Quyết định 4286/QD-TCHQ

DECISION

PROMULGATING PROCESS FOR VERIFYING AND EXAMINING ORIGIN OF EXPORTED GOODS AND IMPORTED GOODS

THE DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Law on Export and import tax No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Commerce No. 36/2005/QH11 dated June 14, 2005;

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government on guidelines and enforecement measures for the Law on Customs in terms of customs procedures, inspection, supervision, and control;

Pursuant to Decree No. 19/2006/ND-CP dated February 20, 2006 of the Government on guidelines for the Law on Commerce on origin of goods;

Pursuant to Decree No. 89/2006/ND-CP dated August 30, 2006 of the Government on labeling of goods;

Pursuant to Decision No. 02/2010/QD-TTg dated January 15, 2010 of the Prime Minister on functions, tasks, powers and organizational structure of the General Department of Customs affiliated to the Ministry of Finance;

Pursuant to the Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; customs supervision and inspection; export and import duties and tax administration applicable to exported goods and imported goods;

At the request of Director of Customs Management Supervision Department,

DECIDES:

Article 1. To issue together with this Decision a process for verifying and examining origin of exported goods and imported goods, a notice form of result of pre-exportation or pre-importation examination of origin of goods (hereinafter referred to as prior examination of origin) (Form No. 1/XDTXX/2015), and a notice form of revocation of notice of result of prior examination of origin (Form No. 2/HBTB/2015).

Article 2. This Decision replaces the Decision No. 1450/QD-TCHQ dated July 24, 2009 of the General Department of Customs promulgating a process for verifying and examining origin of imported goods.

Article 3. The Director of Customs Departments of provinces and cities and the Heads of agencies affiliated to the General Department of Customs shall implement this Decision. Difficulties that arise during the implementation of this Circular should be reported to the General Department for consideration.

During the implementation of this Circular, in case the documents referred to in the Process issued herewith are amended or replaced, the amending or replacing documents shall prevail.

PROCESS

FOR VERIFYING AND EXAMINING ORIGIN OF EXPORTED GOODS AND IMPORTED GOODS
(Issued together with Decision No. 4286/QĐ-TCHQ dated December 31, 2015 of the Director of the General Department of Customs)

Part I

PRE-EXPORTATION OR PRE-IMPORTATION EXAMMINATION OF ORIGIN OF GOODS

I. Accepting and processing authority

The General Department of Customs (Customs Management Supervision Department).

II. Process of pre-exportation or pre-importation examination of the origin of goods

1. Accepting application:

Officials shall be assigned to accept applications for prior examination of origin (using the form prescribed in Clause 2 Article 7 of Circular No. 38/2015 “Hồ sơ đề nghị xác nhận trước xuất xứ”)

2. Processing application:

2.1. Verifying the adequacy and validation of application

a) For an unsatisfactory application An official in charge, within 5 working days from the date of receipt, shall request the head of the General Department of Customs to issue a document rejecting such application for prior examination of origin.

b) For an insufficient application: An official in charge, within 5 working days from the date of receipt, shall request the head of the General Department of Customs to issue a document requesting the applicant to provide supplementary documents.

Within 10 working days from the date on which the written request for providing supplementary documents, if there is any response from the customs declarant or the customs declarant has provided supplementary documents which are not accepted as evidence in prior examination of origin, the official in charge shall request the head of Customs Management Supervision Department to request the head of the General Department of Customs to send the customs declarant a notification rejecting such application.

2.2. For a sufficient and valid application, an official in charge shall verify and examine origin of goods, including the following steps:

a) Determining rules of origin applicable to goods according to HS codes code prescribed in relevant free trade agreements or Decree No. 19/2006/ND-CP With regard to goods not wholly produced or obtained, the origin criteria of those goods shall be determined in the order as follows:

- Those goods included in the Product Specific Rules (PSR) shall have origin criteria determined as prescribed in these rules.

- Those goods not included in the PSR or the Agreement(s) does not provide any PSR, the general origin criteria shall apply.

b) Determining whether the goods conform to rules of direct consignment as prescribed.

