3 cases required the submission of supplementary Certificates of Origin (C/O).

On September 14, 2016, the Ministry of Finance issued Official Letter 12802/BTC-TCHQ providing guidance on the timing of submitting Certificates of Origin (C/O).

Accordingly, businesses are required to submit Certificates of Origin (C/O) at the time of submitting customs documents or registering customs declarations, and are only allowed to submit them additionally in the following cases:

• At the time of customs declaration, with the declared HS code, the MFN tariff was lower than or equal to the preferential tariff rate, but after customs clearance, it was determined that the MFN tariff rate was higher than the preferential tariff rate;
• At the time of customs declaration, the goods were eligible for investment incentives and were exempt from import tax, but after customs clearance, it was determined that the goods were not eligible for investment incentives;
• If the original Certificate of Origin (C/O) is not available at the time of customs clearance, immediate notification is required, and it must be submitted within one year from the date of customs declaration registration (this applies specifically to C/O form VK (KV)).