Certificate of origin of goods C/O form D of the customs authority applied from November 1, 2022?
Time to issue C/O form D according to Appendix II of the latest Circular 19/2020/TT-BCT?
Pursuant to Article 3 of Circular 10/2022/TT-BCT stipulating as follows:
“Article 3. Transitional provisions
C/O form D as prescribed in Appendix II issued together with Circular No. 19/2020/TT-BCT shall be issued by the end of October 31, 2022 and accepted by the customs authority within the time limit specified in Clause 1 of this Article. Article 15 Appendix I promulgated together with this Circular.”
Thus, C/O form D according to Appendix II of Circular 19/2020/TT-BCT will stop issuing from November 1, 2022. Instead, the Customs will issue C/O form D according to Appendix II issued together with Circular 10/2022/TT-BCT.
Will the Customs authority issue C/O form D according to the latest regulations from November 1, 2022?
The process of applying for C/O according to the latest regulations?
- Step 1: Apply for C/O
According to Article 5 of Appendix I issued together with Circular 10/2022/TT-BCT, the application for C/O is as follows:
“Article 5. Submission of application for C/O
1. When exporting goods, the exporter or the authorized person shall submit an application for issuance of C/O enclosed with necessary documents proving that the exported goods satisfy the conditions for issuance of C/O.
2. Eligible exporters can apply for C/O in lieu of self-certification of origin.”
- Step 2: Check the application for C/O
According to Article 6, Appendix I issued together with Circular 10/2022/TT-BCT stipulates as follows:
“Article 6. Examination of C/O application documents”
The C/O issuer shall check the C/O application file according to regulations to ensure:
1. The application for issuance of C/O and C/O form D is fully filled out and signed by an authorized person.
2. The origin of goods complies with the provisions of Appendix I issued together with Circular No. 22/2016/TT-BCT.
3. Other contents declared on the C/O are consistent with the enclosed documents.
4. Description of goods, quantity and weight of goods, symbols and number of packages, type of packaging suitable for exported goods.
5. Multiple items can be declared on the same C/O, provided that each item has to meet the rules of origin applicable to that item.”
- Step 3: Issue C/O
According to Article 10, Appendix I issued together with Circular 10/2022/TT-BCT stipulates as follows:
“Article 10. Issuance of C/O
1. Subject to presentation of necessary documents, C/O is issued before or at the time of export. Exported goods that are granted a C/O must have an origin according to the provisions of Appendix I of Circular No. 22/2016/TT-BCT.
2. In the exceptional case when the C/O is not issued within the time limit specified in Clause 1 of this Article due to error or omission or there are other good reasons, the C/O may be issued later but no later than 1. years from the date of export and must check the box “Issued Retroactively”.
Thus, the C/O issuance sequence includes 3 steps: C/O application, examination of C/O application documents and finally C/O issuance.
What is the form of C/O form D according to the latest regulations?
Pursuant to Article 7 of Appendix I issued together with Circular 10/2022/TT-BCT stipulating C/O form D as follows:
- The C/O form D must be made in English, on white paper, A4 size, in accordance with the form specified in Appendix II issued with this Circular.
- A set of C/O includes one original and two copies.
- Each C/O has a unique reference number of the C/O issuer.
- Each C/O has the signature and seal of the C/O issuer. The signature and seal of the C/O issuer can be hand-signed and ink-stamped or done electronically. Member States may accept electronic signatures and seals in accordance with their domestic laws.
- The original C/O sent by the Exporter to the Importer for submission to the customs authority of the importing Member State at the port or place of importation. The second copy is kept by the C/O issuing organization of the exporting Member State. The third copy is kept by the Exporter.
Accordingly, the language used on C/O form D must be English. Contents of C/O form D are presented on a blank page, A4 paper size.
Each C/O must have the signature and seal of the C/O issuer. This signature and seal may be hand-signed and ink-stamped or through electronic signature and stamping.
One set of C/O is made into 01 original and 02 later copies. The original will be sent by the exporter to the importing party to submit to the customs authority, the second copy will be kept by the C/O issuing organization and the third copy will be kept by the importing party.
Circular 10/2022/TT-BCT takes effect from July 16, 2022.
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