Procedures for inspection and determination of origin of imported goods

+ Electronics

b) Authority or competent person authorized or decentralized to implement (if any): No.

c) Agency directly implementing administrative procedures: Customs Branch.

d) Coordinating agency (if any): No.

+ Article 5 of the Law on Export Tax and Import Tax No. 107/2016/QH13 dated April 6, 2016;

+ Article 32, Article 35 of the Law on Foreign Trade Management No. 05/2017/QH14 dated June 12, 2017;

+ Article 24 of Decree No. 08/2015/ND-CP dated January 21, 2015; Decree No. 59/2018/ND-CP dated April 20, 2018;

+ Article 16 of Decree No. 31/2018/ND-CP dated March 8, 2018 of the Government;

+ Circular No. 38/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance.

Step 2: Based on the declaration content of the customs declarant, the customs authority checks and determines the origin of imported goods.

Step 3: In case the information content on the certificate of origin of goods does not match the content declared by the customs declarant and the documents in the customs dossier, the Customs Branch where the customs declaration is registered shall request The customs declarant explains and proves the inappropriate content of the document certifying the origin of the goods.

-In case there is doubt about the origin criteria on the document certifying the origin of goods, the Customs Branch where the customs declaration is registered requires the customs declarant to provide the following documents to prove it through the System. customs electronic data processing system.

Step 4: Handling results of verification and inspection of goods origin

– In case the customs declarant explains or provides documents proving the origin of imported goods, the customs authority has sufficient basis to determine whether the origin of the goods is valid and will accept the export certification documents. origin of goods;

– In case, through the results of checking documents proving the origin of imported goods provided by the customs declarant, the customs authority does not have enough basis to determine the origin of the goods, the documents certifying origin will be rejected. goods;

Step 5: While waiting for verification results, the customs declarant declares tax according to the tax rate MFN or normal tax rate.

a) Documents issued by the customs authority of the country, group of countries or territory in transit confirming that the goods are under the supervision of the customs authority of that country, group of countries or territory and have not yet gone through import procedures. Imported into the inland of a country, group of countries or territory: 01 photocopy; or

b) Confirmation from the agency or organization issuing the bill of lading for the imported shipment proving that the goods in transit are necessary for geographical reasons or due to requirements directly related to transportation; the goods do not participate in commercial transactions or consumption in that transit country, group of countries or territory; The goods do not undergo any process other than unloading and reloading or other work necessary to preserve the goods in good condition. For a confirmation issued by a Subsidiary, Branch or agent of a transportation company or organization issuing a bill of lading for a shipment in Vietnam, a Power of Attorney from the carrier itself is required: 01 photocopy.; or

c) In case the goods are transported in full containers, the container number and lead number do not change from the time the goods are loaded onto the means of transport at the loading port of the exporting country, group of countries or member territories until the time of import. When exporting to Vietnam, consider accepting documents proving direct transport such as bill of lading and information searched on e-manifest which shows the container number and lead number unchanged: 01 photocopy.

* In case of doubt about the origin criteria on the document certifying the origin of goods, the Customs Branch where the customs declaration is registered requires the customs declarant to provide the following documents to prove it through the System. Customs electronic data processing system:

a) Production process import goods: 01 copy take a shot;

b) List of detailed costs of raw materials, input materials, output products and invoices and documents of purchase and sale of raw materials and supplies in case the origin criteria "Percentage of price" is applied. “value”: 01 photocopy; or

c) Detailed list of raw materials, input supplies, and output products in case of applying the origin criteria "Conversion of commodity codes": 01 photocopy.