Circular No. 33/2023/TT-BTC

CIRCULAR

PROVIDING FOR THE DETERMINATION OF THE ORIGIN OF EXPORTED AND IMPORTED GOODS

Pursuant to the Law on Customs dated 23 June 2014;

Pursuant to the Law on Export Duty and Import Duty dated 06 April 2016;

Pursuant to the Law on Foreign Trade Management dated 12 June 2017;

Pursuant to Decree No. 08/2015/ND-CP dated 21 January 2015 of the Government detailing and providing measures for implementation of the Law on Customs regarding customs procedures, customs inspection, supervision and control; Decree No. 59/2018/ND-CP dated 20 April 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/ND-CP of the Government detailing and providing measures for implementation of the Law on Customs regarding customs procedures, customs inspection, supervision and control;

Pursuant to Decree No. 31/2018/ND-CP dated 08 March 2018 of the Government detailing the Law on Foreign Trade Management regarding the origin of goods;

Pursuant to Decree No. 43/2017/ND-CP dated 14 April 2017 of the Government on goods labelling; Decree No. 111/2021/ND-CP dated 09 December 2021 of the Government amending and supplementing a number of articles of Decree No. 43/2017/ND-CP dated 14 April 2017 of the Government on goods labelling;

Pursuant to Decree No. 10/2018/ND-CP dated 15 January 2018 of the Government detailing a number of articles of the Law on Foreign Trade Management regarding trade remedy measures;

Pursuant to Decree No. 14/2023/ND-CP dated 20 April 2023 of the Government defining the functions, tasks, powers and organisational structure of the Ministry of Finance;

At the request of the Director General of the General Department of Customs;

The Minister of Finance hereby promulgates the Circular providing for the determination of the origin of exported and imported goods.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides for the dossier and the inspection for advance determination of origin; the declaration and submission of proof of origin of exported and imported goods; and the procedures for and the contents of the inspection, determination and verification of the origin of exported and imported goods.

Article 2. Subjects of application

1. Customs declarants.

2. The customs authority and customs officers.

3. Agencies and organisations issuing certificates of origin of goods; traders issuing self-certification documents of origin of goods.

4. Other organisations and individuals having rights and obligations related to the determination of the origin of exported and imported goods.

Chapter II

ADVANCE DETERMINATION OF THE ORIGIN OF EXPORTED AND IMPORTED GOODS

Article 3. Dossier of application for advance determination of origin

Before carrying out customs procedures for a consignment of exported or imported goods, an organisation or individual that wishes to apply for advance determination of the origin of goods shall submit a dossier of application for advance determination of origin, comprising:

1. The application for advance determination of the origin of exported and imported goods, using the form in Appendix I promulgated together with this Circular: 01 original;

2. The statement of production costs, using the form in Appendix II, and the declaration of origin of the domestic producer/supplier of materials, using the form in Appendix III promulgated together with this Circular, where such materials and supplies are used for a subsequent stage to produce another good: 01 copy;

3. The production process or the certificate of composition analysis (if any): 01 copy.

4. The catalogue or images of the goods: 01 copy.

Article 4. Receipt and examination of the dossier of application for advance determination of origin

1. The organisation or individual shall submit the dossier of application for advance determination of origin prescribed in Article 3 of this Circular to the General Department of Customs within the time limit prescribed in Clause 11 Article 1 of Decree No. 59/2018/ND-CP dated 20 April 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/ND-CP dated 21 January 2015 of the Government detailing and providing measures for implementation of the Law on Customs regarding customs procedures, customs inspection, supervision and control.

2. The General Department of Customs shall receive and examine the dossier and carry out the procedures for advance determination of the origin of exported and imported goods in accordance with Article 28 of the Law on Customs and Clause 11 Article 1 of Decree No. 59/2018/ND-CP dated 20 April 2018.

Chapter III

DECLARATION, SUBMISSION, INSPECTION, DETERMINATION AND VERIFICATION OF THE ORIGIN OF EXPORTED GOODS

Article 5. Declaration and submission of proof of origin of exported goods

1. When carrying out customs procedures, the customs declarant shall declare the origin of the exported goods on the electronic customs declaration in the box “description of goods” using form No. 02 of Appendix I promulgated together with Circular No. 39/2018/TT-BTC dated 20 April 2018 of the Ministry of Finance amending and supplementing a number of articles of Circular No. 38/2015/TT-BTC dated 25 March 2015 on customs procedures, customs inspection and supervision, export duty, import duty and tax administration of exported and imported goods, specifically as follows:

a) Where the exported goods satisfy Vietnamese origin in accordance with Decree No. 31/2018/ND-CP dated 08 March 2018 of the Government detailing the Law on Foreign Trade Management regarding the origin of goods and the documents guiding the origin of goods: declare using the structure “description of goods#&VN”;

b) Where the exported goods originate from another country: declare using the structure “description of goods#& (country code of the origin of the goods)”;

c) Where the exported goods are produced from multiple sources of materials originating from different countries, the origin of the goods cannot be determined, or the exported goods undergo only certain simple processing, assembly or working operations in Viet Nam and do not satisfy the provisions of Point a and Point b Clause 1 of this Article: declare using the structure “description of goods#&KXĐ”;

Where the customs declaration is made on a paper customs declaration, the origin of the exported goods shall be declared in the box “origin” on the paper customs declaration using form HQ/2015/XK of Appendix IV promulgated together with Circular No. 38/2015/TT-BTC.

2. Where the origin of the exported goods has been determined in advance under a written notice of the Director General of the General Department of Customs, the customs declarant shall declare the number, date and validity period of the written notice of the result of advance determination of origin in the box “permit” on the electronic customs declaration using form No. 02 of Appendix II or on the paper customs declaration using form HQ/2015/XK of Appendix IV promulgated together with Circular No. 38/2015/TT-BTC.

3. When carrying out customs procedures for exported goods, the customs declarant is not required to submit proof of origin of goods to the customs authority. Where the customs declarant requests to submit proof of origin of goods or the written notice of the result of advance determination of origin, the customs authority shall receive and examine it in accordance with Articles 6, 7, 8 and 9 of this Circular.

