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Question:
Businesses import 1 shipment from South Korea (air cargo), CO KV but currently item 9 gross weight per CO and gross weight on Bill is different (GW per CO is greater than Bill). While goods businesses we buy calculated in square meters (M2). So the weight difference does not affect the quantity of imported goods, whether the tax policy and the commodity policy will be considered as a small mistake and lead to a rejection of CO.

Reply:

Pursuant to Clause 6, Article 15 of Circular No. 38/2018 / TT-BTC dated April 20, 2018 of the Ministry of Finance:

“Article 15. Inspection of contents on documents certifying goods origin

... 6. Minor differences do not affect the validity of documents certifying goods origin:

Customs authorities accept documents certifying goods origin in case of small errors or small differences between the content declared on the documents certifying goods origin and other documents in the customs dossier if the These errors and differences are consistent with the actual imported goods, including:

a) Spelling or typing errors do not change the information declared on the document certifying goods origin;

b) Differences in marking in the boxes on C / O: Mark by machine or by hand, marked with "x" or "√";

c) Minor differences between the signature on the document of origin certification and the sample signature;

d) Differences in units of measurement on certificates of origin of goods and other documents of customs dossiers (such as customs declarations, invoices and bill of lading);

d) The difference between the paper size of C / O submitted to the customs office and the C / O form as prescribed;

e) Differences in ink color of contents declared on goods origin certification documents;

g) Minor differences in the description of goods on the certification of origin of goods and other documents;

h) The difference of code on the certificate of origin of goods with the code on the declaration of imported goods without changing the nature of the origin of the goods and actually imported goods must conform to the description. goods on certificates of origin of goods;

i) Other minor differences as agreed in the International Agreements to which Vietnam is a signatory is notified by the General Department of Customs.

In case the company stated, the volume of goods on C / O and Bill is different, not in the cases of small differences considered and accepted under Clause 6, Article 15 of Circular No. 38/2018 / TT- BTC leads on.

The customs office where the C / O inspection is carried out shall check and compare the C / O with the documents in the customs dossier set or the results of actual inspection of goods (if any) of the enterprises and the explanations of the enterprises. to decide to carry out C / O verification in case of doubt about C / O validity or make C / O rejection.

Request the company to refer to the above provisions for implementation. In case of any problems, please contact the Customs Branch where the declaration is registered for specific instructions.