Procedures for deducting the certificate of origin of imported goods

+ Through the Electronic Customs Data Processing System.

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

c) Agency directly implementing administrative procedures: Customs Branch managing foreign warehouse mandarin.

d) Coordinating agency (if any): Customs Branch carries out import procedures for each import.

+ 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;

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

+ Article 23 Circular No. 38/2018/TT-BTC.

+ Circular No. 38/2019/TT-BTC dated April 20, 2018 of the Ministry of Finance.

Step 1: Customs declarants register to track C/O deductions on the data processing system Electronic customs according to the instructions consume information at Form No. 01/CT/ĐNTL/GSQL Appendix IV issued with the Circular No. 38/2018/TT-BTC, submit 01 copy of C/O through the Electronic Customs Data Processing System and 01 original C/O to the Customs Branch managing the bonded warehouse before registering the customs declaration to import the first batch of goods. money from bonded warehouses to inland.

Step 2: Based on the customs declarant's request for deduction, the Customs Branch managing the bonded warehouse prepares a quantity deduction monitoring sheet on the System. Customs electronic data processing according to form No. 03/TDTL/GSQL, Appendix IV issued with the Circular No. 38/2018/TT-BTC April 20, 2018 of the Ministry of Finance and notify the customs declarant of approval System Customs electronic data processing.

Step 3: When completing import customs procedures for the shipment, the customs declarant declares the quantity of the import quantity tracking sheet on the electronic customs declaration according to the instructions. in Appendix issued attached Circular No. 39/2018/TT-BTC April 20, 2019 of the Ministry of Finance. For paper customs declarations, the customs declarant declares number of the Conciliation Monitoring Sheet in the "Accompanying documents" box on the customs declaration;

In case the customs declarant does not have a C/O to prepare a reconciliation monitoring sheet before the time of registering the customs declaration to import the first batch of goods and subsequent imports, the customs declarant declares late in submitting the C/ O according to the provisions of the Circular No. 38/2018/TT-BTC April 20, 2018 of the Ministry of Finance. When submitting additional C/O, the customs declarant shall register to monitor C/O deduction as in step 1 above. The Customs Branch managing the bonded warehouse prepares a reconciliation monitoring sheet at the time the customs declarant submits the original C/O within the prescribed time limit, checks the C/O according to regulations and makes deductions for batches. Imported goods have submitted additional C/O declarations before the time of preparing the reconciliation monitoring sheet. The customs declarant declares the number of the monitoring and deduction slip on the additional declaration after customs clearance according to the instructions in the Appendix issued with Circular No. 39/2018/TT-BTC April 20, 2018 of the Ministry of Finance. When carrying out import procedures for subsequent shipments, the customs declarant shall declare the number of the reconciliation monitoring slip on the customs declaration according to regulations. For paper customs declarations, the customs declarant declares the number of the reconciliation monitoring slip in the "Notes section" box on the additional declaration after customs clearance.

Step 4: Customs officers look up the content of the quantity deduction monitoring sheet on the system and update the amount of quantity deduction in the monitoring sheet subtract corresponding to the quantity of goods imported into the domestic market;

Step 5: When the customs declarant imports all the goods on the C/O, the Customs Branch managing the bonded warehouse summarizes the amount of imported goods and confirms that all the goods on the C/O have been imported. on the back tracking slip on the SystemCustoms electronic data processing.

* System case Customs electronic data processing Not yet met C/O reconciliation monitoring

Step 1: The customs declarant submits 01 original copy of the C/O import tracking registration document according to form No. 02/DNTL/GSQL Appendix IV issued with Circular No. 38/2018/TT-BTC April 20, 2018 of the Ministry of Finance and 01 original C/O for the Customs Branch managing the bonded warehouse.

Step 2: The Customs Branch managing the bonded warehouse prepares 02 reconciliation monitoring sheets according to form No. 03/TDTL/GSQL Appendix IV issued with Circular 38/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance, send 01 copy to the customs declarant to present to the Customs Branch to carry out import procedures for each import and save 01 copy to monitor and conduct liquidation when The customs declarant imported all the goods on the quantity tracking sheet.

Step 3: When completing customs procedures for each import, the customs declarant declares the number of the reconciliation monitoring slip on the electronic customs declaration according to the instructions. in Appendix issued attached Circular No. 39/2018/TT-BTC April 20, 2018 of the Ministry of Finance, Present the original copy of the reconciliation monitoring sheet and submit a photocopy of the C/O for the customs authority to check and compare.

Step 4: Customs officers check and compare the content of the monitoring and deduction slip with the C/O and proceed to deduct the goods on the original tracking and deduction slip presented and signed by the customs declarant. Receive the quantity of imported goods each time on the import quantity monitoring sheet and save a copy of the import quantity monitoring sheet with the confirmation of the Customs Branch carrying out import procedures and a copy of the C/O in the file. customs clearance;

Step 5: When importing all the goods on the import quantity tracking sheet, the customs declarant submits the original import quantity tracking sheet to the Customs Branch to carry out procedures for the final import of the shipment for confirmation. has imported all the goods;

Step 6: The Customs Sub-Department where the procedures for the final import of the shipment are carried out is responsible for sending the reconciliation monitoring slip to the Customs Sub-Department managing the bonded warehouse.

Step 7: The Customs Branch managing the bonded warehouse checks and compares with the stored copy of the import quantity tracking sheet, confirming the total quantity of imported goods on the C/O and on 02 original copies of the quantity tracking sheet. and keep customs records according to regulations.

*In case the shipment is registered for a one-time declaration according to the provisions of Article 93 Circular No. 38/2015/TT-BTC is amended and supplemented in Clause 60, Article 1 Circular No. 39/2018/TT-BTC, customs declarants can use C/O to track deductions for each import into the inland.

Procedures for registration, preparation of reconciliation monitoring sheet and reconciliation monitoring follow the same steps as above.