Article 6. Inspection and determination of the origin of exported goods during customs clearance

1. The Sub-department of Customs where the customs declaration is registered shall inspect and determine the origin of the exported goods on the basis of examining the contents declared by the customs declarant, the written notice of the result of advance determination of the origin of the exported goods (if any), the documents in the customs dossier and the result of the physical inspection of the goods (if any), and shall handle the matter as follows:

a) Where the inspection result is consistent with the contents declared by the customs declarant on the customs declaration, the origin of the goods shall be accepted;

b) Where the Sub-department of Customs has sufficient grounds to determine that the origin of the goods is not consistent with the contents declared by the customs declarant on the customs declaration, it shall handle the matter in accordance with regulations and request the customs declarant to make an additional declaration in accordance with Clause 9 Article 1 of Circular No. 39/2018/TT-BTC;

c) Where the Sub-department of Customs where the customs declaration is registered has grounds to doubt the origin of the exported goods or has warning information on origin fraud or illegal transhipment, it shall proceed as follows:

- Carry out a physical inspection of the goods by the method and to the extent decided by the Head of the Sub-department of Customs;

- Request the customs declarant to submit, within 10 days, 01 copy of one of the following documents to prove the origin of the exported goods:

+ Proof of origin of goods (if any); where the origin criterion “percentage of value” is applied, submit the invoices and documents on the purchase and sale of materials and supplies;

+ The production process; the statement of production costs using the form in Appendix II and the declaration of origin of the domestic producer or supplier of materials using the form in Appendix III promulgated together with this Circular, where such materials and supplies are used for a subsequent stage to produce another good.

d) Where the Sub-department of Customs where the customs declaration is registered has grounds to doubt the authenticity of the proof of origin of goods or the accuracy of the information relating to the origin of the goods stated on the proof of origin of goods, or suspects that the customs declarant is dispersing the dossiers, documents, materials and data relating to the inspection and determination of the origin of the exported goods, it shall report to and propose that the Customs Department of the province or city carry out verification at the agency or organisation that issued the proof of origin of goods in accordance with Article 7 of this Circular, or carry out an inspection at the premises where the exported goods are produced in accordance with Article 8 of this Circular;

e) Where the customs declarant self-certifies the origin of the exported goods, or the customs declarant fails to submit documents proving the origin of the exported goods, or submits such documents after the time limit prescribed in Point c.2 of this Clause, or the documents provided do not give sufficient grounds to determine the origin of the exported goods, the Sub-department of Customs where the customs declaration is registered shall report to and propose that the Customs Department of the province or city carry out an inspection at the premises where the exported goods are produced in accordance with Article 8 of this Circular;

g) Pending the result of the inspection and verification of origin, the exported goods shall undergo customs procedures and be granted customs clearance in accordance with regulations.

2. The inspection of the origin of exported goods shall be based on the principle of risk assessment and on the result of the inspection channelling by the customs authority.

Article 7. Verification at the agency or organisation that issued the proof of origin of exported goods

1. The Customs Department of the province or city where the customs declaration is registered shall send a written request for verification, together with the information giving rise to the doubt relating to the origin of the goods, to the agency or organisation that issued the proof of origin of the exported goods.

2. Where the verification result is received within 60 days from the date of sending the written request for verification, within 03 working days the Customs Department of the province or city shall notify the verification result to the Sub-department of Customs where the customs declaration is registered for handling in accordance with regulations, and shall notify the customs declarant thereof.

3. Where the verification result is not received within 60 days from the date of sending the written request for verification, the Customs Department of the province or city where the customs declaration is registered shall carry out an inspection at the premises where the exported goods are produced in accordance with Article 8 of this Circular.

Article 8. Inspection at the premises where the exported goods are produced

1. Issuance of the inspection decision

a) The Director of the Customs Department of the province or city shall issue a decision on the inspection of the origin of goods at the premises where the exported goods are produced, using the form in Appendix IV promulgated together with this Circular;

b) The inspection decision shall be sent directly by registered mail or by fax to the producer at the latest 05 working days before the inspection is carried out;

At the latest 03 working days before the inspection date stated in the inspection decision, where a written request of the producer for a change of the inspection time is received, the person issuing the inspection decision may consider deciding on a change on 01 occasion. The inspection date shall be the date stated in the decision on the change of the inspection time;

c) Where the production premises are not within the area managed by the Customs Department of the province or city where the customs declaration is registered, the Customs Department of the province or city where the customs declaration is registered shall send a document to the Customs Department of the province or city managing the production premises requesting that an inspection be carried out at the premises where the exported goods are produced in accordance with regulations. In the document requesting that an inspection be carried out at the premises where the exported goods are produced, the Customs Department of the province or city where the customs declaration is registered shall clearly state the contents to be inspected and the suspicious signs to be examined. The Customs Department of the province or city managing the production premises shall issue the inspection decision, carry out the order and procedures for the inspection at the premises where the exported goods are produced prescribed in this Article, and handle the inspection result in accordance with Article 9 of this Circular;

d) Where the exporter is not the producer, the exporter shall be responsible for coordinating with the producer in meeting the requirements of the customs authority regarding the inspection at the premises where the exported goods are produced, following the order and procedures for inspection prescribed in this Article, and the inspection result shall be handled in accordance with Article 9 of this Circular.

2. The time for the inspection at the production premises shall not exceed 10 working days from the inspection date stated in the inspection decision. In complicated cases, the person issuing the inspection decision shall extend the inspection time limit on 01 occasion by not more than 10 working days.

Where the producer fails to comply with the inspection decision or fails to explain or provide the dossiers, documents, materials and data requested by the customs authority, the customs authority shall handle the matter in accordance with Clause 2 Article 9 of this Circular.

3. Contents of the inspection

a) Inspection of the following documents:

- The documents in the customs dossier;

- The sale and purchase contract or the processing contract (if the goods are processed for a foreign trader), or the value-added invoice for the purchase and sale of domestic materials and supplies (if purchased domestically);

- The detailed statement of exported goods satisfying the preferential origin criterion or the non-preferential origin criterion, using the form prescribed by the Ministry of Industry and Trade;

- The production process;

- The statement of production costs using the form in Appendix II and the declaration of origin of the domestic producer/supplier of materials using the form in Appendix III promulgated together with this Circular, where such materials and supplies are used for a subsequent stage to produce another good;

- Other relevant documents, materials and data.

As regards the documents in the customs dossier, the customs authority shall not require the producer to present paper copies.

b) Inspection of the production process of the goods:

- The number of production lines, machinery and equipment;

- The capacity of the machinery and equipment;

- The number of personnel involved in the production process of the goods;

- The capability and scale of production and processing, and which production and processing stages are carried out (how many tonnes/products... per year; the total capability and scale of the machinery and equipment, the workforce, etc.).

4. Preparation of the inspection record

The entire process and contents of the inspection shall be recorded in an inspection record between the legal representative of the producer and the inspection team.

5. Inspection result

a) The customs authority shall send the inspection result to the producer at the latest 05 working days from the date of completion of the inspection so that the producer is informed and may provide explanations;

b) The producer shall send its explanations within 05 working days from the date of receipt of the inspection result. If, upon expiry of this time limit, the customs authority has not received any explanation, it shall handle the matter in accordance with regulations on the basis of the available dossiers;

c) In cases where the documents and contents of the inspection are complicated and there are insufficient grounds for a conclusion, the customs authority may seek the professional opinion of the competent authority. At the latest 15 days from the date of receipt of the written opinion of the competent authority, the customs authority shall issue the inspection conclusion;

d) For the cases prescribed in Point c and Point d Clause 1 of this Article, after completing the inspection at the premises where the exported goods are produced, the Customs Department of the province or city managing the production premises shall notify in writing the inspection result and the handling result to the Customs Department of the province or city where the customs declaration is registered for information and coordinated monitoring.