3. Issuing a notice of result of prior examination of origin:

3.1. In general cases: Within 30 days from the date on which a sufficient application is received, the official in charge shall request the head of General Department to send a notice of result of prior examination of origin to the customs declarant.

3.2. In complicated cases subject to verification: Within 60 days from the date on which a sufficient application is received, the official in charge shall request the head of General Department to send a notice of result of prior examination of origin to the customs declarant;

The notice form (Form No. 1/XDTXX/2015) is enclosed herewith.

4. Updating on the website of the General Department of Customs:

Each notice of result of prior examination of origin shall be sent to the Department of Information Technology and Customs Statistics for the purpose of update on the website of the General Department of Customs.

5. Handling a complaint of a customs declarant who disagrees with the result of prior examination of origin.

5.1. The official in charge of such application shall request the General Department of Customs to consider the prior examination of origin.

5.2. Within 10 working days (for general goods) or 30 working days (for complicated cases subject to verification) from the date on which the complaint is received, the official in charge shall request the head of the General Department of Customs to reply the customs declarant in writing.

6. Review the application and application validity of notices of result of prior examination of origin

III. Revocation/termination of effect of notice of result of prior examination of origin

An official of Customs Management Supervision Department shall request the head of the General Department of Customs to issue a document revoking a note of result of prior examination of origin in any of the following cases:

1. Discovering an application for prior examination of origin filed by a customs declarant is inaccurate and untruthful upon a review of applications or in receipt of relevant information;

2. Provisions of law served as the basis for issuing the notice of result of prior examination of origin are amended or replaced.

The notice form revoking note of result of prior examination of origin (Form No. 2/HBTB/2015) shall be issued herewith.

Part II

EXAMINATION OF ORIGIN OF IMPORTED GOODS

1. For cases not subject to presentation of documents certifying origin of goods

a) During the verification of an application, the customs official shall verify the declaration of origin at the criterion “code of country of origin”, “code of import tax schedule” (in “Detail”) in the electronic customs declaration or the box “Origin” in the physical customs declaration, then collate them with supporting documents related to origin in the customs dossiers such as commercial invoice, transportation vouchers, notice of result of prior examination of origin and other documents (if any) for determining origin of goods.

It is should be noted for the cases given preferential treatment eligible for exemption of presentation of documents certifying origin of goods prescribed in free trade agreements: checking information at the criterion “Total invoice value” (in the tab General2) in the electronic customs declaration or in the box “Original value” in the physical customs declaration to determine whether the good’s value is within the threshold given exemption for presentation of documents certifying origin of goods.

b) If the customs official has reasonable doubts as to the declaration of origin in the custom declaration, he/she shall require the customs declarant to provide explanation or supporting documents (if any). According to the explanation of the customs declarant, the customs official shall determine the origin of the imported good.

b.1) If the customs declarant fails to provide explanation or supporting documents or the provided explanation or supporting documents is not plausible to serve as the basis for determining the origin of the imported good, the customs official shall request the Manager of Sub-department of Customs to decide the change of lane for physical verification to determine the origin. The Manager of Sub-department of Customs shall decide the change of lane for physical verification;

b.2) If there are sufficient reasons to prove that the declaration of origin of the good is inaccurate, such declaration shall be handled as prescribed;

b.3) If there not sufficient bases for determining the origin of the good, the customs official shall request the Manager of Sub-department of Customs for consideration; then the Sub-department of Customs shall request the Customs Department of province to handle within its competence. If there is any difficulty in handling, the Customs Department of province shall request the General Department of Customs to provide guidance.

2. For cases subject to presentation of documents certifying origin of goods

2.1. Verification of the declaration of origin in the customs declarations

With regard to documents certifying origin of the good submitted by a customs declarant, the customs official shall verify the declaration of origin at the criterion “code of country of origin”, “code of import tax schedule” (in “Detail” and “Notes” in the tab (General 2)) in the electronic customs declaration or the box “Origin”, “Preferential treatment” in the physical customs declaration sheet, then collate them with supporting documents related to origin in the customs dossiers such as documents certifying origin of the good, commercial invoice, transportation vouchers, notice of result of prior examination of origin and other documents (if any) for determining origin of the imported good.

