Title: Circular No. 62/2019/TT-BTC dated September 05, 2019 amendments to Circular No. 38/2018/TT-BTC prescribing determination of origin of imports and exports

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 05-09-2019

Supplement 01 case of refusing papers certifying goods origin

On September 5, 2019, the Ministry of Finance issued Circular 62/2019 / TT-BTC on amending and supplementing a number of articles of Circular 38/2018 / TT-BTC dated April 20, 2018 of the Minister. The Ministry of Finance prescribes the determination of the origin of export and import goods.

Accordingly, the Ministry of Finance adds 01 case of refusing documents certifying goods origin specified in Clause 1, Article 22 of Circular 38/2018 / TT-BTC, specifically, customs authorities may refuse to certify goods. from a certificate of origin if:

- At the time of carrying out the import procedures, there are documents certifying the goods origin, but the customs declarers do not declare the reference number and the date of issue; no certificate of origin was available at the time of carrying out the import procedures but the customs declarant did not declare late to submit the certificate of origin of goods on the import customs declaration as prescribed.

- In case the customs declarant declares delayed submission of certificates of origin of goods but additionally declares and submits documents certifying the origin of goods, the customs authority refuses the certification of origin. .

The circular takes effect from October 21, 2019.

Download Vietnamese: Circular No. 62/2019/TT-BTC dated September 05, 2019 amendments to Circular No. 38/2018/TT-BTC prescribing determination of origin of imports and exports