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INSTRUCTION RELATING TO CERTIFICATE OF ORIGIN IN CPTPP AGREEMENT
The General Department of Vietnam Customs instructed provincial Customs Departments on declaring the reference number of certificate of origin (C/O) form CPTPP on import declarations.
Accordingly, in Article 5, Circular 38/2018/TT-BTC of the Ministry of Finance dated April 20, 2018, stipulating determining origin of import – export goods (amending and supplementing Circular 62/2019/TT-BTC) regulating customs declarants declaring reference number and issuance date of C/O on customs declaration.
However, Point 3, Clause 4, Article 1 Circular 62/2019/TT-BTC instructing on minimum requirements for C/O form CPTPP does not specify the reference number as mandatory information on the certificate of origin of goods.
Accordingly, the General Department of Vietnam Customs instructed Customs Departments of the provinces and cities as follows: in case the customs declarant lodges certificate of origin form CPTPP that shows the reference number, customs authorities should guide the declarant to comply with Article 5 of Circular 38/2018/TT-BTC.
For cases that customs declarant lodges the certificate of origin form CPTPP without a reference number, customs authorities should guide the declarant to declare "none" on the import customs declaration.
Source: VCN
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