Applying preferential tariff rates

To respond to the official letter No 693/HQKG-KTSTQ of Kien Giang Customs Department concerning preferential tariff rates applicable to goods imported from Thailand, General Department of Customs issued the official letter No 3301/KTTT of June 18, 2007 as follows:

According to Circular No 14/2006/TT-BTC of June 28, 2006 of Ministry of Finance guiding the implementation of Vietnam specially preferential import duties in order to comply with Common Effective Preferential Tariff (CEPT) of ASEAN countries, where there is a doubt on the honesty and accurateness of C/O Form D, the guidelines in Point 6, Section III, Circular No 14/2006/TT-BTC of June 28, 2006 shall be apply. Concretely, in this case the Customs authorities shall be entitled:

a) to request for crosschecking the C/O Form D, whereby the Customs authorities shall send a request to competent authorities in charge of issuing the Certificate of Origin of export countries to certify;

b) to cease the application of CEPT rates and temporarily apply MFN rates or normal rates. To request importers to additionally provide documents (if any) in order to prove the goods really originated from ASEAN within 365 days from the date on which the C/O Form D was submitted to Customs authorities. When there were enough documents to prove that good were really originated from ASEAN, Customs authorities shall be responsible for completing procedures for refunding the difference between the amount of import duties temporarily collected at MFN rates or normal rates and CEPT rates.

Pending the settlement, procedures for releasing imported goods in accordance with normal procedures shall be applied.

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