This Official letter is to provide interim guidelines on application of proof of origin under the EVFTA during pending the promulgation of EVFTA Tariffs.
Accordingly, with regard to import declarations registered from August 1st, 2020 and granted the movement certificates EU.1 from August 1st, 2020 according to Circular No. 11/2020/TT-BCT , customs authorities shall accept such certificates. The declaration of information of movement certificates EU.1 on the customs declaration forms shall comply with Article 5 of Circular No. 38/2018/TT-BTC (which has been amended at Circular No. 62/2019/TT-BTC).
The application of the self-certification mechanism of the EU in the EVFTA is guided at Official letter No. 6123/BCT-XNK dated August 18th, 2020. The Official letter guides: Vietnam shall allow self-certified consignments originating in the EU to benefit from the preference if the proofs of origin issued by exporters that have registered REX number or by any exporter that certified for consignments of a value below 6000 EUR .
Relating time to submit proofs of origin within the framework of the EVFTA, it is required to carry out according to the regulations at Article 7 of Circular No. 38/2018/TT-BTC (which has been amended at Circular No. 62/2019/TT-BTC). Particularly, during the Covid-19 pandemic, to carry out according to Circular No. 47/2020/TT-BTC.
|Published||Vietlaw's Newsletter No. 473|
|Official Letter 5682/TCHQ-VP -|
|Circular 11/2020/TT-BCT - Quy tắc xuất xứ dành cho hàng hưởng thuế EVFTA (C/O mẫu EUR.1)|
|Circular 47/2020/TT-BTC - Được nợ C/O đến 180 ngày trong mùa dịch|
|Circular 62/2019/TT-BTC - Bổ sung hướng dẫn về C/O hưởng thuế CPTPP|
|Circular 38/2018/TT-BTC - Hướng dẫn khai nộp và kiểm tra C/O|
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