Article 26 of Circular 38/2015 / TT-BTC provides for verification of origin of imported goods as follows:
"3. Verify the origin of imported goods
a) The General Department of Customs shall verify the origin of imported goods with the agency competent to grant certificates of origin of goods; organizations and individuals that self-certify origin of goods or at establishments producing export goods;
b) Verification period
The verification must be completed as soon as possible but not exceeding 150 days from the time the customs declarant submits the customs dossier or from the time the agency performs the verification to the detected questions. in the process of post-clearance inspection and inspection, unless international treaties to which Vietnam is a member contain other provisions on verification deadlines.
In case the competent agency grants the certificate of origin of the exporting country to answer the verification result beyond the above-mentioned time limit, the customs office shall base itself on the verification results to handle it according to the provisions of Point d. this;
c) Verification procedure
Verification procedures are carried out in accordance with the regulations of the Minister of Industry and Trade on the implementation of rules of origin in international treaties to which Vietnam is a member:
c.1) The customs office has a document (diplomatic note, email, fax, etc.) to the competent authority to issue a certificate of origin of goods or organization or individual to certify the origin of goods. ;
c.2) In case of necessity, customs offices shall conduct inspection and verification at the exporting countries to determine goods origin.
d) Handling verification results
d.1) Where verification results meet the customs authorities' verification requirements and affirm the validity of certificates of goods origin certification:
d.1.1) Within 15 working days from the date of receipt of verification results, customs offices shall notify customs declarants to make additional declarations at preferential import tax rates. special. The additional declaration shall comply with the provisions of Article 20 of this Circular and shall not be handled for administrative violations in the customs domain;
d.1.2) Customs authorities carry out procedures to return to importers the difference between the temporarily collected tax amount at the MFN tax rate or the normal tax rate and tax amount calculated according to the import tax rate. special offer.
d.2) If the verification results do not meet the verification requirements of the customs office or the verification results show that the certificate of origin is invalid, the customs office shall apply the MFN tax rate or information. usually and notify customs declarants. ”
-> Hence, the verification of the origin of goods:
- For exported goods, the Sub-department of Customs shall verify at the manufacturer and the goods before customs clearance;
- For imported goods, the General Department of Customs shall verify the origin of imported goods with the agency competent to grant a certificate of origin within 150 days.
