Call: 84-969607859

Instructions for submitting certificates of origin for imported goods in the EVFTA Agreement

(Daiphuc corp) - The Ministry of Finance has just issued Circular 07/2021/TT-BTC stipulating the time of submission of proof of origin of imported goods in the EVFTA Agreement.


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
 

Tags:
 

Chia sẻ bài viết: 


Other News:

Prices of many types of steel in China fell, the lowest in a week

Vietnam has a trade deficit of 2.8 billion USD in iron and steel products in 8 months

Moody's: India's steel exports to continue strong in coming months

IREPAS: Long steel product market worsens while scrap prices fall causing panic

Russian steel market faces recession due to war

WORLD STEEL ASSOCIATION PROSPECTUS FOR MARIAL STEEL DEMAND GROWTH THIS YEAR

Strengthening inspection of tax declaration and payment of cross-boarder e-commerce enterprises

Violations of tax procedures are not considered for assessment and classification of enterprises

Reducing 30% of land rent in 2021 for those affected by Covid-19 epidemic

More items are exempt from import tax for epidemic prevention and control