Article 9. Handling of the result of verification at the agency or organisation that issued the proof of origin of exported goods and of the result of the inspection at the premises where the exported goods are produced

On the basis of the information, dossiers, documents, materials and data, the result of verification at the agency or organisation that issued the proof of origin of goods, the result of the inspection at the production premises and the explanations of the customs declarant, the customs authority shall handle the matter as follows:

1. Where there are sufficient grounds to determine that the declared contents of the origin of the goods are consistent, the customs authority shall issue a written notice accepting the contents declared by the customs declarant regarding the origin of the goods.

2. Where there are insufficient grounds to prove that the declared contents of the origin of the goods are consistent, the customs authority shall, on the basis of the available dossiers, handle the matter in accordance with regulations and request the customs declarant to make an additional declaration of the correct origin according to the result of the customs authority's inspection, verification and determination of the origin of the goods, and shall at the same time notify the result of the inspection and verification of origin to the competent authority issuing the proof of origin of goods for information. The additional declaration shall be made in accordance with Clause 9 Article 1 of Circular No. 39/2018/TT-BTC.

3. Where there are grounds to suspect that the customs declarant has declared the origin of the goods incorrectly in order to carry out illegal transhipment or to evade trade remedy measures, the Customs Department of the province or city shall report to and propose that the General Department of Customs coordinate with the Ministry of Industry and Trade or the Viet Nam Federation of Commerce and Industry to handle the matter in accordance with regulations.

Chapter IV

DECLARATION, SUBMISSION, INSPECTION, DETERMINATION AND VERIFICATION OF THE ORIGIN OF IMPORTED GOODS

Article 10. Submission of proof of origin of imported goods

1. The customs declarant shall submit proof of origin of goods to the customs authority in the following cases:

a) The customs declarant wishes to enjoy the special preferential duty rate for imported goods originating from a country, group of countries or territory having an agreement on preferential tariff treatment in trade relations with Viet Nam, and for goods imported from a non-tariff zone into the domestic market that satisfy the conditions of origin from a country, group of countries or territory having an agreement on preferential tariff treatment in trade relations with Viet Nam;

b) Goods which, according to a notice of the competent Vietnamese authority, must have proof of origin in order to prove that the goods are imported from a country, group of countries or territory not on the list subject to embargo under a Resolution of the United Nations Security Council;

c) Goods prescribed in the List in Appendix V promulgated together with this Circular or notified by the Ministries and sectors as required to have proof of origin in order to determine that the goods do not originate from countries posing a risk of harm to social safety, community health or environmental sanitation that needs to be controlled;

d) Goods on the List under a Decision of the Minister of Industry and Trade notifying that they are, at the material time, subject to anti-dumping duty, countervailing duty, safeguard measures, tariff-quota measures, measures against the evasion of trade remedy measures, or quantitative restriction measures.

2. Where goods are exempt from the submission of proof of origin under an international treaty to which Viet Nam is a party, the customs authority shall not require the customs declarant to submit proof of origin of goods.

3. For goods not falling within the cases requiring the submission of proof of origin of goods under Clause 1 of this Article, but for which the customs declarant requests to submit proof of origin of goods at the time of carrying out customs procedures, the declaration shall be made in accordance with Article 11 of this Circular.

4. Form of proof of origin of goods

a) For goods prescribed in Point a Clause 1 of this Article, the customs declarant shall submit to the customs authority a certificate of origin of goods or a self-certification document of origin of goods in accordance with the corresponding free trade agreement;

b) For goods prescribed in Points b, c and d Clause 1 of this Article, the customs declarant shall submit proof of origin of goods in accordance with Point a of this Clause, or non-preferential proof of origin of goods issued by the competent agency or organisation of the exporting country satisfying the minimum information prescribed in Clause 3 Article 15 of this Circular.

Article 11. Declaration of proof of origin of imported goods

1. Where proof of origin of goods is submitted at the time of carrying out customs procedures, the customs declarant shall declare the reference number and date of issue of the certificate of origin of goods, or the code of the exporter eligible to issue self-certification documents of origin of goods (the REX code under the EVFTA, the EORI code under the UKVFTA, the CE code under the ATIGA or the RCEP), in the box “Remarks” on the electronic customs declaration using form No. 02 of Appendix II, or in the box “Accompanying documents” on the paper customs declaration using form HQ/2015/XK of Appendix IV promulgated together with Circular No. 38/2015/TT-BTC. Where the free trade agreement does not provide for a reference number and/or there is no code of the exporter eligible to issue self-certification documents of origin of goods, the customs declarant shall declare the name of the document, the document number, the date of issue and the name of the organisation or the name of the exporter issuing the proof of origin of goods, together with the name of the free trade agreement applied.

2. Where the imported goods have been granted by the General Department of Customs a written notice of the result of advance determination of origin which remains within its validity period under Article 24 of Decree No. 08/2015/ND-CP, the customs declarant shall declare the number and date of issue of the written notice of the result of advance determination of origin in the box “Remarks” on the electronic customs declaration or in the box “Accompanying documents” on the paper customs declaration.

3. Where the deduction of a certificate of origin of goods is applied, the customs declarant shall declare the date of issue and the issuing unit of the deduction monitoring sheet in the box “Remarks” on the electronic customs declaration or in the box “Accompanying documents” on the paper customs declaration.

4. The customs declarant may make an additional declaration of the information on the proof of origin of goods where such information has not been declared, or has been declared incorrectly, at the time of carrying out customs procedures under Clauses 1, 2 and 3 of this Article. The additional declaration shall be made in accordance with Clause 9 Article 1 of Circular No. 39/2018/TT-BTC.

Article 12. Time of submission of proof of origin of imported goods

1. For goods prescribed in Point a Clause 1 Article 10 of this Circular:

a) The customs declarant shall submit proof of origin of goods at the time of carrying out customs procedures;

b) Where proof of origin of goods is not available at the time of carrying out customs procedures:

- The imported goods shall be subject to the preferential import duty rate or the ordinary duty rate and shall be granted customs clearance in accordance with regulations. Where the differential duty amount is guaranteed by a credit institution, the special preferential duty rate shall be applied and customs clearance shall be granted in accordance with regulations;

- The customs declarant shall declare and additionally submit proof of origin of goods within one (01) year from the date of registration of the customs declaration.

For imported goods with proof of origin of goods applying the Viet Nam - European Union Free Trade Agreement or the Viet Nam - United Kingdom of Great Britain and Northern Ireland Free Trade Agreement, the customs declarant shall additionally submit proof of origin of goods within two (02) years from the date of registration of the customs declaration;

- Upon the additional submission of proof of origin of goods within the time limit prescribed in Point b.2 of this Clause, the imported goods shall be subject to the special preferential duty rate and the customs authority shall handle the overpaid duty amount in accordance with regulations where the duty amount already paid is greater than the duty amount payable; where the differential duty amount between the special preferential duty rate and the preferential import duty rate or the ordinary duty rate is guaranteed by a credit institution, the customs authority shall update the handling result on the system and notify the credit institution thereof.

c) The proof of origin of goods submitted to the customs authority must remain within its validity period, including proof of origin of goods newly issued in replacement, issued to correct errors, issued retrospectively, issued back-to-back, or a certified true copy in accordance with the corresponding free trade agreement.

