Quyết định 1450/QD-TCHQ

DECISION

ON PROMULGATING THE PROCESS OF INSPECTION AND IDENTIFICATION OF ORIGIN OF IMPORT GOODS

THE DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF CUSTOMS

Pursuant to the Customs Law No. 29/2001/QH10 of June 29, 2001 and the Law No. 42/2005/QH11 of June 14, 2005, amending and supplementing a number of articles of the Customs Law;

Pursuant to the Government’s Decree No.96/2002/ND-CP of November 19, 2002 prescribing the functions, tasks, powers and organizational structure of The General Department of Customs;

Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005 detailing a number of articles of the Customs Law regarding to customs procedures, customs inspection and supervision;

Pursuant to the Government’s Decree no. 19/2006/ND-CP of February 20, 2006 detailing the commercial law regarding to goods origin;

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

Pursuant to the Circular No. 45/2007/TT-BTC of May 07, 2007 of Ministry of Finance guiding the application of particularly preferential import duty rates;

Pursuant to the Circular No. 79/2009/TT-BTC of April 20, 2009 of Ministry of Finance guiding customs procedures; customs inspection and supervision; import duty, import duty and tax administration applicable to imports and imports;

At the proposal of the Director of Customs Control and Supervision Department.

DECIDES:

Article 1. To issue together with this Decision the Process of inspection and identification of origin of import goods and the Confirmation in Advance Sheet of Origin of Import goods (Form No. 01-XX/2009)

Article 2. This Decision takes effect as of August 01, 2009.

Article 3. Directors of Customs Departments of provincies and cities, Heads of units under direct control of The General Department of Customs are liable for implementation of this Decision./.

PROCESS

OF INSPECTION AND IDENTIFICATION OF ORIGIN OF IMPORT GOODS
(Issued together with the Decision No. 1450/QD-TCHQ of July 24, 2009 of the Director General of Customs)

Part 1. GUIDANCE IN GENERAL

1. This process to guide the inspection and identification of origin regarding to import goods.

2. Regarding to import goods, the customs declarants is responsible for the origin of goods. When there is a doubt about the origin, the customs offices require the customs declarants to provide necessary evidences to prove and / or request the concerned agencies and organizations to verify the origin of import goods.

3. Legal foundation for the inspection and identification of origin of import goods

3.1. Regarding to goods eligible for particularly preferential duty rates: the Vietnam laws and International Agreements concluded or participated by Vietnam shall be applied.

3.2. Regarding to goods eligible for the MFN preferential duty rates, ordinary duty rates and other cases: the Government’s Decree no. 19/2006/ND-CP of February 20, 2006 detailing the Commercial Law regarding to goods origin; the Circulars No. 08/2006/TT-BTM of April 17, 2006 and No. 10/2006/TT-BTM June 01, 2006 of Ministry of Trade (currently Ministry of Industry and Trade) guiding the identification of origin of exports and imports not wholly obtained or produced in this country or territory according to the above mentioned Decree No. 19/2006/ND-CP shall be applied.

3.3 Regarding to goods subject to the import management regime under Vietnam laws or under two-party or multi-party international treaties of which Vietnam and the countries or groups of countries are participants.

3.4. Regarding to imports at a moment of potentially causing hazardous to social safety, public health or environmental sanitation and need to be controlled, the inspection of origin comply with the annoucements of the Vietnamese state management agencies and international organizations at that moment.

3.5. Regarding to imports from countries which at the moment Vietnam is applying anti-dumping duties, anti-subsidy duties, the safeguard measures, measures of tariff quotas, and measures of quantity limitation, the inspection of origin of goods shall comply with the annoucement of the Ministry of Industry and Trade and competent authorities.

3.6. The instructions of the risk management system under the guidance of the Ministry of Finance and the General Department of Customs.

