Customs Update: Stricter checks on application of special preferential import tariffs

26 September, 2018

Recently during some post-clearance audits, there have been a number of cases of Customs rejecting submitted Certificates of Origin (“C/O”) claiming special preferential import tariffs in accordance with Free Trade Agreements between Vietnam and other countries. Customs seem to be more stringent on the verification of the validity of the C/O before such C/O is accepted to allow the importers to apply the rates committed in the FTAs.

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Richard J. Irwin

Chairman/Partner, Tax Services, PwC Vietnam

Tel: +84 28 3823 0796

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