The document is to note some issues relating to proof of origin for entitlement to duty incentives under the EVFTA, including:
- Documents of self-certification of goods origin;
- Documents proving origin of goods in transit through a non-member country;
- C/O with invoice issued by a third party;
- Time limit for supplement of C/O while pending instructional regulations;
- Requirement of documents for shipments imported from August 1st, 2020 to the date prior to the promulgation of EVFTA Tariffs.
Accordingly, with regard to customs declarations for import registered from August 1st, 2020 till EVFTA Tariffs are promulgated, enterprises shall declare information about the proofs of origin on the customs declaration forms and submit them according to Article 5, Article 7 of Circular No. 38/2018/TT-BTC .
Particularly, in the context of the Covid-19 pandemic, time limit for, and forms of, submission of proofs or origin shall be carried out according to the regulations at Circular No. 47/2020/TT-BTC.
|Published||Vietlaw's Newsletter No. 474|