If the customs declarant submit the documents certifying origin of the good that is be granted customs clearance or good release (additional submission of documents certifying origin of the good), the customs official shall verify the information in the AMC Amended tax or additional declaration (Form No. 03/KBS/GSQL), import customs declaration; and then collate them to documents related to origin in the customs dossiers such as documents certifying origin of the good, commercial invoice, transportation vouchers, notice of result of prior examination of origin and other documents (if any) for determining the origin of the imported good and assuring the eligibility of preferential treatment.

2.2.1. Looking up information of C/O on the website of the issuing authority (skip this step if there is no data of C/O on such website)

a) For the C / O containing data on the website of the issuing authority:

a.1) Access to the website of the issuing authority to collate the C/O filed by the customs declarant with the C/O on the website of the issuing authority, and then print a copy to save shipment records.

For example: For C/O of electronic form AK of Korea:

- For C/O of electronic form AK issued by the Korea Chamber of Commerce and Industry: customs officials shall access to the website: http://cer.korcham.net.

For details of C/O: Click the item “Authenticity of a document Certified by KCCI”, insert Reference No and reference Code of C/O, and then click the item “Check it out" to obtain all information about C/O (exclusive of the seal and signature of place of issue).

- For C/O of AK form issued by Korean Customs Service: customs officials shall access to the website: http://english.customs.go.kr.

For details of C/O: Click the item “Information Plaza/Documents certifying origin of goods (the tab on the top of the screen), insert Reference No and Reference Code of the C/O, and then click the item "Check it out" to obtain all information about the C/O.

a.2) Collate the information on the website of the C/O issuing authority and the information stated in the C/O physical filed to the customs authority.

b) For a C/O transmitted in the form of electronic data from the issuing authority to the system of the customs authority:

b.1) Customs officials shall receive the C/O sent by the issuing authority on the system;

b.2) Update C/O received on the system.

2.2.2. Verification of C/O form

a) Each C/O must state the phrase “FORM D/ FORM E/ FORM S/ FORM AK/ FORM AJ, etc;

b) Reference No: Each C/O has its own reference number;

c) The criteria on each C/O must be duly completed as prescribed ;

d) Size, colors, language and overleaf notes of C/O must comply with regulations of Agreements and relevant legal documents.

2.2.3. Verification of C/O content

a) Collate the seal and/or signature of a C/O with the seal and/or signature of the person, the agency or the organization authorized to issue the C/O provided for Customs Departments of the province by the General Department of Customs:

a.1) Validity period of the signature of the person authorized to issue C/O;

a.2) The signature of the person authorized to issue C/O must be included in the list of the issuing authority of C/O announced by the General Department of Customs (not accept the case that the signer of the C/O is in an issuing authority but the seal on the C/O belongs to another issuing authority).

b) Verify validity period of C/O;

c) Verify the compatibility and consistency between the information within a C/O and collate information between the C/O and documents included in the customs dossiers (customs declarations, commercial invoices, transportation vouchers, and notice of result of prior examination of origin (if any)). In which:

c.1) Importer’s name: C/O must state the importer name in conformity with the importer name in the customs declaration;

c.2) Description of good: The description of good of the C/O are customary for the good declared in the customs declaration and other documents in the customs dossiers;

c.3) Quantity: In case that the quantity of actual imports is greater than/or less than the quantity mentioned in the C/O, the guidance in Point d and dd Clause 2 Article 26 of Circular No. 38/2015/TT-BTC shall apply;

Notes: The customs authority shall consider accepting a C/O in case that the cargo/cargo type/quantity/weight of the good is stated in a box other than the prescribed box in the C/O (E.g. the quantity and type of cargo are stated in the box 9 instead of the box 7) and is in conformity with the information of other documents in the customs dossiers; or in case that the C/O does not state any of the information about number of cargo/quantity/weight of the good, but the customs authority may determine the quantity and weight of the good eligible for the special preferential tax rates through the collation of the C/O and other documents in the customs dossiers.

