Title: Circular No. 47/2020/TT-BTC dated May 27, 2020 governing required time for submission of proofs of origin and types of proofs of origin associated with imported goods applied during the Covid 19 pandemic (disease caused by severe acute respiratory syndrom

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 27-05-2020

Stage COVID-19: Submit copy, scanned copy of C / O can still get customs clearance
On May 27, 2020, the Ministry of Finance issued Circular 47/2020 / TT-BTC on the time of submission of proof of origin and the form of proof of origin for imported goods. Applied during acute respiratory infections caused by Corona virus (COVID-19).

Specifically, in cases where imported goods are subject to special preferential tax rates, customs declarants shall submit proof of origin as follows:

First, the Certificate of Origin (C / O) uses an electronic signature and seal (the customs authority accepts, provided the competent authority of the exporting country has notified the issue of C / O uses electronic signature, seal and provides electronic information page to look up C / O or other search method about C / O).

Second, photocopy / scanned copy of C / O (the customs office accepts, provided that the competent authority of the exporting country notices the use of the photocopy / scanned copy of the original C / O and provides the copy) photocopy / scanned copy of the C / O or the electronic information page or other method of inspection for the customs authority to determine the validity of the C / O).

Notably, in case imported goods are required to submit proof of origin as prescribed in Clause 2 Article 4 of Circular 38/2018 / TT-BTC, the customs declarant may submit a photocopy / scanned copy of C / O to the customs office to clear the goods. Customs declarants are responsible for submitting 01 original C / O within 180 days from the date of registration of the import customs declaration.

This Circular takes effect from January 23, 2020, and applies to import customs declarations registered from January 23, 2020.

Download Vietnamese: Circular No. 47/2020/TT-BTC dated May 27, 2020 governing required time for submission of proofs of origin and types of proofs of origin associated with imported goods applied during the Covid 19 pandemic (disease caused by severe acute respiratory syndrom