ORIGIN OF IMPORTED ALUMINUM CLOSELY INSPECTED

VCN- This is requested by the General Department of Vietnam Customs for provincial and municipal Customs departments to strengthen the inspection of origin for imported aluminum subject to special preferential tax rate.

origin of imported aluminum closely inspected
Operational activity at North Hanoi Customs Branch Photo: N.Linh

Specifically, the General Department of Vietnam Customs required local Customs units to strictly comply with the provisions of the Ministry of Finance’s Circular No.38/2015/TT-BTC, the circulars of the Ministry of Industry and Trade on C/O enjoying special preferential tax rate; and verification procedures of origin issued together with Decision No. 4286/ QD-TCHQ of the General Department of Vietnam Customs and guiding documents of the Ministry of Finance.

In case of suspicion on the validity of the C/O, the information declared on C/O, or the actual origin of the imported goods (such as signs of forged signature and C/O seal, and the inconsistency between information declared on the C/O and the documents under Customs dossiers, and suspicion on the origin criteria declared on the C/O or through the physical inspection (if any), the origin is different from declarations and regulations on direct transport …), the provincial and municipal Customs Departments have to send reports and relevant dossiers to the General Department of Customs for verification.

During waiting for the verification results, the import goods shall not enjoy the special preferential tax rates but shall enjoy the MFN preferential tax rates.

Besides, the General Department of Vietnam Customs directed the units to review the C/O of the imported aluminum shipments, which were enjoyed special preferential tax rate from January 1st, 2016 to the end of April 2017. If detecting signs of violation, actively implementing post clearance audit and reporting the results to the General Department of Vietnam Customs.

By Ngoc Linh/Ngoc Loan

Source: http://customsnews.vn

ORIGIN OF IMPORTED CBU CARS STRICTLY INSPECTED

VCN – This was requested by the General Department of Customs to provincial and municipal Customs departments to enhance the inspection of origin for imported CBU cars (Completely Build Unit/Complete Built Up) upon the application of special preferential duty rate. 

origin of imported cbu cars strictly inspected

Cai Lan Customs sub-department officers inspecting imported CBU cars. Photo: Thu Trang

Specifically, the General Department of Customs requested local Customs departments to implement strictly all provisions on Customs procedures, inspection, supervision, import and export duty and tax management for imported goods, and take notice of inspecting the eligibility of ASEAN origin for imported CBU cars during the implementation of Customs procedures for enjoying the special preferential duty rate.

Also, requesting the units to strictly follow provisions of the Ministry of Industry and Trade guiding the C/O subject to special preferential duty rate and process for verifying and examining origin promulgated by Decision No. 4286/QD/TCHQ dated December 31st, 2015, of the General Department and guiding documents of the Ministry of Finance. Accordingly, in case of suspicion for the eligibility of C/O, declared information of C/O or actual origin of imported goods (Such as signs of forgery of signatures, C / O seals, disconformity between information on goods declared on C / O with documents in the Customs dossier, or doubts about declared origin criteria on C / O or through the actual inspection finding that the origin of goods is different from declared origin, or regulations on direct transportation), the provincial and municipal Customs departments must send reports and related dossiers to the General Department of Customs for verification

While waiting for verification result, the imported goods are not subject to the special preferential duty rate but subject to the MFN preferential duty rate.

Besides, the General Department of Customs also requested the provincial and municipal Customs Department to review C/O of imported CBU car shipments which enjoyed the special preferential duty rate from January 01, 2017 till now. If there are any violations, the Departments must conduct post Customs clearance audit and then report the results to the General Department of Customs.

By Thu Trang/ Huyen Trang

Source: http://customsnews.vn/