On June 6, 2023, the Ministry of Finance issued Circular 36/2023/TT-BTC (“Circular 36”) stipulating the rate, collection, payment, management, and use of fees for certification of origin (C/O). Accordingly, when submitting the application for C/O, the applicant (trader, representative of the trader) shall simultaneously pay the C/O fee pursuant to the following regulations:
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Criteria |
Regulation in Circular 36 |
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Fee payer |
The trader applying for a Certificate of Origin is an exporter or producer of goods |
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Charge rate |
1. In case of new issuance: 60,000 VND/set of C/O. 2. In case of re-issuance: VND 30,000/set of C/O. |
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Fee collection organization |
The Ministry of Industry and Trade and other organizations authorized by the Ministry of Industry and Trade to issue certificates of origin. |
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Fee payment method |
Fees for certification of origin shall be paid in the form specified in Circular No. 74/2022/TT-BTC, in the following forms: · Paying non-cash into a fee-collecting account of a fee-collecting organization opened at a credit institution; · Pay to the fee account waiting for budget payment of the fee-collecting organization opened at the State Treasury; · Paying through the account of the receiving agency or organization other than the fee-collecting organization (applicable to the case of carrying out administrative procedures or providing online public services); · Pay in cash to the toll collection organization. |
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Fee payment time |
When submitting the application for issuance/re-issuance |
Circular 36 takes effect from July 21, 2023.
Comment: