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June 2023 Tax Alert (P3)

Circular 33/2023/TT-BTC on stipulating the determination of origin of exported and imported goods


On May 31, 2023, the Ministry of Finance issued Circular 33/2023/TT-BTC stipulating the determination of origin of exported and imported goods. Accordingly, the Circular has some following highlights:


1. Application for pre-determination of origin of exported and imported goods


Before carrying customs procedures for their import or export shipment, the organization or individual that requests pre-determination of origin shall submit an application for pre-determination of origin which includes:

  • 01 original application form for pre-determination of the origin of exported or imported goods;

  • 01 copy statement of production costs and the domestic manufacturer/supplier of raw materials in case such materials and supplies are used for a subsequent stage to produce goods;

  • 01 copy of the production process or certificate of component analysis (if any);

  • 01 copy of catalogue or photos of goods.

circular-33-2023-tt-btc
June 2023 Tax Alert (P3)

- When carrying out customs procedures, the declarant shall declare the origin of exported goods on the electronic customs declaration in "description of goods" in the following cases:

  • Exported goods that satisfy the conditions of Vietnamese origin: "good description#&VN";

  • Exported goods that originated from other countries: "good description#&(code of the country of origin)";

  • Exported goods that produced from many sources of raw materials originating from different countries, are not determined the origin or have only a few simple stages of assembly and processing performed in Vietnam, do not meet the above two cases: "good description#&KXĐ";

In case of physical customs declaration, the origin of goods shall be declared in "origin".

- If the origin of the exported good has been pre-determined under a notice given by the Director General of the General Department of Vietnam Customs, number, issue date and expiry date of that notice shall be declared in the “license".

-When carrying out customs procedures for exported goods, the customs declarant is not required to submit the C/O of goods to the customs office.


3. Declaration and submission of the C/O of imported goods


When carrying out customs procedures, the customs declarant have to submit the C/O of goods to the customs office in the following cases:

  • Customs declarants want to be eligible for special preferential tax rates;

  • Goods must have C/O to prove that they are imported from a country, group of countries or territory that is not included in the Consolidated List

  • Goods must have C/O to identify that they are not imported from countries that pose a risk of causing harm to social safety, community health or environmental hygiene

  • The imported good is included in the Minister of Industry and Trade’s list of goods subject to anti-dumping duty, countervailing duty, safeguard measures, tariff quotas, measures against evasion of trade remedies or limits on quantity of goods.

circular-33-2023-tt-btc
June 2023 Tax Alert (P3)

In case goods are exempted from submission C/O of goods under an International Treaty of which Vietnam is a member, the customs declarant is not required to submit such C/O of goods.

The customs declarant declares in "notes" on the electronic customs declaration or "attached documents" on the paper customs declaration in the following cases:

  • Submitting documents when carrying out customs procedure: Reference number and date of issue of the C/O or code of the exporter eligible for C/O self-issuance;

  • Having been issued a notification of the result of the pre-determination of the origin that is still in force by the General Department of Customs: Number, date of issue of the notification;

  • Application of the C/O deduction: Date of issue, the issuer of the C/O deduction.

The customs declarant can declare additional information about the C/O of goods in case they have not yet declared or incorrectly declared when carrying out the customs procedure.


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Bản tin nhanh T6.3 - EN
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