in Article 7 of the Circular, customs authorities shall reject the certificate of origin.

Source: VCCI