blue-check It is allowable to submit the scan of C/O for entitlement of preferences

Official letter No. 5550/TCHQ-GSQL dated August 20th, 2020 of the General Department of Vietnam Customs regarding submission of hard copy of proof or origin for application of special preferential duty rates
Posted: 25/8/2020 11:00:52 AM | Latest updated: 31/8/2020 9:38:53 AM (GMT+7) | LuatVietnam: 5031 | Vietlaw: 473

According to Article 4 of Circular No. 38/2018/TT-BTCstatus2 (which has been amended at Circular No. 62/2019/TT-BTC) certificate of origin (C/O) may be submitted by the hard copy for enjoyment of special preferential duty rates.

In addition, according to the General Department of Vietnam Customs’ opinions, during the outbreak of Covid-19 pandemic, it is allowable to submit electronic C/O or photocopy/scan of C/O if the regulations at Circular No. 47/2020/TT-BTC are met.

With regard to photocopy/scan of C/O, customs authorities shall accept the scan of C/O in PDF, JPEG... files. If it is the electronic C/O, all data on the C/O must be transmitted to customs authorities (Article 4 of Circular No. 47/2020/TT-BTC).

Time limit for submission of C/O as regulated at Article 3 of Circular No. 47/2020/TT-BTC is applied to both paper-based C/O and electronic C/O.

Ms Phuong Thao (
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PublishedVietlaw's Newsletter No. 473
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