Part 2. SPECIFIC GUIDANCE

I. INSPECTION AND CONFIRMATION IN ADVANCE OF ORIGIN OF IMPORT GOODS

1. The agency to implement the inspection and confirmation in advance of origin is the General Department of Customs according to the provisions of Article 8 of the April 20, 2009 Circular No. 79/2009/TT-BTC of the Ministry of Finance guiding customs procedures; customs inspection and supervision; import duty, import duty and tax administration applicable to imports and imports. The Customs Control and Supervision Department is the focal unit to assist and advise the leaders of the General Department of Customs in implementing the confirmation in advance of origin of import goods.

2. Procedures for the inspection and confirmation in advance of origin shall comply with the provisions of Article 8 of the Circular No. 79/2009/TT-BTC of the Ministry of Finance.

3. Form of confirmation in advance sheet of origin is issued together with this Process (Form No. 01-XX/2009).

II. INSPECTION OF ORIGIN OF GOODS WHEN INSPECT THE CUSTOMS DOSSIER PRELIMINARILY

1. Regarding to cases being not required to submit the Certification of Origin (C/O): the customs offices shall merely inspect the origin declaration in the customs declaration.

2. Regarding to cases being required to submit the Certification of Origin (C/O): request the customs declarants to submit C/O at the registration of customs declaration and inspect preliminarily criterias on the C/O. If there are any discrepancies, doubt, propose to transfer to inspect in details of customs dossiers.

Where enterprises have written requests to defer the submission of C/O, settle according to regulations.

III. INSPECTION OF ORIGIN OF GOODS WHEN INSPECT IN DETAILS THE CUSTOMS DOSSIER

1. Regarding to cases being not required to submit the Certification of Origin (C/O):

To Inspect the contents of origin declaration in the customs declaration and compare them with documents related to the origin in customs dossier e.g contracts, commercial invoices, transport documents, confirmation in advance sheet of origin (if any), etc.

2. Regarding to cases being required to submit the Certification of Origin (C/O): (applies also to C/O issued electronically):

2.1. Inspect the form of C/O:

a) The C/O must reflect the words “FORM D / FORM E / FORM S / FORM AK / FORM AJ, etc.”

b) Reference number: each C/O has a particular reference number;

c) The criterias on the C/O must be filled fully;

d) Size, color, language, and the back of the C/O must comply with the provisions of the involving Treatries and the legal documents (note: names of member countries must be written fully on the back of C/O)

2.2. Inspect the contents of C/O:

a) Inspect and compare seal and signature on the C/O with the specimen of seal and signature of the person and organ or organization that is authorized to issue C/O which have been informed by the General Department of Customs to Customs Department of provinces, cities. Particularly inspect:

a.1) The validity period of the signature of person who is authorized to issue C/O ;

a.2) The signer to grant C/O must be consistent with the C/O granting Division which has been informed by the General Department (cases where the signer on the C/O under a C/O granting Division but the seal of another Division shall not be accepted).

b) Inspect the validity period of the C/O;

c) The compatibility, consistency among the information on the C/O with together and among contents on the C/O with documents of the customs dossiers (customs declarations, contracts, commercial invoices, bill of lading, detailed packaging, confirmation in advance sheet of origin (if any)). Pay attention to name of importer, name and quantity of goods, HS code, value, quality specifications, origin, number of the relevant documents, type of transport means, port of departure, port of destination, etc.

d) Inspect way of writing origin criteria of goods on the C/O (according to the criteria of the original content, or criteria of changing code for the goods, or criterion of sections of processing goods and criteria of wholly obtained or produced in this country or territory, etc.) according to provisions of the Rules of origin implementing the Agreement issued by the Ministry of Industry and Trade and the guide at the back of C/O;

e) For C/O with a commercial invoice issued by a third party: acceptance or not acceptance of the C/O is based on provisions of the relevant Agreements and legal documents;

