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.
|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