2. For goods prescribed in Points b and c Clause 1 Article 10 of this Circular, the customs declarant shall submit proof of origin of goods at the time of carrying out customs procedures; where it is not available, the goods shall not be granted customs clearance and shall be handled in accordance with the law.

3. For goods prescribed in Point d Clause 1 Article 10 of this Circular:

a) The customs declarant shall submit proof of origin of goods at the time of carrying out customs procedures;

b) Where proof of origin of goods is not available at the time of carrying out customs procedures:

- The imported goods shall be subject to the duty level under the measures decided by the Ministry of Industry and Trade. Where the duty amount payable is guaranteed by a credit institution, the duty rate declared by the customs declarant shall be applied and the goods shall be granted customs clearance in accordance with regulations;

- The customs declarant shall declare and additionally submit proof of origin of goods within 30 days from the date of registration of the customs declaration in order for the duty level under the measures decided by the Ministry of Industry and Trade to be applied, and the overpaid duty amount shall be handled in accordance with regulations where the duty amount already paid is greater than the duty amount payable; where the duty amount payable is guaranteed by a credit institution, the customs authority shall update the handling result on the system and notify the credit institution thereof.

4. Proof of origin of goods shall be submitted to the customs authority in the form of electronic data or of a paper document converted into an electronic document (a scanned copy certified by a digital signature) through the customs electronic data processing system in accordance with Clause 7 Article 1 of Circular No. 39/2018/TT-BTC; where the certificate of origin of goods is issued on the National Single Window Portal or the ASEAN Single Window, or is issued on a website as notified by the competent authority of the exporting country, the customs declarant is not required to submit it but shall declare it in accordance with Clause 1 Article 11 of this Circular.

Where a paper customs declaration is made, the customs declarant shall submit one (01) copy of the proof of origin of goods certified by the customs declarant.

5. The customs declarant shall be responsible for retaining the original and the principal copy of the proof of origin of goods and for presenting it to the customs authority during a post-clearance audit, a specialised inspection or a customs inspection, or where the customs authority has doubts about the validity of the proof of origin of goods during the carrying out of customs procedures.

Where the customs declarant is unable to present the proof of origin of goods, the customs authority shall carry out verification and handle the matter in accordance with Article 19 of this Circular.

6. Where a guarantee is applied under Clauses 1 and 3 of this Article, the guarantee shall be provided in accordance with Article 43 of Circular No. 38/2015/TT-BTC and Clause 24 Article 1 of Circular No. 39/2018/TT-BTC.

Article 13. Additional submission of proof of origin of imported goods in special cases

1. If, at the time of registration of the customs declaration, the customs declarant has not submitted proof of origin of goods, such proof may be submitted additionally for consideration of the application of the special preferential duty rate in the following cases:

a) Where the goods change their purpose of use: imported goods not subject to import duty, or exempt from, or considered for exemption from, import duty, or subject to the duty rate under a tariff quota, which have been released or granted customs clearance but subsequently there is a change in the non-taxable status or in the purpose for which the duty exemption or consideration for duty exemption was granted, or in the application of the duty rate under a tariff quota; and goods being materials and supplies imported for the processing or production of exported goods, and goods temporarily imported for re-export, which have been released or granted customs clearance but are subsequently converted to another purpose of use or to domestic consumption;

b) Where the goods change their commodity code: through a post-clearance audit, a specialised inspection or other professional operations, the customs authority redetermines the commodity code, or the customs declarant itself discovers a change in the commodity code, resulting in a change in the import duty compared with the time of carrying out customs procedures. Where the change in the commodity code affects the origin criterion stated on the proof of origin of goods, the matter shall be handled in accordance with Article 16 of this Circular;

c) Where the goods change from goods eligible for investment incentives to goods not eligible for investment incentives: through a post-clearance audit, a specialised inspection or a customs inspection, the customs authority determines that the goods are not eligible for investment incentives, or the customs declarant itself discovers that the goods are not eligible for investment incentives, resulting in a change in the import duty obligation.

2. For goods changing their purpose of use as prescribed in Point a Clause 1 of this Article, if, at the time of registration of the new customs declaration, the imported goods are on the List under a Decision of the Minister of Industry and Trade notifying that they are, at the material time, subject to a trade remedy measure, the customs declarant shall declare and additionally pay the duty corresponding to the trade remedy measure applied.

3. Time of additional submission of proof of origin of goods:

a) For goods prescribed in Point a Clause 1 of this Article: the time of additional submission of proof of origin of goods shall be the time at which the customs declarant carries out the procedures for changing the purpose of use. The proof of origin of goods submitted additionally must have been valid at the time of carrying out the initial customs procedures, unless otherwise provided for in a free trade agreement to which Viet Nam is a party;

b) For goods prescribed in Points b and c Clause 1 of this Article: the time of additional submission of proof of origin of goods shall be 05 working days from the date on which the customs authority issues the conclusion of the post-clearance audit, the specialised inspection or the customs inspection, or from the date on which the customs declarant itself discovers that the imported goods are not eligible for investment incentives or that there is an error in the commodity code compared with the time of carrying out import procedures. The proof of origin of goods submitted additionally must have been valid at the time of carrying out the import customs procedures, unless otherwise provided for in a free trade agreement to which Viet Nam is a party.

Article 14. Rejection of proof of origin of imported goods

The customs authority shall reject proof of origin of goods in the following cases:

1. The customs declarant submits the proof of origin of goods additionally after the time limit prescribed in Article 12 of this Circular.

2. The competent authority issuing proof of origin of goods of the exporting country notifies, in respect of the imported goods, the cancellation of the proof of origin of goods, or that the goods do not satisfy the origin criterion under the regulations of the exporting country.

Article 15. Inspection of proof of origin of imported goods

1. Where goods are imported from a country, group of countries or territory having an agreement on special preferential treatment in respect of import duty in trade relations with Viet Nam, the customs authority shall, on the basis of the rules of origin of goods under each free trade agreement as prescribed in the guiding Circular of the Ministry of Industry and Trade, inspect and cross-check against the information declared on the certificate of origin of goods, the documents in the customs dossier and the result of the physical inspection of the goods (if any) in order to determine the validity of the certificate of origin of goods.

Where the proof of origin of goods is issued on the National Single Window Portal or the ASEAN Single Window, or on a website notified by the competent authority of the exporting country, the customs authority shall inspect the validity of the proof of origin of goods issued on the National Single Window Portal, the ASEAN Single Window or the website in order to determine the preferential duty rate in accordance with regulations, and shall update the look-up information and the inspection result on the customs declaration.

