Issuing date: 05/09/2019    

Issuing authority: Ministry of Finance

Effective since: 10/10/2019

One of the noticeable points in this Circular is the supplement of full guidelines on issuance, declaration, submission and rejection of C/O with regard to imported goods entitled to CPTPP tariff. 

Accordingly, in order to be eligible to apply CPTPP tariff, each enterprise may either submit the proof of origin issued by the exporter or producer (self-certification of origin) or submit the C/O issued by any member country of the CPTPP.

If C/O is not declared at the time of import, in order to be eligible to apply CPTPP tariff, the enterprise must clearly declare goods origin and declare the late submission of C/O on the customs declaration form. The time limit for additional submission of C/O is 12 months from the day on which the customs declaration form is registered.

C/O under the framework of CPTPP shall be also accepted in case the commercial invoice is issued by a third party (a non-member country).

In addition, this Circular also supplements cases in which C/O shall be rejected, such as there is no reference number, date of issue of the C/O on the customs declaration; the late submission of C/O is not declared on the customs declaration form; the C/O is additionally submitted after the prescribed time limit.

Regarding HS code differences between the statements made in C/O and those made in the customs declaration, according to the amendments at Clause 2 Article 1 of this Circular, the C/O shall be accepted only when the description of goods made in that C/O conforms to that made in the customs declaration and in fact corresponds to the goods to be imported and the goods meet all applicable origin criteria.

This Circular takes effect from October 21st, 2019.

The Circular is attached below. 

Source: Vietnam Legal Documents Database

• Circular No. 62/2019/TT-BTC

• Decree No. 77/2023/ND-CP on Management of imports of refurbished goods under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership
• Decree No.115/2022/ND-CP on Special Preferential Import and Export Tariffs for implementation of the CPTPP in the period of 2022-2027
• Circular No. 21/2022/TT-BKHDT on preparation of bidding documents for non-consulting services under CPTPP, EVFTA, UKVFTA
• Circular No. 20/2022/TT-BKHDT on preparation of bidding documents for consulting services under CPTPP, EVFTA, UKVFTA
• Notice No. 257/TB-BCT on printing Certificate of Origin on A4 paper format