Wednesday, January 17, 2018

Site Search

English (United Kingdom)Tiếng Việt (Vietnamese)

New deadlines imposed on submission of C/Os

GBS - This is a new customs regulation which will have a very significant effect on some importers of goods.

On 14 September, the Ministry of Finance issued official letter12802/BTC-TCHQ to provincial customs departments setting out new deadlines for the submission of Certificates of Origin under relevant Free Trade Agreements (FTAs)

Under OL 12802, Customs now requires companies to submit C/Os at the customs registration time (for paper declaration) or upon submission of customs dossiers (for electronic declaration). Imported goods whose C/Os are not submitted as required will be subject to the applicable MFN or normal import duty rates.

This applies for all forms of C/O except for C/O Form VK, under the Vietnam - Korea FTA.

Customs will accept the submission of C/O after importation only in the following cases:

* Imported goods are re-classified under new HS codes, where the corresponding MFN import duty rates are higher than the special preferential rates.

*  Imported goods are eligible for duty exemption at importation under an investment incentive scheme, but are subsequently determined as not qualifying for such incentives.

For submitting C/O Form VK, in case an original copy of the C/O is not available at importation, declarants must indicate the late submission of C/O on the customs declaration. The time limit for the late submission is 1 year from the registration date of the customs declaration. Up until then, the MFN duty rate will apply.

OL 12802 took effect 14 September


This publication has been prepared by PWC – (NON-associate firm with GBS) for general guidance on matters of interest only, and does not constitute professional advice. For further information, please contact: Ms. Thu, Dao: This e-mail address is being protected from spambots. You need JavaScript enabled to view it , Tel: +84 8 35002828

Top Headlines

  • 1
  • 2
  • 3
  • 4

Warning: Invalid argument supplied for foreach() in /home1/dungdn/public_html/viclaw/modules/mod_rokstock/googlestock.class.php on line 40



Head Office
8th Floor, Trade Centre Building
135A Pasteur St, Ward 6,
District. 3, Ho Chi Minh City, Vietnam
Tel: (84 8) 6291 8505 - Fax: (84 8) 6291 8508

Hanoi Office (DNAS)
Suite 301, No. 5 Ba Trieu Str.
Hoan Kiem Dist., Hanoi, Vietnam

Japan Office (Sarkar Office Japan KK)
No.2 Saiwai Bldg.3F, 2-13-7 Higashi-Mukojima, Sumida-Ku,Tokyo 131-0032, Japan
Tel: (+81 3) 56319127 - Fax: (+81 3) 56319106

Online Support (GMT+7)


VICLAW is a top 10 best business law firms & outsourcing company in Vietnam with a network of associate firms in South East Asia, Middle East, Japan, HongKong and Poland.

Login Form