1. Time to submit import C/O in the latest EVFTA Agreement

- For goods specified in Point a, Clause 1, Article 10 Circular 33/2023/TT-BTC, there are the following provisions:

+ Customs declaration must submit documents certifying the origin of goods at the time of customs procedures. This means that when carrying out customs procedures, customs declaration must provide documents certifying the origin of goods.

+ In case there is no proof of origin at the time of customs procedures, there are the following regulations:

Imported goods must apply preferential import tax rates or normal tax rates and be cleared according to regulations. In case a credit institution guarantees the tax difference, the goods will be subject to special preferential tax rates and cleared through customs according to regulations. The customs declarant must declare and submit additional documents certifying the origin of the goods within one (01) year from the date of registration of the customs declaration. This means that customs declarants can provide documents certifying the origin of goods after carrying out customs procedures, but within one year from the date of registration of the customs declaration.

For imported goods with documents certifying the origin of goods applying the Free Trade Agreement between Vietnam and the European Union, Vietnam and the United Kingdom, Vietnam and Northern Ireland, the customs declarant must submit additional documents certifying the origin of goods within two (02) years from the date of registration of the customs declaration. When submitting additional documents certifying the origin of goods within the time limit specified in Point b.2 of this Clause, imported goods will be subject to special preferential tax rates and the customs authority will process the amount. Overpaid tax according to regulations in case the tax amount paid is greater than the tax amount payable. In case a credit institution guarantees the tax amount difference between the special preferential tax rate and the preferential import tax rate or normal tax rate, the customs authority will update the processing results on the system. and notify the credit institution.

+ Documents certifying the origin of goods submitted to the customs authority must be within their validity period, including newly issued certificates of origin to replace, correct errors, issue later, issue back-to-back or certified copy according to the provisions of the corresponding Free Trade Agreement. This means that the proof of origin documents submitted to the customs authority must be valid and may include newly issued documents for replacement, error correction, post-issue, back-to-back issues or copies. authenticated according to the provisions of the applicable Free Trade Agreement.

- According to the provisions of Points b and c, Clause 1, Article 10 ofCircular 33/2023/TT-BTC, customs declaration must submit documents certifying the origin of goods at the time of carrying out customs procedures. In the absence of this document, the goods will not be cleared and will be handled according to the provisions of law.

Certificate of origin is an important document to ensure the legality and origin of goods. It confirms that goods have been produced or manufactured in a particular country and comply with country of origin regulations. This regulation aims to ensure fairness in import and export activities, protect consumer rights and prevent fraudulent trade activities. By requiring proof of origin, authorities can control and verify the origin of goods, ensuring that origin regulations and customs rights are properly complied with.

- According to the provisions of Point d, Clause 1, Article 10 ofCircular 33/2023/TT-BTC, for such regulated goods, there are the following specific provisions:

+ Customs declaration must submit documents certifying the origin of goods at the time of carrying out customs procedures. This means that when carrying out customs-related procedures, customs declaration must also submit documents certifying the origin of goods.

+ However, in case there is no proof of origin at the time of customs procedures, there will be separate regulations:

For imported goods, tax rates will be applied according to measures decided by the Ministry of Industry and Trade. This means that in case there is no document certifying the origin of the goods, the customs declarant will have to pay tax at the tax rate prescribed by the Ministry of Industry and Trade. However, if a credit institution guarantees the tax amount to be paid, the customs declarant will have the tax rate applied according to the declaration and the goods will be cleared according to regulations.

In addition, customs declaration also have the right to make additional declarations and submit documents certifying the origin of goods within 30 days from the date of registration of the customs declaration. This means that within 30 days of registering the customs declaration, the customs declarant can add documents certifying the origin of the goods. At that time, tax rates will be applied according to measures prescribed by the Ministry of Industry and Trade and the overpaid tax amount will be handled according to regulations. If the amount of tax paid is greater than the amount of tax payable, the customs declarant will be refunded the excess tax amount. If a credit institution guarantees the tax amount to be paid, the customs authority will update the processing results on the system and notify the credit institution. This helps ensure fairness and transparency in the handling of customs duties.

2. Form of documents

According to the provisions of Clause 7, Article 1 Circular No. 39/2018/TT-BTC, documents certifying the origin of goods can be submitted to customs authorities in the form of electronic data or converted from paper documents to electronic form, with scanned copies confirmed by digital signature, through the System. customs electronic data processing system.

- In case the certificate of origin is issued on the National Single Window Portal, ASEAN Single Window or issued on the website according to the notification of the competent authority of the exporting country, the declarant Customs will not need to submit a certificate of origin. However, customs declaration must still be declared according to the provisions of Clause 1, Article 11 of this Circular.

- In case the customs declarant uses a paper customs declaration, the customs declarant will have to submit one (01) photocopy of the document certifying the origin of the goods, and this photocopy must be certified by the declarant. customs declaration.

- The above regulations aim to promote the use of electronic data in customs processing, helping to optimize procedures and enhance transparency in import and export activities of goods. Converting from paper documents to electronic format not only saves time and effort but also minimizes the risk of loss, damage or falsification of documents. At the same time, the use of digital signatures also ensures the security and legality of transmitted information.

Overview of the regulations on documents certifying the origin of goods in the customs process, we can see the increased application of information technology and telecommunications in the customs industry. This not only meets the needs of the smart digital age but also demonstrates progress and creativity in Vietnam's administrative reform.

3. Responsibilities of customs declarants

- Customs declarants play an important role in the process of importing and exporting goods, and they are responsible for keeping and presenting documents certifying the origin of goods to customs authorities in cases of inspection. post-customs clearance inspection, specialized inspection or customs inspection, as well as when customs authorities have doubts about the validity of documents certifying the origin of goods during the process of carrying out customs procedures.

- If the customs declarant cannot provide documents certifying the origin of the goods, the customs authority will verify and handle according to the provisions of Article 19 of the current Circular. This regulation regulates the handling of violations, to ensure fairness and compliance with regulations on import and export of goods.

- According to the provisions of Article 19, customs authorities have the right to request customs declarants to provide other evidence to prove the validity of goods, including documents, papers, or information related to the goods. Origin and origin of the goods. Customs authorities may also request the intervention of other authorities to verify information and learn about the nature and origin of the goods.

- If after the verification process, the customs authority detects a violation of the validity of the certificate of origin of goods, they will apply handling measures according to the provisions of customs law. These measures may include imposing fines, revoking tax and fee benefits already enjoyed, confiscating goods, or taking administrative action against customs declarants.

This is to ensure accuracy and transparency in the import and export of goods, while preserving the credibility and reliability of the customs process. By applying strict handling measures for violations of goods origin, customs authorities create a fair business environment and protect the interests of businesses operating in the field of trade. international.