Guidance on customs declaration if additional C/O of imported petrol and oil is submitted

General Department of Customs has just guided the customs departments of provinces and cities on customs declaration in cases of submitting additional documents certifying the origin of imported petroleum.

Accordingly, based on Article 3 of Circular No. 104/2021/TT-BTC dated November 18, 2023 of the Ministry of Finance guiding the method of determining constituent elements in the gasoline base price formula and Article 12 of the Circular No. 33/2023/TT-BTC dated May 31, 2023 guiding the determination of origin of exported and imported goods, the General Department of Customs requires customs departments of provinces and cities to guide customs declarants to implement Regarding customs declaration for imported petroleum shipments, special preferential import tax rates apply.

Specifically, in cases where documents certifying the origin of goods have not been submitted at the time of customs procedures to apply special preferential tax rates within the framework of the Free Trade Agreement to which Vietnam is a member, the declarant Customs declares outstanding documents certifying the origin of goods on the electronic customs declaration according to the instructions in the Appendix issued with Circular No. 39/2018/TT-BTC.

When submitting the supplement certificate of origin goods within the prescribed time limit, the customs declarant declares the document certifying the origin of the goods on the additional declaration after customs clearance according to instructions in Article 11 of Circular No. 33/2023/TT-BTC.

Source: Online customs