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News Update May 8, 2025
Notably, the new procedure sets out the principles for checking and determining the origin of exported and imported goods during customs procedures, which are carried out based on the principle of risk assessment, according to the instructions for inspection flow of the Customs Department and comply with the provisions of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 and guided in the customs procedures for exported and imported goods of the Director of the Customs Department.
Check and review the declaration of information on the origin of goods on the customs declaration according to the principle of risk management and compare the documents certifying the origin submitted through the Electronic Customs Data Processing System.
In case of detecting incomplete declaration information and the shipment has not passed through the customs supervision area, the goods shall be stopped from being transported through the supervision area and handled according to regulations.
In case the shipment has passed through the supervision area, a post-clearance inspection shall be carried out at the Customs office and handled according to regulations.
Regarding the inspection of certificates of origin of goods, the specific procedure for paper certificates of origin is prescribed, customs officers shall check and compare the information declared on the customs declaration with the paper certificates of origin converted to electronic documents (scanned copies confirmed by digital signatures) through the Customs Electronic Data Processing System.
For electronic certificates of origin, the procedure also clearly states: in case the C/O is issued on the National Single Window Portal, ASEAN Single Window or the electronic information page notified by the competent authority of the exporting country, the Customs authority shall base on the information on the C/O declared on the customs declaration to compare and check the validity of the C/O issued on the National Single Window Portal, ASEAN Single Window or that electronic information page and determine the preferential tax rate according to regulations. The customs declarant is not required to submit the C/O.
In case the link or electronic information page of the competent authority of the exporting country notifying/the code of the exporter eligible to issue the self-certified certificate of origin changes, the Customs Department shall notify in writing and publicly post it on the Customs Electronic Information Portal for regional customs branches to implement.
In case the electronic information page announced by the competent authority of the exporting country does not have sufficient information about the C/O for the Customs authority to have sufficient basis to determine the validity of the C/O, the customs officer, in addition to comparing and checking the information about the C/O on the electronic information page, must also compare and check the C/O in the form of electronic data or paper documents converted to electronic documents, documents in the customs dossier submitted by the declarant through the Customs Electronic Data Processing System and the results of the actual inspection of goods (if any) to determine the validity of the C/O.
In case the certificate of origin issued on the National Single Window Portal or the ASEAN Single Window is erroneous or cannot be searched, the customs officer shall take a screenshot of the error or the screen showing no data, and instruct the system to instruct the customs declarant to submit additional certificates of origin in the form of electronic data or paper documents converted to electronic documents (scanned copies certified by digital signature) through the Customs Electronic Data Processing System to check and determine the validity of the certificates of origin and keep them for monitoring.
Source: Online Customs Newspaper
