Importers should pay special attention to checking C / O information as soon as they receive the draft. Normally, the exporter before issuing the original C / O will send a draft for the importer to check the information, below are the checking steps and the importer’s information to note.
Consists of 3 main forms of inspection:
– Checking in the external form of C / O.
– Checking according to the content of C / O.
– Checking by type and time of C / O issuance.
1. INSPECTION BY THE OUTSIDE OF C / O:
– On C / O, it must show FORM D / FORM E / FORM S / FORM AK / FORM AJ, …
– Reference number: Each C / O has a unique reference number.
– The criteria on C / O must be filled in according to regulations.
– Size, color, language and back of C / O must comply with the provisions of the Agreements and relevant legal documents.
2. CHECKING BY CONTENT OF C / O:
– Check and compare the seal and / or signature on the C / O with the specimen seal, and / or the signature of the person, and the agency or organization competent to issue the C / O has been notified by the General Department of Customs to the Department. Customs Departments of provinces and cities:
+ Validity period of the signature of the person competent to issue C / O.
+ The signature of the C / O issuer must be on the list of signatures of the C / O issuer notified by the General Department of Customs (in case the person signing on the C / O in this Issuance Department does not accept the seal of the Department). other levels).
– Check the validity period of C / O.
– Checking the conformity, consistency between information on C / O and between content on C / O with documents in customs dossiers (customs declarations, commercial invoices, transport documents download, Notification of results of prior determination of origin (if any)). In which note:
+ Regarding the importer’s name: C / O must show the importer’s name suitable to the importer’s name on the customs declaration.
+ Name of goods: goods described on C / O are consistent with goods declared on the customs declaration and other documents in the customs dossier set.
+ Quantity of goods: In case the actual quantity of imported goods is larger or smaller than the quantity of goods on C / O, the instructions at Points d and dd, Clause 2, Article 26 of Circular No. 38/2015 / TT-BTC shall be complied with.
“d) Where the customs declarant submits the certificate of origin issued for the whole lot of goods but only imports part of the goods lot, the customs office shall accept such certificate of origin for the actual part of goods import;
d) If the actual quantity or weight of imported goods exceeds the quantity or weight of goods inscribed on the certification of origin, the excess quantity of goods shall not be entitled to preferences under international treaties which Vietnam Is a member;”
Note: Customs authorities consider accepting C / O in case the number of packages / type of packages / quantity / weight of goods shown in the box is different from that specified in the C / O (for example, the number of packages goods and type of goods are shown in box 9 instead of box 7) and in accordance with other information on the documents of the customs dossier; or in case C / O does not show one of the information about the number of packages / quantity / weight of goods, but the customs office can determine the quantity or weight of goods eligible for special preferential tax rates through checking and comparing C / O with other documents in the customs dossier set.
– HS code on C / O: in case of difference in classification of HS code between the exporting member country and the importing member country but without changing the nature of goods origin, consideration and acceptance.
– Value on C / O: the difference in value declared on C / O with the value declared on other documents (commercial invoices, …) does not affect the validity of C / O O. In case of doubt about the customs value, customs officers shall propose the Director of the Customs Sub-Department to conduct price consultations.
– Commercial invoice: For C / O with commercial invoices issued by a third party / country, customs officials check information on the third party / country on the C / O as prescribed in the Agreement and related legal documents.
– Check the origin criteria on C / O: Check the way of writing the origin criteria of goods on the C / O (according to the criteria of value added content, or the criteria for conversion of commodity codes, or criteria the process of processing goods, pure origin criteria, etc.) is stipulated in the Rules of Origin for implementation of the Free Trade Agreement promulgated by the Ministry of Industry and Trade and the instructions on the after C / O.
– Check the origin criteria: Determine the rules of origin applicable to goods according to the HS codes specified in the relevant free trade agreement or Decree No. 19/2006 / ND-CP. – In case of declaring goods of pure origin (WO): customs officers shall check the goods’ ability to meet WO criteria based on market, geographical and production process information. …, collating with the provisions of the Ministry of Industry and Trade’s Circular / Decision on pure origin to determine whether the declared origin complies with the regulation and does not have to consider the prescribed origin criteria. at PSR or general criteria (if any).
Example 1: Petrol and oil imported from Singapore has C / O form D showing Singapore origin with the origin criterion “WO” issued by the competent authority of Singapore: this case has grounds for suspicion. on the origin criterion because Singapore is not a country that can exploit oil, so it does not meet the provisions of pure origin specified in Article 3, Annex I of Circular No. 21/2010 / TT-BCT of April 17, 2010. 5/2010.
Example 2: Television products imported from Thailand have C / O form D showing Thai origin with the origin criterion “WO” granted by a Thai competent agency: in this case, there are grounds to Doubts about the origin criteria because electronic and electronic products are often assembled from components imported from many different countries, thus, they do not meet the pure origin provisions specified in Article 3 of the Annex. Table I, Circular No. 21/2010 / TT-BCT of May 17, 2010.
– In case of declaring goods manufactured in the territory of a member country from materials originating from one or more other member countries (PE): customs officers are not required to consider export criteria. Country of origin specified in PSR or general criteria (if any).
– For goods of non-pure origin, the criteria of origin shall be determined in the following order:
+ For goods on the PSR List, the origin criteria shall be determined according to this List.
+ For goods not on the PSR List or the Agreement without the PSR List, the criteria of origin shall be determined according to the common criteria. Check the shipment information on the C / O listed to make sure