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9 acceptable errors contained in documents evidencing the origin of the goods

Summary

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

Updated on : 21-06-2018

The Circular No. 38/2018/TT-BTC prescribes that the customs authority still accepts documents evidencing the origin of the goods in the following 9 cases:

- Spelling or typographical errors that do not change their information;

- Differences in placing marks onto C/O check boxes: typing or handwriting of either "x" or “√” marks;

- Minor variation between the signature on documents evidencing the origin of the goods and the sample;

- Minor difference in units of measurement used on documents evidencing the origin of the goods and those specified on other documents included in the customs dossiers (e.g., customs declarations, invoices and bills of lading);

- Variance in the paper size of C/O submitted to the customs authority and the stipulated paper size of the sample C/O;   

- Difference in the color of texts in documents evidencing the origin of the goods; 

- Minor difference between specification of the goods in documents evidencing the origin of the goods and that in other documents;

- Difference between the code printed on documents evidencing the origin of the goods and that printed on manifest of imported goods without causing any change in the nature of the origin of the goods, and provided that the actually imported goods correspond with description of the goods in these documents;

- Other minor differences that conform to International Agreements to which Vietnam is a signatory and are informed by the General Department of Taxation.

The Circular No. 38/2018/TT-BCT is set to commence on June 5, 2018.