Question:
In the case where our company applies for a Certificate of Origin (C/O) before August 01, 2020, can we defer the issuance of the certificate and customs clearance procedures until after August 01, 2020, in order to enjoy the benefits? Is it mandatory for the issuance date of the Certificate of Origin to be after August 01, 2020?
Answer:
Circular No. 11/2020/TT-BCT dated June 15, 2020, which takes effect from August 1, 2020, the date when the EVFTA comes into effect. According to this circular, customs authorities accept certificates of origin (C/O) issued in accordance with the provisions of Circular No. 11/2020/TT-BCT, which can be issued from May 1, 2020. Regarding declaration requirements and the timing of submitting C/O, it is recommended to refer to the provisions in Circular No. 38/2018/TT-BTC (amended and supplemented by Circular No. 62/2019/TT-BTC) for implementation.
