DURING COVID-19 PANDEMIC: APPLY PHOTO OR SCAN COPY OF C/O MAY BE ALLOWED FOR CUSTOMS CLEARANCE
On May 27, 2020, the Ministry of Finance issues the Circular No. 47/2020/TT-BTC on promulgating the deadline for submission of documents on certification of origin and forms of documents on certification of origin of imported goods amid the outbreak of the acute respiratory caused by a new strain of Corona virus (COVID-19).
To be specific, in case imported goods are subject to special preferential tax rates, customs declarants shall submit documents on certification of origin as follows:
Firstly, the certificate on the origin of goods (C/O) using the digital signature and electronic seal. Customs agencies shall accept C/O with the digital signature and electronic seal provided that competent agencies of the exporting countries have informed of the issue of C/O with the digital signature and electronic seal and provided customs agencies their electronic portals or other methods to lookup C/O.
Secondly, photo or scan version of C/O. Customs agencies shall accept C/O photo/scan versions provided that competent agencies of the exporting countries have informed of the use of C/O photo/scan versions and provided C/O photo/scan versions or provided customs agencies their electronic portals or other examination methods to determine the validity of C/O.
Noticeably, in cases where it is compulsory to submit documents on certification of origin of imported goods, as prescribed in Clause 2, Article 4 of the Circular No. 38/2018/TT-BTC, custom declarants are allowed to submit a C/O photo/ scan version for customs clearance. Customs declarants shall be responsible for submitting an original version of C/O within 180 days from the day on which the import customs declaration form is registered.
This Circular shall take effect from January 23, 2020 and shall apply to import customs declaration forms registered from January 23, 2020 onwards.
