Accordingly, the time of submission of the C/O forms (except C/O with VK form) is as follows:
– For paper customs declaration form, the original C/O must be submitted at the time of registration of customs declaration.
– For electronic customs declaration form, the original C/O must submitted at the time of submission of customs declaration.
The customs authorities only consider the C/O additional filling suggestion in the following cases:
– At the time of registration of the customs declaration, with the HS code declaration, the MFN tax rate is lower than or equal to the special preferential tax but after customs clearance, identifying that the MFN tax rate is higher than the special preferential tax rate;
– At the time of registration of customs declaration, goods that are subject to investment incentives are exempt from import tax but after the customs clearance, identifying that goods are not subject to investment incentives.
Official Letter 12802/BTC-TCHQ is issued in September 14th 2016.
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Decree 125 stipulated the Vietnam’s preferential import tariff in particular to implement the Vietnam – Japan agreement on economic partnership in the period 2016 -2019 and the conditions for enjoying this preferential import tariff under this agreement. The Decree is issued by the Vietnam Government.
Issued together with this Decree is a long list of goods and commodities with specific tax rates.
Decree 125 includes 7 specific provisions: the scope of regulation, subjects of application, the preferential import tariff tables, conditions for applying the preferential import tariff, goods from the duty free area of Vietnam, validity and responsible for implementation.
Decree 125 comes into effect from September 1st 2016. Along with this issuance is the abolition of Circular 25/2015/TT-BTC dated February 14th 2015 issued the preferential import tariff tables of Vietnam in particular to implement the agreement between Vietnam and Japan on economic partnership in the period 2015 – 2019.
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