Certificate of Origin (C/O): new provision to be granted the special preferential tariff (under CPTPP)

Circular 62/2019/TT-BTC promulgated by the Ministry of Finance dated September 5th, 2019 on amendment and supplement to Circular 38/2018/TT-BTC prescribing determination of the origin of goods to be granted the special preferential tariff, which entered into force on October 21st, 2019.

Accordingly, outstanding contents relating to the C/O of imports and exports under The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) are referred as below:

1. Details on the origin of imports and exports

  1. The settlement of custom authorities in the event of inconsistency in HS code between C/O documents and import custom declarations;
  2. Supplement the case of refusing the C/O documents;
  3. Regulations determining the origin of imports and exports to be granted the special preferential tariff;
  4. Specifications on the submission time of the C/O documents to be granted the special preferential tariff.

2. Basic elements included in the claim for special preferential tariff:

Correspondingly, the C/O documents of imports and exports to be granted special preferential tariff under CPTPP, are required to include 9 fundamental contents of:

  1. The exporter or producer (indicate whether the certifier is the exporter or producer);
  2. Name, address (including country), telephone number and e-mail address of the certifier;
  3. Name, address (including country), telephone number and e-mail address of the exporter in case the exporter not being the certifier;
  4. Name, address (including country), telephone number and e-mail address of the producer;
  5. Name, address, telephone number and e-mail address of the importer (if known). The address of the importer must be in a CPTPP country;
  6. Description of HS code of the good. A description of the good and the HS code of the good to the 6-digit level;
  7. Origin criteria: The origin criteria which the good meets shall be specified;
  8. Blanket Period;
  9. Authorized signature and date. The C/O must be signed and dated by the certifier and accompanied by the statement as regulated.