Respectfully to: Customs Department of Ho Chi Minh City

To reply official dispatches No. 1995/HQHCM-GSQL dated July 02, 2012, 1954/HQHCM-GSQL dated June 28, 2012 and 2010/HQHCM-GSQL dated July 03, 2012 of Customs Department of Ho Chi Minh city on problems related to some C/Os form D, the Department of Customs management supervision has opinions as follows:

1. Problem stated in official dispatch No. 1995/HQHCM-GSQL:

Because copy of C/O form D with reference No. 0002390/SER/2012 enclosed with official dispatch is too blear, not show seal at cell No. 12, the General Department of Customs fails to have enough bases for verification. To request unit to send a clear copy to the General Department of Customs via mail box co@customs.gov.vn.

2. Problem stated in official dispatch No. 1954/HQHCM-GSQL:

- The difference on FOB value on C/O in comparison with value on commercial invoice is not basis to refuse C/O. If Customs Department of Ho Chi Minh city has no other doubt on the validity and declaration on C/O together with the practical imports, consider to accept C/O.

For cases with big difference between FOB value on C/O and value on invoice:  Request unit to monitor and report to the General Department to have information in serve of other professional operation of customs sector such as prevention of transfer pricing, fighting of money laundering,…

3. Official dispatch No. 2010/HQHCM-GSQL:

The General Department of Customs shall conduct verification with agency competent to grant of C/O form AK of Korea and notify unit upon getting result.

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PP. DIRECTOR OF GENERAL DEPARTMENT
VICE DIRECTOR OF GENERAL DEPARTMENT




Au Anh Tuan

Công văn 452/GSQL-TH vướng mắc C/O do Cục Giám sát quản lý về Hải quan ban hành