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Cases not subject to refusal of C/O form EAV

Summary

The General Department of Customs has issued the documents guiding the local Customs Departments to receive and handle the C/O form EAV. Accordingly, some cases are not basis for refusal of C/O.

Updated on : 04-03-2018

Upon the announcement of the Ministry of Industry and Trade on the first meeting result by the Joint Commission on implementation of the Free Trade Agreement between Vietnam and European Asean Economic Union (VN-EAEU FTA), the Customs Department guides the local customs offices to receive and handle issues related to C/O form EAV.

In term of form, the VN-EAEU FTA does not stipulate that declaration instructions  must be printed on C/O form EAV. Therefore, the C/O from EAV with blank at the back (the back is not printed with declaration instructions) is not the basis for refusal of C/O.

The C/O additional sheet  is provided in Appendix 4, Circular 21/2016 /TT-BCT dated 20 September 2016 by the Ministry of Industry and Trade is used in cases where the C/O has not enough space for declaring the goods. In cases where the goods have been fully declared on the C/O, the customs declarers shall not have to submit the additional sheet.

The two parties (VN-EAEU) also agreed that the lack of information declared in box 3 C/O is not basic for refusing C/O.

​Box 3: Transport information (as known) includes the date of departure (on board date), means of transport (ship, aircraft…), place of discharge (port, airport).

In cases where customs offices have basis to determine the time of applying for C/O, exporters have full information on goods but not declare (such as cases of C/O issued after on board date), the local customs department should carry out verification procedures as prescribed.