The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) came into effect on December 30, 2019 for the first 6 countries (Australia, Canada, Singapore, Mexico, New Zealand, and Japan) and on January 14, 2019 for Vietnam after being ratified by the National Assembly of the Socialist Republic of Vietnam. According to the Market Access for Goods commitments, the originating goods imported from the CPTPP member countries are eligible for special preferential tariffs.
In order to transform commitments into national legislation, The Government issued Decree No. 57/2019/ND-CP dated June 26, 2019 on Tariff Schedules on Preferential Export Duties and Special Preferential Import Duties in implementing CPTPP Agreement for the period of 2019 – 2022. Tariff schedules under CPTPP are specified in Appendix 1, 2 of Decree No. 57/2019/ND-CP including codes, descriptions and duty rates. The Decree also set out conditions for goods that eligible for special preferential tariffs, including originating conditions.
Therefore, The Ministry of Finance issued Circular No.62/2019/TT-BTC dated September 5, 2019 on amendments to Circular No.38/2018/TT-BTC dated April 20, 2018 prescribing determination of the origin of imports and exports to apply special preferential tariffs under CPTPP.
To be granted special preferential tariffs, The Importer has to submit 01 original of Certificate of origin (C/O) in paper or electronic format issued by the exporter, producer (self-certification of origin) or competent authorities of the exporting member country of CPTPP. A valid C/O that is the basis for the claim for special preferential tariff treatment under CPTPP Agreement shall include 9 elements: Exporter or Producer Certification of Origin, Certifier, Exporter, Producer, Importer, Description and HS Tariff Classification of the Good, Origin Criterion, Blanket Period, Authorized Signature and Date. Moreover, the customs authorities will accept CPTPP C/O in case the commercial invoice is issued by a non-member country. In this case, C/O must be issued separately from the commercial invoice.
The C/O may be submitted within 12 months from the day that the customs declaration form is registered in the condition that the importer declares goods origin and the late submission of C/O at the time of customs registration.
In case goods are transported through the territory of one or more non-member countries specified in Clause 2, Article 21 of Circular No.03/2019/TT-BCT dated January 22, 2019 of the Minister of Industry and Trade prescribing rules of origin in CPTPP, the Importer has to submits documents to verify that those goods are put under customs supervision.
In some cases, C/O may be refused if imported goods do not meet the requirements to apply special tariffs; custom authorities have not enough information to determine the origin; the importer, exporter, producer, competent authorities of the exporting member country do not provide verification information in a certain time. In addition, this Circular supplements 01 case of refusing certification of origin documents specified in Clause 1, Article 22 of Circular 38/2018/TT-BTC. This Circular also clarifies some current articles including Article 4, Article 15, and the “Description” Column at Section III Amendment II.
For import and export Goods registered from January 14, 2019 to October 21, 2019, the importer can claim for preferential tariff specified in Decree No.57/2019/NĐ-CP. The importer that has overpaid tax shall submit requests to customs offices where they register their declarations for handling according to regulations.