Do not notice
According to Mr. Vy Cong Tuong, in the process of receiving import goods dossiers, starting from 9 am on August 20, many enterprises have to process through Tan Thanh Customs Branch and Huu Nghi Border Gate Customs Sub-Department to produce C / O form E new form. Through checking and comparison of border-gate customs units, it was found that it was inconsistent with the contents stipulated in Circular 36/2010 / TT-BCT of the Ministry of Industry and Trade.
According to information provided by enterprises, starting from August 20, C / O form agencies E on the Chinese side to issue C / O according to the new form. Soon after, Lang Son Customs checked C / O samples presented by the enterprise in accordance with C / O form stipulated in Circular 12/2019 / TT-BCT dated July 30, 2019 of the Ministry of Industry and Trade. rules of origin of goods in the Framework Agreement on comprehensive economic cooperation between the Association of Southeast Asian Nations and the People's Republic of China.
However, this Circular 12/2019 / TT-BCT takes effect from September 12, 2019. In particular, the C / O form E in Appendix II attached to Circular 12/2019 / TT-BTC has some differences compared to the current C / O form. Therefore, border gate customs units have no basis to accept new C / O samples provided by enterprises.
To better understand the issue, the Customs Reporter directly contacted Mr. Nguyen Van Dung, a customs agent specializing in customs procedures for enterprises with import and export activities through Tan Thanh border gate. Through exchange, Mr. Dung said, on the morning of August 20, the Chinese side provided the new sample of C / O paper form with the current C / O form. They demanded immediate implementation of shipments from August 20. However, when we bring this new C / O form to the Customs office for the procedure, it is not accepted.
According to the reporter of the Customs Newspaper, the above-mentioned problem has been captured by the General Department of Customs and will be discussed in detail with the Ministry of Industry and Trade for comments and quick guidance on handling problems for enterprises. .
"The Customs agency explained the Circular 12/2019 / TT-BCT of the Ministry of Industry and Trade until 12 September 2019 to take effect. Therefore, if enterprises want to clear the consignment, enterprises should pay taxes in advance and C / O debt, when the regulation has effect, enterprises will submit additional C / O according to regulations to get tax refund, enjoy tax incentives ” , Mr. Nguyen Van Dung added.
The representative of Tan Thanh Customs Branch (Lang Son Customs Department) said that the Chinese side applied the C / O form without notice so in the process of waiting for instructions from the concerned agencies, the unit guided Enterprises pay taxes in advance to clear the consignments and supplement the following C / O to enjoy the preferential treatment. However, many businesses question and disagree.
It is known that now all agricultural products imported through Tan Thanh border gate are submitted by C / O form E to enjoy special preferential tax. On the other hand, this is a agricultural product that needs to be cleared quickly, so this regulation is causing most enterprises to import goods from China "to stand still."

Before the Chinese side suddenly used the new and unannounced C / O form, it made not only the business community confused but also made Lang Son Customs side passive in solving. At the moment, Lang Son Customs has acknowledged the problems of enterprises and sent a report to the General Department of Customs asking for guidance on this incident.
Enterprises and Customs have all listened to the move
Mr. Do Thanh Tuyen, representative of HAB Company, an enterprise specializing in importing aluminum bars through the Hai Quan Department of Huu Nghi border gate, said that on the morning of August 20, when the enterprise was issued a C / O form by the Chinese side, the company presented for Huu Nghi Customs to import goods. After studying and waiting for specific instructions from relevant agencies, the Huu Nghi Customs Department guided enterprises to pay taxes in advance and carry out the C / O debt procedures for the shipment. However, an enterprise specializing in importing aluminum bar products, each lot of goods is valued at VND 4-5 billion, if paying taxes in advance, enterprises must pay from VND 400-500 million / lot multiply. strength with businesses. Therefore, enterprises are waiting for new guidance from the management of Vietnam as well as answers from China.

Mr. Hoang Duy Hiep, representative of Bach Viet Lang Son Company Limited, said that his company is also having problems with 2 shipments of artificial grass and fruits (pears), because currently China does not provide samples. Old C / O, meanwhile, the Customs authorities are also embarrassed and there is no specific solution. If businesses pay taxes in advance and C / O debt, the tax amount is also very large. If the goods are not freed quickly, the goods will be damaged and the cost of storage and storage, Chinese cars have to spend 5 to 10 million VND per day. Therefore, businesses want the management agency to have early resolution for enterprises.
Talking to reporter Mr. Tran Bang Toan, Director of Huu Nghi Border Gate Customs Branch (Lang Son Customs Department) said that the unit has instructed enterprises to declare C / O and pay preferential tax in advance and will complete the refund procedure. However, the current difficulty of the Customs is that there is no specific guidance since the Chinese side suddenly applied a new C / O form.
Mr. Tran Bang Toan said that with this sudden from the Chinese side, it is the import-export businesses that are damaged because for the goods that are currently located at the border gate, there will be storage costs and will be punished if too Delivery term for partners. If still carrying out import procedures from now until September 12 (when Circular 12/2019 / TT-BCT takes effect), enterprises must pay a large amount of tax.
According to Customs Newspaper