On 31st May, 2023, the Ministry of Finance issued Circular 33/2023/TT-BTC about the regulations the origin of exported and imported cargos.
Circular 33/2023/TT-BTC officially takes effect from 15th July, 2023 and will replace the following Circulars:
- 38/2018/TT-BTC about checking origin cargo
- 62/2019/TT-BTC update circular 38/2018/TT-BTC
- 47/2020/TT-BTC about time to submit CO in Covid time
- 07/2021/TT-BTC about time to submit CO from EU
The regulation of origin of exported cargos:
Article 5. Declare Origin of export cargo on the CD
1. Declare Origin of cargo with Description of Goods
Origin Vietnam: Description of Goods#&VN
Other country Origin: Description of Goods#&(country)
Origin unknown: If Cargo have material from many country, and in Vietnam only simple process or simple assemble. Description of Goods#&KXĐ
The regulation of origin of imported cargo:
Article 12. Time to submit Origin Certificate (CO)
1. Submit CO to get favor duty
a. Importer have to submit CO when open CD if want to get favor duty.
If when open CD not yet have CO. Importer have to apply MNF Duty and be accepted submit CO within 1 year from CD date. With CO from EU, Great Britain and Northern Ireland within 2 years.
4. Company can submit to customs E-CO or scan CO with E-signature to customs systems when open CD. Company have to keep Original CO to submit when customs Audit.
Article 13. Submit CO in some special case
When open CD not yet submit CO, but company can be accept to submit CO to get favor duty in some cases bellows:
Change using purpose: When imported cargo is material of export Cargo or under processing contract free duty, so company don’t submit CO. When change using purpose, company have to open change purpose CD and pay duty, tax. Company can submit CO when open change purpose CD to get duty favor
Customs audit change HS code increase duty: Company can submit CO within 5 days from Customs Audit Conclusion issue.
Article 16. when HS code on CD is difference with HS code on CO
1. If rule for apply CO is WO, PE, RVC100%, SP, the difference of HS code is not affect to CO. The CO can be accepted.
2. If rule for apply CO is CTC or RVC. Company have to submit documents to explain the HS code on CD also meet rule CTC or RVC. Documents:
- Product manufacture processing
- CTC explanation
- RVC explanation
Need submit to customs within 10 days.
3. If 2 HS code have difference rule, customs will request company submit documents to explanation or check with export country.