2. As regards self-certification documents of origin

Where the customs declarant submits a self-certification document of origin of goods in conformity with the provisions of the free trade agreements to which Viet Nam is a party, the customs authority shall, on the basis of the guiding Circular of the Ministry of Industry and Trade, inspect and cross-check against the declaration on the self-certification document of origin, the documents in the customs dossier and the result of the physical inspection of the goods (if any) in order to determine the validity of that document. In particular, a self-certification document of origin of goods under the CPTPP Agreement must contain all the minimum information prescribed in Appendix VI promulgated together with this Circular.

As regards a self-certification document of origin for which the free trade agreement to which Viet Nam is a party has a website for inspection and cross-checking, the customs authority shall check the code of the exporter eligible to issue self-certification documents of origin against the website in order to determine the validity of that document, and shall update the look-up information and the inspection result on the customs declaration.

3. Where goods are imported from a country, group of countries or territory not having an agreement on special preferential treatment in respect of import duty in trade relations with Viet Nam, the certificate of origin of goods must contain the following minimum information:

a) The exporter;

b) The importer;

c) The means of transport;

d) The description of the goods and the commodity code;

đ) The quantity, weight or volume of the goods;

e) The country, group of countries or territory of origin of the goods;

g) The date/month/year of issue of the certificate of origin of goods;

h) The signature of the authorised person and the competent authority issuing the certificate of origin of goods.

Where the certificate of origin of goods is issued electronically, the customs authority shall inspect the validity of the certificate of origin of goods on the website or by another method indicated on the certificate of origin of goods.

4. Rejection of proof of origin of goods:

a) If, in the course of inspecting the proof of origin of goods under Clauses 1, 2 and 3 of this Article, the customs authority has sufficient grounds to determine that the proof of origin of goods is invalid, or the exporter or producer fails to cooperate in the inspection and verification of origin as prescribed in Point c Clause 1 Article 21 of this Circular, it shall reject the proof and handle the matter as follows:

- For goods prescribed in Point a Clause 1 Article 10 of this Circular: the imported goods shall be subject to the preferential import duty rate or the ordinary duty rate and shall be granted customs clearance in accordance with regulations;

- For goods prescribed in Points b and c Clause 1 Article 10 of this Circular: the goods shall not be granted customs clearance and shall be handled in accordance with the law;

- For goods prescribed in Point d Clause 1 Article 10 of this Circular: the imported goods shall be subject to the duty level under the measures decided by the Ministry of Industry and Trade and shall be granted customs clearance in accordance with regulations.

In particular, as regards proof of origin of goods under the CPTPP Agreement, rejection shall be carried out in accordance with Point c of this Clause.

b) The customs authority shall notify the customs declarant of the rejection of the proof of origin of goods on the customs electronic data processing system or in writing, or shall give notice directly on the proof of origin of goods by stating the reason for rejection on the proof of origin of goods and returning it to the customs declarant so that the customs declarant may contact the agency, organisation, producer or exporter that issued the proof of origin of goods;

c) As regards proof of origin of goods under the CPTPP Agreement, before deciding to reject the proof of origin of imported goods, the General Department of Customs shall notify the contents of the verification result to the importer, the exporter or the producer, or to the competent authority issuing the proof of origin of goods that provided the verification information. The exporter, the producer or the competent authority of the exporting country shall provide additional information relating to the origin of the goods within a maximum period of 90 days from the date on which the General Department of Customs sends the notice;

d) Within 05 working days from the date of receipt of the notice of rejection from the customs authority, the customs declarant shall make an additional declaration of the duty amount as guided by the customs authority. Upon expiry of the above time limit, if the customs declarant fails to make an additional declaration of the duty amount as guided, the customs authority shall carry out duty assessment or handle the matter in accordance with the law.

5. Where the customs declarant submits proof of origin of goods issued for the whole consignment but only part of the consignment is imported, the customs authority shall accept the proof of origin of goods in respect of the part of the goods actually imported; as for the remaining part of the goods, if the customs declarant subsequently imports it and it matches the quantity of goods stated on the proof of origin of goods, it shall be accepted by the customs authority.

6. Where the actual quantity, weight or volume of the imported goods exceeds the quantity, weight or volume of goods stated on the proof of origin of goods, and if this does not affect the validity of the proof of origin of goods, the customs authority shall accept preferential treatment for the part of the goods matching the quantity, weight or volume stated on the proof of origin of goods. As for the excess part of the goods, if the customs declarant additionally submits proof of origin of goods within the validity period of the proof of origin of goods and it matches the quantity of goods stated on the proof of origin of goods, preferential treatment shall be accepted.

7. The customs authority shall accept proof of origin of goods for the application of the special preferential duty rate where the commercial invoice is issued by a third party. The customs authority shall inspect and cross-check the information on the name and the country, group of countries or territory of the third-party invoicing company stated on the proof of origin of goods and on the commercial invoice in order to determine its conformity and validity in accordance with the free trade agreement to which Viet Nam is a party.

8. Cases of minor errors or minor discrepancies that do not affect the validity of the proof of origin of goods:

The customs authority shall accept the proof of origin of goods where there are minor errors or minor discrepancies between the contents declared on the proof of origin of goods and the other documents in the customs dossier, provided that such errors and discrepancies are consistent with the actual imported goods, including:

a) Spelling or typing errors that do not alter the contents declared on the proof of origin of goods;

b) Differences in the manner of ticking the boxes on the certificate of origin of goods: ticked by machine or by hand, ticked with an “x” or a “√”;

c) Minor differences between the signature on the proof of origin of goods and the specimen signature;

d) Differences in the unit of measurement on the proof of origin of goods and on the other documents in the customs dossier (such as the customs declaration, the invoice or the bill of lading);

đ) Differences between the paper size of the certificate of origin of goods submitted to the customs authority and the prescribed form of the certificate of origin of goods;

e) Differences in the ink colour of the contents declared on the proof of origin of goods;

g) Differences in the commodity code: consistent at the 6-digit subheading level but differing at the 8-digit level;

h) Differences in the name and voyage number due to a change of the means of transport;

i) Minor differences in the description of the goods on the proof of origin of goods and on the other documents;

k) Other minor differences as agreed in an international treaty to which Viet Nam is a party and notified by the General Department of Customs.

9. Where the customs declarant has declared and submitted the written notice of the result of advance determination of the origin of the imported goods, the customs authority shall inspect and cross-check the information on the written notice of the result of advance determination of origin in the course of inspecting the proof of origin of goods under Clauses 1, 2 and 3 of this Article.

Article 16. Handling of a difference between the commodity code on the proof of origin of imported goods and the commodity code on the customs declaration in certain special cases

1. Where the origin criterion declared on the proof of origin of goods is wholly obtained (WO), the difference in the commodity code does not affect the validity of the proof of origin of goods, and the customs authority shall accept the proof of origin of goods where there is no other doubt as to the accuracy of the information declared on the proof of origin of goods.