c.4) HS code: Any difference between exporting Party and importing Party in HS code classification which does not affect the nature of the origin of the good shall be considered acceptable;

c.5) Value: Any difference between the value declared in a C/O and that of other documents (commercial invoices, etc.) does not affect the validity of the C/O. If a customs official has reasonable doubts as to the customs value, he/she may request the Manager of the Sub-department of Customs to consult the value;

c.6) Commercial invoices: Regarding a C/O with commercial invoice issued by a third party/country, customs official shall verify the information about the third party/country in the C/O as prescribed in Agreements and relevant legislative documents.

d) Verify origin criteria

d.1) Verify information about the good in origin criteria of a C/O (according to added value content, change in tariff classification, specific manufacturing or processing operation, or wholly produced, etc.) in accordance with regulations in Rules of origin implementing the free trade agreement issued by the Ministry of Industry and Trade and the leaf notes of C/O;d.2) Verify origin criteria: Determining rules of origin applicable to goods according to HS codes code prescribed in relevant free trade agreements or Decree No. 19/2006/ND-CP:

- For declaration of Goods wholly obtained (WO): Customs officials shall verify whether a good satisfies WO criterion according to market information, geography, manufacturing process of the good, etc., and then collate it with regulations in Circular(s)/Decision(s) of the Ministry of Finance on wholly obtained goods to determine if the declaration of good complies which such regulations and need not consider origin criteria prescribed in PSR or general criteria (if any).

For example: (1) An oil and gas product imported from Singapore obtains a C/O form D originating in Singapore with the origin criterion “WO” issued by a competent authority of Singapore: In this case, it has reasonable doubts as to origin criteria owning to the fact that Singapore is not a country which is capable of extracting petroleum. Therefore, it does not satisfy the WO requirements prescribed in Article 3 Appendix I of Circular No. 21/2010/TT-BCT dated May 17, 2010;

(2) A television product imported from Thailand obtains a C/O form D originated from Thailand with the origin criterion “WO” issued by a competent authority of Thailand: In this case, it has reasonable doubts as to origin criteria owning to the fact that electronics and electrical appliances are often assembled from components imported from various countries. Therefore, it does not satisfy the WO requirements prescribed in Article 3 Appendix I of Circular No. 21/2010/TT-BCT dated May 17, 2010.

- For declaration of goods produced at a member state from materials originating in other one or more member states (produced entirely – PE): customs officials need not verify origin criteria prescribed in PSR or general criteria (if any).

- With regard to goods not wholly produced or obtained, the origin criteria of those goods shall be determined in the order as follows:

+ Those goods included in Product specific rules (PSR) shall have origin criteria determined as prescribed in these rules.

+ Those goods not included in the PSR or the Agreement does not provide any PSR, the general origin criteria shall apply.

dd) Verify the route of consignment stated in the C/O to determine whether the import good satisfies the rules of direct consignment prescribed in Circulars/Decisions of the Ministry of Industry and Trade and Circulars of the Ministry of Finance implementing free trade agreements.

In case that the good passes through a third country/region other than a member state of the Agreement (including the case of passing through a member state with respect to the C/O form AK), the customs official shall request the customs declarant to submit any of the following supporting documents proving that the good retains its status in accordance with the Agreement:

dd.1) A document, issued by the customs authority of a country through which the good passed, certifying that the consignment is under the control of such customs authority and has not undergone clearance procedures; or

dd.2) A document, certified by the issuing agency or organization of bill of lading for an export consignment, proving that the good in transit is necessary for reasons of geography or transport-related requirements; the good does not enter the commerce or sale at such transit country; and the good does not undergo any further processing, except for unloading and reloading, or any other operations necessary to preserve them in good condition. With regard to a certifying document issued by a subsidiary, branch or agency of a transport company or an issuing authority of bill of lading for consignment in Vietnam, it is also required an authorizing document issued by the transport company; or

dd.3) In case that the good is transported in form of full container load, the container seal number do not change from the time at which it is loaded into the transport vehicles at the loading port of an exporting member state to the time it is imported into Vietnam, documents proving direct transport maybe bill of lading and the carrier's delivery order, which represents the unchanged number of container or seal.