e) Inspect the information on the shipment's journey written on the C/O to ensure that imported goods satisfy the rules of direct transport in accordance with the Decisions of the Ministry of Industry and Trade and the Circulars of the Ministry of Finance implementing Tree Trade Agreements. Pay attention to cases when goods is transited through a third country/territory not being member (in the particular case of C/O form AK including transit through a member country), customs declarant is requested to submit the confirmation of the customs offices of transiting country or the transporter’s certification of the neccessity of transited goods and the goods are kept intact;

g) For issued retroactively C/O:

g.1) The phrase "Issued retroactively / issued retrospectively" must be written on the C/O or marked in the appropriate box;

g.2) Compare the delivery date on the bill of lading / other shipping documents with the C/O issuing date to ensure the compliance with the provisions on issued retroactively C/O.

h) The issued substituting C/O:

Based on the provisions of the relating Agreement allow issuance of substituting C/O to inspect and accept the C/O. Particularly for C/O Form D, on the substituting C/O must have a line showing such as that C/O is issued for replacing the preceding C/O.

2.3. For back-to-back C/O: to inspect and compare the form and content of C / O as prescribed in the point 2.1 and 2.2 hereinabove.

Particularly for the back-to-back C/O form D, the importers are not entilted to submit the original C/O form D issued by the first member country together with back-to-back C/O form D. If there is doubt about the validity of the C/O, the verification of C/O shall be executed under guidance in Section VI of Part II hereinbelow.

2.4. For C/O issued electronically:

Inspect C/O as guided at points 2.1 to 2.3 hereinabove and relating documents in order to implement the free trade agreements (for example, when inspecting a C/O Form AK electronically of Korean, must search website of issuing agency in order to compare the C/O submitted by the importers with the C/O on the website and print out a copy from the website for shipment dossier archivement. In the absence of information or in case that C/O form AK electronically is not found, the verification of C/O shall be executed under guidance in Section VI of Part II hereinbelow.

IV. INSPECTION OF ORIGIN AT THE PRACTICAL INSPECTION OF GOODS

Contents of inspection of origin at the practical inspection of goods include:

1. Inspect the information of origin written on the goods, packages, and labels; compare with the contents declared by customs declarants on customs declarations, and with results of inspection in details of customs dossiers.

2. The methods of origin inspection on the goods:

2.1. Inspect the writing of origin on imported goods: on the product, packages, and labels. Note: the origin of goods is the compulsory content of goods labels as prescribed in Article 11 of the Decree No. 89/2006/ND-CP of August 30, 2006 of the Government on goods labels, the way of writing origin must compliance with provisions of Article 17 of the Decree No. 89/2006/ND-CP;

2.2. Inspect the consistency of origin on goods, packages, and labels;

2.3. Regarding to imports which are liquid, separate (unable to write label on goods and packages), the inspection of the shipment’s journey shall be executed to get basis for the verification of origin of goods.

3. Write inspection results of the goods origin on the goods inspection part of the inspection Order of form, level and on the customs declaration as prescribed.

V. HANDLING OF THE INSPECTION RESULTS

The handling of inspection results of origin complies with the provisions of point d, Clause 2, Article 14 of the April 20, 2009 Circular No. 79/2009/TT-BTC of Ministry of Finance guiding customs procedures; customs inspection and supervision; import duty, import duty and tax administration applicable to exports and imports and the provisions of relevant laws.

VI. PROCEDURES AND TERM FOR C/O VERIFICATION

When there is doubt about the validity of the C/O or the origin of import goods, the verification procedure shall be implemented as follows:

1. Customs Sub-Departments: to send written notice defining clearly the queries of the customs office and request customs declarant to explain/provide additional documents (if any) to clarify the doubts of customs office. If grounds for resolution are insufficient after explanations or additional documents provided by the customs declarant, send a written report to the Customs Department of province or city for directing opinion.

