Article 26 of Circular 38/2015/TT-BTC stipulates the verification of origin of imported goods as follows:
3. Verification of the origin of imported goods
a) The General Department of Customs verifies the origin of imported goods with the competent authority that issues certificates of origin; organizations and individuals self-certify the origin of goods; or at the production facility of exported goods;
b) Verification period
Verification must be completed as soon as possible, but no later than 150 days from the date the customs declarant submits the customs dossier or from the date the agency conducting the verification investigates suspicions discovered during post-clearance inspection or audit, unless international treaties to which Vietnam is a party stipulate otherwise regarding the verification period.
If the competent authority issuing the certificate of origin of the exporting country responds with the verification results after the aforementioned deadline, the customs authority shall base its actions on the verification results and process the case in accordance with the provisions of point d of this clause;
c) Verification procedure
The verification procedure is carried out in accordance with the regulations of the Minister of Industry and Trade on the implementation of rules of origin in international treaties to which Vietnam is a party:
c.1) The customs authority shall send a written document (diplomatic note, email, fax, etc.) to the competent authority that issued the certificate of origin or to the organization or individual that self-certifies the origin of the goods;
c.2) If necessary, the customs authority shall conduct inspections and verifications in the exporting country to determine the origin of the goods.
d) Processing verification results
d.1) In cases where the verification results meet the customs authority's verification requirements and confirm the validity of the certificate of origin:
d.1.1) Within 15 working days from the date of receiving the verification results, the customs authority is responsible for notifying the customs declarant to make a supplementary declaration at the preferential import duty rate. The supplementary declaration shall be made in accordance with the provisions of Article 20 of this Circular and shall not be subject to administrative penalties in the customs field;
d.1.2) The customs authority shall carry out procedures to refund to the importer the difference between the amount of tax provisionally collected at the MFN or normal tax rate and the amount of tax calculated at the preferential import tax rate.
d.2) If the verification results do not meet the customs authority's verification requirements or the verification results show that the certificate of origin is invalid, the customs authority shall apply the MFN or normal tariff rate and notify the customs declarant.”
Therefore, verification of the origin of goods is necessary:
– For export goods, the Customs Sub-department verifies the goods at the production facility before customs clearance;
– For imported goods, the General Department of Customs verifies the origin of imported goods with the competent authority that issued the certificate of origin within a period not exceeding 150 days.
