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.
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