2. Where the origin criterion declared on the proof of origin of goods is that the goods are produced entirely from originating materials (PE or RVC100%), the difference in the commodity code does not affect the validity of the proof of origin of goods (except where the origin criterion applicable under the commodity code on the customs declaration must be WO), and the customs authority shall accept the proof of origin of goods where there is no other doubt as to the accuracy of the information declared on the proof of origin of goods.

Where the origin criterion declared on the proof of origin of goods is that the goods are produced entirely from originating materials (PE or RVC100%) while the origin criterion applicable to the goods under the commodity code on the customs declaration is WO, the imported goods do not satisfy the origin criterion and the customs authority shall reject the proof of origin of goods in accordance with regulations. Where the free trade agreement provides that, in all cases, goods produced in the territory of one Member from originating materials of one or more other Members are originating goods, the difference in the commodity code does not affect the validity of the proof of origin of goods, and the customs authority shall accept the proof of origin of goods where there is no other doubt as to the accuracy of the information declared on the proof of origin of goods.

3. Where the goods, under the commodity code on the customs declaration, have an origin criterion which is the same as the origin criterion declared on the proof of origin of goods, being a specific production process (SP), the difference in the commodity code does not affect the validity of the proof of origin of goods, and the customs authority shall accept the proof of origin of goods where there is no other doubt as to the accuracy of the information declared on the proof of origin of goods. Where the specific production process is not the same, the customs authority shall verify the validity of the proof of origin of goods in accordance with Article 19 of this Circular.

4. Where the goods, under the commodity code on the customs declaration, have an origin criterion which is the same as the origin criterion declared on the proof of origin of goods, being a change in commodity code (CTC) or a regional value content (RVC), and the customs declarant is able to provide documents proving that the goods satisfy the corresponding CTC or RVC criterion, or the authority has sufficient information to determine that the goods, under the commodity code declared on the declaration, still satisfy the CTC origin criterion, the difference in the commodity code does not affect the validity of the proof of origin of goods, and the customs authority shall accept the proof of origin of goods where there is no other doubt as to the accuracy of the information declared on the proof of origin of goods. The supporting documents comprise:

a) The production process of the imported goods: 01 copy;

b) The detailed statement of the codes of the input materials and supplies and of the output products, where the goods are declared under the CTC criterion: 01 copy;

c) The statement of production costs proving that the goods satisfy the RVC requirement, where the goods are declared under the RVC criterion: 01 copy.

If, within 10 days from the date of the customs authority's request, the customs declarant fails to provide the supporting documents, or provides the supporting documents but the customs authority still has insufficient grounds to determine whether the goods, under the commodity code on the declaration, still satisfy the corresponding CTC or RVC origin criterion, the customs authority shall carry out verification in accordance with Clause 4 Article 19 of this Circular.

5. Where the goods, under the commodity code on the customs declaration, have an origin criterion different from the origin criterion declared on the proof of origin of goods, in the following specific cases, the customs authority shall verify the validity of the proof of origin of goods in accordance with Article 19 of this Circular:

a) The origin criterion declared on the proof of origin of goods is RVC while the origin criterion under the commodity code on the customs declaration is CTC, or vice versa;

b) The origin criterion declared on the proof of origin of goods is SP while the origin criterion under the commodity code on the customs declaration is RVC or CTC.

Article 17. Inspection of the back-to-back Certificate of Origin and the Certificate of Non-Manipulation

1. The customs authority shall accept a back-to-back Certificate of Origin issued where the imported goods are transported through one or more intermediate countries to Viet Nam, or a Certificate of Non-Manipulation issued by the competent authority of the country permitting the transit of the goods.

For the case prescribed in Point a Clause 1 Article 10 of this Circular, the customs authority shall accept the back-to-back Certificate of Origin on condition that the back-to-back Certificate of Origin is issued by an intermediate country which is a Member of the Free Trade Agreement.

2. The information on the origin of the goods must be fully shown in the criteria on the back-to-back Certificate of Origin. The inspection of the back-to-back Certificate of Origin shall be carried out in the same manner as for the proof of origin of goods prescribed in Article 15 of this Circular.

Article 18. Inspection of the direct transport condition

1. The following cases shall be regarded as direct transport, unless otherwise provided for in an international treaty to which Viet Nam is a party:

a) Transport directly from the territory of the exporting country, group of countries or territory to the territory of the importing country, group of countries or territory;

b) Goods transported through one or more countries, groups of countries or territories falling within the cases prescribed in Clause 2 of this Article must fully satisfy the following conditions:

- The transit is necessary for geographical reasons or by reason of requirements directly related to transport;

- The goods do not enter into trade or consumption in that transit country, group of countries or territory;

- The goods do not undergo any operation other than unloading and reloading, or operations necessary to keep the goods in good condition.

2. Cases in which documents proving direct transport must be submitted to the Sub-department of Customs where the customs declaration is registered:

a) Imported goods prescribed in Point a Clause 1 Article 10 of this Circular that are transported through the territory of a country, group of countries or territory which is not a Member of the Free Trade Agreement;

b) Imported goods prescribed in Points b, c and d Clause 1 Article 10 of this Circular that are transported through the territory of an intermediate country, group of countries or territory which is neither the exporting country, group of countries or territory nor the importing country, group of countries or territory.

3. Documents proving direct transport:

Unless otherwise provided for in a free trade agreement to which Viet Nam is a party, or where the goods remain in the original container with the carrier's seal intact, the customs declarant shall submit one of the following documents to the customs authority to prove that the direct transport condition is satisfied:

a) A document certified by the customs authority of the transit country, group of countries or territory confirming that the goods were under the supervision of the customs authority of that country, group of countries or territory and had not undergone import procedures into the domestic market of that country, group of countries or territory: 01 copy;

b) A confirmation letter issued by the very agency or organisation that issued the bill of lading for the imported consignment, proving that the transit of the goods is necessary for geographical reasons or by reason of requirements directly related to transport; that the goods did not enter into trade or consumption in that transit country, group of countries or territory; and that the goods did not undergo any operation other than unloading and reloading, or operations necessary to preserve the goods in good condition. Where the confirmation letter is issued by a subsidiary, branch or agent of the transport company or of the organisation that issued the bill of lading for the consignment in Viet Nam, a letter of authorisation from the carrier itself is also required: 01 copy;

c) A confirmation letter of the shipowner, the operator or charterer of the vessel, or the master, proving that the transit of the goods is necessary for geographical reasons or by reason of requirements directly related to transport: 01 copy;

d) Where the goods are transported in the original container and the container number and seal number remain unchanged from the time of loading onto the means of transport at the port of loading of the exporting Member country, group of countries or territory until importation into Viet Nam, the bill of lading and the look-up information on the cargo manifest showing that the container number and seal number remain unchanged may be considered for acceptance as documents proving direct transport;

e) Where the goods are transported on multiple legs by air, the customs declarant shall provide the full set of Master Airway Bills for each leg and the House Airway Bill, the House Airway Bill showing that the goods are transported from the place of loading in the exporting country to the place of unloading in the importing country.

Where the customs electronic data processing system is not yet capable or is malfunctioning, the customs declarant shall submit paper copies of the above documents.

