Customs officers of Da Nang Customs Department at work. Photo: N.Linh

Accordingly, to boost the application of electronic C/O issuance regime in ASEAN based on approval of member countries at the 45th meeting of the Sub-Committee on ATIGA Rules of Origin (SC-AROO), the General Department of Customs has guided local customs department as follow:

If the customs declarant only submits a paper C/O form D converted to an electronic document (a scanned copy certified by a digital signature) through the Customs Electronic Data Processing System as guided in Clause 4, Article 12 of Circular 33/2023/TT-BTC dated May 31, 2023, when the General Department of Customs does not notify that the ASEAN Single Window system or the National Single Window Portal is having problems, the local customs departments shall send a report to the General Department of Customs to verify with the C/O issuing authority as prescribed.

In case a shipment has both a paper and an electronic C/O form D, the Customs authority shall apply a special preferential tax rate to the shipment based on the electronic C/O.