Công văn 1523/BTC-TCHQ năm 2021 về ghi xuất xứ trên tờ khai hàng hóa xuất khẩu do Bộ Tài chính ban hành

To: Departments of Customs of provinces and cities

Recently, through post-clearance inspection, the customs authority has discovered that certain exported goods only have undergone simple working, processing, or mere assembly which do not satisfy the rules of origin of Vietnam as prescribed in the Government’s Decree No. 31/2018/ND-CP dated March 8, 2018 of the Government elaborating the Law on Foreign Trade Management concerning origin of goods and guiding documents. To make entries of origin of goods on declaration of exported goods and ensure compliance with law on origin, the Ministry of Finance provide guidelines as follows:

1. For exported goods which satisfy Vietnam’s origin criteria as prescribed in the Government’s Decree No. 31/2018/ND-CP, Circular No. 05/2018/TT-BCT and guiding Circulars on origin of goods as specified in free trade agreements, in the item “description of goods” on the export declaration, the customs declarant may declare Vietnamese origin as guided in point 2.69 Appendix II issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (amended in Circular No. 39/2018/TT-BTC dated April 20, 2018). In specific: declare the code of country of origin of the exported goods as follows: description#&VN.

2. For exported goods only having undergone certain working, processing, or mere assembly which do not satisfy the rules of origin of Vietnam as prescribed in the documents referred to above, in the item “description of goods” on the export declaration, the customs declarant may not declare Vietnamese origin but declare: description#&KXD.

3. For exported goods which are originating in countries other than Vietnam, in the item “description of goods” on the export declaration, the customs declarant shall declare: description#& (code of the country of origin).

Upon receiving this document, request Departments of Customs of provinces and cities to disseminate to and provide guidelines for declarants for consistent implementation. Any difficulties arising during the implementation shall be reported to the Ministry of Finance for further guidance./.

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