THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Hanoi , July 24, 2009
ON PROMULGATING THE PROCESS OF INSPECTION AND IDENTIFICATION OF ORIGIN OF IMPORT GOODS
THE DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF CUSTOMS
Pursuant to the Customs Law No. 29/2001/QH10 of June 29, 2001 and the Law No. 42/2005/QH11 of June 14, 2005, amending and supplementing a number of articles of the Customs Law;
Pursuant to the Government’s Decree No.96/2002/ND-CP of November 19, 2002 prescribing the functions, tasks, powers and organizational structure of The General Department of Customs;
Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005 detailing a number of articles of the Customs Law regarding to customs procedures, customs inspection and supervision;
Pursuant to the Government’s Decree no. 19/2006/ND-CP of February 20, 2006 detailing the commercial law regarding to goods origin;
Pursuant to the Government’s Decree No. 89/2006/ND-CP of August 30, 2006 on labeling of goods;
Pursuant to the Circular No. 45/2007/TT-BTC of May 07, 2007 of Ministry of Finance guiding the application of particularly preferential import duty rates;
Pursuant to the Circular No. 79/2009/TT-BTC of April 20, 2009 of Ministry of Finance guiding customs procedures; customs inspection and supervision; import duty, import duty and tax administration applicable to imports and imports;
At the proposal of the Director of Customs Control and Supervision Department.
Article 1. To issue together with this Decision the Process of inspection and identification of origin of import goods and the Confirmation in Advance Sheet of Origin of Import goods (Form No. 01-XX/2009)
Article 2. This Decision takes effect as of August 01, 2009.
Article 3. Directors of Customs Departments of provincies and cities, Heads of units under direct control of The General Department of Customs are liable for implementation of this Decision./.
FOR THE DIRECTOR GENERAL
THE DEPUTY DIRECTOR GENERAL
Hoang Viet Cuong
OF INSPECTION AND IDENTIFICATION OF ORIGIN OF IMPORT GOODS
(Issued together with the Decision No. 1450/QD-TCHQ of July 24, 2009 of the Director General of Customs)
Part 1. GUIDANCE IN GENERAL
1. This process to guide the inspection and identification of origin regarding to import goods.
2. Regarding to import goods, the customs declarants is responsible for the origin of goods. When there is a doubt about the origin, the customs offices require the customs declarants to provide necessary evidences to prove and / or request the concerned agencies and organizations to verify the origin of import goods.
3. Legal foundation for the inspection and identification of origin of import goods
3.1. Regarding to goods eligible for particularly preferential duty rates: the Vietnam laws and International Agreements concluded or participated by Vietnam shall be applied.
3.2. Regarding to goods eligible for the MFN preferential duty rates, ordinary duty rates and other cases: the Government’sDecree no. 19/2006/ND-CP of February 20, 2006 detailing the Commercial Law regarding to goods origin; the Circulars No. 08/2006/TT-BTM of April 17, 2006 and No. 10/2006/TT-BTM June 01, 2006 of Ministry of Trade (currently Ministry of Industry and Trade) guiding the identification of origin of exports and imports not wholly obtained or produced in this country or territory according to the above mentioned Decree No. 19/2006/ND-CP shall be applied.