2. Customs Departments of provinces and cities:

2.1. To provide additional information and necessary documents (if any) to the Customs Sub-Department for consideration and resolution;

2.2. If grounds for resolution are sufficient, to send written guidance to Customs Sub-Department, and notify for the enterprise concurrently;

2.3. In case of insufficient grounds for resolution, the Customs Department of provinces, cities promptly report to the General Department of Customs for directing opinion.

The term for consideration and response at the Department level is no later than 3 working days after receiving the report of the Sub-Department.

3. General Department of Customs:

3.1. When grounds for resolution are sufficient, promptly response or provide information / documents to the Customs Department of provinces, cities for settlement.

The time limit for consideration and response at the General Department is no later than 5 working days after receiving report from Customs Department of provinces and cities;

3.2. Where verification with the C/O granting agency of the export country is necessary, the General Department of Customs shall request in writting the competent agency of granting certificate of origin of the export country to certify the authenticity of the C/O or to explain or to clarify questions about the origin of goods; and if it is neccesary, shall carry out inspection to verify the origin of goods in the export country (in accordance with the procedures for C/O investigating and verifying of the Rules of Origin implementing free trade agreements); and also send a written notice to the Customs Department of provinces, cities where there are problems for knowledge and answer to enterprise.

Time limit and procedures for verification with the foreign C/O granting agency comply with regulations of each involving free trade agreements.

Part 3. IMPLEMENTATION ORGANIZATION

1. The Directors of the Customs Sub-Departments have responsibility for:

1.1. Assign and instruct officers to carry out this process, associating with the implementation of the relavant customs procedures;

1.2. Resolve problems relating to origin of goods under the jurisdiction of the Sub-Department.

2. The Diretors of Customs Departments of provinces, cities have responsibility for:

2.1. Guide, inspect and resolve problems in the implementation of this process in regards to affiliated units and enterprises;

2.2. Assign officers to specialized charge of goods origin at the Professional Office to consult and assist the Director in management of work of the goods origin;

2.3. Organize training and refreshing courses on professional skills of goods origin for public servants in the Customs Sub-Department.

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

3.1. Director of Customs Control and Supervision Department - the focal agency on goods origin of the General Department of Customs - is responsible for:

a) Advising the leaders of the General Department regarding to administration of goods origin;

b) Advising the leaders of the General Department in directing, guiding, inspecting and resolving problems regarding the origin of the Customs Department of provinces, cities and enterprises;

c) Presiding over, coordinating with the Customs Information Technology and Statistics Department, the General Department’s Office in building database of goods origin in order to provide information to units within the sector and business community;

d) Coordinating with other units within and outside the Customs sector on issues relating to the origin of goods.

3.2. Director of Customs civil servants training Center have responsibility for presiding over and coordinating with other relevant units to organize professional intensive training the staff specialized charge of origin at the Customs Department of provincies and cities and departments under the General Department of Customs.

During the course of implementation, shall promptly report any issues arising beyond the competence to the General Department of Customs (through the Customs Control and Supervision Department) for consideration and settlement. /.

FORM No. 01 XX/2009

CONFIRMATION IN ADVANCE SHEET OF ORIGIN OF IMPORTS

Pursuant to the Government’s Decree no. 19/2006/ND-CP of February 20, 2006 detailing the provisions of the Commercial Law regarding to goods origin;
Pursuant to the Circular No. 79/2009/TT-BTC of April 20, 2009 of Ministry of Finance guiding customs procedures; customs inspection and supervision; import duty, import duty and tax administration applicable to exports and imports.
Pursuant to the Decision No. …/QD-TCHQ of …../…../… of the Director General of the General Department of Customs;

At the proposal of ………………………… (name of enterprise or of the delegated person in verifying of the enterprise) in the Application No. …….date …../…../…

The General Department of Customs hereinafter confirms in advance the origin of goods of

Company: ………………………………………………………………………………..

Address:……………………………………………………………………………………..

Telephone:………………………………………Fax:…………………………………..

Tax Identification: ……………………………………………………….. as follows:

This Sheet is effective for the period of one year as from date of signing.