e) For C/O issued retroactively/issued retrospectively:

e.1) Verify whether it bears “ISSUED RETROACTIVELY/ ISSUED RETROSPECTIVELY” in the C/O or appropriate boxes are checked;

e.2) Collate the export date in the bill of lading/other transport vouchers with the date of issue of C/O in accordance with regulations on C/O issued retroactively.

Regarding the good which is transported by road, river across the border between Vietnam and other member states namely China, Laos and Cambodia, the export date is the date of delivery at the exporting checkpoint of the exporting country or the date of issue of transport vouchers (if any).

If it is ungrounded to determine the export date as above, the date on which the good enters the first importing checkpoint of Vietnam is considered the export date.

g) For back-to-back C/O:

g.1) Collate the form and contents of C/O with the aforesaid guidance;

g.2) Collate the information of the original C/O and such information in the back-to-back C/O, and the validity period of the back-to-back C/O.

h) Replacement C/O: Verify the information about which the issuing authority (in the C/O or notifications of General Department of Customs) certifies that the C/O is issued for replacement as prescribed by the Agreement.

2.3. Verification of supporting documents on self-certification of origin

2.3.1. Verification of forms of supporting documents on self-certification of origin

a) Declaration of origin must be stated in the invoice declaration or in other commercial documents. With regard to supporting documents on self-certification of origin prescribed in Circular No. 28/2015/TT-BCT dated August 20, 2015 of The Ministry of Industry and Trade (The Second Pilot Project of ASEAN), the origin of goods shall be declared on the invoice declaration. The form of invoice declaration shall be prescribed in Article 7 of Circular No. 28/2015/TT-BCT;

b) The adequacy of compulsory information in supporting documents on self-certification of origin shall be verified as prescribed in the Agreements. Regarding self-certification of origin prescribed in Circular No. 28/2015/TT-BCT the following compulsory information shall be verified: self-certification code (certified exported authorization code), HS code, country of origin, origin criteria, signature of the authorized signatory.

2.3.2. Verification of contents of supporting documents on self-certification of origin

a) Collate trade name, address and self-certificate code of enterprise, good description, HS code, signature and validity period of the Authorization or the supporting document on self-certification of origin with the list of certified enterprises announced by the General Department of Customs;

b) Verify origin criteria and other information: method of verification shall apply similarly to Point 2.2.3.

2.4. Verification of notice of result of prior examination of origin

2.4.1. Verification of form of a notice

a) Collate the notice presented by a customs declarant with the data on the website of the General Department of Customs;

b) Verify the validity of the notice.

2.4.2. Verification of contents of a notice

Collate information in a notice with information in commercial invoices, bill of lading etc. in customs dossiers.

Notes: verify information about country, producer or exporter.

2.5. Verification visit of origin of goods

a) Collate origin information on goods, packages and labels with the declaration of the customs declarant in the customs declaration and verification result of customs dossiers to determine whether it complies with Decree No. 89/2006/ND-CP on labeling of goods;

b) Verify the consistency in origin on goods, packages and labels;

c) If the imported goods are in form of liquid goods, bulk cargo, goods not subject to labeling or goods subject to labeling without origin information, their consignment route shall be verified for the purpose of examination of origin;

d) In exceptional circumstances, the origin of spare parts or product components shall be verified or good samples shall be analyzed and assessed for further bases of examining origin of goods;

dd) Record the results of examination of origin of goods to the “Opinion of official in charge” in the electronic customs declaration or customs declaration on the system.

2.6. Processing verification results

2.6.2. For a case that the verification result is in conformity with its customs dossiers and verification visit result (if any): a customs official shall accept such documents certifying origin of goods and the good shall be eligible for preferential tax rates as prescribed.

