9 acceptable errors contained in documents evidencing the origin of the goods
9 acceptable errors contained in documents evidencing the origin of the goods
The Circular No. 38/2018/TT-BTC prescribes that the customs authority still accepts documents evidencing the origin of the goods in the following 9 cases:
– Spelling or typographical errors that do not change their information;
– Differences in placing marks onto C/O check boxes: typing or handwriting of either “x” or “√” marks;
– Minor variation between the signature on documents evidencing the origin of the goods and the sample;
– Minor difference in units of measurement used on documents evidencing the origin of the goods and those specified on other documents included in the customs dossiers (e.g., customs declarations, invoices and bills of lading);
– Variance in the paper size of C/O submitted to the customs authority and the stipulated paper size of the sample C/O;
– Difference in the color of texts in documents evidencing the origin of the goods;
– Minor difference between specification of the goods in documents evidencing the origin of the goods and that in other documents;
– Difference between the code printed on documents evidencing the origin of the goods and that printed on manifest of imported goods without causing any change in the nature of the origin of the goods, and provided that the actually imported goods correspond with description of the goods in these documents;
– Other minor differences that conform to International Agreements to which Vietnam is a signatory and are informed by the General Department of Taxation.
The Circular No. 38/2018/TT-BCT is set to commence on June 5, 2018.
Tin liên quan
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GIẤY PHÉP THÀNH LẬP VĂN PHÒNG ĐẠI DIỆN (TT)
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The duration of authorization of each representative, including the beginning date;
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Responsibilities of the enterprise’s legal representative
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Reporting changes to information about the enterprise’s manager
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Criteria, rights and obligations of social enterprises
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Do accounting, make and submit truthful financial statements in a timely manner according to regulations of law on accounting and statistics.
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State assurance about enterprises and owners of enterprises
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Subsidiaries are related person of the parent company in the same group
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Application of the Law on Enterprises and specialized laws
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Acceptance of leased goods