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blue-check Some notes relating to conditions for enjoyment of special preferential import tariff under the UKVFTA

Official letter No. 4117/TCHQ-GSQL dated October 3rd, 2022 of the General Department of Vietnam Customs regarding proof of origin.
Posted: 21/10/2022 9:32:29 AM | Latest updated: 26/10/2022 9:24:48 AM (GMT+7) | LuatVietnam: 5564 | Vietlaw: 583
VietlawOnline

The General Department of Vietnam Customs notes that in order to be entitled to apply the special preferential import tariff rate under the UKVFTA, imports must meet the conditions regulated at Article 5 of Decree No. 53/2021/ND-CP, concurrently, the declaration of and time for submission of proof of origin must comply with Article 5 of Circular No. 38/2018/TT-BTCstatus2 and Article 27 of Circular No. 02/2021/TT-BCT.

Regarding additional submission of proof of origin, according to clause 2 Article 5 of Circular No. 38/2018/TT-BTCstatus2 , customs authorities only accept additionally – submitted proofs of origin in case enterprises declare the late submission on the customs declarations.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 583

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