2.6.2. For a case that it has reasonable doubts as to the validity of documents certifying origin of goods or origin of the imported good, a customs officials shall follow procedures below:

a) The customs official shall request the Manager of Sub-department of Customs to send a notification of doubts raised by the customs authority to the customs declarant and require such customs clear ant to provide explanation/additional supporting documents on origin of the good (if any). The notification shall be made in the form of electronics on VNACCS or writing.

If it has reasonable doubts as to origin criteria, supporting documents shall contain:

- For origin criteria WO and PE: information about manufacturer, place of manufacturing, process of manufacturing/farming/fishing/mining, etc;

- For origin criteria CTC (CC, CTH, CTSH): an import declaration of materials, manufacturing process, a list of production materials;

- For origin criteria RVC: a list of production materials (including good description, HS code, origin of materials constituting the product, CIF value or equivalent price of materials), production costs, and profits;

- For origin criteria SP (Specific Processes): a list of production materials, manufacturing process.

b) According to explanation/supporting documents submitted by the customs declarant, the Sub-department of Customs shall:

b.1) In case that the explanation/supporting documents submitted by the customs declarant clarifies the doubts and the customs authority has sufficient grounds to determine the origin of good, the good shall be considered eligible for preferential tax rates as prescribed.

b.2) In case that the customs declarant fails to provide explanation/supporting documents or provided explanation/supporting documents do not give sufficient grounds to determine the validity of documents certifying origin of the good or the origin of the imported good, the import duty at the MFN rates or ordinary rates shall be determined temporarily and send a report to the Customs Department of province.

c) Based on the documents sent by the Sub-department of Customs, the Customs Departments of province shall consider providing guidelines as follows:

c.1) If the case has sufficient bases for handling, the Customs Department shall issue a guiding document to the Sub-department of Customs, and concurrently send a notification to the customs declarant;

c.2) If the case has insufficient bases for handling, the Customs Departments of province shall request the General Department of Customs for verification.

The deadline for consideration and reply at an authority at Department level is at least 3 working days from the date on which a report on difficulty and relevant documents are sent to the Sub-department of Customs.

d) Based on the documents sent by the Customs Departments of province, the General Department of Customs shall consider providing guidelines as follows:

d.1) If the case has sufficient bases, the General Department of Customs shall promptly reply or provide documents/materials for the Customs Departments of province for handling.

The deadline for consideration and reply at an authority at General Department level is at least 5 working days from the date on which a report on difficulty and relevant documents are sent to the Customs Department.

d.2) In case it is necessary to verify the case with a competent authority of the exporting country, the General Department of Customs (Customs Management Supervision Department) shall request the competent authority of the exporting country in writing to certify the authenticity of the documents certifying origin of goods or provide explanation for the doubts as to origin of the good.

Deadline and procedures pertaining to verification of the cases with the competent authority of an exporting country shall comply with Clause 3 Article 26 of Circular No. 38/2015/TT-BTC and regulations of each relevant free trade agreement.

d.3) Each request for verification and handling guidance shall be monitored as prescribed in free trade agreements and relevant documents.

dd) In case that the General Department of Customs dissatisfies the result of verification provided the competent authority of the exporting country, it may undertake a verification visit at the exporting country (in compliance with procedures for investigation and verification of documents certifying origin of goods prescribed in relevant free trade agreement) and concurrently send a notification of the verification visit to the Customs Departments sent the document on difficulty and a reply to the customs declarant. The verification visit at an exporting country shall be undertaken as follows:

dd.1) The General Department of Customs shall send a written request to undertake the verification visit to the competent authority of the exporting country, the exporter, the producer whose premises or factory is subject to the verification visit, the customs authority of the exporting country, and the importer whose good is subject to the verification visit.

dd.2) A written request prescribed in Point dd.1 shall at a minimum include:

- the name of the customs authority issuing the request;

- the name of the exporter or the producer whose premises or factory is subject to the verification visit;

- the proposed date of the visit;

- the scope of the proposed visit, including specific reference to the good subject to the verification visit; and

- The names and titles of the officials who will participate in the visit.

