Instructions for submission of C / O when the deadline for payment is the same as for holidays and holidays
This is the content in Official Letter 2030 / TCHQ-GSQL on additional submission of C / O beyond the time limit of the General Department of Customs.
Accordingly, guide the submission of additional C / O beyond the "30 days" due to the same day of holidays and holidays in the process of making customs procedures as follows:
- The time of submission of documents of certification of origin of imported goods shall comply with the provisions at:
+ Point c, Clause 1, Article 7 of Circular 38/2018 / TT-BTC of April 20, 2018 of the Ministry of Finance, stipulating the determination of origin of export and import goods.
+ Official Letter 7491 / TCHQ-GSQL dated 20/12/2018 and Official Letter 4943 / TCHQ-GSQL dated 23/8/2018.
Thus, the "30-day" period from the date of registration of the customs declaration is calculated according to the schedule.
- In the case of "30 days" coinciding with a holiday or a holiday in the process of carrying out customs procedures, enterprises shall comply with the provisions of Clause 1, Article 4 of Circular 38.
Official Letter 2030 / TCHQ-GSQL was issued on April 8, 2019.
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