Thông tư 47/2020/TT-BTC thời điểm nộp chứng từ xuất xứ hàng hóa nhập khẩu trong Covid 19

CIRCULAR

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 SYNDROME CORONAVIRUS)

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Law on Export Duty and Import Duty dated April 6, 2016;

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

Pursuant to Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 providing specific provisions and guidance of enforcement of the Law on Customs on customs procedures, examination, supervision and control procedure; Decree No. 59/2018/ND-CP dated April 20, 2018 on amendments to Decree No. 08/2015/ND-CP dated January 21, 2015 providing specific provisions and guidance of enforcement of the Law on Customs on customs procedures, examination, supervision and control procedure;

Pursuant to Government’s Decree No. 134/2016/ND-CP dated September 1, 2016 on guidelines for certain articles and implementation of the Law on Export Duty and Import Duty;

Pursuant to Government’s Decree No. 31/2018/ND-CP dated March 8, 2018 on guidelines for the Law on Foreign Trade Management concerning origin of goods;

Pursuant to Government's Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to Directive No. 11/CT-TTg dated March 4, 2020 of the Prime Minister on urgent tasks and measures to resolve difficulties in business and maintenance of social security in response to COVID-19 pandemic;

Pursuant to Decision No. 447/QD-TTg dated April 1, 2020 of the Prime Minister on declaration of  COVID-19 pandemic;

At the request of the Director of the General Department of Customs,

The Minister of Finance promulgates a Circular 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 syndrome coronavirus).

Article 1. Scope

This Circular sets forth 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 syndrome coronavirus).

Article 2. Regulated entities

1. Declarants.

2. Customs authorities, customs officials.

3. Other entities with rights and obligations relevant to determination of origin of exported goods and imported goods.

Article 3. Required time for submission of proofs of origin

A declarant, to claim the special preferential tariff as prescribed in point a clause 1 Article 7 of Circular No. 38/2018/TT-BTC dated April 20, 2018 of the Minister of Finance on determination of origin of exported goods and imported goods (hereinafter referred to as Circular No. 38/2018/TT-BTC), shall submit a proof of origin whilst carrying out customs formalities.

In case of absence of a proof of origin whilst customs formalities are in progress, to claim the special preferential tariff, the declarant shall declare delayed submission of C/O in the import declaration, and may file a supplemental declaration and submit the proof of origin within its validity period. If the declarant claimed MFN preferential import tariff or non-preferential tariff and is entitled to submit the proof of origin later within its validity period to claim the equivalent special preferential tariff, the customs authority shall refund the overpaid duty.

Article 4. Types of proofs of origin

1. Where the special preferential import tariff is claimed, the declarant shall submit the following proof of origin:

a) Certificate of Origin (C/O) bearing electronic signature and seal:

The customs authority may accept a C/O bearing electronic signature and seal provided that the competent authority of the exporting country has such a notice of issuance of C/O bearing electronic signature and seal and there is a website or another method to search that C/O.

The customs authority shall, for the purpose of applying the special preferential tariff, check the validity of the C/O on the website or another method provided by the issuing authority, and then print one copy of C/O and keep it in the customs dossier.

b) Photocopy/scan of C/O:

The customs authority may accept a photocopy/scan of C/O provided that the competent authority of the exporting country has such a notice of use of photocopy/scan of original C/O and provides the photocopy/scan of C/O or provide with the customs authority a website or another method to check the validity of the C/O.

The customs authority shall, for the purpose of applying the special preferential tariff, check the validity of the C/O photocopy/scan on the website or another method provided by the issuing authority, and then print one copy of C/O and keep it in the customs dossier.

2. Where a proof of origin of imported goods is required as prescribed in clause 2, Article 4 of Circular No. 38/2018/TT-BTC:

The declarant shall submit the original C/O to the customs authority. The declarant, with unavailability of the original C/O whilst carrying out customs formalities, may submit a photocopy/scan of C/O to the customs authority and take legal liability for the accuracy and validity of such photocopy/scan.

The customs authority shall, based on the photocopy/scan of C/O, customs dossier, goods in reality, shipment tracking and other relevant information, examine the determination of origin of goods and consider clearing the goods.

The declarant shall submit 1 original C/O within 180 days from the date on which the import declaration has been registered.

Article 5. Entry in force

This Circular comes into force as of the date on which the Prime Minister of the Socialist Republic of Vietnam declares COVID-19 pandemic (January 23, 2020), applicable to import declarations registered from January 23, 2020.

Subject to developments of the COVID-19 pandemic worldwide, the Minister of Finance will declare expiration of this Circular.

Difficulties arising during implementation of this Circular should be reported to the Ministry of Finance for consideration./.