dd.3) The General Department of Customs receives a written permit for verification visit sent by the exporter or the producer of whose premises or factory is subject to verification visit;

If the exporter or the producer fails to send a permit for verification visit within 30 days from the date on which the request for verification visit is received, the General Department of Customs may deny preferential tariff treatment for the good subject to the verification.

dd.4) In case the competent authority of the exporting country send a written request for suspension of the verification visit at the premises to the General Department of Customs, the verification still be undertaken within 60 days from the date on which the written request is received regardless of the request. The aforesaid time limit may extend subject to the agreement between the General Department of Customs and the competent authority of the exporting country;

dd.5) The General Department of Customs must provide a conclusion determining whether the good satisfies the origin criteria for the exporter or the producer and the competent authority of the exporting country;

dd.6) The temporary denial of preferential tariff treatment shall be eliminated upon a written decision prescribed in Point dd.5 certifying that such good is originating;

dd.7) The exporter or the producer is entitled to provide explanation in writing or provide supporting information proving the origin of the good within 30 days from the date on which the conclusion of origin of the good is received. If the good still remains non-originating status due to reasonable grounds, the final conclusion shall be sent the competent authority of the exporting country within 30 days from the date on which the explanation or supporting information sent by the exporter of the producer is received;

dd.8) The maximum time limit for verification visit is 180 days from the date on which the written request for verification visit sent by the General Department of Customs to the competent authority of the exporting country is received, including physical verification, producing verification result and sending the result to the competent authority of the exporting country.

In case that a relevant free trade agreement sets out different regulations on time limit and procedures for verification visit at exporting country, those regulations shall prevail.

e) Notification of verification result

Within 15 working days, from the date of receipt of verification result, the General Department of Customs shall notify the Customs Departments of province and/or the customs declarant of.

e.1) Accepting the documents certifying origin of goods if those documents satisfy the requirements of the customs authority according to the verification result.

e.2) Denying the documents certifying origin of goods if those documents are invalid or do not satisfy the requirements of the customs authority according to the verification result. The denial procedures shall comply with Section 2.6.3 below.

2.6.3. If there are reasonable grounds for determining that the good is not eligible for preferential tax rates, the denial procedures shall be carried out as follows:

a) For a physical C/O:

a.1) Providing explanation for denial and bearing the signature and seal of the official on the C/O;

a.2) Returning the original of C/O and sending a notification of denial of C/O to the customs declarant, and instruct the customs declarant to contact the exporter to request the issuing authority of C/O for handling as prescribed;

a.3) Following procedures for customs duties as prescribed.

b) For an electronic C/O:

The notification of denial of C/O shall be sent through the system. If it fails to send the notification through the system, it is required to request the General Department of Customs to send a written notification officially to the competent authority of the exporting country.

c) For documents certifying origin of goods:

c.1) Send a notification including reasons for denial of documents certifying origin of goods to the customs declarant, and report the Customs Department/General Department of Customs;

c.2) The General Department of Customs shall collect the cases of denial and notify the competent authority of the exporting country of those cases as prescribed by relevant agreements.

Part III

EXAMINATION OF ORIGIN OF EXPORTED GOODS

1. When a customs official verifies documents, he/she shall follow the procedures below:

a) Verify the declaration of origin at the criterion “Good description” (Detail) in the electronic customs declaration or the box "Origin" in the physical customs declaration, and then collate it with other documents related to origin of the good.

b) If is has not reasonable doubts as to the origin of the exported good, the customs official shall accept the declaration and conduct the customs procedures as prescribed (clearance procedures or procedures prescribed in Clause 2 of this Part).

c) If it has reasonable doubts as to the origin of the exported good or a warning against illegal transshipment, the customs official shall request the declarant to provide explanation/supporting documents (if any).

d) The customs official shall consider the explanation/supporting documents and process them as follows:

d.1) In case of satisfactory explanation/supporting documents: accept the declaration of origin of the enterprise and follow the procedures prescribed in Point b of this Clause;

d.2) In case of failure to provide explanation/supporting documents or unsatisfactory explanation/supporting documents: request the Manager of Sub-department of Customs to undertake physical verification of the good (Clause 2 of this Part) or verification visit at the premises or factory (Clause 3 of this Part).

