Accordingly, the General Department of Customs shall specifically guide the following contents:

First, goods are imported from bonded warehouses to the inland from the effective date of EVFTA (August 1, 2020):

- Special preferential tax rates are applied if the proof of origin of goods is submitted meets the provisions of Circular No. 11/2020 / TT-BCT, dated June 15, 2020 of the Ministry of Industry and Trade on regulations rules of origin in EVFTA Agreement and Circular No. 38/2018 / TT-BTC dated 20/4/2018 of the Ministry of Finance regulating the determination of origin of exported and imported goods.

- The consignment note, pro forma invoice or packing slip are considered other commercial documents on which the exporter self-certifies the origin of the goods. Therefore, in case of self-declaration of origin on the consignment note, pro forma invoice or packing slip issued by the exporter from 01/8/2020, there is an additional letter certifying in accordance with The provisions of Circular No. 11/2020 / TT-BCT are accepted for application of special preferential tax rates.

Transport documents such as bills of lading or air waybill are not considered other commercial documents.

Second, the signature on the declaration self-certifies the origin of the exporter:

- For qualified exporters, the declaration of origin is allowed to be unsigned, provided that the exporter provides the competent authority of the exporting country with the written commitment of the exporter and the document. This commitment is provided to the competent authority of the importing country. Customs officers are not allowed to require customs declarants to submit this document when completing customs procedures.

- For exporters who have registered for a REX code, the customs authority will accept the proof of origin without the signature of the exporter with the REX code for shipments valued at over 6,000 EUR. .

- For exporters that have not registered for a REX code, the proof of origin must be signed by the exporter for consignments with a value not exceeding 6,000 EUR.

Third, lookup information when checking REX codes:

In case the exporter does not agree to disseminate information, only information about the REX number of the exporter, the time of the effective REX, will be announced. The Customs office is not allowed to refuse the proof of origin because it cannot look up information about the goods, the enterprise or the expiration date of the REX code.

Fourth, declare the country of origin on the document certifying the origin:

- In case the proof of origin declares the origin of EU / European Union and additionally declares the name of a specific European country, it does not affect the validity of the proof of origin of goods.

- In case the proof of origin is only declared according to the name of a specific European country, the customs office shall refuse the proof of origin in accordance with regulations and send a report to the General Department of Customs to notify. Competent European Authority.