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To recive tax benefits under the EVFTA agreement, the importing party needs to request the exporting party to provide what documents?

Question:

My company will import two shipments from Spain and Italy. The value of each shipment is <6000 EUR. As far as I know, with a value of goods less than 6000 EUR, the exporter is allowed to self-certify the origin of the goods, meaning no Certificate of Origin (C/O) is required. To benefit from EVFTA tariff preferences, do I need to request the exporter to provide certain documents, and can these documents be sent via email, or do they have to be sent by postal mail?

Answer:

– Article 5 of Article 24 of Circular No. 11/2020/TT-BCT dated June 15, 2020, issued by the Ministry of Industry and Trade states: “Self-certified origin documents must have the handwritten signature of the exporter. However, exporters meeting the European Union’s conditions are allowed not to sign, provided that they provide a written commitment to the competent authority of the exporting Member State stating that the exporter is fully responsible for the origin certification documents.

– The General Department of Customs issued Official Letter No. 5575/TCHQ-GSQL on August 21, 2020, regarding the implementation of the European Union’s system of origin certification as specified in Article 1(c), Article 15, Decree No. 1 of the EVFTA, specifically the self-certification of origin under the Registered Exporter System (REX). This provision is guided by Article 1(c), Article 19 of Circular No. 11/2020/TT-BCT dated June 15, 2020, issued by the Minister of Industry and Trade, which regulates the Rules of Origin in the EVFTA.

– On December 8, 2020, the General Department of Customs issued Official Letter No. 7735/TCHQ-GSQL providing guidance on implementing certain aspects related to origin certification documents under the EVFTA.

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