On May 31, 2023, Circular 33/2023/TT-BTC (Circular 33) on determining the origin of imports and exports was issued by the Ministry of Finance. This Circular comes into force from July 15, 2023, replacing Circular 38/2018/TT-BTC and other related Circulars. Below are some notable new points of this Circular to be addressed by organizations and individuals:
(i) Changing the dossier component for pre-determination of exports and imports’ origin;
(ii) Regulating the time limit to submit the proof for origin of imports;
(iii) Adding the provision on handling harmonized system code (HS code) differences between proof of origin and customs declaration in specific circumstances.
