Procedures for checking and determining the origin of exported 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.

+ Article 8, Article 9, Article 10, Article 11, Article 12 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 exported goods.

Step 3: Case Customs Branch where the declaration is registered custom Have basis suspect origin of exported goods or on the basis of warning information about illegal transmission then DAsk the customs declarant to provide it documents proving the origin of goods export.

Step 4: Within thirty (30) days from the date of customs clearance suggestion provide documents proving the origin of goods, ncustoms declarant responsible for sending documents This to the Customs Electronic Data Processing System. In case the customs electronic data processing system does not respond or is faulty, the customs declarant will provide paper copies of the documents to the Customs Branch where the customs declaration is registered.

Step 5: Check documents proving the origin of exported goods

TIn case the Customs Branch where the customs declaration is registered has grounds to doubt the authenticity of the document certifying the origin of goods or the accuracy of information related to the origin of goods recorded on the document. Certificate of origin of goods, if there are signs of suspicion that the customs declarant has dispersed records, documents, documents and data related to the inspection and determination of origin of exported goods, then report and propose The Customs Department of provinces and cities inspects immediately at the production facility according to the provisions of Article 10 of Circular No. 38/2018/TT-BTC or verifies at the agency or organization competent to issue certification documents. origin of goods as prescribed in Article 9 Circular No. 38/2018/TT-BTC.

In case the customs declarant cannot present documents proving the origin of exported goods or not presented on time as prescribed in Point b, Clause 3, Article 8 of Circular No. 38/2018/TT-BTC or The documents provided are not enough basis to determine the origin of the goods, Customs Branch where the declaration is registered custom Report and propose to the Customs Department of provinces and cities to advance onion check, Verification at facilities producing exported goods according to the provisions of Art 10 Circular No. 38/2018/TT-BTC.

– XProof at the agency or organization that issues documents certifying the origin of exported goods:

+ CThe Customs Department of the province or city where the customs declaration is registered sends a request for verification along with questionable information related to the origin of goods to the agency or organization that issues the document certifying the origin of goods through customs electronic data processing system; In case the customs electronic data processing system is not responsive or has errors, it will be sent in paper form.

+ In case of receiving verification results within 60 days from the date of sending the written request for verification, within 03 working days, the Provincial or City Customs Department shall notify the verification results to the Customs Branch. The customs authority where the customs declaration is registered will handle it according to regulations and notify the customs declarant, and at the same time report the verification results to the General Department of Customs.

+ In case verification results are not received within 60 days from the date of sending the written request for verification, the Customs Department of the province or city where the customs declaration is registered shall inspect the production facility according to regulations. specified in Article 10 of Circular No. 38/2018/TT-BTC.

– Inspection at facilities producing exported goods:

+ The Director of the Provincial or City Customs Department issues a Decision on inspection of facilities producing exported goods and sends it to the producer through the electronic customs data processing system. In case the customs electronic data processing system does not respond or is faulty, send it directly by certified mail or fax to the manufacturer at least 05 working days before conducting the inspection.

+ At least 03 working days before the inspection date stated on the Inspection Decision, in case of receiving a document from the producer requesting to change the inspection time, the person who issued the Inspection Decision can review Consider and decide to change once at the request of the manufacturer.

+ In case the production facility is not under the management of the Customs Department of the province or city where the customs declaration is registered or the exporter is not the producer, the Customs Department of the province or city where the customs declaration is registered Customs declaration reports to the General Department of Customs to coordinate with the Ministry of Industry and Trade to conduct inspections of export goods production facilities according to regulations.

+ Conduct inspection of records, vouchers, documents and production processes. For documents included in customs records, customs authorities do not require manufacturers to present paper copies.

+ Record the inspection process and content in an Inspection Minute between the legal representative of the manufacturer and the inspection team.

+ The customs authority sends inspection results through the customs electronic data processing system to the producer no later than 05 working days from the end of the inspection for the producer to know and explain; In case the customs electronic data processing system is not responsive or has errors, it will be sent in paper form.

+ The producer sends the explanation to the customs authority through the customs electronic data processing system within 05 working days from the date of receiving the inspection results; In case the customs electronic data processing system is not responsive or has errors, it will be sent in paper form. Past this deadline, if the customs authority does not receive an explanation, the customs authority will base on the existing documents to handle according to regulations.

+ For complicated cases with insufficient basis for conclusions, customs authorities can seek professional opinions from competent authorities. No later than 15 days from the date of receipt of written opinions from the competent authority, the customs authority shall issue inspection conclusions.

Step 4: While waiting for the results of inspection and verification of the origin of the goods, the goods can be exported perform the procedure custom, clearance according to the law.

Step 5: Handle inspection and verification results at agencies and organizations that issue certificates of origin and export goods production facilities

– In case of information, records, vouchers, documents, data, inspection results at the production facility, verification at the agency or organization issuing documents certifying the origin of goods, explanation content of the customs declarant has enough basis to prove that the content of the declaration of origin of the goods is appropriate, the customs authority will accept the content of the declaration of the customs declarant on the origin of the goods.

– In case of information, records, vouchers, documents, data, inspection results at the production facility, verification at the agency or organization issuing documents certifying the origin of goods, explanation content of the customs declarant does not have enough basis to prove that the content of the declaration of origin of goods is appropriate, the customs authority will base on the existing records to handle according to regulations and request the customs declarant to make additional declarations. Exact origin according to the results of inspection, verification and determination of goods origin by customs authorities.

– In case there is a basis to suspect that the customs declarant has incorrectly declared the origin of goods to illegally transship, avoid anti-dumping tax, anti-subsidy tax, self-defense tax or trade defense measures. For other commercial purposes, the Customs Department of the province or city will report and propose the General Department of Customs to coordinate with the Ministry of Industry and Trade to handle according to regulations.

Step 6: Post-clearance checks for the origin of exported goods

2. Production process: 01 copy; and

3. List of detailed costs of raw materials, input supplies, output product value with invoices and documents of purchase and sale of raw materials and supplies in case of applying the "Percentage" origin criteria of value”: 01 photocopy; or

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