Accordingly, the customs declarant submits proof of origin of imported goods at the time of carrying out customs procedures as prescribed at Point a Clause 1 Article 7 of Circular
No.38/2018/TT-BTC dated April 20,2018 of the Minister of Finance regulates the determination of origin of exported and imported goods.
In case proof of origin of imported goods is not available at the time of customs procedures to apply special preferential import tax rates under the EVFTA Agreement, customs declarants must declare late submission of proof of origin on the import customs declaration and additional declaration and submission of proof of origin within a period of no more than 2 years from the date of registration of the import customs declaration and within a period of time validity of proof of origin of goods.
Where the customs declarant submits proof of origin after the effective period specified at Point b above due to force majeure or other valid reasons beyond the control of the importer or other late presentation cases, the Ministry of Finance (the General Department of Customs) shall consider and decide the application of special preferential import tax rates under the EVFTA Agreement for specific cases. For other late presentation, the goods must be imported within the validity period of the proof of origin.
The inspection and determination of the origin of goods to apply special preferential import tax rates under the EVFTA Agreement shall comply with the Ministry's Circular No.38/2018/TT-BTC dated April 20, 2018. The Minister of Finance regulates the determination of origin of exported and imported goods, Circular No.62/2020/TT-BTC dated September 5, 2020 of the Minister of Finance amending and supplementing a number of articles. Circular No.38/2018/TT-BTC and related guiding documents.
This Circular takes effect from March 11, 2021.
MH