The Ministry of Finance has issued Circular No. 33/2023/TT-BTC (Circular 33) regulating the inspection and determination of origin of imported and exported goods.
Accordingly, Circular No. 33 stipulates that before carrying out customs procedures for export and import shipments, organizations and individuals requesting to determine the origin of goods in advance must submit a set of request documents.
The application for prior determination of origin includes: 1 original copy of the Application for prior determination of origin of exported and imported goods; 1 copy of the Production Cost Declaration and Origin Declaration of the domestic manufacturer or supplier of raw materials in case the raw materials and supplies are used for a subsequent stage to produce another good; 1 copy of the production process or Certificate of composition analysis (if any); 1 copy of the Catalogue or image of the goods.
Organizations and individuals shall submit the above-mentioned application for prior determination of origin to the General Department of Customs within the time limit prescribed in Decree No. 59/2018/ND-CP amending and supplementing Decree No. 08/2015/ND-CP detailing and providing measures for implementing the Customs Law on customs procedures, inspection, supervision and control.
The General Department of Customs receives, checks documents and carries out procedures for pre-determining the origin of exported and imported goods according to the provisions of Article 28 of the Customs Law and Clause 11, Article 1 of Decree No. 59/2018/ND-CP.
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For the inspection and determination of origin of exported goods during customs clearance, the Customs Sub-Department where the customs declaration is registered shall inspect and determine the origin of exported goods based on the inspection of the declaration content of the customs declarant, the written notice of the results of pre-determination of origin of exported goods (if any), documents in the customs dossier, results of actual inspection of goods (if any) and handle as follows:
If the inspection results are consistent with the declaration of the customs declarant on the customs declaration, the origin of the goods will be accepted;
In case the Customs Sub-Department has sufficient grounds to determine that the origin of goods is not consistent with the declaration of the customs declarant on the customs declaration, it shall handle it according to regulations and request the customs declarant to make additional declarations according to the provisions of Circular No. 39/2018/TT-BTC;
In case the Customs Branch where the customs declaration is registered has grounds to suspect the origin of exported goods or has warning information about origin fraud or illegal transshipment, the following shall be done: Conduct physical inspection of goods according to the method and level decided by the Head of the Customs Branch;
Customs declarants are requested to submit within 10 days a copy of one of the following documents to prove the origin of exported goods: Certificate of origin of goods (if any); in case of applying the "Percentage of value" origin criterion, submit invoices, documents for purchase and sale of raw materials, supplies; production process...
While waiting for the results of inspection and verification of origin, exported goods are subject to customs procedures and clearance according to regulations.
Circular No. 33/2023/TT-BTC takes effect from July 15, 2023.
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