2. When a customs official verifies the good physically, he/she shall:

a) Collate origin information on goods, packages and labels with the declaration of the customs declarant in the customs declaration and verification result of customs dossiers.

b) In case that the customs declaration is appropriate to the result of physical verification of the good, the customs official shall record the verification result to the box of “Opinion of official in charge” in the electronic customs declaration or customs declaration on the system, and then undertake the clearance as prescribed.

c) In case that the customs declaration is not appropriate to the result of physical verification of the good, the customs official shall record the verification result to the box of “Opinion of official in charge” in the electronic customs declaration or customs declaration on the system, and then undertake the clearance as prescribed, and concurrently request the customs declarant to provide explanation/supporting documents on the origin of the exported good.

3. In case that the customs declarant fails to provide supporting documents or supporting documents provided by the customs declarant do not given sufficient grounds to determine the origin, the customs official shall request the Manager of Sub-department of Customs to approve a verification visit at the premises of the producer of the exported good.

3.1. Verification procedures; documents related to origin of the good namely commercial invoices, import declaration of materials (if any), manufacturing process, manufacturing capacity, etc.

3.2. The cooperation in verification shall be carried out as follows:

a) The Sub-department of Customs shall cooperate with Export and Import Management Offices of the Ministry of Industry and Trade and Vietnam Chamber of Commerce and Industry (VCCI) in the verification visit at the premises of the producer of the exported good;

b) In case that difficulties arise during the verification visit at the premises of the producer of the exported good, the Sub-department of Customs shall send reports to the Customs Departments of province and the General Department of Customs for guidance;

c) The Sub-department of Customs and Customs Departments of province shall cooperate with domestic and foreign inspectorates on origin in compliance with notifications of the General Department of Customs.

4. Processing verification results

a) If it has no reasonable doubts as to origin of the exported good, the customs official shall undertake the clearance as prescribed.

b) If it has sufficient grounds for fraud in origin of the good, the Sub-department of Customs shall follow prescribed procedures and send a report to the Customs Departments of province/the General Department of Customs (Customs Management Supervision Department).

Part IV

IMPLEMENTATION

1. Managers of Sub-departments of Customs shall:

1.1. Provide guidelines for and assign officials to follow the prescribed procedures, in association with relevant customs procedures;

1.2. Handle issues related to origin of goods intra vires.

2. Directors of Customs Departments of provinces shall:

2.1. Provide guidelines, inspect and handle difficulties arising during the implementation of the prescribed procedures by affiliates and enterprises;

2.2. Assign officials specialized in origin of goods to work at the Professional Office to act as advisors for the Director in management of origin of goods;

2.3. Provide training courses in origin goods for officials in Sub-departments of Customs.

3. Heads of units affiliated the General Department of Customs:

3.1. The Director of Customs Management Supervision Department - the central body of origin of goods of the General Department of Customs – shall:

a) Act as an advisor for the head of the General Department of Customs in management of origin of goods;

b) Act as an advisor for the head of the General Department of Customs in direction, guidance, inspection and handling of difficulties encountered by Customs Departments of provinces and enterprises;

c) Issue Official Dispatch on guidelines for handling of difficulties in origin of exported goods and imported goods intra vires;

d) Take charge and cooperate with Department of information technology and customs statistics, the Office of General Department of Customs in establishment of database of origin of goods to provide information for units in the customs field and the community of enterprises;

dd) Take charge and cooperate with units inside and outside the customs field shall prepare related information to participate in negotiation on examination of origin of goods in free trade agreements and relevant issues.

3.2. Principals of customs colleges shall take charge and cooperate with relevant agencies in provision of professional training courses for full-time officials in charge of origin in Customs Departments of provinces and other Departments affiliated to the General Department of Customs.

Difficulties that arise ultra vires during the implementation of this Circular should be reported to the General Department of Customs (Customs Management Supervision Department) for consideration./.