(HQ Online) - One of the regulations to reform and facilitate businesses in Circular 33/2023/TT-BTC on determining the origin of exported and imported goods is about the submission deadline and payment method. documents certifying the origin of goods.
C/O only needs to be scanned and sent through the system to the Customs office
According to the Customs Supervision Department, Circular 38/2018/TT-BTC and the amending and supplementing Circulars stipulate the deadline for submitting certificates of origin (CTCNXX) for goods within 30 days from from the date of registration of the customs declaration, except for the EAV form submitted at the time of customs clearance; VK form (KV) submitted within 1 year, form EVFTA, UKVFTA, the additional submission deadline is within 2 years from the date of declaration registration... ; In other cases (no preferential tax rates apply), payment must be made at the time of customs procedures and must not be paid late.
This is not suitable for cases where an enterprise's imported goods are at the time of applying trade defense measures according to regulations of the Ministry of Industry and Trade but the enterprise does not have a certificate of origin and accepts to pay tax. according to the highest tax rate to get customs clearance of goods.
Therefore, to solve the above problems, based on the process of implementing Circular No. 47/2020/TT-BTC guiding on allowing submission within the validity period of CTCNXX (1 year from the date of issuance) to create Favorable during the Covid period because of social distancing and blockade measures, Article 12 of the Circular stipulates the time when late payment of goods is allowed.
Specifically, for goods applying preferential tariffs, the deadline for submitting CTCNXX is within the validity period of CTCNXX (1 year from the date of issuance) and in case the Free Trade Agreement commits to a longer period, it shall be carried out. According to international commitments (Agreement EVFTA, UKVFTA).
For imported goods that comply with the Resolution of the United Nations Security Council or goods that pose a risk of harming social safety, public health or environmental sanitation, payment must be made immediately at the time of import. import procedures.
For goods subject to trade remedy measures, late payment is allowed within 30 days from the date of registration of the customs declaration.
Regarding the method of submitting CTCNXX, the Department of Customs Supervision and Management said that Clause 1, Article 4 of Circular No. 38/2018/TT-BTC stipulates that CTCNXX must be submitted in the form of an original with the words "ORIGINAL" or an original. .
During the Covid epidemic, due to social distancing or being in quarantine or blockade areas, customs declarants do not have the original (original) or have received the original but cannot submit it to the agency. Custom; To contribute to solving difficulties for businesses, the Ministry of Finance issued Circular No. 47/2020/TT-BTC guiding the time to submit CTCNXX during the Covid epidemic period.
Accordingly, customs declarants are allowed to submit: Certificate of Origin (C/O) using signature and electronic seal or Copy/scan of C/O in case of preferential application. tax; For other cases, the customs authority accepts a photocopy/scan of the C/O for customs clearance of goods and the customs declarant must return 01 original C/O within 180 days from the date of registration. import customs declaration.
Therefore, inheriting the superior content of the above regulations, in order to cut administrative procedures for businesses, reduce risks for customs officials, and move towards paperless customs, the Department of Management Supervision Regarding customs, Circular 33/2023/TT-BTC does not require customs declarants to submit paper copies but only needs to scan and send them through the system to the Customs agency. For the pre-determined notification document, the customs declarant does not have to submit the original copy but the customs officer will check it on the system.
Source: Online customs