The customs authority shall inspect and cross-check the documents prescribed in this Clause provided by the customs declarant against the information in the customs dossier in order to determine that the goods remained in their original state during transport.

Article 19. Verification of the origin of imported goods

1. Where the information on the proof of origin of goods is not consistent with the contents declared by the customs declarant, the documents in the customs dossier and the result of the physical inspection (if any), the Sub-department of Customs where the customs declaration is registered shall request the customs declarant to explain and substantiate the inconsistent contents of the proof of origin of goods.

If, within 05 working days from the date of the customs authority's request, the customs declarant fails to provide explanations, or provides explanations but there are still insufficient grounds to determine the validity of the proof of origin of goods, the customs authority shall carry out verification in accordance with Clause 4 of this Article.

2. Where there is doubt as to the origin criterion on the proof of origin of goods, the Sub-department of Customs where the customs declaration is registered shall request the customs declarant to submit 01 copy of the following documents as evidence:

a) The production process of the imported goods;

b) The statement of production costs using the form in Appendix II;

c) Where the origin criterion “percentage of value” is applied, the invoices and documents on the purchase and sale of materials and supplies;

d) The detailed statement of input materials and supplies and of output products, where the origin criterion “change in commodity code” is applied.

If, within 10 days from the date of the customs authority's request, the customs declarant fails to submit the supporting documents, or submits the supporting documents but the customs authority still has insufficient grounds to determine the validity of the proof of origin of goods, or the customs declarant requests in writing that the customs authority carry out verification, the customs authority shall carry out verification in accordance with Clause 4 of this Article.

Where the customs electronic data processing system is not yet capable or is malfunctioning, the customs authority shall send the request in paper form and the customs declarant shall submit paper copies of the above documents.

3. Where there is doubt as to the validity of the proof of origin of goods, the customs authority shall carry out verification in accordance with Clause 4 of this Article.

4. For the cases requiring verification under Clauses 1, 2 and 3 of this Article, within 05 working days the Customs Department of the province or city shall submit a report and proposal to the General Department of Customs so that the General Department of Customs may send a document, together with the information for which verification of the origin of the goods is requested, to the agency or organisation issuing the certificate of origin of goods of the exporting country, or to the exporter, the producer or the customs authority of the exporting country, in order to verify the authenticity of the proof of origin of goods or the accuracy of the information relating to the origin of the goods.

5. Where the verification result from the agency or organisation issuing the certificate of origin of goods, from the producer or exporter issuing the proof of origin of goods, or from the customs authority of the exporting country provides insufficient grounds to determine the origin of the imported goods, the General Department of Customs shall carry out an inspection at the production premises of the producer in the exporting country, group of countries or territory in accordance with Article 20 of this Circular.

6. The verification process (including the direct inspection in the exporting country, group of countries or territory and the issuance of the notice of the inspection conclusion) shall be carried out within a period not exceeding one hundred and eighty (180) days from the date on which the General Department of Customs sends the written request for verification, unless a free trade agreement to which Viet Nam is a party provides for a longer verification period.

If no verification result is received upon expiry of this time limit, the customs authority shall reject the proof of origin of goods in accordance with Clause 4 Article 15 of this Circular. Where, after the rejection, the customs authority receives a notice of the verification result, and the proof of origin remains within its validity period, or the agency, organisation, producer or exporter issuing the proof of origin of goods or the customs authority of the exporting country explains in detail and in full the matters raised by the customs authority, the customs authority shall accept the proof of origin of goods.

7. Pending the verification result, the customs declarant shall pay duty at the duty rate prescribed in Point b.1 Clause 1 and Point b.1 Clause 3 Article 12 of this Circular. Where the origin of the goods is verified in the course of a post-clearance audit, a specialised inspection or a customs inspection, then pending the verification result the goods shall be subject to the import duty rate applied at the time of carrying out customs procedures.

8. Where the customs authority has grounds to doubt the accuracy of the documents and the dossier of application for certification of origin, or has insufficient grounds for the advance determination of the origin of the imported goods, the General Department of Customs may carry out an inspection at the production premises of the producer in the exporting country, group of countries or territory in accordance with Article 20 of this Circular.

9. Where there is a request from the customs authority of another country, or an inspection must be carried out under an international treaty to which Viet Nam is a party, the General Department of Customs may coordinate with the Ministry of Industry and Trade in carrying out an inspection at the production premises of the producer in the exporting country, group of countries or territory in accordance with Article 20 of this Circular.

Article 20. Direct inspection in the exporting country, group of countries or territory

1. Before carrying out a direct inspection in the exporting country, group of countries or territory, the General Department of Customs shall:

a) Send a written notice of the plan for the direct inspection in the exporting Member country, group of countries or territory to the exporter or producer whose premises are to be directly inspected; to the agency or organisation issuing certificates of origin of the exporting Member country, group of countries or territory that is to be directly inspected; to the customs authority of the Member country, group of countries or territory where the direct inspection is to take place; and to the importer whose goods are to be inspected; and at the same time request those parties to provide the dossiers and documents relating to the consignment to be verified;

b) The notice of the inspection plan shall comprise the following contents: the name and address of the exporter or producer whose premises are to be inspected; the name and address of the agency or organisation issuing certificates of origin of the exporting Member country, group of countries or territory that is to be directly inspected; the name and address of the customs authority of the Member country, group of countries or territory where the direct inspection is to take place; the name and address of the importer; the expected date of inspection; the scope of the inspection; the contents of the inspection; and the names and titles of the inspecting officers.

2. The General Department of Customs shall carry out the inspection after receiving the written consent of the exporter or producer whose premises are to be directly inspected, or of the agency or organisation issuing certificates of origin of the exporting Member country, group of countries or territory, or of the customs authority of the Member country, group of countries or territory where the direct inspection is to take place.

3. If, within thirty (30) days from the date on which the customs authority sends the written notice of the plan for the inspection in the exporting country, no written consent is received from the exporter, the producer, the agency or organisation competent to issue proof of origin of goods of the exporting country, group of countries or territory, or the customs authority of that country, group of countries or territory, the customs authority shall reject the proof of origin of goods in accordance with Clause 4 Article 15 of this Circular.

4. Where the participation of the Ministry of Industry and Trade is necessary for the verification of the origin of imported goods, the General Department of Customs shall report to the Ministry of Finance so that the Ministry of Finance may send a document requesting the Ministry of Industry and Trade to take part in the inspection and verification of origin in the exporting country.

