Title: Circular 38/2018/TT-BTC stipulating the determination of the origin of export and import goods promulgated by the Ministry of Finance.

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 20-04-2018

This Circular prescribes pre-determined dossiers of origin, dossiers of certificates of origin of imported or exported goods; The procedures and contents of inspection, determination and verification of the origin of export or import goods.

Applicable subjects

1. Customs declarants.

2. Customs offices and customs officers.

3. The agency or organization issuing the certificate of origin; Traders self-certify the origin of goods.

4. Other organizations and individuals have the rights and obligations related to the determination of origin of export or import goods.

This Circular takes effect on June 5, 2018.

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