New regulations on the determination of the origin of imports and exports

01/09/2023 Newest Editor

On May 31st, 2023, The Ministry of Finance issued Circular No. 33/2023/TT-BTC prescribing the determination of the origin of imports and exports, whereby there are some notable contents as follows:

1.Application for pre-determination of origin

Before following 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:

  • An application form made using the Form in Appendix I enclosed herewith: 01 original;
  • The statement of production costs made using the Form in Appendix II enclosed herewith and the origin declaration made using the Form in Appendix III enclosed herewith by the domestic producer/supplier of materials or supplies which are used in the production of another product: 01 copy;
  • The production process or certificate of analysis (if any): 01 copy.
  • Catalogue or photos of goods: 01 copy.
  1. Receipt and inspection of application for pre-determination of origin:
  • The application for pre-determination of origin which includes the documents prescribed in Article 3 of this Circular shall be submitted to the General Department of Vietnam Customs by the deadline prescribed in Clause 11 Article 1 of the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018 on amendments to some articles of the Decree No. 08/2015/ND-CP dated January 21, 2015 of the governmnent providing specific provisions and guidance on enforcement of the customs law on customs procedures, inspection, supervision and control procedures.
  • The General Department of Vietnam Customs shall receive and inspect the application, and follow procedures for pre-determination of origin in accordance with the provisions of Article 28 of the Customs Law, and Clause 11 Article 1 of the Decree No. 59/2018/ND-CP dated April 20, 2018.

This Circular takes effect from July 15th, 2023, and replaces Circular No. 38/2018/TT-BTC; Circular No. 62/2019/TT-BTC; Circular No. 47/2020/TT-BTC and Circular No. 07/2021/TT-BTC.