Circular No. 33/2023/TT-BTC promulgated by the Ministry of Finance, a dossier of application for prior determination of origin includes: 01 original application for prior determination of origin of exported or imported goods; 01 photocopy of the declaration of production costs and the declaration of origin of the domestic manufacturer or supplier of raw materials in case such materials and supplies are used for a subsequent stage of production. another good; 01 photocopy of the production process or the Certificate of component analysis (if any); 01 copy of Catalog or pictures of goods.
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The verification of the origin of goods helps imported and exported goods enjoy preferential treatment at FTAs |
Organizations and individuals submit dossiers of application for prior determination of origin to the General Department of Customs within the time limit specified in Decree No. 59/2018/ND-CP amending and supplementing Decree No. 08/2015/ND-CP. CP details and measures to implement the Customs Law on customs procedures, inspection, supervision and control.
The General Department of Customs receives, examines dossiers and carries out procedures for prior determination of origin of exported and imported goods as prescribed in Article 28 of the Law on Customs and Clause 11 Article 1 of Decree No. 59/2018/ND - CP.
The Sub-department of Customs where the customs declaration is registered shall check and determine the origin of exported goods on the basis of checking the declaration of the customs declarant and the written notification of the result of prior determination of the origin of exported goods. import documents (if any), documents in customs dossiers, results of physical inspection of goods (if any) and handled as follows:
If the inspection results are consistent with the information declared by the customs declarant on the customs declaration, the origin of goods shall be accepted;
In case the Sub-department of Customs has sufficient grounds to determine that the origin of goods is not according to the declaration of the customs declarant on the customs declaration, it shall handle according to regulations and request the customs declarant to make additional declarations according to regulations. prescribed in Circular No. 39/2018/TT-BTC;
In case the Sub-department of Customs where the customs declaration is registered has grounds to suspect the origin of exported goods or has warning information about origin fraud or illegal transshipment, the following shall be carried out: physical inspection of goods according to the method and level decided by the Director of the Customs Sub-Department;
While waiting for the results of inspection and verification of origin, exported goods are allowed to carry out customs procedures and clear customs according to regulations.
Circular No. 33/2023/TT-BTC takes effect from July 15, 2023.