Article 21. Handling of the results of the verification and inspection of the origin of goods

1. The customs authority shall, on the basis of the results of the inspection and verification, the explanations of the customs declarant, of the agency or organisation issuing the proof of origin of goods or of the producer or exporter, or the result of the direct inspection in the exporting country, group of countries or territory, determine the authenticity of the proof of origin of goods:

a) Where the customs declarant provides explanations or is able to provide documents proving the origin of the imported goods, or where, through the result of the verification and inspection of the origin of the goods, the explanations and supporting documents of the agency or organisation issuing the proof of origin of goods or of the producer or exporter are detailed and account for the matters raised by the customs authority, and the customs authority has sufficient grounds to determine that the origin of the goods is valid, it shall accept the proof of origin of goods;

b) Where, through the result of the inspection of the documents proving the origin of the imported goods provided by the customs declarant, or the result of the verification and inspection of the origin of the goods, the explanations and supporting documents of the agency, organisation, producer or exporter are not sufficiently detailed and do not account for the matters raised by the customs authority, and the customs authority has insufficient grounds to determine the origin of the goods, it shall reject the proof of origin of goods in accordance with Clause 4 Article 15 of this Circular;

c) Where the exporter or producer fails to provide the materials, data and documents proving the origin of the goods, does not allow access to the premises or the production process, or commits any other act of obstruction making it impossible to carry out direct verification, the customs authority shall reject the proof of origin of goods in accordance with Clause 4 Article 15 of this Circular.

2. The customs authority shall notify the result of the inspection and handling on the customs electronic data processing system or in writing to the importer, the exporter or the producer, or to the agency or organisation issuing the proof of origin of goods, or to the customs authority of the exporting country.

Article 22. Deduction against the Certificate of Origin

1. Where a consignment is brought from a bonded warehouse into the domestic market for importation in multiple instalments, or a consignment covered by the same contract and commercial invoice is imported in multiple instalments or shipments, the proof of origin of goods may be used to prepare a deduction monitoring sheet using the form in Appendix VII promulgated together with this Circular for each importation.

2. The Sub-department of Customs where the first import declaration is registered shall prepare the deduction monitoring sheet and hand it to the customs declarant for presentation to the customs authority for monitoring the deduction when carrying out import procedures, until the quantity of goods stated on the sheet and on the proof of origin of goods has been exhausted.

Chapter V

IMPLEMENTATION PROVISIONS

Article 23. Effect

1. This Circular comes into force from 15 July 2023 and replaces the following Circulars:

a) Circular No. 38/2018/TT-BTC dated 20 April 2018 of the Minister of Finance providing for the determination of the origin of exported and imported goods;

b) Circular No. 62/2019/TT-BTC dated 05 September 2019 of the Minister of Finance amending and supplementing a number of articles of Circular No. 38/2018/TT-BTC dated 20 April 2018 of the Ministry of Finance providing for the determination of the origin of exported and imported goods;

c) Circular No. 47/2020/TT-BTC dated 27 May 2020 of the Minister of Finance providing for the time of submission of proof of origin of goods and the form of proof of origin of goods for imported goods, applicable during the period of the acute respiratory infection epidemic caused by the Corona virus;

d) Circular No. 07/2021/TT-BTC dated 25 January 2021 of the Minister of Finance providing for the time of submission of proof of origin of imported goods under the Free Trade Agreement between the Socialist Republic of Viet Nam and the European Union.

2. Where imported goods are required to have proof of origin of goods as announced by the specialised managing ministries before the effective date of this Circular, the announcements of the specialised managing ministries shall continue to apply.

3. In the course of implementation, if the related documents referred to in this Circular are amended, supplemented or replaced, the newly amended, supplemented or replacing documents shall apply./.

Appendix I

(Promulgated together with Circular No. 33/2023/TT-BTC dated 31 May 2023 of the Minister of Finance)

APPLICATION FOR ADVANCE DETERMINATION OF THE ORIGIN OF EXPORTED AND IMPORTED GOODS

Appendix II

(Promulgated together with Circular No. 33/2023/TT-BTC dated 31 May 2023 of the Minister of Finance)

STATEMENT OF PRODUCTION COSTS

Notes:

- As regards originating domestic materials, provide the confirmation letter or the purchase and sale invoice from the domestic supplier.

- Where materials from a Member country of the Agreement are accumulated, provide the proof of origin or the purchase invoice and supporting documents.

- The “de minimis” ratio shall be calculated according to the formula prescribed in the Circular of the Ministry of Industry and Trade on the origin of goods and in the Circulars providing for the rules of origin under the free trade agreements to which Viet Nam is a party.

Appendix III

(Promulgated together with Circular No. 33/2023/TT-BTC dated 31 May 2023 of the Minister of Finance)

DECLARATION OF ORIGIN OF THE DOMESTIC PRODUCER/SUPPLIER OF MATERIALS

Appendix IV

(Promulgated together with Circular No. 33/2023/TT-BTC dated 31 May 2023 of the Minister of Finance)

DECISION

On the inspection of the origin of goods at …………… (3)

Appendix V

(Promulgated together with Circular No. 33/2023/TT-BTC dated 31 May 2023 of the Minister of Finance)

LIST

OF IMPORTED GOODS REQUIRED TO HAVE PROOF OF ORIGIN SUBMITTED TO THE CUSTOMS AUTHORITY

Appendix VI

(Promulgated together with Circular No. 33/2023/TT-BTC dated 31 May 2023 of the Minister of Finance)

MINIMUM INFORMATION REQUIREMENTS FOR A SELF-CERTIFICATION DOCUMENT OF ORIGIN OF GOODS UNDER THE CPTPP AGREEMENT

A proof of origin of goods under the CPTPP Agreement must contain all of the following minimum information:

1) Exporter or producer: state clearly whether the certifier is the exporter or the producer;

2) The name, address (including country), telephone number and email address of the certifier;

3) The name, address (including country), telephone number and email address of the exporter if the exporter is not the certifier;

This information is not required if the producer issues the certificate of origin of goods and does not know the information on the exporter. The address of the exporter shall be the place of exportation of the goods in a Member country of the CPTPP Agreement;

4) The name, address (including country), telephone number and email address of the producer if the producer is neither the certifier nor the exporter; or, if there is more than one producer, state “Various” or provide a list of producers. If the information is to be kept confidential, it may be stated as “Available upon request by the importing authorities”. The address of the producer shall be the place of production of the goods in a Member country of the CPTPP Agreement;

5) The name, address, email address and telephone number of the importer (if information on the importer is available). The address of the importer must be in a Member country of the CPTPP Agreement;

6) The description and HS code of the goods;

State clearly the description of the goods and the commodity code at the 6-digit level of the goods: the description must be consistent with the goods certified as to origin. Where the proof of origin of goods is used for one imported consignment, the number of the invoice relating to the exportation must be stated (if known);

7) Origin criterion: state specifically the origin criterion which the goods satisfy;

8) Blanket Period

Where one proof of origin of goods is used for multiple identical consignments, the proof of origin of goods shall indicate the period of application, which shall not exceed 12 months;

9) Date and authorised signature:

The proof of origin must be signed and dated by the certifier and accompanied by the following declaration: I certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request, or to make available during a verification visit, documentation necessary to support this certification.

Appendix VII

(Promulgated together with Circular No. 33/2023/TT-BTC dated 31 May 2023 of the Minister of Finance)

DEDUCTION MONITORING SHEET FOR THE CERTIFICATE OF ORIGIN