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New regulations on determination of origin of imports and exports

Pham Quynh Nhung - 29/09/2023

On May 31, 2023, Circular 33/2023/TT-BTC (Circular 33) on determining the origin of imports and exports was issued by the Ministry of Finance. This Circular comes into force from July 15, 2023, replacing Circular 38/2018/TT-BTC and other related Circulars. Below are some notable new points of this Circular to be addressed by organizations and individuals:

(i) Changing the dossier component for pre-determination of exports and imports’ origin;
(ii) Regulating the time limit to submit the proof for origin of imports;
(iii) Adding the provision on handling harmonized system code (HS code) differences between proof of origin and customs declaration in specific circumstances.

New regulations on determination of origin of imports and exports
New regulations on determination of origin of imports and exports
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