Tiếng Việt
中文 (中国)
On May 31, 2023, the Ministry of Finance issued Circular No. 33/2023/TT-BTC stipulating the determination of the origin of exported and imported goods.
Circular 33 stipulates dossiers, pre-determination of origin; declaring and submitting documents certifying the origin of exported and imported goods; procedures and contents for inspection, determination, and verification of the origin of exported and imported goods.
Specifically, an application for prior determination of origin for export or import shipments, organizations, or individuals includes:
- 01 original of application for prior determination of the origin of exported or imported goods, made according to the form in Appendix I to this Circular.
- 01 photocopy of the declaration of production costs according to the form in Appendix II and the declaration of origin of the domestic manufacturer/supplier of raw materials according to the form in Appendix III to this Circular in case such raw materials and supplies are used for a subsequent stage to produce another good.
- 01 photocopy of the production process or Certificate of component analysis (if any).
- 01 copy of catalog or goods image.
When carrying out customs procedures, the customs declarant declares the origin of exported goods on the electronic customs declaration in the box “description of goods”.
The Sub-department of Customs where the declaration is registered shall inspect and determine the origin of exported goods on the basis of the inspection of the declaration, the written notification of the results of the prior determination of the origin of exported goods (if any), the from the customs dossier, the results of physical inspection of goods (if any).
The inspection of the origin of exported goods is based on the principle of risk assessment and according to the results of the inspection flow of the customs authority.
Circular 33/2023/TT-BTC takes effect from July 17, 2023.
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